# UBL-SR-32

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

- Country: EU
- Syntax: UBL
- Severity: fatal
- Statement language: en
- Last verified: 2026-10-18

## Official statement

> VAT exemption reason text shall occur maximum once

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/UBL-SR-32/

Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL

Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.

## Plain-language reading

The VAT exemption reason text shall occur at most once. The statement has no period and says shall. It is 50 characters. The flag is fatal. The context is cac:TaxSubtotal. The published test counts cac:TaxCategory/cbc:TaxExemptionReason. The count comparison has a space before <= and a space after it.

## What to change

On a tax subtotal, send at most one VAT exemption reason text.

## Illustration

Illustration of the condition in the official statement. Not an example published by the source.

**Fails the stated condition.** A tax subtotal has two VAT exemption reason texts.

**Passes the stated condition.** A tax subtotal has one VAT exemption reason text, or none.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
cac:TaxSubtotal
```

```
(count(cac:TaxCategory/cbc:TaxExemptionReason) <= 1)
```

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