{
  "id": "UBL-SR-48",
  "country": "EU",
  "syntax": "ubl",
  "group": "syntax",
  "severity": "fatal",
  "severity_note": "fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.",
  "spec": "Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL",
  "statement": "Invoice lines shall have one and only one classified tax category.",
  "statement_lang": "en",
  "context": "cac:InvoiceLine | cac:CreditNoteLine",
  "test": "count(cac:Item/cac:ClassifiedTaxCategory) = 1",
  "meaning": "An invoice line shall have exactly one classified tax category. The statement ends with a period and says shall. It is 66 characters. The flag is fatal. The context is an invoice line or a credit note line. The published test counts classified tax categories and writes = 1. It does not use <=.",
  "fix": "Put exactly one classified tax category on each invoice line.",
  "example_fail": "An invoice line has two classified tax categories, or none.",
  "example_pass": "An invoice line has one classified tax category.",
  "example_note": "Illustration of the condition in the official statement. Not an example published by the source.",
  "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/UBL-SR-48/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}