Counterfoil rule note

UBL-SR-48

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
Last verified
2026-10-18

Official statement

Invoice lines shall have one and only one classified tax category.

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/UBL-SR-48/

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

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 <=.

What to change

Put exactly one classified tax category on each invoice line.

Illustration

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

Fails the stated condition. An invoice line has two classified tax categories, or none.

Passes the stated condition. An invoice line has one classified tax category.

Published context and test

Copied from the source. Not reimplemented on this page.

cac:InvoiceLine | cac:CreditNoteLine
count(cac:Item/cac:ClassifiedTaxCategory) = 1

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