# 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
- Statement language: en
- 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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