Counterfoil rule note

UBL-SR-53

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

CompanyID (VAT Identifier) must be stated when providing the PartyTaxScheme/TaxScheme/ID.

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/UBL-SR-53/

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 company identifier must be stated when a party tax scheme identifier is present. The statement ends with a period and says must. It does not say shall. It is 89 characters. The flag is fatal. The context is a party tax scheme. The published test calls exists for the tax scheme identifier and for the company identifier. It does not call count and it does not use <=.

What to change

Send the company identifier when the tax scheme identifier is present.

Illustration

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

Fails the stated condition. A party tax scheme names a tax scheme identifier and omits the company identifier.

Passes the stated condition. A party tax scheme names both a tax scheme identifier and a company identifier.

Published context and test

Copied from the source. Not reimplemented on this page.

cac:PartyTaxScheme
exists(cac:TaxScheme/cbc:ID) and exists(cbc:CompanyID)

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