UBL-SR-42
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does UBL-SR-42 mean? Party tax scheme shall occur maximum twice in accounting supplier party
Why did my invoice fail UBL-SR-42?
The Seller VAT identifier (BT-31) and the Seller tax registration identifier (BT-32) are each modelled as a cac:PartyTaxScheme under the accounting supplier party — one for the VAT scheme and one for other tax registrations (e.g. FC). EN 16931 therefore allows cac:PartyTaxScheme to occur at most twice for the seller; a third occurrence indicates an invalid or duplicated tax registration.
Official rule text
Party tax scheme shall occur maximum twice in accounting supplier party
Common causes
- A third cac:PartyTaxScheme added to the seller party.
- The same VAT registration repeated as an extra PartyTaxScheme.
- Multiple non-VAT tax registrations each given their own PartyTaxScheme beyond the allowed two.
How do I fix it?
Limit the seller to two: one with cac:TaxScheme/cbc:ID = VAT (BT-31) and at most one other (e.g. FC for BT-32); remove any additional cac:PartyTaxScheme.
Related rules
UBL-SR-01 · UBL-SR-02 · UBL-SR-03 · UBL-SR-04 · UBL-SR-05 · UBL-SR-06 · UBL-SR-07 · UBL-SR-08
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