UBL-SR-48
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does UBL-SR-48 mean? Each invoice line must carry exactly one classified tax category (cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory).
Why did my invoice fail UBL-SR-48?
Each invoice line must declare exactly one VAT category via the Invoiced item VAT category code (BT-151), carried as cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory. Exactly one classified tax category ensures each line has an unambiguous VAT treatment (rate and category) so VAT breakdown totals can be computed correctly.
Official rule text
Invoice lines shall have one and only one classified tax category.
Common causes
- An invoice line has zero cac:ClassifiedTaxCategory elements (VAT category omitted).
- An invoice line has two or more cac:ClassifiedTaxCategory elements (e.g. attempting to split VAT on one line).
- The category was placed under the wrong element (e.g. on the price rather than the item).
How do I fix it?
Give each line one category: <cac:Item>...<cac:ClassifiedTaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>20</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:ClassifiedTaxCategory></cac:Item>.
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
Check your invoice against this rule
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