# UBL-SR-48

> Each invoice line must carry exactly one classified tax category (cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/ubl-sr-48

## Official rule text

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

## 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.

## 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>.
```