Validation rules

UBL-SR-48 — UBL rule

An invoice line does not have exactly one cac:ClassifiedTaxCategory — every line states its VAT category (BT-151) exactly once.

Rule
UBL-SR-48 — official EN 16931 / XRechnung rule
Severity
error
Business term
BT-151 — Line VAT category
Field in your JSON
invoice.lines[*].vat_category
Detected by
tier 3 — KoSIT validator (authoritative)
Reachability
Only reachable when validating your own XML — normbill-generated documents cannot trigger it

The serializer always emits exactly one ClassifiedTaxCategory per line.

How to fix it

Keep exactly one ClassifiedTaxCategory inside cac:Item per line. Through normbill, set line.vat or line.vat_category.

UBL-SR-48 auf Deutsch — was bedeutet der Fehler?

Der KoSIT-Validator lehnt die Rechnung ab, weil eine Position nicht genau eine cac:ClassifiedTaxCategory trägt — jede Position nennt ihre Umsatzsteuer-Kategorie (BT-151) genau einmal.

So beheben Sie den Fehler

Behalten Sie genau eine ClassifiedTaxCategory in cac:Item je Position. Über normbill setzen Sie line.vat oder line.vat_category.

Related rules

  • BR-O-11 — VAT category "O" (not subject to VAT) cannot be mixed with other VAT categories on the same invoice…
  • BR-CO-04 — An invoice line is not categorized with a VAT category code (BT-151).
  • BR-AE-01 — Lines or document-level allowances/charges use VAT category "AE" (reverse charge), so the VAT breakdown…
  • BR-B-01 — VAT category "B" (Italian split payment) is only allowed on domestic Italian invoices — every country code…
  • BR-B-02 — VAT category "B" (Italian split payment) must not be combined with category "S" (standard rated) on the same…
  • BR-E-01 — Lines or document-level allowances/charges use VAT category "E" (exempt), so the VAT breakdown (BG-23) must…

Official sources

Every 422 from the API lists the rule id, the path in your request JSON, a plain-language message and a suggested fix — see the docs overview for the report format.

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