UBL Invoice — two VAT rates, one breakdown per rate

Name: UBL Invoice — two VAT rates, one breakdown per rate — UBL 2.1 Invoice sample file
Creator: ValidateFin
License: https://creativecommons.org/licenses/by/4.0/

A valid invoice mixing the French standard rate (20 %) and reduced rate (5.5 %). The rule this file exists for is BR-S-08: the VAT breakdown (BG-23) carries ONE TaxSubtotal per (category, rate) pair, and each taxable amount equals the sum of the lines carrying that pair — 1 500.00 at 20 % (VAT 300.00) and 400.00 at 5.5 % (VAT 22.00). Merging two rates into one subtotal passes every BR-CO total check and is still wrong.

UBL 2.1 Invoice — Valid

UBL invoice (Peppol BIS 3.0) UBL 2.1 Invoice EN 16931 / Peppol BIS 3.0Expected result: Valid

What this file shows

Transactions	3
Total	€2,222.00

Last verified: 2026-07-12License: CC-BY-4.0

Download the file Open the matching validator

Every party, IBAN and amount below is fictitious. The IBANs are structurally valid — they pass the mod-97 check — but they belong to no real account.

File content

<?xml version="1.0" encoding="UTF-8"?>
<!--
  ValidateFin sample file — UBL invoice, Peppol BIS Billing 3.0 (EN 16931).
  MULTIPLE VAT RATES on one invoice: French standard rate 20 % and reduced rate 5.5 %.
  The VAT breakdown (BG-23) carries one TaxSubtotal PER (category, rate) pair, and each
  taxable amount is the sum of the lines that carry that pair (BR-S-08).
  Expected validation result: VALID — 3 lines, 2 222.00 EUR including VAT.
  S/20 % : base 1 500.00, VAT 300.00 — S/5.5 % : base 400.00, VAT 22.00.

  All parties and account numbers are fictitious.
  Reference page: https://validatefin.com/en/resources/samples/ubl-invoice-multi-vat-rate
  License: CC-BY-4.0
-->
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>PDR-2026-0288</cbc:ID>
  <cbc:IssueDate>2026-03-11</cbc:IssueDate>
  <cbc:DueDate>2026-04-10</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:Note>Standard rate 20 % on stationery, reduced rate 5.5 % on printed books.</cbc:Note>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>CMD-2026-0771</cbc:BuyerReference>

  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:EndpointID schemeID="9957">FR23334175221</cbc:EndpointID>
      <cac:PartyName>
        <cbc:Name>Papeterie du Rhone SAS</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>3 rue Gutenberg</cbc:StreetName>
        <cbc:CityName>Villeurbanne</cbc:CityName>
        <cbc:PostalZone>69100</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>FR</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>FR23334175221</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Papeterie du Rhone SAS</cbc:RegistrationName>
        <cbc:CompanyID>334175221</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:Contact>
        <cbc:Name>Service facturation</cbc:Name>
        <cbc:Telephone>+33 4 78 00 90 90</cbc:Telephone>
        <cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingSupplierParty>

  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:EndpointID schemeID="9957">FR62456789012</cbc:EndpointID>
      <cac:PartyName>
        <cbc:Name>Groupe Verdier SA</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>22 boulevard des Belges</cbc:StreetName>
        <cbc:CityName>Rouen</cbc:CityName>
        <cbc:PostalZone>76000</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>FR</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>FR62456789012</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Groupe Verdier SA</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>

  <cac:PaymentMeans>
    <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
    <cbc:PaymentID>PDR-2026-0288</cbc:PaymentID>
    <cac:PayeeFinancialAccount>
      <cbc:ID>FR1420041010050500013M02606</cbc:ID>
      <cbc:Name>Papeterie du Rhone SAS</cbc:Name>
    </cac:PayeeFinancialAccount>
  </cac:PaymentMeans>

  <cac:PaymentTerms>
    <cbc:Note>Net 30 days.</cbc:Note>
  </cac:PaymentTerms>

  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="EUR">322.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">1500.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">300.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>20</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">400.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">22.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>5.5</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>

  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="EUR">1900.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="EUR">1900.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="EUR">2222.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="EUR">2222.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>

  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">200</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">1000.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Description>Recycled A4 paper, 80 g, ream of 500 sheets</cbc:Description>
      <cbc:Name>A4 paper ream</cbc:Name>
      <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>
    <cac:Price>
      <cbc:PriceAmount currencyID="EUR">5.00</cbc:PriceAmount>
    </cac:Price>
  </cac:InvoiceLine>

  <cac:InvoiceLine>
    <cbc:ID>2</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">50</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">500.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Description>Refillable ink cartridge, black</cbc:Description>
      <cbc:Name>Ink cartridge</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>20</cbc:Percent>

160 / 191 lines shown — the complete file is in the download above.

How we know these results hold

Every file in this library is run through the site's own validator on each build. The expected result stated above is asserted by an automated test — if a file stopped matching what this page claims, the build would fail. Two inherited fixtures were repaired this way before publication: three IBANs failed the mod-97 check and several names used characters outside the basic SEPA character set.

UBL invoice (Peppol BIS 3.0)

All sample files https://validatefin.com/samples/ubl-invoice-multi-vat-rate.xml