What it means
Each ram:SpecifiedLineTradeSettlement must contain exactly one ram:ApplicableTradeTax. This block carries the VAT category (BT-151) and, where applicable, the VAT rate (BT-152). The rule counts tax blocks; it does not check the tax treatment itself. It applies to the Basic and EN 16931 profiles of Factur-X and ZUGFeRD.
Why it matters
The line's VAT details contribute to the invoice's VAT breakdown. Missing or repeated tax blocks do not match the required line structure.
How to fix it
Check the affected line's VAT category and rate where applicable. In XML, keep one ram:ApplicableTradeTax inside ram:SpecifiedLineTradeSettlement, with type code VAT and the correct tax details. Do not add a rate where the category prohibits one. If a line genuinely covers different VAT treatments, split it into appropriate lines rather than repeating tax blocks. Export again and recheck.
Once the file is corrected, check it again for free: Validate a ZUGFeRD invoice
Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice Beta
The rule as published
Element 'ram:ApplicableTradeTax' must occur exactly 1 times. Where this rule applies
| Rule set | Version |
|---|---|
| Factur-X 1.09 BASIC | 1.0.9-2 |
| Factur-X 1.09 EN 16931 | 1.0.9-2 |
| ZUGFeRD 2.5 BASIC | 2.5.2 |
| ZUGFeRD 2.5 EN 16931 | 2.5.2 |
Check your file
Drop your e-invoice to see whether FX-SCH-A-000278 still fails, and which other rules do.
Related rules
- FX-SCH-A-000279 Each line must have exactly one line total block
- FX-SCH-A-000282 The invoiced object scheme must be an accepted code
- FX-SCH-A-000283 A supporting document can have only one description (EN 16931 and Extended)
- FX-SCH-A-000284 A supporting document can hold only one attached file (EN 16931 and Extended)
- FX-SCH-A-000285 An attached document must say what type of file it is
- FX-SCH-A-000286 An attached document must have a file name