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Warning

UBL-CR-495: Leave the tax evidence indicator out of the VAT total

In short

Warning: worth checking.

UBL-CR-495 means a VAT total of the invoice or credit note contains a TaxEvidenceIndicator, which EN 16931 does not use. Remove cbc:TaxEvidenceIndicator from that cac:TaxTotal.

On this page

What it means

This rule checks that none of the cac:TaxTotal elements directly under Invoice or CreditNote contains cbc:TaxEvidenceIndicator. In UBL this is a true or false flag indicating whether the tax total is recognised as evidence for tax purposes. EN 16931 does not use this flag.

Why it matters

EN 16931 does not use a tax evidence flag in the VAT total. This check concerns the presence of the XML element, not the invoice's status as evidence for tax purposes.

How to fix it

Delete cbc:TaxEvidenceIndicator from each cac:TaxTotal directly under Invoice or CreditNote. If your invoicing software adds this element, ask its supplier to remove it from the export. If you build the XML yourself, stop writing the element. Recheck the corrected file.

Once the file is corrected, check it again for free: Validate an invoice against EN 16931

Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice

The rule as published

A UBL invoice should not include the TaxTotal TaxEvidenceIndicator

Where this rule applies

Rule set Version
EN 16931 (UBL) 1.3.17
EN 16931 (UBL credit note) 1.3.17
XRechnung 3.0 (UBL) 3.0.2
XRechnung 3.0 (UBL credit note) 3.0.2
Peppol BIS Billing 3.0 (invoice) 2026.5
Peppol BIS Billing 3.0 (credit note) 2026.5
SI-UBL 2.0 / NLCIUS (invoice) 2.0.3.13
SI-UBL 2.0 / NLCIUS (credit note) 2.0.3.13
France CTC (UBL invoice) 1.4.0-04
France CTC (UBL credit note) 1.4.0-04
CIUS-RO UBL Invoice 1.0.9 1.0.9
CIUS-RO UBL Credit Note 1.0.9 1.0.9
Rule text from phive-rules 4.6.4.

Check your file

Drop your e-invoice to see whether UBL-CR-495 still fails, and which other rules do.

Updated 6 November 2026