# UBL-SR-38

Source: https://xmlvalid.com/rules/UBL-SR-38

> Invoiced item VAT exemption reason text shall occur maximum once

- Level: warning
- Rule sets: CIUS-PT rules (Portugal, UBL) 2.1.1
- Context: `cac:InvoiceLine`
- Test: `(count(cac:Item/cac:ClassifiedTaxCategory/cbc:TaxExemptionReason) <= 1)`

Validate a document against these rules: https://xmlvalid.com/validate