Tags needed in the XML Structure:

Tag Compulsory? What Happens If You Ignore It?
<robot> Yes The XML will not parse at all. This is the master wrapper around the entire robot.
<link> Yes The robot has no physical parts. Every segment of the robot requires its own link.
<visual> No The robot becomes invisible in RViz and visualization tools.
<collision> Yes (Simulation) Robot parts will pass through the floor, walls, and other links like ghosts.
<inertial> Yes (Simulation) Physics engines may explode, become unstable, or ignore gravity for that link.
<joint> Yes All links remain detached and float independently in space.
<parent> / <child> Yes The joint fails because the system does not know which links are connected.
<origin> No Defaults to (0, 0, 0) with no rotation, which is usually incorrect.
<axis> Yes (Movable Joints) The joint does not know which direction to rotate and will not behave correctly.
<limit> Yes (Simulation) The joint cannot move properly because maximum effort and velocity are undefined.

Tags optional in the XML Structure:

Tag What Does It Do? Can You Ignore It? Effect of Ignoring It
<transmission> Maps virtual URDF joints to physical ROS controllers and actuators. Yes Required only when controlling real hardware. Physics simulation and RViz work fine without it.
<safety_controller> Prevents physical robots from exceeding safe position and velocity limits. Yes Simulations run normally, but hardware protection features are unavailable.
<calibration> Stores encoder and sensor offsets for physical robots. Yes Sensor calibration information is omitted, which has no effect in simulation.
<mimic> Makes one joint automatically follow another joint, useful for grippers and coupled mechanisms. Yes Joints operate independently instead of mirroring each other.
<dynamics> Defines joint friction, damping, and drag characteristics. Yes Joints behave like ideal frictionless motors, which is usually sufficient for initial simulations.