E-invoice error codes. And what they mean.

The most common errors

These codes have a page of their own with causes and fixes.

• BR-DE-1 Payment instructions are missing
• BR-DE-15 Buyer reference (Leitweg-ID) is missing
• BR-DE-16 Seller VAT ID or tax number is missing
• BR-DE-17 Invoice type code not allowed
• BR-DE-18 Early payment discount in the wrong format
• BR-DE-21 Wrong specification identifier
• BR-DE-22 Attachments share a file name
• BR-DE-27 Telephone number too short
• BR-DE-30 Creditor identifier missing for direct debit
• BR-DE-TMP-32 Date of supply is missing
• BR-16 Invoice without lines
• BR-CO-09 VAT ID without country prefix
• BR-CO-10 Sum of lines doesn't add up
• BR-CO-15 Total with VAT doesn't add up
• BR-CO-16 Amount due doesn't add up
• BR-CO-17 VAT per rate rounded wrongly
• BR-CO-26 Seller not clearly identified
• BR-AE-10 Reverse charge without a reason
• BR-E-10 VAT exemption without a reason
• BR-S-08 Taxable amount per rate doesn't add up

All rules

XRechnung (BR-DE, BR-TMP, BR-DEX)

XRechnung's German rules, by KoSIT. They apply on top of EN 16931, such as the mandatory buyer reference and contact details.

Code	Meaning	Level
BR-DE-1	The invoice must contain payment instructions (BG-16), i.e. how it is to be paid, for example a SEPA credit transfer with an IBAN. Official text: Eine Rechnung (INVOICE) muss Angaben zu "PAYMENT INSTRUCTIONS" (BG-16) enthalten.	Error
BR-DE-2	The seller's contact (BG-6) is missing. Official text: Die Gruppe "SELLER CONTACT" (BG-6) muss übermittelt werden.	Error
BR-DE-3	The seller's city (BT-37) is missing. Official text: Das Element "Seller city" (BT-37) muss übermittelt werden.	Error
BR-DE-4	The seller's post code (BT-38) is missing. Official text: Das Element "Seller post code" (BT-38) muss übermittelt werden.	Error
BR-DE-5	The seller's contact point (BT-41), a person or department, is missing. Official text: Das Element "Seller contact point" (BT-41) muss übermittelt werden.	Error
BR-DE-6	The seller's contact telephone number (BT-42) is missing. Official text: Das Element "Seller contact telephone number" (BT-42) muss übermittelt werden.	Error
BR-DE-7	The seller's contact email address (BT-43) is missing. Official text: Das Element "Seller contact email address" (BT-43) muss übermittelt werden.	Error
BR-DE-8	The buyer's city (BT-52) is missing. Official text: Das Element "Buyer city" (BT-52) muss übermittelt werden.	Error
BR-DE-9	The buyer's post code (BT-53) is missing. Official text: Das Element "Buyer post code" (BT-53) muss übermittelt werden.	Error
BR-DE-10	If there is a delivery address (BG-15), it needs a city (BT-77). Official text: Das Element "Deliver to city" (BT-77) muss übermittelt werden, wenn die Gruppe "DELIVER TO ADDRESS" (BG-15) übermittelt wird.	Error
BR-DE-11	If there is a delivery address (BG-15), it needs a post code (BT-78). Official text: Das Element "Deliver to post code" (BT-78) muss übermittelt werden, wenn die Gruppe "DELIVER TO ADDRESS" (BG-15) übermittelt wird.	Error
BR-DE-14	Every VAT breakdown needs a VAT rate (BT-119), 0 included. Official text: Das Element "VAT category rate" (BT-119) muss übermittelt werden.	Error
BR-DE-15	The buyer reference (BT-10) is missing. For public authorities that is the Leitweg-ID; for companies a reference the buyer gave you. Official text: Das Element "Buyer reference" (BT-10) muss übermittelt werden.	Error
BR-DE-16	An invoice with VAT categories S, Z, E, AE, K, G, L or M needs the seller's VAT ID (BT-31), tax number (BT-32) or a tax representative (BG-11). Official text: Wenn in einer Rechnung die Steuercodes S, Z, E, AE, K, G, L oder M verwendet werden, muss mindestens eines der Elemente "Seller VAT identifier" (BT-31), "Seller tax registration identifier" (BT-32) oder "SELLER TAX REPRESENTATIVE PARTY" (BG-11) übermittelt werden.	Error
BR-DE-17	The invoice type code (BT-3) should be one of 326 (partial invoice), 380 (invoice), 381 (credit note), 384 (corrected invoice), 389 (self-billed invoice) or 875, 876, 877 (construction invoices). Official text: Mit dem Element "Invoice type code" (BT-3) sollen ausschließlich folgende Codes aus der Codeliste UNTDID 1001 übermittelt werden: 326 (Partial invoice), 380 (Commercial invoice), 384 (Corrected invoice), 389 (Self-billed invoice) und 381 (Credit note),875 (Partial construction invoice), 876 (Partial final construction invoice), 877 (Final construction invoice).	Warning
BR-DE-18	Early payment discount (Skonto) in the payment terms (BT-20) must follow XRechnung's format exactly, for example "#SKONTO#TAGE=14#PROZENT=2.00#" followed by a line break, in capitals, without spaces. Official text: Skonto Zeilen in … müssen diesem regulärem Ausdruck entsprechen: …. Die Informationen zur Gewährung von Skonto müssen wie folgt im Element "Payment terms" (BT-20) übermittelt werden: Anzugeben ist im ersten Segment "SKONTO", im zweiten "TAGE=n", im dritten "PROZENT=n". Prozentzahlen sind ohne Vorzeichen sowie mit Punkt getrennt von zwei Nachkommastellen anzugeben. Liegt dem zu berechnenden Betrag nicht BT-115, "fälliger Betrag" zugrunde, sondern nur ein Teil des fälligen Betrags der Rechnung, ist der Grundwert zur Berechnung von Skonto als viertes Segment "BASISBETRAG=n" gemäß dem semantischen Datentypen Amount anzugeben. Jeder Eintrag beginnt mit einer #, die Segmente sind mit einer # getrennt und eine Zeile schließt mit einer # ab. Am Ende einer vollständigen Skontoangabe muss ein XML-konformer Zeilenumbruch folgen. Alle Angaben zur Gewährung von Skonto müssen in Großbuchstaben gemacht werden. Zusätzliches Whitespace (Leerzeichen, Tabulatoren oder Zeilenumbrüche) ist nicht zulässig. Andere Zeichen oder Texte als in den oberen Vorgaben genannt sind nicht zulässig.	Error
BR-DE-19	With payment means code 58 (SEPA credit transfer) the payment account (BT-84) should be a valid IBAN. Official text: "Payment account identifier" (BT-84) soll eine korrekte IBAN enthalten, wenn in "Payment means type code" (BT-81) mit dem Code 58 SEPA als Zahlungsmittel gefordert wird.	Warning
BR-DE-20	With payment means code 59 (SEPA direct debit) the debited account (BT-91) should be a valid IBAN. Official text: "Debited account identifier" (BT-91) soll eine korrekte IBAN enthalten, wenn in "Payment means type code" (BT-81) mit dem Code 59 SEPA als Zahlungsmittel gefordert wird.	Warning
BR-DE-21	The specification identifier (BT-24) should be XRechnung's, for XRechnung 3.0 "urn:cen.eu:en16931:2017#compliant#urn:xeinkauf.de:kosit:xrechnung_3.0". Official text: Das Element "Specification identifier" (BT-24) soll syntaktisch der Kennung des Standards XRechnung entsprechen.	Warning
BR-DE-22	Every attachment needs its own file name; two embedded documents may not share one. Official text: Das "filename"-Attribut aller "EmbeddedDocumentBinaryObject"-Elemente muss eindeutig sein	Error
BR-DE-23-a	With a credit transfer code (30, 58) in BT-81, the credit transfer details (BG-17) must be given. Official text: Wenn BT-81 "Payment means type code" einen Schlüssel für Überweisungen enthält (30, 58), muss BG-17 "CREDIT TRANSFER" übermittelt werden.	Error
BR-DE-23-b	With a credit transfer code (30, 58) in BT-81, card details (BG-18) and direct debit (BG-19) may not be given. Official text: Wenn BT-81 "Payment means type code" einen Schlüssel für Überweisungen enthält (30, 58), dürfen BG-18 und BG-19 nicht übermittelt werden.	Error
BR-DE-24-a	With a card payment code (48, 54, 55) in BT-81, exactly one set of card details (BG-18) must be given. Official text: Wenn BT-81 "Payment means type code" einen Schlüssel für Kartenzahlungen enthält (48, 54, 55), muss genau BG-18 "PAYMENT CARD INFORMATION" übermittelt werden.	Error
BR-DE-24-b	With a card payment code (48, 54, 55) in BT-81, credit transfer (BG-17) and direct debit (BG-19) may not be given. Official text: Wenn BT-81 "Payment means type code" einen Schlüssel für Kartenzahlungen enthält (48, 54, 55), dürfen BG-17 und BG-19 nicht übermittelt werden.	Error
BR-DE-25-a	With the direct debit code 59 in BT-81, exactly one direct debit (BG-19) must be given. Official text: Wenn BT-81 "Payment means type code" einen Schlüssel für Lastschriften enthält (59), muss genau BG-19 "DIRECT DEBIT" übermittelt werden.	Error
BR-DE-25-b	With the direct debit code 59 in BT-81, credit transfer (BG-17) and card details (BG-18) may not be given. Official text: Wenn BT-81 "Payment means type code" einen Schlüssel für Lastschriften enthält (59), dürfen BG-17 und BG-18 nicht übermittelt werden.	Error
BR-DE-26	A corrected invoice (type code 384) should name the invoice it corrects (BG-3). Official text: Wenn im Element "Invoice type code" (BT-3) der Code 384 (Corrected invoice) übergeben wird, soll PRECEDING INVOICE REFERENCE BG-3 mind. einmal vorhanden sein.	Warning
BR-DE-27	The seller's telephone number (BT-42) should contain at least three digits. Official text: In BT-42 sollen mindestens drei Ziffern enthalten sein.	Warning
BR-DE-28	The seller's email address (BT-43) should be a plausible address with exactly one @. Official text: In BT-43 soll genau ein @-Zeichen enthalten sein, welches nicht von einem Leerzeichen, einem Punkt, aber mindestens zwei Zeichen auf beiden Seiten flankiert werden soll. Ein Punkt sollte nicht am Anfang oder am Ende stehen.	Warning
BR-DE-30	A direct debit (BG-19) needs the creditor identifier the bank assigned (BT-90). Official text: Wenn "DIRECT DEBIT" BG-19 vorhanden ist, dann muss "Bank assigned creditor identifier" BT-90 übermittelt werden.	Error
BR-DE-31	A direct debit (BG-19) needs the account to be debited (BT-91). Official text: Wenn "DIRECT DEBIT" BG-19 vorhanden ist, dann muss "Debited account identifier" BT-91 übermittelt werden.	Error
BR-DE-CVD-01	An invoice for clean vehicles (CVD) needs the contract reference (BT-12). Official text: Das Element … "Contract reference" (BT-12) muss übermittelt werden.	Error
BR-DE-CVD-02	An invoice for clean vehicles (CVD) needs the tender or lot reference (BT-17). Official text: Das Element … "Tender or lot reference" (BT-17) muss übermittelt werden.	Error
BR-DE-CVD-03	An invoice for clean vehicles (CVD) needs at least one line classified with scheme 'CVD' and the item attribute 'cva'. Official text: In einer Rechnung muss mindestens eine … INVOICE LINE (BG-25) enthalten sein, in der der Scheme identifier von … "Item classification identifier" (BT-158) den Wert 'CVD' und der … "Item attribute name" (BT-160) den Wert 'cva' enthält.	Error
BR-DE-CVD-04	An item classification with scheme 'CVD' must contain one of the permitted vehicle categories. Official text: Ein … "Item classification identifier" (BT-158) mit dem Scheme identifier 'CVD' muss einen Wert aus der Liste der zulässigen Fahrzeugkategorien enthalten.	Error
BR-DE-CVD-05	The item attribute 'cva' must have one of the permitted values. Official text: Wenn innerhalb von … ITEM ATTRIBUTES (BG-32) der … "Item attribute name" (BT-160) den Wert 'cva' hat, muss der … "Item attribute value" (BT-161) einen der zulässigen Werte enthalten.	Error
BR-DE-CVD-06-a	A line with an item classification of scheme 'CVD' needs exactly one item attribute 'cva'. Official text: Wenn der Scheme identifier von … "Item classification identifier" (BT-158) mit dem Wert 'CVD' angegeben ist, muss in derselben Rechnungszeile genau ein … "Item attribute name" (BT-160) mit dem Wert 'cva' vorhanden sein.	Error
BR-DE-CVD-06-b	A line with the item attribute 'cva' needs exactly one item classification of scheme 'CVD'. Official text: Wenn … "Item attribute name" (BT-160) mit dem Wert 'cva' angegeben ist, muss in derselben Rechnungszeile genau ein … "Item classification identifier" (BT-158) mit dem Scheme identifier 'CVD' vorhanden sein.	Error
BR-DE-TMP-32	The invoice should state when the service was performed, as a delivery date (BT-72), an invoicing period (BG-14) or a period on every line (BG-26). Official text: Eine Rechnung sollte zur Angabe des Liefer-/Leistungsdatums entweder BT-72 "Actual delivery date", BG-14 "Invoicing period" oder in jeder Rechnungsposition BG-26 "Invoice line period" enthalten.	Note
BR-DEX-01	An attachment (BT-125) uses a MIME type that isn't allowed; in the XRechnung Extension application/xml is allowed as well. Official text: Das Element … "Attached Document" (BT-125) benutzt einen nicht zulässigen MIME-Code: …. Im Falle einer Extension darf zusätzlich zu der Liste der mime codes (definiert in Abschnitt 8.2, "Binary Object") der MIME-Code application/xml genutzt werden.	Error
BR-DEX-02	The net amount (BT-131) of a line with sub-lines should equal the sum of its sub-lines' net amounts. Official text: Der Wert von "Invoice line net amount" (BT-131) einer "INVOICE LINE" (BG-25) oder einer "SUB INVOICE LINE" (BG-DEX-01) soll der Summe der "Invoice line net amount" (BT-131) der direkt darunterliegenden "SUB INVOICE LINE" (BG-DEX-01) entsprechen.	Warning
BR-DEX-03	Every sub-line (BG-DEX-01) needs exactly one VAT information (BG-DEX-06). Official text: Eine Sub Invoice Line (BG-DEX-01) muss genau eine "SUB INVOICE LINE VAT INFORMATION" (BG-DEX-06) enthalten.	Error
BR-DEX-04	Any scheme identifier in … MUST be coded using one of the ISO 6523 ICD list.	Error
BR-DEX-05	Any scheme identifier in … MUST be coded using one of the ISO 6523 ICD list.	Error
BR-DEX-06	Any scheme identifier in … MUST be coded using one of the ISO 6523 ICD list.	Error
BR-DEX-07	Any scheme identifier for an Endpoint Identifier in … MUST belong to the CEF EAS code list.	Error
BR-DEX-08	Any scheme identifier for a Delivery location identifier in … MUST be coded using one of the ISO 6523 ICD list.	Error
BR-DEX-09	Amount due for payment (BT-115) = Invoice total amount with VAT (BT-112) - Paid amount (BT-113) + Rounding amount (BT-114) + Σ Third party payment amount (BT-DEX-002).	Error
BR-DEX-10	A third-party payment (BG-DEX-09) needs its type (BT-DEX-001). Official text: Das Element "Third party payment type" BT-DEX-001 muss übermittelt werden, wenn die Gruppe "THIRD PARTY PAYMENT" (BG-DEX-09) übermittelt wird.	Error
BR-DEX-11	A third-party payment (BG-DEX-09) needs its amount (BT-DEX-002). Official text: Das Element "Third party payment amount" BT-DEX-002 muss übermittelt werden, wenn die Gruppe "THIRD PARTY PAYMENT" (BG-DEX-09) übermittelt wird.	Error
BR-DEX-12	A third-party payment (BG-DEX-09) needs its description (BT-DEX-003). Official text: Das Element "Third party payment description" BT-DEX-003 muss übermittelt werden, wenn die Gruppe "THIRD PARTY PAYMENT" (BG-DEX-09) übermittelt wird.	Error
BR-DEX-13	The third-party payment amount (BT-DEX-002) may have at most two decimals. Official text: Die maximale Anzahl zulässiger Nachkommastellen für das Element "Third party payment amount" (BT-DEX-002) ist 2.	Error
BR-DEX-14	The third-party payment amount (BT-DEX-002) must be in the invoice currency (BT-5). Official text: Die Währungsangabe von "Third party payment amount" BT-DEX-002 muss BT-5 ("Invoice currency code") entsprechen.	Error
BR-DEX-15	This CII file might use the concept of Sub Invoice Lines. However XRechnung does not support this.	Warning
BR-TMP-2	The external document location (BT-124) must be an absolute URL with a valid scheme, such as https://. Official text: BT-124 "External document location" muss eine absolute URL mit gültigem Schema enthalten.	Error
BR-TMP-3	If the price base quantity (BT-149) is given for both the gross and the net price, the values (and their unit, BT-150) must be the same. Official text: Wenn BT-149 (Item price base quantity) sowohl in GrossPriceProductTradePrice als auch in NetPriceProductTradePrice vorhanden ist, müssen die Werte identisch sein. Wenn BT-150 (unit of measure code) auf dem NetPrice-Pfad vorhanden ist, muss es auch auf dem GrossPrice-Pfad vorhanden und identisch sein.	Error
BR-TMP-4	The supporting document description (BT-123) may appear only once per supporting document (BG-24). Official text: BT-123 "Supporting document description" (ram:Name) darf innerhalb von "Additional supporting documents" (BG-24) höchstens einmal vorkommen.	Warning
BR-TMP-5	The attached document (BT-125) may appear only once per supporting document (BG-24). Official text: BT-125 "Attached document" (ram:AttachmentBinaryObject) darf innerhalb von "Additional Supporting documents" (BG-24) höchstens einmal vorkommen.	Warning
BR-TMP-6	Dates in UBL must be written as YYYY-MM-DD. Official text: Datumsangaben in UBL müssen im Format JJJJ-MM-TT (YYYY-MM-DD) übermittelt werden.	Warning
BR-TMP-7	Dates in CII must carry format="102" and be written as YYYYMMDD. Official text: Datumsangaben in UNCEFACT/CII müssen das Attribut format="102" tragen und im Format JJJJMMTT (YYYYMMDD) übermittelt werden.	Warning
BR-TMP-CVD-01	The scheme of the item classification identifier (BT-158) must come from the code list UNTDID 7143. Official text: Das Bildungsschema für … "Item classification identifier" (BT-158) ist aus der Codeliste UNTDID 7143 zu wählen.	Error

Mandatory content (BR)

EN 16931's basic rules: what every e-invoice must contain.

Code	Meaning	Level
BR-01	An Invoice shall have a Specification identifier (BT-24).	Error
BR-02	An Invoice shall have an Invoice number (BT-1).	Error
BR-03	An Invoice shall have an Invoice issue date (BT-2).	Error
BR-04	An Invoice shall have an Invoice type code (BT-3).	Error
BR-05	An Invoice shall have an Invoice currency code (BT-5).	Error
BR-06	An Invoice shall contain the Seller name (BT-27).	Error
BR-07	An Invoice shall contain the Buyer name (BT-44).	Error
BR-08	An Invoice shall contain the Seller postal address.	Error
BR-09	The Seller postal address (BG-5) shall contain a Seller country code (BT-40).	Error
BR-10	An Invoice shall contain the Buyer postal address (BG-8).	Error
BR-11	The Buyer postal address shall contain a Buyer country code (BT-55).	Error
BR-12	An Invoice shall have the Sum of Invoice line net amount (BT-106).	Error
BR-13	An Invoice shall have the Invoice total amount without VAT (BT-109).	Error
BR-14	An Invoice shall have the Invoice total amount with VAT (BT-112).	Error
BR-15	An Invoice shall have the Amount due for payment (BT-115).	Error
BR-16	An Invoice shall have at least one Invoice line (BG-25)	Error
BR-17	The Payee name (BT-59) shall be provided in the Invoice, if the Payee (BG-10) is different from the Seller (BG-4)	Error
BR-18	The Seller tax representative name (BT-62) shall be provided in the Invoice, if the Seller (BG-4) has a Seller tax representative party (BG-11)	Error
BR-19	The Seller tax representative postal address (BG-12) shall be provided in the Invoice, if the Seller (BG-4) has a Seller tax representative party (BG-11).	Error
BR-20	The Seller tax representative postal address (BG-12) shall contain a Tax representative country code (BT-69), if the Seller (BG-4) has a Seller tax representative party (BG-11).	Error
BR-21	Each Invoice line (BG-25) shall have an Invoice line identifier (BT-126).	Error
BR-22	Each Invoice line (BG-25) shall have an Invoiced quantity (BT-129).	Error
BR-23	An Invoice line (BG-25) shall have an Invoiced quantity unit of measure code (BT-130).	Error
BR-24	Each Invoice line (BG-25) shall have an Invoice line net amount (BT-131).	Error
BR-25	Each Invoice line (BG-25) shall contain the Item name (BT-153).	Error
BR-26	Each Invoice line (BG-25) shall contain the Item net price (BT-146).	Error
BR-27	The Item net price (BT-146) shall NOT be negative.	Error
BR-28	The Item gross price (BT-148) shall NOT be negative.	Error
BR-29	If both Invoicing period start date (BT-73) and Invoicing period end date (BT-74) are given then the Invoicing period end date (BT-74) shall be later or equal to the Invoicing period start date (BT-73).	Error
BR-30	If both Invoice line period start date (BT-134) and Invoice line period end date (BT-135) are given then the Invoice line period end date (BT-135) shall be later or equal to the Invoice line period start date (BT-134).	Error
BR-31	Each Document level allowance (BG-20) shall have a Document level allowance amount (BT-92).	Error
BR-32	Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).	Error
BR-33	Each Document level allowance (BG-20) shall have a Document level allowance reason (BT-97) or a Document level allowance reason code (BT-98).	Error
BR-36	Each Document level charge (BG-21) shall have a Document level charge amount (BT-99).	Error
BR-37	Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102).	Error
BR-38	Each Document level charge (BG-21) shall have a Document level charge reason (BT-104) or a Document level charge reason code (BT-105).	Error
BR-41	Each Invoice line allowance (BG-27) shall have an Invoice line allowance amount (BT-136).	Error
BR-42	Each Invoice line allowance (BG-27) shall have an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140).	Error
BR-43	Each Invoice line charge (BG-28) shall have an Invoice line charge amount (BT-141).	Error
BR-44	Each Invoice line charge shall have an Invoice line charge reason or an invoice line allowance reason code.	Error
BR-45	Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).	Error
BR-46	Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).	Error
BR-47	Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118).	Error
BR-48	Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.	Error
BR-49	A Payment instruction (BG-16) shall specify the Payment means type code (BT-81).	Error
BR-50	A Payment account identifier (BT-84) shall be present if Credit transfer (BG-17) information is provided in the Invoice.	Error
BR-51	In accordance with card payments security standards an invoice should never include a full card primary account number (BT-87). At the moment PCI Security Standards Council has defined that the first 6 digits and last 4 digits are the maximum number of digits to be shown.	Warning
BR-52	Each Additional supporting document (BG-24) shall contain a Supporting document reference (BT-122).	Error
BR-53	If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided.	Error
BR-54	Each Item attribute (BG-32) shall contain an Item attribute name (BT-160) and an Item attribute value (BT-161).	Error
BR-55	Each Preceding Invoice reference (BG-3) shall contain a Preceding Invoice reference (BT-25).	Error
BR-56	Each Seller tax representative party (BG-11) shall have a Seller tax representative VAT identifier (BT-63).	Error
BR-57	Each Deliver to address (BG-15) shall contain a Deliver to country code (BT-80).	Error
BR-61	If the Payment means type code (BT-81) means SEPA credit transfer, Local credit transfer or Non-SEPA international credit transfer, the Payment account identifier (BT-84) shall be present.	Error
BR-62	The Seller electronic address (BT-34) shall have a Scheme identifier.	Error
BR-63	The Buyer electronic address (BT-49) shall have a Scheme identifier.	Error
BR-64	The Item standard identifier (BT-157) shall have a Scheme identifier.	Error
BR-65	The Item classification identifier (BT-158) shall have a Scheme identifier.	Error

Conditions and calculations (BR-CO)

How amounts must add up and which details depend on each other. Most calculation errors end up here.

Code	Meaning	Level
BR-CO-03	Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive.	Error
BR-CO-04	Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).	Error
BR-CO-05	Document level allowance reason code (BT-98) and Document level allowance reason (BT-97) shall indicate the same type of allowance.	Error
BR-CO-06	Document level charge reason code (BT-105) and Document level charge reason (BT-104) shall indicate the same type of charge.	Error
BR-CO-07	Invoice line allowance reason code (BT-140) and Invoice line allowance reason (BT-139) shall indicate the same type of allowance reason.	Error
BR-CO-08	Invoice line charge reason code (BT-145) and Invoice line charge reason (BT-144) shall indicate the same type of charge reason.	Error
BR-CO-09	The Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) shall have a prefix in accordance with ISO code ISO 3166-1 alpha-2 by which the country of issue may be identified. Nevertheless, Greece may use the prefix ‘EL’.	Error
BR-CO-10	Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131).	Error
BR-CO-11	Sum of allowances on document level (BT-107) = Σ Document level allowance amount (BT-92).	Error
BR-CO-12	Sum of charges on document level (BT-108) = Σ Document level charge amount (BT-99).	Error
BR-CO-13	Invoice total amount without VAT (BT-109) = Σ Invoice line net amount (BT-131) - Sum of allowances on document level (BT-107) + Sum of charges on document level (BT-108).	Error
BR-CO-14	Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).	Error
BR-CO-15	Invoice total amount with VAT (BT-112) = Invoice total amount without VAT (BT-109) + Invoice total VAT amount (BT-110).	Error
BR-CO-16	Amount due for payment (BT-115) = Invoice total amount with VAT (BT-112) -Paid amount (BT-113) +Rounding amount (BT-114).	Error
BR-CO-17	VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.	Error
BR-CO-18	An Invoice shall at least have one VAT breakdown group (BG-23).	Error
BR-CO-19	If Invoicing period (BG-14) is used, the Invoicing period start date (BT-73) or the Invoicing period end date (BT-74) shall be filled, or both.	Error
BR-CO-20	If Invoice line period (BG-26) is used, the Invoice line period start date (BT-134) or the Invoice line period end date (BT-135) shall be filled, or both.	Error
BR-CO-21	Each Document level allowance (BG-20) shall contain a Document level allowance reason (BT-97) or a Document level allowance reason code (BT-98), or both.	Error
BR-CO-22	Each Document level charge (BG-21) shall contain a Document level charge reason (BT-104) or a Document level charge reason code (BT-105), or both.	Error
BR-CO-23	Each Invoice line allowance (BG-27) shall contain an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140), or both.	Error
BR-CO-24	Each Invoice line charge (BG-28) shall contain an Invoice line charge reason (BT-144) or an Invoice line charge reason code (BT-145), or both.	Error
BR-CO-26	In order for the buyer to automatically identify a supplier, the Seller identifier (BT-29), the Seller legal registration identifier (BT-30) and/or the Seller VAT identifier (BT-31) shall be present.	Error

VAT by category (BR-S, BR-AE, BR-E …)

Rules per VAT category: S standard rate, Z zero rated, E exempt, AE reverse charge, K intra-community supply, G export, O not subject to VAT, L and M Canary Islands, Ceuta and Melilla.

Code	Meaning	Level
BR-AE-01	An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Reverse charge" shall contain in the VAT Breakdown (BG-23) exactly one VAT category code (BT-118) equal with "VAT reverse charge".	Error
BR-AE-02	An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).	Error
BR-AE-03	An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).	Error
BR-AE-04	An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).	Error
BR-AE-05	In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" the Invoiced item VAT rate (BT-152) shall be 0 (zero).	Error
BR-AE-06	In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" the Document level allowance VAT rate (BT-96) shall be 0 (zero).	Error
BR-AE-07	In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" the Document level charge VAT rate (BT-103) shall be 0 (zero).	Error
BR-AE-08	In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Reverse charge".	Error
BR-AE-09	The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" shall be 0 (zero).	Error
BR-AE-10	A VAT breakdown (BG-23) with VAT Category code (BT-118) "Reverse charge" shall have a VAT exemption reason code (BT-121), meaning "Reverse charge" or the VAT exemption reason text (BT-120) "Reverse charge" (or the equivalent standard text in another language).	Error
BR-AF-01	An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "IGIC" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "IGIC".	Error
BR-AF-02	An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).	Error
BR-AF-03	An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).	Error
BR-AF-04	An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).	Error
BR-AF-05	In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" the invoiced item VAT rate (BT-152) shall be 0 (zero) or greater than zero.	Error
BR-AF-06	In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IGIC" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.	Error
BR-AF-07	In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IGIC" the Document level charge VAT rate (BT-103) shall be 0 (zero) or greater than zero.	Error
BR-AF-08	For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IGIC", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IGIC" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).	Error
BR-AF-09	The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IGIC" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).	Error
BR-AF-10	A VAT breakdown (BG-23) with VAT Category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).	Error
BR-AG-01	An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "IPSI" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "IPSI".	Error
BR-AG-02	An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).	Error
BR-AG-03	An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).	Error
BR-AG-04	An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).	Error
BR-AG-05	In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" the Invoiced item VAT rate (BT-152) shall be 0 (zero) or greater than zero.	Error
BR-AG-06	In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.	Error
BR-AG-07	In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IPSI" the Document level charge VAT rate (BT-103) shall be 0 (zero) or greater than zero.	Error
BR-AG-08	For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IPSI", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IPSI" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).	Error
BR-AG-09	The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IPSI" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).	Error
BR-AG-10	A VAT breakdown (BG-23) with VAT Category code (BT-118) "IPSI" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).	Error
BR-B-01	An Invoice where the VAT category code (BT-151, BT-95 or BT-102) is “Split payment” shall be a domestic Italian invoice.	Error
BR-B-02	An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95, BT-118 or BT-102) is “Split payment" shall not contain an invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95, BT-118 or BT-102) is “Standard rated”.	Error
BR-E-01	An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Exempt from VAT" shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT".	Error
BR-E-02	An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).	Error
BR-E-03	An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).	Error
BR-E-04	An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).	Error
BR-E-05	In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero).	Error
BR-E-06	In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT", the Document level allowance VAT rate (BT-96) shall be 0 (zero).	Error
BR-E-07	In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT", the Document level charge VAT rate (BT-103) shall be 0 (zero).	Error
BR-E-08	In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".	Error
BR-E-09	The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" shall equal 0 (zero).	Error
BR-E-10	A VAT breakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).	Error
BR-G-01	An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Export outside the EU" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Export outside the EU".	Error
BR-G-02	An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).	Error
BR-G-03	An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).	Error
BR-G-04	An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).	Error
BR-G-05	In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" the Invoiced item VAT rate (BT-152) shall be 0 (zero).	Error
BR-G-06	In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" the Document level allowance VAT rate (BT-96) shall be 0 (zero).	Error
BR-G-07	In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" the Document level charge VAT rate (BT-103) shall be 0 (zero).	Error
BR-G-08	In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Export outside the EU".	Error
BR-G-09	The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" shall be 0 (zero).	Error
BR-G-10	A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Export outside the EU" shall have a VAT exemption reason code (BT-121), meaning "Export outside the EU" or the VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language).	Error
BR-IC-01	An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Intra-community supply" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Intra-community supply".	Error
BR-IC-02	An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).	Error
BR-IC-03	An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).	Error
BR-IC-04	An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).	Error
BR-IC-05	In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intracommunity supply" the Invoiced item VAT rate (BT-152) shall be 0 (zero).	Error
BR-IC-06	In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" the Document level allowance VAT rate (BT-96) shall be 0 (zero).	Error
BR-IC-07	In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" the Document level charge VAT rate (BT-103) shall be 0 (zero).	Error
BR-IC-08	In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Intra-community supply".	Error
BR-IC-09	The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" shall be 0 (zero).	Error
BR-IC-10	A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Intra-community supply" shall have a VAT exemption reason code (BT-121), meaning "Intra-community supply" or the VAT exemption reason text (BT-120) "Intra-community supply" (or the equivalent standard text in another language).	Error
BR-IC-11	In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Actual delivery date (BT-72) or the Invoicing period (BG-14) shall not be blank.	Error
BR-IC-12	In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Deliver to country code (BT-80) shall not be blank.	Error
BR-O-01	An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Not subject to VAT" shall contain exactly one VAT breakdown group (BG-23) with the VAT category code (BT-118) equal to "Not subject to VAT".	Error
BR-O-02	An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).	Error
BR-O-03	An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).	Error
BR-O-04	An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).	Error
BR-O-05	An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT" shall not contain an Invoiced item VAT rate (BT-152).	Error
BR-O-06	A Document level allowance (BG-20) where VAT category code (BT-95) is "Not subject to VAT" shall not contain a Document level allowance VAT rate (BT-96).	Error
BR-O-07	A Document level charge (BG-21) where the VAT category code (BT-102) is "Not subject to VAT" shall not contain a Document level charge VAT rate (BT-103).	Error
BR-O-08	In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Not subject to VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Not subject to VAT".	Error
BR-O-09	The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Not subject to VAT" shall be 0 (zero).	Error
BR-O-10	A VAT breakdown (BG-23) with VAT Category code (BT-118) " Not subject to VAT" shall have a VAT exemption reason code (BT-121), meaning " Not subject to VAT" or a VAT exemption reason text (BT-120) " Not subject to VAT" (or the equivalent standard text in another language).	Error
BR-O-11	An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain other VAT breakdown groups (BG-23).	Error
BR-O-12	An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is not "Not subject to VAT".	Error
BR-O-13	An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain Document level allowances (BG-20) where Document level allowance VAT category code (BT-95) is not "Not subject to VAT".	Error
BR-O-14	An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain Document level charges (BG-21) where Document level charge VAT category code (BT-102) is not "Not subject to VAT".	Error
BR-S-01	An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Standard rated" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "Standard rated".	Error
BR-S-02	An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).	Error
BR-S-03	An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).	Error
BR-S-04	An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).	Error
BR-S-05	In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" the Invoiced item VAT rate (BT-152) shall be greater than zero.	Error
BR-S-06	In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" the Document level allowance VAT rate (BT-96) shall be greater than zero.	Error
BR-S-07	In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" the Document level charge VAT rate (BT-103) shall be greater than zero.	Error
BR-S-08	For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "Standard rated", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "Standard rated" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).	Error
BR-S-09	The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Standard rated" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).	Error
BR-S-10	A VAT breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).	Error
BR-Z-01	An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Zero rated" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Zero rated".	Error
BR-Z-02	An Invoice that contains an Invoice line where the Invoiced item VAT category code (BT-151) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).	Error
BR-Z-03	An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).	Error
BR-Z-04	An Invoice that contains a Document level charge where the Document level charge VAT category code (BT-102) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).	Error
BR-Z-05	In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Zero rated" the Invoiced item VAT rate (BT-152) shall be 0 (zero).	Error
BR-Z-06	In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" the Document level allowance VAT rate (BT-96) shall be 0 (zero).	Error
BR-Z-07	In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Zero rated" the Document level charge VAT rate (BT-103) shall be 0 (zero).	Error
BR-Z-08	In a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amount (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Zero rated".	Error
BR-Z-09	The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" shall equal 0 (zero).	Error
BR-Z-10	A VAT breakdown (BG-23) with VAT Category code (BT-118) "Zero rated" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).	Error

Code lists (BR-CL)

Which codes are allowed, for currencies, countries, units and payment means, for example.

Code	Meaning	Level
BR-CL-01	The document type code MUST be coded by the invoice and credit note related code lists of UNTDID 1001.	Error
BR-CL-03	currencyID MUST be coded using ISO code list 4217 alpha-3	Error
BR-CL-04	Invoice currency code MUST be coded using ISO code list 4217 alpha-3	Error
BR-CL-05	Tax currency code MUST be coded using ISO code list 4217 alpha-3	Error
BR-CL-06	Value added tax point date code MUST be coded using a restriction of UNTDID 2005.	Error
BR-CL-07	Object identifier identification scheme identifier MUST be coded using a restriction of UNTDID 1153.	Error
BR-CL-08	Invoiced note subject code shall be coded using UNCL4451	Error
BR-CL-10	Any identifier identification scheme identifier MUST be coded using one of the ISO 6523 ICD list.	Error
BR-CL-11	Any registration identifier identification scheme identifier MUST be coded using one of the ISO 6523 ICD list.	Error
BR-CL-13	Item classification identifier identification scheme identifier MUST be coded using one of the UNTDID 7143 list.	Error
BR-CL-14	Country codes in an invoice MUST be coded using ISO code list 3166-1	Error
BR-CL-15	Country codes in an invoice MUST be coded using ISO code list 3166-1	Error
BR-CL-16	Payment means in an invoice MUST be coded using UNCL4461 code list	Error
BR-CL-17	Invoice tax categories MUST be coded using UNCL5305 code list	Error
BR-CL-18	Invoice tax categories MUST be coded using UNCL5305 code list	Error
BR-CL-19	Coded allowance reasons MUST belong to the UNCL 5189 code list	Error
BR-CL-20	Coded charge reasons MUST belong to the UNCL 7161 code list	Error
BR-CL-21	Item standard identifier scheme identifier MUST belong to the ISO 6523 ICD code list	Error
BR-CL-22	Tax exemption reason code identifier scheme identifier MUST belong to the CEF VATEX code list	Error
BR-CL-23	Unit code MUST be coded according to the UN/ECE Recommendation 20 with Rec 21 extension	Error
BR-CL-24	For Mime code in attribute use MIMEMediaType.	Error
BR-CL-25	Endpoint identifier scheme identifier MUST belong to the CEF EAS code list	Error
BR-CL-26	Delivery location identifier scheme identifier MUST belong to the ISO 6523 ICD code list	Error

Decimals (BR-DEC)

Amounts may have at most two decimals.

Code	Meaning	Level
BR-DEC-01	The allowed maximum number of decimals for the Document level allowance amount (BT-92) is 2.	Error
BR-DEC-02	The allowed maximum number of decimals for the Document level allowance base amount (BT-93) is 2.	Error
BR-DEC-05	The allowed maximum number of decimals for the Document level charge amount (BT-99) is 2.	Error
BR-DEC-06	The allowed maximum number of decimals for the Document level charge base amount (BT-100) is 2.	Error
BR-DEC-09	The allowed maximum number of decimals for the Sum of Invoice line net amount (BT-106) is 2.	Error
BR-DEC-10	The allowed maximum number of decimals for the Sum of allowanced on document level (BT-107) is 2.	Error
BR-DEC-11	The allowed maximum number of decimals for the Sum of charges on document level (BT-108) is 2.	Error
BR-DEC-12	The allowed maximum number of decimals for the Invoice total amount without VAT (BT-109) is 2.	Error
BR-DEC-13	The allowed maximum number of decimals for the Invoice total VAT amount (BT-110) is 2.	Error
BR-DEC-14	The allowed maximum number of decimals for the Invoice total amount with VAT (BT-112) is 2.	Error
BR-DEC-15	The allowed maximum number of decimals for the Invoice total VAT amount in accounting currency (BT-111) is 2.	Error
BR-DEC-16	The allowed maximum number of decimals for the Paid amount (BT-113) is 2.	Error
BR-DEC-17	The allowed maximum number of decimals for the Rounding amount (BT-114) is 2.	Error
BR-DEC-18	The allowed maximum number of decimals for the Amount due for payment (BT-115) is 2.	Error
BR-DEC-19	The allowed maximum number of decimals for the VAT category taxable amount (BT-116) is 2.	Error
BR-DEC-20	The allowed maximum number of decimals for the VAT category tax amount (BT-117) is 2.	Error
BR-DEC-23	The allowed maximum number of decimals for the Invoice line net amount (BT-131) is 2.	Error
BR-DEC-24	The allowed maximum number of decimals for the Invoice line allowance amount (BT-136) is 2.	Error
BR-DEC-25	The allowed maximum number of decimals for the Invoice line allowance base amount (BT-137) is 2.	Error
BR-DEC-27	The allowed maximum number of decimals for the Invoice line charge amount (BT-141) is 2.	Error
BR-DEC-28	The allowed maximum number of decimals for the Invoice line charge base amount (BT-142) is 2.	Error

Peppol (PEPPOL-EN16931)

Rules from Peppol BIS Billing 3.0 that XRechnung adopted.

Code	Meaning	Level
PEPPOL-EN16931-R001	Business process MUST be provided.	Error
PEPPOL-EN16931-R005	VAT accounting currency code MUST be different from invoice currency code when provided.	Error
PEPPOL-EN16931-R008	Document MUST not contain empty elements.	Error
PEPPOL-EN16931-R010	Buyer electronic address MUST be provided	Error
PEPPOL-EN16931-R020	Seller electronic address MUST be provided	Error
PEPPOL-EN16931-R040	Allowance/charge amount must equal base amount * percentage/100 if base amount and percentage exists	Error
PEPPOL-EN16931-R041	Allowance/charge base amount MUST be provided when allowance/charge percentage is provided.	Error
PEPPOL-EN16931-R042	Allowance/charge percentage MUST be provided when allowance/charge base amount is provided.	Error
PEPPOL-EN16931-R043	Allowance/charge ChargeIndicator value MUST equal 'true' or 'false'	Error
PEPPOL-EN16931-R043-1	Allowance/charge ChargeIndicator value MUST equal 'true' or 'false'	Error
PEPPOL-EN16931-R043-2	Allowance/charge ChargeIndicator value MUST equal 'true' or 'false'	Error
PEPPOL-EN16931-R044	Charge on price level is NOT allowed. Only value 'false' allowed.	Error
PEPPOL-EN16931-R046	Item net price MUST equal (Gross price - Allowance amount) when gross price is provided.	Error
PEPPOL-EN16931-R053	Only one tax total with tax subtotals MUST be provided.	Error
PEPPOL-EN16931-R054	Only one tax total without tax subtotals MUST be provided when tax currency code is provided.	Error
PEPPOL-EN16931-R055	Invoice total VAT amount and Invoice total VAT amount in accounting currency MUST have the same operational sign	Error
PEPPOL-EN16931-R061	Mandate reference MUST be provided for direct debit.	Error
PEPPOL-EN16931-R101	Element Document reference can only be used for Invoice line object	Error
PEPPOL-EN16931-R110	Start date of line period MUST be within invoice period.	Error
PEPPOL-EN16931-R111	End date of line period MUST be within invoice period.	Error
PEPPOL-EN16931-R120	Invoice line net amount MUST equal (Invoiced quantity * (Item net price/item price base quantity) + Sum of invoice line charge amount - sum of invoice line allowance amount	Warning
PEPPOL-EN16931-R121	Base quantity MUST be a positive number above zero.	Error
PEPPOL-EN16931-R130	Unit code of price base quantity MUST be same as invoiced quantity.	Error

The rule texts come from KoSIT's validation configuration (version 2026-08-31), which our validator runs too: the XRechnung rules under the Apache License 2.0, the EN 16931 rules from CEN's validation artefacts under the EUPL 1.2.