Validation rules for e-invoices
Your e-invoice was rejected with a message like "[BR-DE-15]"? Here you find the official message for every XRechnung, ZUGFeRD/Factur-X and EN 16931 validation rule and, where available, a plain explanation with a solution.
Validation basis: XRechnung 3.0.2 · ZUGFeRD 2.4 (EN 16931) · KoSIT configuration of Aug. 31, 2026 · Deadlines checked on Oct. 30, 2026
| Rule | Meaning | Severity | Applies to |
|---|---|---|---|
| BR-55 | Preceding invoice reference (BT-25) is missing | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-56 | Seller tax representative VAT identifier (BT-63) is missing | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-57 | Deliver to country code (BT-80) is missing | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-61 | Payment account identifier (BT-84) is missing for credit transfer | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-62 | Seller electronic address scheme identifier (BT-34-1) is missing | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-63 | Buyer electronic address scheme identifier (BT-49-1) is missing | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-64 | Item standard identifier scheme (BT-157-1) is missing | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-65 | Item classification identifier scheme (BT-158-1) is missing | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AE-01 | Not exactly one VAT breakdown for category AE | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AE-02 | Seller or buyer identifier missing for invoice line with category AE | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AE-03 | Seller or buyer identifier missing for document level allowance with category AE | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AE-04 | Seller or buyer identifier missing for document level charge with category AE | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AE-05 | VAT rate of invoice line with category AE is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AE-06 | VAT rate of document level allowance with category AE is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AE-07 | VAT rate of document level charge with category AE is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AE-08 | Taxable amount of category AE (BT-116) does not match lines and allowances/charges | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AE-09 | Tax amount of category AE (BT-117) is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AE-10 | VAT exemption reason for category AE is missing | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AF-01 | VAT breakdown for category L is missing | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AF-02 | Seller VAT or tax registration identifier missing for invoice line with category L | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AF-03 | Seller VAT or tax registration identifier missing for document level allowance with category L | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AF-04 | Seller VAT or tax registration identifier missing for document level charge with category L | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AF-05 | VAT rate of invoice line with category L (IGIC) is missing or too low | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AF-06 | VAT rate of document level allowance with category L (IGIC) is missing or too low | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AF-07 | VAT rate of document level charge with category L (IGIC) is missing or too low | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AF-08 | Taxable amount of category L (BT-116) does not match lines and allowances/charges | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AF-09 | Tax amount of category L (BT-117) does not match taxable amount and rate | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AF-10 | VAT exemption reason not allowed with category L | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AG-01 | VAT breakdown for category M is missing | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AG-02 | Seller VAT or tax registration identifier missing for invoice line with category M | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AG-03 | Seller VAT or tax registration identifier missing for document level allowance with category M | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AG-04 | Seller VAT or tax registration identifier missing for document level charge with category M | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AG-05 | VAT rate of invoice line with category M (IPSI) is missing or negative | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AG-06 | VAT rate of document level allowance with category M (IPSI) is missing or negative | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AG-07 | VAT rate of document level charge with category M (IPSI) is missing or negative | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AG-08 | Taxable amount of category M (BT-116) does not match lines and allowances/charges | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AG-09 | Tax amount of category M (BT-117) does not match taxable amount and rate | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-AG-10 | VAT exemption reason not allowed with category M | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-B-01 | VAT category "Split payment" (B) only for domestic Italian invoices | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-B-02 | Categories "Split payment" (B) and "Standard rated" (S) not in the same invoice | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-CL-01 | Invoice type code (BT-3) not from UNTDID 1001 | Error | EN 16931 (CII), EN 16931 (UBL) |
| BR-CL-03 | Currency attribute currencyID not according to ISO 4217 | Error | EN 16931 (CII), EN 16931 (UBL) |
| BR-CL-04 | Invoice currency code (BT-5) not according to ISO 4217 | Error | EN 16931 (CII), EN 16931 (UBL) |
| BR-CL-05 | VAT accounting currency code (BT-6) not according to ISO 4217 | Error | EN 16931 (CII), EN 16931 (UBL) |
| BR-CL-06 | Value added tax point date code (BT-8) not permitted | Error | EN 16931 (CII), EN 16931 (UBL) |
| BR-CL-07 | Object identifier scheme (BT-18-1, BT-128-1) not from UNTDID 1153 | Error | EN 16931 (CII), EN 16931 (UBL) |
| BR-CL-08 | Invoice note subject code (BT-21) not from UNTDID 4451 | Error | EN 16931 (CII), EN 16931 (UBL) |
| BR-CL-10 | Party identifier scheme not from ISO 6523 ICD | Error | EN 16931 (CII), EN 16931 (UBL) |
| BR-CL-11 | Legal registration identifier scheme not from ISO 6523 ICD | Error | EN 16931 (CII), EN 16931 (UBL) |
| BR-CL-13 | Item classification scheme (BT-158-1) not from UNTDID 7143 | Error | EN 16931 (CII), EN 16931 (UBL) |