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-DEX-03 | Sub invoice line without exactly one VAT information (BG-DEX-06) | Error | XRechnung (UBL) |
| BR-DEX-04 | Scheme of a party identifier is not an ISO 6523 ICD code (extension) | Error | XRechnung (CII), XRechnung (UBL) |
| BR-DEX-05 | Scheme of a registration identifier is not an ISO 6523 ICD code (extension) | Error | XRechnung (CII), XRechnung (UBL) |
| BR-DEX-06 | Scheme of the item standard identifier (BT-157) is not an ISO 6523 ICD code (extension) | Error | XRechnung (CII), XRechnung (UBL) |
| BR-DEX-07 | Scheme of the electronic address is not an EAS code (extension) | Error | XRechnung (CII), XRechnung (UBL) |
| BR-DEX-08 | Scheme of the delivery location identifier (BT-71) is not an ISO 6523 ICD code (extension) | Error | XRechnung (CII), XRechnung (UBL) |
| BR-DEX-09 | Amount due (BT-115) does not match the third party payments | Error | XRechnung (UBL) |
| BR-DEX-10 | Third party payment type (BT-DEX-001) is missing | Error | XRechnung (UBL) |
| BR-DEX-11 | Third party payment amount (BT-DEX-002) is missing | Error | XRechnung (UBL) |
| BR-DEX-12 | Third party payment description (BT-DEX-003) is missing | Error | XRechnung (UBL) |
| BR-DEX-13 | Third party payment amount (BT-DEX-002) has more than two decimals | Error | XRechnung (UBL) |
| BR-DEX-14 | Currency of the third party payment (BT-DEX-002) differs from the invoice currency | Error | XRechnung (UBL) |
| BR-DEX-15 | Sub invoice lines are not supported by the XRechnung extension in CII | Warning | XRechnung (CII) |
| BR-E-01 | Not exactly one VAT breakdown for category E | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-E-02 | Seller VAT or tax registration identifier missing for invoice line with category E | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-E-03 | Seller VAT or tax registration identifier missing for document level allowance with category E | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-E-04 | Seller VAT or tax registration identifier missing for document level charge with category E | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-E-05 | VAT rate of invoice line with category E is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-E-06 | VAT rate of document level allowance with category E is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-E-07 | VAT rate of document level charge with category E is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-E-08 | Taxable amount of category E (BT-116) does not match lines and allowances/charges | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-E-09 | Tax amount of category E (BT-117) is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-E-10 | VAT exemption reason for category E is missing | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-G-01 | Not exactly one VAT breakdown for category G | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-G-02 | Seller VAT identifier missing for invoice line with category G | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-G-03 | Seller VAT identifier missing for document level allowance with category G | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-G-04 | Seller VAT identifier missing for document level charge with category G | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-G-05 | VAT rate of invoice line with category G is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-G-06 | VAT rate of document level allowance with category G is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-G-07 | VAT rate of document level charge with category G is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-G-08 | Taxable amount of category G (BT-116) does not match lines and allowances/charges | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-G-09 | Tax amount of category G (BT-117) is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-G-10 | VAT exemption reason for category G is missing | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-IC-01 | Not exactly one VAT breakdown for category K | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-IC-02 | Seller or buyer VAT identifier missing for invoice line with category K | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-IC-03 | Seller or buyer VAT identifier missing for document level allowance with category K | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-IC-04 | Seller or buyer VAT identifier missing for document level charge with category K | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-IC-05 | VAT rate of invoice line with category K is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-IC-06 | VAT rate of document level allowance with category K is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-IC-07 | VAT rate of document level charge with category K is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-IC-08 | Taxable amount of category K (BT-116) does not match lines and allowances/charges | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-IC-09 | Tax amount of category K (BT-117) is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-IC-10 | VAT exemption reason for category K is missing | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-IC-11 | Actual delivery date or invoicing period missing for intra-community supply | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-IC-12 | Deliver to country code (BT-80) missing for intra-community supply | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-O-01 | Not exactly one VAT breakdown for category O | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-O-02 | VAT identifier not allowed for invoice line with category O | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-O-03 | VAT identifier not allowed for document level allowance with category O | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-O-04 | VAT identifier not allowed for document level charge with category O | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-O-05 | VAT rate not allowed for invoice line with category O | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |