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-O-06 | VAT rate not allowed for document level allowance with category O | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-O-07 | VAT rate not allowed for document level charge with category O | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-O-08 | Taxable amount of category O (BT-116) does not match lines and allowances/charges | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-O-09 | Tax amount of category O (BT-117) is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-O-10 | VAT exemption reason for category O is missing | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-O-11 | Category O: further breakdown not allowed | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-O-12 | Category O: line with another category not allowed | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-O-13 | Category O: allowance with another category not allowed | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-O-14 | Category O: charge with another category not allowed | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-S-01 | VAT breakdown for category S is missing | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-S-02 | Seller VAT or tax registration identifier missing for invoice line with category S | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-S-03 | Seller VAT or tax registration identifier missing for document level allowance with category S | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-S-04 | Seller VAT or tax registration identifier missing for document level charge with category S | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-S-05 | VAT rate of invoice line with category S is not greater than zero | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-S-06 | VAT rate of document level allowance with category S is not greater than zero | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-S-07 | VAT rate of document level charge with category S is not greater than zero | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-S-08 | Taxable amount of category S (BT-116) does not match lines and allowances/charges | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-S-09 | Tax amount of category S (BT-117) does not match taxable amount and rate | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-S-10 | VAT exemption reason not allowed with category S | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-TMP-2 | External document location (BT-124) is not an absolute URL | Error | XRechnung (CII), XRechnung (UBL) |
| BR-TMP-3 | Base quantity of gross and net price (BT-149) differs | Error | XRechnung (CII) |
| BR-TMP-CVD-01 | Item classification scheme (BT-158-1) not permitted in the CVD invoice | Error | XRechnung (CII), XRechnung (UBL) |
| BR-Z-01 | Not exactly one VAT breakdown for category Z | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-Z-02 | Seller VAT or tax registration identifier missing for invoice line with category Z | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-Z-03 | Seller VAT or tax registration identifier missing for document level allowance with category Z | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-Z-04 | Seller VAT or tax registration identifier missing for document level charge with category Z | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-Z-05 | VAT rate of invoice line with category Z is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-Z-06 | VAT rate of document level allowance with category Z is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-Z-07 | VAT rate of document level charge with category Z is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-Z-08 | Taxable amount of category Z (BT-116) does not match lines and allowances/charges | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-Z-09 | Tax amount of category Z (BT-117) is not 0 | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| BR-Z-10 | VAT exemption reason not allowed with category Z | Error | EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931 |
| PEPPOL-EN16931-R001 | Business process type (BT-23) is missing | Error | XRechnung (CII), XRechnung (UBL) |
| PEPPOL-EN16931-R005 | VAT accounting currency (BT-6) equals the invoice currency (BT-5) | Error | XRechnung (CII), XRechnung (UBL) |
| PEPPOL-EN16931-R008 | The invoice contains empty elements | Error | Factur-X / ZUGFeRD EN 16931, XRechnung (CII), XRechnung (UBL) |
| PEPPOL-EN16931-R010 | Buyer electronic address (BT-49) is missing | Error | XRechnung (CII), XRechnung (UBL) |
| PEPPOL-EN16931-R020 | Seller electronic address (BT-34) is missing | Error | XRechnung (CII), XRechnung (UBL) |
| PEPPOL-EN16931-R040 | Allowance or charge amount does not match base amount and percentage | Error | XRechnung (CII), XRechnung (UBL) |
| PEPPOL-EN16931-R041 | Base amount missing for allowance or charge with percentage | Error | XRechnung (CII), XRechnung (UBL) |
| PEPPOL-EN16931-R042 | Percentage missing for allowance or charge with base amount | Error | XRechnung (CII), XRechnung (UBL) |
| PEPPOL-EN16931-R043 | ChargeIndicator of an allowance or charge is not true or false (UBL) | Error | XRechnung (UBL) |
| PEPPOL-EN16931-R043-1 | ChargeIndicator of an allowance or charge is not true or false (CII) | Error | XRechnung (CII) |
| PEPPOL-EN16931-R043-2 | ChargeIndicator of the price discount is not true or false (CII) | Error | XRechnung (CII) |
| PEPPOL-EN16931-R044 | Charge on price level is not allowed | Error | XRechnung (CII), XRechnung (UBL) |
| PEPPOL-EN16931-R046 | Net price is not gross price minus price discount | Error | XRechnung (CII), XRechnung (UBL) |
| PEPPOL-EN16931-R053 | Invoice total VAT amount in invoice currency present more than once | Error | XRechnung (CII), XRechnung (UBL) |
| PEPPOL-EN16931-R054 | VAT amount in accounting currency (BT-111) missing or superfluous | Error | XRechnung (CII), XRechnung (UBL) |
| PEPPOL-EN16931-R055 | VAT amount in invoice and accounting currency with different signs | Error | XRechnung (CII), XRechnung (UBL) |
| PEPPOL-EN16931-R061 | Mandate reference (BT-89) missing for direct debit | Error | XRechnung (CII), XRechnung (UBL) |
| PEPPOL-EN16931-R101 | Document reference in the line only for the object identifier (type 130) | Error | XRechnung (CII), XRechnung (UBL) |