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E-invoice validation rules explained

What messages such as BR-DE-15, BR-CO-26 or PEPPOL-EN16931-R010 mean – and what the issuer needs to change.

Validators report errors in e-invoices with numbers such as BR-DE-15. Here you find, for every rule, what is wrong and what to change, plus the original rule text. Check your own invoice in your browser, free to try until 31 December 2026,, without uploading it – the tool shows every finding with this explanation.

• XRechnung (BR-DE) · 51 rules
• Consistency and totals (BR-CO) · 23 rules
• VAT by category (BR-S, BR-E, BR-AE …) · 98 rules
• Code lists (BR-CL) · 23 rules
• Peppol rules in XRechnung (PEPPOL-EN16931) · 23 rules
• Structure and data formats (UBL, CII) · 14 rules
• Core rules of EN 16931 (BR) · 58 rules

XRechnung (BR-DE)

• BR-DE-1Payment instructions are missing (BG-16): the invoice does not say how to pay
• BR-DE-2Missing: seller contact (BG-6)
• BR-DE-3Missing: seller city (BT-37)
• BR-DE-4Missing: seller post code (BT-38)
• BR-DE-5Missing: seller contact point (BT-41)
• BR-DE-6The contact telephone number (BT-42) is missing or empty
• BR-DE-7The contact email address (BT-43) is missing or empty
• BR-DE-8Missing: buyer city (BT-52)
• BR-DE-9Missing: buyer post code (BT-53)
• BR-DE-10Missing in the delivery address: deliver to city (BT-77)
• BR-DE-11Missing in the delivery address: deliver to post code (BT-78)
• BR-DE-14Missing in the VAT breakdown: VAT category rate (BT-119)
• BR-DE-15The buyer reference (BT-10) is missing
• BR-DE-16The seller's VAT identifier (BT-31) and tax number (BT-32) are both missing
• BR-DE-17The invoice type code (BT-3) is not intended for XRechnung
• BR-DE-18The early-payment discount in the payment terms (BT-20) is not in the required form
• BR-DE-19The IBAN given (BT-84) is not valid
• BR-DE-20The IBAN of the debited account (BT-91) is not valid
• BR-DE-21The specification identifier (BT-24) is not the XRechnung identifier
• BR-DE-22Two attachments have the same file name
• BR-DE-23-aCredit transfer is given as payment means, but without account details (BG-17)
• BR-DE-23-bWith credit transfer, card or direct debit details are also given
• BR-DE-24-aCard payment is given as payment means, but without card details (BG-18)
• BR-DE-24-bWith card payment, transfer or direct debit details are also given
• BR-DE-25-aDirect debit is given as payment means, but without direct debit details (BG-19)
• BR-DE-25-bWith direct debit, transfer or card details are also given
• BR-DE-26A corrected invoice (code 384) does not name the original invoice (BG-3)
• BR-DE-27The contact telephone number (BT-42) is missing or has fewer than three digits
• BR-DE-28The contact email address (BT-43) is missing or looks invalid
• BR-DE-30Missing for the direct debit: bank assigned creditor identifier (BT-90)
• BR-DE-31Missing for the direct debit: debited account identifier (BT-91)
• BR-DE-TMP-32The invoice gives no actual delivery date (BT-72) and no invoicing period (BG-14 or BG-26 per line)
• BR-DEX-02A line net amount (BT-131) does not equal the sum of its sub-lines
• BR-DEX-03A sub-line (BG-DEX-01) does not have exactly one VAT entry (BG-DEX-06)
• BR-DEX-04The scheme of an identifier is not on the permitted list (ISO 6523)
• BR-DEX-05The scheme of an identifier is not on the permitted list (ISO 6523)
• BR-DEX-06The scheme of an identifier is not on the permitted list (ISO 6523)
• BR-DEX-07The scheme of an electronic address is not on the permitted list (EAS)
• BR-DEX-08The scheme of an identifier is not on the permitted list (ISO 6523)
• BR-DEX-09The amount due (BT-115) is wrong: it must be the total with VAT (BT-112) minus the amount paid (BT-113) plus rounding …
• BR-DEX-10For a third-party payment, the payment type (BT-DEX-001) is missing
• BR-DEX-11For a third-party payment, the amount (BT-DEX-002) is missing
• BR-DEX-12For a third-party payment, the description (BT-DEX-003) is missing
• BR-DEX-14The currency of a third-party payment (BT-DEX-002) differs from the invoice currency (BT-5)
• BR-DEX-15The file appears to use sub-lines; XRechnung does not support them in the CII syntax
• BR-TMP-2The external document location (BT-124) is not a complete web address
• BR-TMP-3The price base quantity or unit differs between gross and net price (BT-149, BT-150)
• BR-TMP-4An attachment has more than one description (BT-123)
• BR-TMP-5One attachment entry contains several files (BT-125)
• BR-TMP-6A date is not in the YYYY-MM-DD format
• BR-TMP-7A date is not in the YYYYMMDD format with format code 102

Consistency and totals (BR-CO)

• BR-CO-03Both the VAT point date (BT-7) and the VAT point date code (BT-8) are given; only one is allowed
• BR-CO-04In at least one invoice line, this is missing: invoiced item VAT category code (BT-151)
• BR-CO-05The reason code and text of an allowance do not match (BT-97, BT-98)
• BR-CO-06The reason code and text of a charge do not match (BT-104, BT-105)
• BR-CO-07The reason code and text of a line allowance do not match (BT-139, BT-140)
• BR-CO-08The reason code and text of a line charge do not match (BT-144, BT-145)
• BR-CO-09A VAT identifier does not start with the country prefix (BT-31, BT-48 or BT-63)
• BR-CO-10The sum of line net amounts (BT-106) does not equal the total of the individual lines (BT-131)
• BR-CO-11The sum of allowances (BT-107) does not equal the individual allowances (BT-92)
• BR-CO-12The sum of charges (BT-108) does not equal the individual charges (BT-99)
• BR-CO-13The total without VAT (BT-109) does not follow from lines, allowances and charges
• BR-CO-14The VAT total (BT-110) does not equal the sum of the VAT amounts per rate (BT-117)
• BR-CO-15The total with VAT (BT-112) is not the net total (BT-109) plus VAT (BT-110)
• BR-CO-16The amount due (BT-115) is not the total with VAT (BT-112) minus paid amount (BT-113) plus rounding (BT-114)
• BR-CO-17A VAT amount (BT-117) does not match the taxable amount (BT-116) and rate (BT-119)
• BR-CO-18The invoice has no VAT breakdown (BG-23)
• BR-CO-19An invoicing period (BG-14) is present but has no date
• BR-CO-20An invoice line period (BG-26) is present but has no date
• BR-CO-21An allowance has no reason (BT-97 or BT-98)
• BR-CO-22A charge has no reason (BT-104 or BT-105)
• BR-CO-23A line allowance has no reason (BT-139 or BT-140)
• BR-CO-24A line charge has no reason (BT-144 or BT-145)
• BR-CO-26The invoice gives no identifier for the seller: no VAT identifier (BT-31), no commercial register number (BT-30) and no …

VAT by category (BR-S, BR-E, BR-AE …)

• BR-AE-01Lines, allowances or charges use the VAT category "reverse charge" (AE), but the VAT breakdown (BG-23) does not list it …
• BR-AE-02For lines with "reverse charge" (AE), the seller's VAT number or tax number (BT-31, BT-32) and the buyer's VAT number …
• BR-AE-03For an allowance with "reverse charge" (AE), the seller's VAT number or tax number (BT-31, BT-32) and the buyer's VAT …
• BR-AE-04For a charge with "reverse charge" (AE), the seller's VAT number or tax number (BT-31, BT-32) and the buyer's VAT …
• BR-AE-05For a line with "reverse charge" (AE) the VAT rate is wrong: it must be 0
• BR-AE-06For an allowance with "reverse charge" (AE) the VAT rate is wrong: it must be 0
• BR-AE-07For a charge with "reverse charge" (AE) the VAT rate is wrong: it must be 0
• BR-AE-08The taxable amount for "reverse charge" (AE) in the VAT breakdown (BT-116) does not match the lines, allowances and …
• BR-AE-09With "reverse charge" (AE) the VAT amount in the breakdown (BT-117) must be 0
• BR-AE-10The invoice shows no VAT – category "reverse charge" (AE) – but gives no reason (BT-120 or BT-121)
• BR-AF-01Lines, allowances or charges use the VAT category "IGIC (Canary Islands)" (L), but the VAT breakdown (BG-23) does not …
• BR-AF-02For lines with "IGIC (Canary Islands)" (L), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-AF-03For an allowance with "IGIC (Canary Islands)" (L), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-AF-04For a charge with "IGIC (Canary Islands)" (L), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-AF-05For a line with "IGIC (Canary Islands)" (L) the VAT rate is wrong: it must be zero or more
• BR-AF-06For an allowance with "IGIC (Canary Islands)" (L) the VAT rate is wrong: it must be zero or more
• BR-AF-07For a charge with "IGIC (Canary Islands)" (L) the VAT rate is wrong: it must be zero or more
• BR-AF-08The taxable amount for "IGIC (Canary Islands)" (L) in the VAT breakdown (BT-116) does not match the lines, allowances …
• BR-AF-09The VAT amount for "IGIC (Canary Islands)" (L) (BT-117) is not taxable amount times rate
• BR-AF-10With "IGIC (Canary Islands)" (L) no exemption reason may be given (BT-120, BT-121)
• BR-AG-01Lines, allowances or charges use the VAT category "IPSI (Ceuta and Melilla)" (M), but the VAT breakdown (BG-23) does …
• BR-AG-02For lines with "IPSI (Ceuta and Melilla)" (M), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-AG-03For an allowance with "IPSI (Ceuta and Melilla)" (M), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-AG-04For a charge with "IPSI (Ceuta and Melilla)" (M), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-AG-05For a line with "IPSI (Ceuta and Melilla)" (M) the VAT rate is wrong: it must be zero or more
• BR-AG-06For an allowance with "IPSI (Ceuta and Melilla)" (M) the VAT rate is wrong: it must be zero or more
• BR-AG-07For a charge with "IPSI (Ceuta and Melilla)" (M) the VAT rate is wrong: it must be zero or more
• BR-AG-08The taxable amount for "IPSI (Ceuta and Melilla)" (M) in the VAT breakdown (BT-116) does not match the lines, …
• BR-AG-09The VAT amount for "IPSI (Ceuta and Melilla)" (M) (BT-117) is not taxable amount times rate
• BR-AG-10With "IPSI (Ceuta and Melilla)" (M) no exemption reason may be given (BT-120, BT-121)
• BR-B-01Lines, allowances or charges use the VAT category "split payment (Italy)" (B), but the VAT breakdown (BG-23) does not …
• BR-B-02For lines with "split payment (Italy)" (B), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-E-01Lines, allowances or charges use the VAT category "exempt from VAT" (E), but the VAT breakdown (BG-23) does not list it …
• BR-E-02For lines with "exempt from VAT" (E), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-E-03For an allowance with "exempt from VAT" (E), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-E-04For a charge with "exempt from VAT" (E), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-E-05For a line with "exempt from VAT" (E) the VAT rate is wrong: it must be 0
• BR-E-06For an allowance with "exempt from VAT" (E) the VAT rate is wrong: it must be 0
• BR-E-07For a charge with "exempt from VAT" (E) the VAT rate is wrong: it must be 0
• BR-E-08The taxable amount for "exempt from VAT" (E) in the VAT breakdown (BT-116) does not match the lines, allowances and …
• BR-E-09With "exempt from VAT" (E) the VAT amount in the breakdown (BT-117) must be 0
• BR-E-10The invoice shows no VAT – category "exempt from VAT" (E) – but gives no reason (BT-120 or BT-121)
• BR-G-01Lines, allowances or charges use the VAT category "export outside the EU" (G), but the VAT breakdown (BG-23) does not …
• BR-G-02For lines with "export outside the EU" (G), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-G-03For an allowance with "export outside the EU" (G), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-G-04For a charge with "export outside the EU" (G), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-G-05For a line with "export outside the EU" (G) the VAT rate is wrong: it must be 0
• BR-G-06For an allowance with "export outside the EU" (G) the VAT rate is wrong: it must be 0
• BR-G-07For a charge with "export outside the EU" (G) the VAT rate is wrong: it must be 0
• BR-G-08The taxable amount for "export outside the EU" (G) in the VAT breakdown (BT-116) does not match the lines, allowances …
• BR-G-09With "export outside the EU" (G) the VAT amount in the breakdown (BT-117) must be 0
• BR-G-10The invoice shows no VAT – category "export outside the EU" (G) – but gives no reason (BT-120 or BT-121)
• BR-IC-01Lines, allowances or charges use the VAT category "intra-community supply" (K), but the VAT breakdown (BG-23) does not …
• BR-IC-02For lines with "intra-community supply" (K), the seller's VAT number or tax number (BT-31, BT-32) and the buyer's VAT …
• BR-IC-03For an allowance with "intra-community supply" (K), the seller's VAT number or tax number (BT-31, BT-32) and the …
• BR-IC-04For a charge with "intra-community supply" (K), the seller's VAT number or tax number (BT-31, BT-32) and the buyer's …
• BR-IC-05For a line with "intra-community supply" (K) the VAT rate is wrong: it must be 0
• BR-IC-06For an allowance with "intra-community supply" (K) the VAT rate is wrong: it must be 0
• BR-IC-07For a charge with "intra-community supply" (K) the VAT rate is wrong: it must be 0
• BR-IC-08The taxable amount for "intra-community supply" (K) in the VAT breakdown (BT-116) does not match the lines, allowances …
• BR-IC-09With "intra-community supply" (K) the VAT amount in the breakdown (BT-117) must be 0
• BR-IC-10The invoice shows no VAT – category "intra-community supply" (K) – but gives no reason (BT-120 or BT-121)
• BR-IC-11For an intra-community supply, the delivery date (BT-72) and invoicing period (BG-14) are missing
• BR-IC-12For an intra-community supply, the deliver-to country (BT-80) is missing
• BR-O-01Lines, allowances or charges use the VAT category "not subject to VAT" (O), but the VAT breakdown (BG-23) does not list …
• BR-O-02Lines with "not subject to VAT" (O): the invoice must then not contain VAT numbers (BT-31, BT-48, BT-63)
• BR-O-03An allowance with "not subject to VAT" (O): the invoice must then not contain VAT numbers (BT-31, BT-48, BT-63)
• BR-O-04A charge with "not subject to VAT" (O): the invoice must then not contain VAT numbers (BT-31, BT-48, BT-63)
• BR-O-05For a line with "not subject to VAT" (O) the VAT rate is wrong: it must not be given
• BR-O-06For an allowance with "not subject to VAT" (O) the VAT rate is wrong: it must not be given
• BR-O-07For a charge with "not subject to VAT" (O) the VAT rate is wrong: it must not be given
• BR-O-08The taxable amount for "not subject to VAT" (O) in the VAT breakdown (BT-116) does not match the lines, allowances and …
• BR-O-09With "not subject to VAT" (O) the VAT amount in the breakdown (BT-117) must be 0
• BR-O-10The invoice shows no VAT – category "not subject to VAT" (O) – but gives no reason (BT-120 or BT-121)
• BR-O-11Other VAT categories appear next to "not subject to VAT"
• BR-O-12Lines, allowances or charges with other VAT categories appear next to "not subject to VAT"
• BR-O-13Lines, allowances or charges with other VAT categories appear next to "not subject to VAT"
• BR-O-14Lines, allowances or charges with other VAT categories appear next to "not subject to VAT"
• BR-S-01Lines, allowances or charges use the VAT category "standard rated" (S), but the VAT breakdown (BG-23) does not list it …
• BR-S-02For lines with "standard rated" (S), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-S-03For an allowance with "standard rated" (S), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-S-04For a charge with "standard rated" (S), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-S-05For a line with "standard rated" (S) the VAT rate is wrong: it must be above zero
• BR-S-06For an allowance with "standard rated" (S) the VAT rate is wrong: it must be above zero
• BR-S-07For a charge with "standard rated" (S) the VAT rate is wrong: it must be above zero
• BR-S-08The taxable amount for "standard rated" (S) in the VAT breakdown (BT-116) does not match the lines, allowances and …
• BR-S-09The VAT amount for "standard rated" (S) (BT-117) is not taxable amount times rate
• BR-S-10With "standard rated" (S) no exemption reason may be given (BT-120, BT-121)
• BR-Z-01Lines, allowances or charges use the VAT category "zero rated" (Z), but the VAT breakdown (BG-23) does not list it …
• BR-Z-02For lines with "zero rated" (Z), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-Z-03For an allowance with "zero rated" (Z), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-Z-04For a charge with "zero rated" (Z), the seller's VAT number or tax number (BT-31, BT-32) is missing
• BR-Z-05For a line with "zero rated" (Z) the VAT rate is wrong: it must be 0
• BR-Z-06For an allowance with "zero rated" (Z) the VAT rate is wrong: it must be 0
• BR-Z-07For a charge with "zero rated" (Z) the VAT rate is wrong: it must be 0
• BR-Z-08The taxable amount for "zero rated" (Z) in the VAT breakdown (BT-116) does not match the lines, allowances and charges …
• BR-Z-09With "zero rated" (Z) the VAT amount in the breakdown (BT-117) must be 0
• BR-Z-10With "zero rated" (Z) no exemption reason may be given (BT-120, BT-121)

Code lists (BR-CL)

• BR-CL-01The invoice type code (BT-3) is not allowed
• BR-CL-03A currency code on an amount is not a valid ISO 4217 code
• BR-CL-04The invoice currency (BT-5) is not a valid ISO 4217 code
• BR-CL-05The VAT accounting currency (BT-6) is not a valid ISO 4217 code
• BR-CL-06The VAT point date code (BT-8) is not allowed
• BR-CL-07The scheme of the object identifier (BT-18) is not allowed
• BR-CL-08The subject code of a note (BT-21) is not allowed
• BR-CL-10The scheme of an identifier (for example BT-29 or BT-46) is not a valid ISO 6523 code
• BR-CL-11The scheme of a registration number (BT-30 or BT-47) is not a valid ISO 6523 code
• BR-CL-13The scheme of an item classification (BT-158) is not allowed
• BR-CL-14A country code is not a valid ISO 3166-1 code
• BR-CL-15A country code is not a valid ISO 3166-1 code
• BR-CL-16The payment means code (BT-81) is not allowed
• BR-CL-17A VAT category is not a valid code
• BR-CL-18A VAT category is not a valid code
• BR-CL-19An allowance reason code is not allowed
• BR-CL-20A charge reason code is not allowed
• BR-CL-21The scheme of an item standard identifier (BT-157) is not allowed
• BR-CL-22The VAT exemption reason code (BT-121) is not allowed
• BR-CL-23A unit of measure is not a valid code
• BR-CL-24The file type of an attachment (BT-125) is not allowed
• BR-CL-25The scheme of an electronic address (BT-34 or BT-49) is not a valid code
• BR-CL-26The scheme of the delivery location identifier (BT-71) is not allowed

Peppol rules in XRechnung (PEPPOL-EN16931)

• PEPPOL-EN16931-R001The business process (BT-23) is missing: a technical identifier of the process the invoice belongs to
• PEPPOL-EN16931-R005The VAT accounting currency (BT-6) equals the invoice currency (BT-5)
• PEPPOL-EN16931-R008The file contains empty elements
• PEPPOL-EN16931-R010The buyer's electronic address (BT-49) is missing: the address e-invoices are sent to, such as an email address or the …
• PEPPOL-EN16931-R020The seller's electronic address (BT-34) is missing: the address where the seller receives e-invoices, such as an email …
• PEPPOL-EN16931-R040An allowance or charge is not base amount times percentage
• PEPPOL-EN16931-R041An allowance or charge has a percentage but no base amount
• PEPPOL-EN16931-R042An allowance or charge has a base amount but no percentage
• PEPPOL-EN16931-R043It is unclear whether an entry is an allowance or a charge
• PEPPOL-EN16931-R043-1It is unclear whether an entry is an allowance or a charge
• PEPPOL-EN16931-R043-2It is unclear whether an entry is an allowance or a charge
• PEPPOL-EN16931-R044A charge on the item price is not allowed
• PEPPOL-EN16931-R046The net price (BT-146) is not the gross price (BT-148) minus discount (BT-147)
• PEPPOL-EN16931-R053The file contains more than one tax total with breakdown
• PEPPOL-EN16931-R054With a separate VAT currency, the second tax total is missing or duplicated
• PEPPOL-EN16931-R055The VAT totals in invoice and VAT currency have different signs
• PEPPOL-EN16931-R061Missing for the direct debit: mandate reference identifier (BT-89)
• PEPPOL-EN16931-R101A document reference in a line is allowed only as an object identifier (BT-128)
• PEPPOL-EN16931-R110A line period starts before the invoicing period
• PEPPOL-EN16931-R111A line period ends after the invoicing period
• PEPPOL-EN16931-R120A line net amount (BT-131) is not quantity times price plus charges minus allowances
• PEPPOL-EN16931-R121The price base quantity (BT-149) is not above zero
• PEPPOL-EN16931-R130The price base quantity unit (BT-150) differs from the invoiced quantity unit (BT-130)

Structure and data formats (UBL, CII)

• CII-DT-037The tax type is not "VAT"
• CII-DT-097A date is not in the format YYYYMMDD (format code 102)
• UBL-DT-01An amount has more than two decimals
• UBL-DT-06An attachment has no file type (MIME code)
• UBL-DT-07An attachment has no file name
• UBL-SR-07Missing in the preceding invoice reference: preceding invoice reference (BT-25)
• UBL-SR-42The seller has more than two tax entries (PartyTaxScheme)
• UBL-SR-43A document reference has an identifier scheme although it is not an invoiced object (document type 130 or 50)
• UBL-SR-44Different remittance information values (BT-83) are given
• UBL-SR-47The payment instructions give different payment means (BT-81)
• UBL-SR-48A line has no VAT category or more than one
• UBL-SR-51An address has more than one third address line
• UBL-SR-53A tax scheme (PartyTaxScheme) is given without the VAT identifier
• UBL-SR-55More than one direct debit mandate (BG-19) is given

Core rules of EN 16931 (BR)

• BR-01Missing: specification identifier (BT-24)
• BR-02Missing: invoice number (BT-1)
• BR-03Missing: invoice date (BT-2)
• BR-04Missing: invoice type code (BT-3)
• BR-05Missing: invoice currency (BT-5)
• BR-06Missing: seller name (BT-27)
• BR-07Missing: buyer name (BT-44)
• BR-08Missing: seller postal address (BG-5)
• BR-09Missing: seller country code (BT-40)
• BR-10Missing: buyer postal address (BG-8)
• BR-11Missing: buyer country code (BT-55)
• BR-12Missing: sum of invoice line net amounts (BT-106)
• BR-13Missing: invoice total amount without VAT (BT-109)
• BR-14Missing: invoice total amount with VAT (BT-112)
• BR-15Missing: amount due for payment (BT-115)
• BR-16The invoice has no invoice line at all (BG-25)
• BR-17A different payee is given (BG-10) but without a name (BT-59)
• BR-18Missing: seller tax representative name (BT-62)
• BR-19Missing: seller tax representative postal address (BG-12)
• BR-20Missing: tax representative country code (BT-69)
• BR-21In at least one invoice line, this is missing: invoice line identifier (BT-126)
• BR-22In at least one invoice line, this is missing: invoiced quantity (BT-129)
• BR-23In at least one invoice line, this is missing: unit of measure (BT-130)
• BR-24In at least one invoice line, this is missing: invoice line net amount (BT-131)
• BR-25In at least one invoice line, this is missing: item name (BT-153)
• BR-26In at least one invoice line, this is missing: item net price (BT-146)
• BR-27An item net price (BT-146) is negative
• BR-28An item gross price (BT-148) is negative
• BR-29The invoicing period ends before it starts (BT-73, BT-74)
• BR-30An invoice line period ends before it starts (BT-134, BT-135)
• BR-31Missing in an allowance: document level allowance amount (BT-92)
• BR-32Missing in an allowance: document level allowance VAT category code (BT-95)
• BR-33An allowance has no reason (BT-97 or BT-98)
• BR-36Missing in a charge: document level charge amount (BT-99)
• BR-37Missing in a charge: document level charge VAT category code (BT-102)
• BR-38A charge has no reason (BT-104 or BT-105)
• BR-41Missing in a line allowance: invoice line allowance amount (BT-136)
• BR-42An invoice line allowance has no reason (BT-139 or BT-140)
• BR-43Missing in a line charge: invoice line charge amount (BT-141)
• BR-44An invoice line charge has no reason (BT-144 or BT-145)
• BR-45Missing in the VAT breakdown: VAT category taxable amount (BT-116)
• BR-46Missing in the VAT breakdown: VAT category tax amount (BT-117)
• BR-47Missing in the VAT breakdown: VAT category code (BT-118)
• BR-48Missing in the VAT breakdown: VAT category rate (BT-119)
• BR-49Missing in the payment instructions: payment means type code (BT-81)
• BR-50A credit transfer is given but without an IBAN or account number (BT-84)
• BR-51The invoice contains a full card number (BT-87)
• BR-52Missing in an attachment: supporting document reference (BT-122)
• BR-53A separate VAT accounting currency (BT-6) is given, but not the VAT total in that currency (BT-111)
• BR-54An item attribute lacks its name or value (BT-160, BT-161)
• BR-55Missing in the preceding invoice reference: preceding invoice reference (BT-25)
• BR-56Missing for the tax representative: seller tax representative VAT identifier (BT-63)
• BR-57Missing in the delivery address: deliver to country code (BT-80)
• BR-61The IBAN or account number for the credit transfer is missing (BT-84)
• BR-62The seller's electronic address (BT-34) lacks the scheme identifier
• BR-63The buyer's electronic address (BT-49) lacks the scheme identifier
• BR-64An item standard identifier (BT-157) lacks its scheme
• BR-65An item classification (BT-158) lacks its scheme

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).