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VATEX exemption reason
Review vs download
Public test invoice fixture library
Valid XRechnung UBL basic invoice
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Factur-X/ZUGFeRD EN 16931 CII XML
XRechnung rounding and IBAN edge case
KoSIT Validator Errors
ERROR
BR-DE-1
BR-DE-2
BR-DE-3
BR-DE-4
BR-DE-5
BR-DE-6
BR-DE-7
BR-DE-8
BR-DE-9
BR-DE-10
BR-DE-11
BR-DE-14
BR-DE-15
BR-DE-16
BR-CO-3
BR-CO-4
BR-CO-9
BR-CO-10
BR-CO-11
BR-CO-13
BR-CO-14
BR-CO-15
BR-CO-16
BR-CO-17
BR-CO-25
BR-CO-26
BR-S-1
BR-S-5
BR-S-8
BR-61
BR-AE-02
BR-AE-10
BR-E-01
BR-E-05
BR-DE-19
BR-05
BR-22
BR-23
BR-24
BR-25
BR-26
BR-47
BR-57
BR-DE-22
BR-DE-30
BR-DE-31
PEPPOL-EN16931-R001
PEPPOL-EN16931-R010
PEPPOL-EN16931-R020
PEPPOL-EN16931-R046
PEPPOL-EN16931-R120
PEPPOL-EN16931-R130
WARNING
BR-DE-17
BR-DE-18
BR-DE-20
BR-DE-21
BR-DE-26
BR-DE-27
BR-DE-28
Look up reference data
Glossary
E
EN 16931
E-reporting
e-Factura RO
EAS (Electronic Address Scheme)
ebInterface
C
CIUS
CII
Code list
Credit note
Contract reference
Chorus Pro
Codice Destinatario
X
XRechnung
XML Schema (XSD)
XML
Z
ZUGFeRD
F
Factur-X
Finvoice
U
UBL
Unit code
P
PEPPOL
PEPPOL BIS
Participant ID
PDF/A-3
Payment means
Purchase order (PO)
PDP (Plateforme de Dématérialisation Partenaire)
A
Access Point
Allowance / charge
S
SMP
SML
Schematron
SDI (Sistema di Interscambio)
Svefaktura
L
Leitweg-ID
K
KoSIT
KSeF
KvK number
V
Validation
VAT ID
ViDA
VeriFactu
ViDA Pillar 1: Digital Reporting Requirements
ViDA Pillar 2: Single VAT Registration
ViDA Pillar 3: Platform Economy
B
Business Term (BT)
Business Group (BG)
BIC
R
Reverse charge
Real-time reporting
Real-time invoice reporting (RTIR)
T
Tax category
TicketBAI
I
IBAN
Invoice type code
Invoice line item
ISO 6523
D
Document reference
D-U-N-S Number
Digipoort
Q
QR code payment
G
GLN (Global Location Number)
O
OVT-tunnus
OIOUBL
N
NemHandel
Code Lists
Currency codes (common)
Country codes (common)
VAT category codes
Payment means type codes
Unit of measure codes (common)
Invoice type codes (common in XRechnung)
XRechnung Fields
Invoice basics
BT-1
BT-2
BT-3
BT-5
BT-6
BT-7
BT-8
BT-10
BT-11
BT-12
BT-14
BT-15
BT-16
BT-17
BT-18
BT-19
BT-21
BT-22
BT-23
BT-24
BT-25
BT-26
Delivery and payment
BT-9
BT-13
BT-20
BT-59
BT-60
BT-61
BT-70
BT-71
BT-72
BT-73
BT-74
BT-75
BT-76
BT-77
BT-78
BT-79
BT-80
BT-81
BT-82
BT-83
BT-84
BT-85
BT-86
BT-87
BT-88
BT-89
BT-90
BT-91
Seller details
BT-27
BT-28
BT-29
BT-30
BT-31
BT-32
BT-33
BT-34
BT-35
BT-36
BT-37
BT-38
BT-39
BT-40
BT-41
BT-42
BT-43
BT-62
BT-63
BT-64
BT-65
BT-66
BT-67
BT-68
BT-69
Buyer details
BT-44
BT-45
BT-46
BT-47
BT-48
BT-49
BT-50
BT-51
BT-52
BT-53
BT-54
BT-55
BT-56
BT-57
BT-58
Discounts and charges
BT-92
BT-93
BT-94
BT-95
BT-96
BT-97
BT-98
BT-99
BT-100
BT-101
BT-102
BT-103
BT-104
BT-105
Taxes and totals
BT-106
BT-107
BT-108
BT-109
BT-110
BT-111
BT-112
BT-113
BT-114
BT-115
BT-116
BT-117
BT-118
BT-119
BT-120
BT-121
BT-122
BT-123
BT-124
BT-125
Line items
BT-126
BT-127
BT-128
BT-129
BT-130
BT-131
BT-132
BT-133
BT-134
BT-135
BT-136
BT-137
BT-138
BT-139
BT-140
BT-141
BT-142
BT-143
BT-144
BT-145
BT-146
BT-147
BT-148
BT-149
BT-150
BT-151
BT-152
BT-153
BT-154
BT-155
BT-156
BT-157
BT-158
BT-159
BT-160
BT-161
BT-162
BT-163
ZUGFeRD Profiles
MINIMUM
BASIC WL
BASIC
EN 16931
EXTENDED
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  1. E-Invoicing Resources
  2. KoSIT Validator Errors

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KoSIT BR-DE Validation Errors

Complete reference for German XRechnung business rules and validation errors.

KoSIT BR-DE Validation ErrorsHow to use the catalogCoverage and lookup behaviorRule-family coverage matrixWhen to start with validator errorsBR-DE validation errors listRecommended triage orderValidate Your XRechnungUseful next steps

How to use the catalog#

Start from the exact rule ID in a KoSIT, Peppol, or preflight report, then move to the affected BT/BG field and retry validation after the correction.

Search the exact rule ID

Use codes such as BR-CO-10, BR-CO-03, BR-DE-15, or PEPPOL-EN16931-R120.

Fix the affected BT/BG field

Each article names the field family and gives valid and invalid examples.

Retry with the validator

Use the XRechnung validator for XML and the converter review step for generated artifacts.

Coverage and lookup behavior#

The catalog now covers the high-frequency rule families surfaced by the validator and backend preflight, while exact lookup also normalizes common padded and unpadded rule forms.

Exact rule lookup
BR-CO and BR-S codes resolve whether KoSIT emits padded IDs such as BR-CO-03 / BR-S-08 or older unpadded variants such as BR-CO-3 / BR-S-8.
Source of truth
Rule IDs are aligned to the pinned KoSIT/XRechnung/Peppol rulepacks and backend preflight rule IDs in this repository.

Rule-family coverage matrix#

Rule familyAuthored entriesPractical coverage
BR-DE25German XRechnung rules, including contact, attachment, corrected-invoice, and direct-debit findings.
BR9Base EN 16931 mandatory fields observed in backend preflight and pinned validator reports.
BR-CO12Core calculation and co-occurrence rules, including padded lookup for BR-CO-03 style output.
BR-S3Standard-rate VAT rules with padded lookup for BR-S-08 style output.
PEPPOL-EN169316High-signal Peppol routing and line-price formula rules observed in XRechnung and Peppol bundles.

When to start with validator errors#

Start here after you already generated XML and the validator is blocking submission. Fix the structural blocker first, then move on to lower-severity follow-up findings and data-cleanup issues.

BR-DE validation errors list#

BR-DE-1 Payment instructions must be provided
ERROR

XRechnung Rule - BG-16 Payment instructions

BR-DE-2 Seller contact must be provided
ERROR

XRechnung Rule - BG-6 Seller contact

BR-DE-3 Seller city must be provided
ERROR

XRechnung Rule - BT-37 Seller city

BR-DE-4 Seller post code must be provided
ERROR

XRechnung Rule - BT-38 Seller post code

BR-DE-5 Seller contact point must be provided
ERROR

XRechnung Rule - BT-41 Seller contact point

BR-DE-6 Seller contact telephone must be provided
ERROR

XRechnung Rule - BT-42 Seller contact telephone number

BR-DE-7 Seller contact email must be provided
ERROR

XRechnung Rule - BT-43 Seller contact email address

BR-DE-8 Buyer city must be provided
ERROR

XRechnung Rule - BT-52 Buyer city

BR-DE-9 Buyer post code must be provided
ERROR

XRechnung Rule - BT-53 Buyer post code

BR-DE-10 Deliver-to city must be provided when a delivery address is used
ERROR

XRechnung Rule - BT-77 Deliver to city

BR-DE-11 Deliver-to post code must be provided when a delivery address is used
ERROR

XRechnung Rule - BT-78 Deliver to post code

BR-DE-14 VAT category rate must be provided
ERROR

XRechnung Rule - BT-119 VAT category rate

BR-DE-15 Buyer reference must be provided
ERROR

XRechnung Rule - BT-10 Buyer reference

BR-DE-16 Seller tax identifier must be provided for taxable VAT categories
ERROR

XRechnung Rule - BT-31 Seller VAT identifier, BT-32 Seller tax registration identifier

BR-DE-17 Invoice type code should use the XRechnung supported code set
WARNING

XRechnung Rule - BT-3 Invoice type code

BR-DE-18 Cash discount payment terms should use the XRechnung syntax
WARNING

XRechnung Rule - BT-20 Payment terms

BR-DE-20 SEPA direct debit account must be a valid IBAN
WARNING

XRechnung Rule - BT-91 Debited account identifier

BR-DE-21 Specification identifier should match the XRechnung syntax
WARNING

XRechnung Rule - BT-24 Specification identifier

BR-CO-3 Value added tax point date and date code are mutually exclusive
ERROR

Co-occurrence - BT-7 Value added tax point date, BT-8 Value added tax point date code

BR-CO-4 Each invoice line must have a VAT category code
ERROR

Co-occurrence - BT-151 Invoiced item VAT category code

BR-CO-9 VAT identifiers must carry an ISO 3166-1 alpha-2 country prefix
ERROR

Co-occurrence - BT-31 Seller VAT identifier, BT-48 Buyer VAT identifier, BT-63 Seller tax representative VAT identifier

BR-CO-10 Sum of invoice line net amount must equal the total of all line nets
ERROR

Co-occurrence - BT-106 Sum of invoice line net amount, BT-131 Invoice line net amount

BR-CO-11 Sum of document-level allowances must equal the total of all allowance amounts
ERROR

Co-occurrence - BT-107 Sum of allowances on document level, BT-92 Document level allowance amount

BR-CO-13 Invoice total without VAT must equal line total minus allowances plus charges
ERROR

Co-occurrence - BT-109 Invoice total amount without VAT, BT-106 Sum of invoice line net amount, BT-107 Sum of allowances on document level

BR-CO-14 Invoice total VAT amount must equal the sum of VAT category tax amounts
ERROR

Co-occurrence - BT-110 Invoice total VAT amount, BT-117 VAT category tax amount

BR-CO-15 Invoice total with VAT must equal total without VAT plus total VAT
ERROR

Co-occurrence - BT-112 Invoice total amount with VAT, BT-109 Invoice total amount without VAT, BT-110 Invoice total VAT amount

BR-CO-16 Amount due for payment must equal total with VAT minus paid plus rounding
ERROR

Co-occurrence - BT-115 Amount due for payment, BT-112 Invoice total amount with VAT, BT-113 Paid amount

BR-CO-17 VAT category tax amount must equal taxable amount times rate divided by 100
ERROR

Co-occurrence - BT-117 VAT category tax amount, BT-116 VAT category taxable amount, BT-119 VAT category rate

BR-CO-25 Positive amount due requires payment due date or payment terms
ERROR

Co-occurrence - BT-115 Amount due for payment, BT-9 Payment due date, BT-20 Payment terms

BR-CO-26 Seller must be identifiable by an identifier, legal registration ID, or VAT ID
ERROR

Co-occurrence - BT-29 Seller identifier, BT-30 Seller legal registration identifier, BT-31 Seller VAT identifier

BR-S-1 Standard-rated lines require a matching VAT breakdown row
ERROR

Business Rule - BT-118 VAT category code, BT-151 Invoiced item VAT category code, BT-95 Document level allowance VAT category code

BR-S-5 Standard-rated VAT breakdown rate must be greater than zero
ERROR

Business Rule - BT-118 VAT category code, BT-119 VAT category rate

BR-S-8 Standard-rated taxable amount must equal line nets plus charges minus allowances at the same rate
ERROR

Business Rule - BT-116 VAT category taxable amount, BT-119 VAT category rate, BT-131 Invoice line net amount

BR-61 Credit transfer account identifier is required
ERROR

Business Rule - BT-81 Payment means type code, BT-84 Payment account identifier

BR-AE-02 Reverse charge requires seller VAT identifier
ERROR

Business Rule - BT-31 Seller VAT identifier, BT-151 Invoice line VAT category code

BR-AE-10 Reverse charge VAT breakdown needs exemption reason
ERROR

Business Rule - BT-120 VAT exemption reason text, BT-121 VAT exemption reason code

BR-E-01 Exempt VAT lines require an exempt VAT breakdown
ERROR

Business Rule - BT-151 Invoice line VAT category code, BG-23 VAT breakdown

BR-E-05 Exempt VAT rate must be zero
ERROR

Business Rule - BT-152 Invoice line VAT rate, BT-119 VAT category rate

BR-DE-19 SEPA payment account should contain a valid IBAN
ERROR

Business Rule - BT-81 Payment means type code, BT-84 Payment account identifier

BR-05 Invoice currency code must be present
ERROR

EN16931 Required Field - BT-5 Invoice currency code

BR-22 Each invoice line must have an invoiced quantity
ERROR

EN16931 Required Field - BT-129 Invoiced quantity

BR-23 Each invoice line quantity must have a unit code
ERROR

EN16931 Required Field - BT-130 Invoiced quantity unit of measure code

BR-24 Each invoice line must have a line net amount
ERROR

EN16931 Required Field - BT-131 Invoice line net amount

BR-25 Each invoice line must contain the item name
ERROR

EN16931 Required Field - BT-153 Item name

BR-26 Each invoice line must contain the item net price
ERROR

EN16931 Required Field - BT-146 Item net price

BR-47 Each VAT breakdown must have a VAT category code
ERROR

EN16931 Required Field - BT-118 VAT category code

BR-57 Delivery address must include a country code
ERROR

EN16931 Required Field - BT-80 Deliver to country code

BR-DE-22 Embedded attachment filenames must be unique
ERROR

XRechnung Rule - BG-24 Additional supporting documents, EmbeddedDocumentBinaryObject filename

BR-DE-26 Corrected invoices should reference the preceding invoice
WARNING

XRechnung Rule - BT-3 Invoice type code, BG-3 Preceding invoice reference

BR-DE-27 Seller phone should contain at least three digits
WARNING

XRechnung Rule - BT-42 Seller contact telephone number

BR-DE-28 Seller email should be shaped like an email address
WARNING

XRechnung Rule - BT-43 Seller contact email address

BR-DE-30 Direct debit requires the creditor identifier
ERROR

XRechnung Rule - BG-19 Direct debit, BT-90 Bank assigned creditor identifier

BR-DE-31 Direct debit requires the debited account identifier
ERROR

XRechnung Rule - BG-19 Direct debit, BT-91 Debited account identifier

PEPPOL-EN16931-R001 Business process must be provided
ERROR

Peppol Rule - BT-23 Business process type, ProfileID

PEPPOL-EN16931-R010 Buyer electronic address must be provided
ERROR

Peppol Rule - BT-49 Buyer electronic address

PEPPOL-EN16931-R020 Seller electronic address must be provided
ERROR

Peppol Rule - BT-34 Seller electronic address

PEPPOL-EN16931-R046 Item net price must equal gross price minus allowance
ERROR

Peppol Rule - BT-146 Item net price, Item gross price, Price allowance amount

PEPPOL-EN16931-R120 Invoice line net amount must match the Peppol formula
ERROR

Peppol Rule - BT-129 Quantity, BT-146 Unit net price, BT-131 Line net amount

PEPPOL-EN16931-R130 Price base unit code must match invoiced quantity unit
ERROR

Peppol Rule - BT-130 Quantity unit code, BT-149 Item price base quantity

Recommended triage order#

KoSIT BR-DE Validation Errors

Complete reference for BR-DE validation errors in German XRechnung, with business rules, fixes, and implementation guidance for EN 16931 compliance.

XRechnung Field Guide

Complete reference for XRechnung fields, business terms, and requirements

Code Lists

Common code lists for e-invoices: VAT categories, payment means, units, and more

Validate Your XRechnung#

Use our KoSIT validator to check your invoices for compliance.

Validator →

Useful next steps#

These jumps help teams move from a failing report to a corrected invoice workflow faster.

XRechnung Field Guide
UNCL 5305
Validator →
XRechnung rounding and IBAN edge caseBR-DE-1
On this page
KoSIT BR-DE Validation ErrorsHow to use the catalogCoverage and lookup behaviorRule-family coverage matrixWhen to start with validator errorsBR-DE validation errors listRecommended triage orderValidate Your XRechnungUseful next steps

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