Reference

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

Under rule BR-DE-31 of the German XRechnung profile, the debited account identifier in BT-91 (debtor IBAN) is mandatory as soon as the invoice contains the direct debit group BG-19, for payment means code 49 as well as for code 59. BG-19 is present when the invoice carries direct debit data: in UBL a cac:PaymentMandate (for example only the mandate reference BT-89), in CII any of BT-89, BT-90 or BT-91. The payment means code alone does not trigger or waive the rule. Banks cannot execute a direct debit without the debtor account authorized under the customer’s SEPA mandate reference (BT-89).

Problem Description

ERROR

German XRechnung rule (KoSIT, BR-DE) · XRechnung 3.0

Context and Significance

BR-DE-31 checks whether BG-19 is present, not which payment means code is used: code 49 with a mandate reference BT-89 fails the same way as code 59. Without BT-91, direct debit instructions cannot be mapped into standard pain.008 banking files.

Solution

In your customer master data and sales order profile, populate the debtor’s IBAN bank account details. In UBL 2.1 syntax, populate <cac:PaymentMeans><cac:PaymentMandate><cac:PayerFinancialAccount><cbc:ID>DE89370400440532013000</cbc:ID></cac:PayerFinancialAccount></cac:PaymentMandate></cac:PaymentMeans>. In UN/CEFACT CII syntax, populate <ram:PayerPartyDebtorFinancialAccount><ram:IBANID> under <ram:SpecifiedTradeSettlementPaymentMeans>. If the transaction is not paid by direct debit, remove all direct debit data that forms BG-19 (BT-89, BT-90 and BT-91) and use a credit transfer code such as 58 or 30. Changing only BT-81 does not resolve the error while BG-19 remains.

Quick actions

Validate XML Convert invoice

Valid Examples

Direct debit (BT-81 = 59) with mandate reference BT-89 and debited account BT-91 = "DE89370400440532013000"
Direct debit (BT-81 = 49) with mandate reference BT-89 and Austrian debtor account BT-91 = "AT611904300234573201"

Invalid Examples

Payment means code 49 or 59 with a PaymentMandate (BG-19) that contains no PayerFinancialAccount/ID element
CII invoice with mandate reference BT-89 (ram:DirectDebitMandateID) but no ram:PayerPartyDebtorFinancialAccount/ram:IBANID

Code Examples

Valid XML

<cac:PaymentMeans>
  <cbc:PaymentMeansCode>59</cbc:PaymentMeansCode>
  <cac:PaymentMandate>
    <cbc:ID>MANDATE-2026-001</cbc:ID>
    <cac:PayerFinancialAccount>
      <cbc:ID>DE89370400440532013000</cbc:ID>
    </cac:PayerFinancialAccount>
  </cac:PaymentMandate>
</cac:PaymentMeans>

Invalid XML

<cac:PaymentMeans>
  <cbc:PaymentMeansCode>59</cbc:PaymentMeansCode>
  <cac:PaymentMandate>
    <cbc:ID>MANDATE-2026-001</cbc:ID>
  </cac:PaymentMandate>
</cac:PaymentMeans>

Affected Fields

BG-19 Direct debit

BT-91 Debited account identifier

BT-81 Payment means type code

Validation Tools

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

Convert PDF to XRechnung

Find validation errors during conversion and review each correction.