Reference

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

Under rule BR-DE-31 of the German XRechnung profile, whenever direct debit payment instructions (BG-19) are specified on an invoice (payment means code BT-81 = 59), the debited account identifier in BT-91 (debtor IBAN) must be explicitly provided. Direct debit collection cannot be executed by banking clearing networks (such as SEPA / Bundesbank clearing) without identifying the specific debtor bank account authorized for debiting under the customer’s SEPA mandate reference (BT-89).

Problem Description

ERROR

XRechnung 3.0

Context and Significance

Without BT-91, direct debit instructions cannot be mapped into standard pain.008 banking files, prompting automated rejection under Schematron rule BR-DE-31.

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, change the payment means code BT-81 to 58 (SEPA credit transfer) or 30 (credit transfer).

Quick actions

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Valid Examples

Payment means direct debit (BT-81 = 59) with debited account BT-91 = "DE89370400440532013000"
Payment means direct debit (BT-81 = 59) with Austrian debtor account BT-91 = "AT611904300234573201"

Invalid Examples

Payment means code set to 59 (direct debit) but PaymentMandate contains no PayerFinancialAccount or ID element
Direct debit mandate instantiated with empty account ID (<cbc:ID/>)

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

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