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BR-DEX-03 Sub invoice line must contain exactly one VAT information

A SUB INVOICE LINE (BG-DEX-01) must contain exactly one SUB INVOICE LINE VAT INFORMATION (BG-DEX-06).

Problem Description

ERROR

XRechnung extension rule (KoSIT, BR-DEX) · XRechnung 3.0

Context and Significance

This XRechnung Extension rule only fires in the Extension scenario, which introduces sub invoice lines (UBL cac:SubInvoiceLine) each needing their own single VAT breakdown.

Solution

Provide exactly one classified tax category (cac:Item/cac:ClassifiedTaxCategory) per SubInvoiceLine, with its VAT category code and rate. If nested lines are unnecessary, the standard XRechnung CIUS profile avoids this Extension rule.

Quick actions

Validate XMLConvert invoice

Valid Examples

  • SubInvoiceLine with one ClassifiedTaxCategory (S, 19%)

Invalid Examples

  • SubInvoiceLine with no ClassifiedTaxCategory, or with two

Code Examples

Valid XML
<cac:SubInvoiceLine>
  <cbc:LineExtensionAmount currencyID="EUR">60.00</cbc:LineExtensionAmount>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>19</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:SubInvoiceLine>
Invalid XML
<cac:SubInvoiceLine>
  <cbc:LineExtensionAmount currencyID="EUR">60.00</cbc:LineExtensionAmount>
  <cac:Item>
    <cbc:Name>Component</cbc:Name>
  </cac:Item>
</cac:SubInvoiceLine>

Affected Fields

BG-DEX-01 Sub invoice line
BG-DEX-06 Sub invoice line VAT information

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.