# KoSIT BR-DE Validation Errors

Complete reference for German XRechnung business rules and validation errors.

## KoSIT BR-DE Validation Errors

Complete reference for German XRechnung business rules and validation errors.

## 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 family | Authored entries | Practical coverage |
| --- | --- | --- |
| BR-DE | 25 | German XRechnung rules, including contact, attachment, corrected-invoice, and direct-debit findings. |
| BR | 9 | Base EN 16931 mandatory fields observed in backend preflight and pinned validator reports. |
| BR-CO | 12 | Core calculation and co-occurrence rules, including padded lookup for BR-CO-03 style output. |
| BR-S | 3 | Standard-rate VAT rules with padded lookup for BR-S-08 style output. |
| PEPPOL-EN16931 | 6 | High-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](/resources/kosit-validator-errors/br-de-1-payment-instructions-required) (ERROR): XRechnung Rule - BG-16 Payment instructions
- [BR-DE-2 Seller contact must be provided](/resources/kosit-validator-errors/br-de-2-seller-contact-required) (ERROR): XRechnung Rule - BG-6 Seller contact
- [BR-DE-3 Seller city must be provided](/resources/kosit-validator-errors/br-de-3-seller-city-required) (ERROR): XRechnung Rule - BT-37 Seller city
- [BR-DE-4 Seller post code must be provided](/resources/kosit-validator-errors/br-de-4-seller-post-code-required) (ERROR): XRechnung Rule - BT-38 Seller post code
- [BR-DE-5 Seller contact point must be provided](/resources/kosit-validator-errors/br-de-5-seller-contact-point-required) (ERROR): XRechnung Rule - BT-41 Seller contact point
- [BR-DE-6 Seller contact telephone must be provided](/resources/kosit-validator-errors/br-de-6-seller-contact-telephone-required) (ERROR): XRechnung Rule - BT-42 Seller contact telephone number
- [BR-DE-7 Seller contact email must be provided](/resources/kosit-validator-errors/br-de-7-seller-contact-email-required) (ERROR): XRechnung Rule - BT-43 Seller contact email address
- [BR-DE-8 Buyer city must be provided](/resources/kosit-validator-errors/br-de-8-buyer-city-required) (ERROR): XRechnung Rule - BT-52 Buyer city
- [BR-DE-9 Buyer post code must be provided](/resources/kosit-validator-errors/br-de-9-buyer-post-code-required) (ERROR): XRechnung Rule - BT-53 Buyer post code
- [BR-DE-10 Deliver-to city must be provided when a delivery address is used](/resources/kosit-validator-errors/br-de-10-deliver-to-city-required) (ERROR): XRechnung Rule - BT-77 Deliver to city
- [BR-DE-11 Deliver-to post code must be provided when a delivery address is used](/resources/kosit-validator-errors/br-de-11-deliver-to-post-code-required) (ERROR): XRechnung Rule - BT-78 Deliver to post code
- [BR-DE-14 VAT category rate must be provided](/resources/kosit-validator-errors/br-de-14-vat-category-rate-required) (ERROR): XRechnung Rule - BT-119 VAT category rate
- [BR-DE-15 Buyer reference must be provided](/resources/kosit-validator-errors/br-de-15-buyer-reference-required) (ERROR): XRechnung Rule - BT-10 Buyer reference
- [BR-DE-16 Seller tax identifier must be provided for taxable VAT categories](/resources/kosit-validator-errors/br-de-16-seller-tax-registration-required-for-tax-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](/resources/kosit-validator-errors/br-de-17-invoice-type-code-should-be-xrechnung-supported) (WARNING): XRechnung Rule - BT-3 Invoice type code
- [BR-DE-18 Cash discount payment terms should use the XRechnung syntax](/resources/kosit-validator-errors/br-de-18-skonto-payment-terms-syntax) (WARNING): XRechnung Rule - BT-20 Payment terms
- [BR-DE-20 SEPA direct debit account must be a valid IBAN](/resources/kosit-validator-errors/br-de-20-sepa-debited-account-must-be-valid-iban) (WARNING): XRechnung Rule - BT-91 Debited account identifier
- [BR-DE-21 Specification identifier should match the XRechnung syntax](/resources/kosit-validator-errors/br-de-21-specification-identifier-syntax) (WARNING): XRechnung Rule - BT-24 Specification identifier
- [BR-CO-3 Value added tax point date and date code are mutually exclusive](/resources/kosit-validator-errors/br-co-3-vat-point-date-and-code-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](/resources/kosit-validator-errors/br-co-4-each-invoice-line-must-have-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](/resources/kosit-validator-errors/br-co-9-vat-identifier-must-have-iso-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](/resources/kosit-validator-errors/br-co-10-sum-of-line-net-amounts-must-equal-line-total) (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](/resources/kosit-validator-errors/br-co-11-sum-of-document-allowances-must-match) (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](/resources/kosit-validator-errors/br-co-13-invoice-total-without-vat-must-match-totals-chain) (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](/resources/kosit-validator-errors/br-co-14-invoice-total-vat-must-equal-sum-of-vat-categories) (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](/resources/kosit-validator-errors/br-co-15-invoice-total-with-vat-must-match) (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](/resources/kosit-validator-errors/br-co-16-amount-due-for-payment-must-match) (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](/resources/kosit-validator-errors/br-co-17-vat-category-tax-amount-must-match-base-times-rate) (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](/resources/kosit-validator-errors/br-co-25-positive-amount-due-needs-payment-due-date-or-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](/resources/kosit-validator-errors/br-co-26-seller-must-be-identifiable) (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](/resources/kosit-validator-errors/br-s-1-standard-rated-line-requires-standard-rated-vat-breakdown) (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](/resources/kosit-validator-errors/br-s-5-standard-rated-vat-breakdown-rate-must-be-positive) (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](/resources/kosit-validator-errors/br-s-8-standard-rated-taxable-amount-must-match-line-and-allowance-sum) (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](/resources/kosit-validator-errors/br-61-credit-transfer-account-required) (ERROR): Business Rule - BT-81 Payment means type code, BT-84 Payment account identifier
- [BR-AE-02 Reverse charge requires seller VAT identifier](/resources/kosit-validator-errors/br-ae-02-reverse-charge-seller-vat-id-required) (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](/resources/kosit-validator-errors/br-ae-10-reverse-charge-exemption-reason-required) (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](/resources/kosit-validator-errors/br-e-01-exempt-vat-breakdown-required) (ERROR): Business Rule - BT-151 Invoice line VAT category code, BG-23 VAT breakdown
- [BR-E-05 Exempt VAT rate must be zero](/resources/kosit-validator-errors/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](/resources/kosit-validator-errors/br-de-19-sepa-payment-account-must-be-valid-iban) (ERROR): Business Rule - BT-81 Payment means type code, BT-84 Payment account identifier
- [BR-05 Invoice currency code must be present](/resources/kosit-validator-errors/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](/resources/kosit-validator-errors/br-22-invoice-line-quantity-must-be-present) (ERROR): EN16931 Required Field - BT-129 Invoiced quantity
- [BR-23 Each invoice line quantity must have a unit code](/resources/kosit-validator-errors/br-23-invoice-line-unit-code-must-be-present) (ERROR): EN16931 Required Field - BT-130 Invoiced quantity unit of measure code
- [BR-24 Each invoice line must have a line net amount](/resources/kosit-validator-errors/br-24-invoice-line-net-amount-must-be-present) (ERROR): EN16931 Required Field - BT-131 Invoice line net amount
- [BR-25 Each invoice line must contain the item name](/resources/kosit-validator-errors/br-25-invoice-line-item-name-must-be-present) (ERROR): EN16931 Required Field - BT-153 Item name
- [BR-26 Each invoice line must contain the item net price](/resources/kosit-validator-errors/br-26-invoice-line-item-net-price-must-be-present) (ERROR): EN16931 Required Field - BT-146 Item net price
- [BR-47 Each VAT breakdown must have a VAT category code](/resources/kosit-validator-errors/br-47-vat-breakdown-category-code-must-be-present) (ERROR): EN16931 Required Field - BT-118 VAT category code
- [BR-57 Delivery address must include a country code](/resources/kosit-validator-errors/br-57-delivery-country-code-must-be-present) (ERROR): EN16931 Required Field - BT-80 Deliver to country code
- [BR-DE-22 Embedded attachment filenames must be unique](/resources/kosit-validator-errors/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](/resources/kosit-validator-errors/br-de-26-corrected-invoice-should-reference-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](/resources/kosit-validator-errors/br-de-27-seller-phone-should-contain-three-digits) (WARNING): XRechnung Rule - BT-42 Seller contact telephone number
- [BR-DE-28 Seller email should be shaped like an email address](/resources/kosit-validator-errors/br-de-28-seller-email-should-be-shaped-like-email) (WARNING): XRechnung Rule - BT-43 Seller contact email address
- [BR-DE-30 Direct debit requires the creditor identifier](/resources/kosit-validator-errors/br-de-30-direct-debit-requires-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](/resources/kosit-validator-errors/br-de-31-direct-debit-requires-debited-account) (ERROR): XRechnung Rule - BG-19 Direct debit, BT-91 Debited account identifier
- [PEPPOL-EN16931-R001 Business process must be provided](/resources/kosit-validator-errors/peppol-en16931-r001-business-process-must-be-present) (ERROR): Peppol Rule - BT-23 Business process type, ProfileID
- [PEPPOL-EN16931-R010 Buyer electronic address must be provided](/resources/kosit-validator-errors/peppol-en16931-r010-buyer-electronic-address-must-be-present) (ERROR): Peppol Rule - BT-49 Buyer electronic address
- [PEPPOL-EN16931-R020 Seller electronic address must be provided](/resources/kosit-validator-errors/peppol-en16931-r020-seller-electronic-address-must-be-present) (ERROR): Peppol Rule - BT-34 Seller electronic address
- [PEPPOL-EN16931-R046 Item net price must equal gross price minus allowance](/resources/kosit-validator-errors/peppol-en16931-r046-net-price-must-match-gross-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](/resources/kosit-validator-errors/peppol-en16931-r120-line-net-amount-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](/resources/kosit-validator-errors/peppol-en16931-r130-price-base-unit-code-must-match-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 →](/xrechnung-validator)

## Useful next steps

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

- [XRechnung Field Guide](/resources/xrechnung)
- [UNCL 5305](/resources/code-lists/vat-category-codes)
- [Validator →](/xrechnung-validator)