# 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 | 58 | Base EN 16931 mandatory fields observed in backend preflight and pinned validator reports. | | BR-CO | 24 | Core calculation and co-occurrence rules, including padded lookup for BR-CO-03 style output. | | BR-S | 10 | 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-DEX-01 Attached document uses a disallowed MIME code](/resources/kosit-validator-errors/br-dex-01-attached-document-mime-code) (ERROR): XRechnung Rule - BT-125 Attached document - [BR-DEX-02 Line net amount should equal the sum of its sub invoice lines](/resources/kosit-validator-errors/br-dex-02-sub-invoice-line-net-amount-sum) (WARNING): XRechnung Rule - BT-131 Invoice line net amount, BG-DEX-01 Sub invoice line - [BR-DEX-03 Sub invoice line must contain exactly one VAT information](/resources/kosit-validator-errors/br-dex-03-sub-invoice-line-vat-information) (ERROR): XRechnung Rule - BG-DEX-01 Sub invoice line, BG-DEX-06 Sub invoice line VAT information - [BR-DEX-04 Party identifier scheme must use an ISO 6523 code](/resources/kosit-validator-errors/br-dex-04-party-identifier-iso-6523-scheme) (ERROR): XRechnung Rule - BT-29 Seller identifier, BT-46 Buyer identifier, BT-60 Payee identifier - [BR-DEX-05 Legal registration identifier scheme must use an ISO 6523 code](/resources/kosit-validator-errors/br-dex-05-legal-registration-iso-6523-scheme) (ERROR): XRechnung Rule - BT-30 Seller legal registration identifier, BT-47 Buyer legal registration identifier, BT-61 Payee legal registration identifier - [BR-DEX-06 Item standard identifier scheme must use an ISO 6523 code](/resources/kosit-validator-errors/br-dex-06-item-standard-id-iso-6523-scheme) (ERROR): XRechnung Rule - BT-157 Item standard identifier - [BR-DEX-07 Endpoint identifier scheme must belong to the CEF EAS code list](/resources/kosit-validator-errors/br-dex-07-endpoint-identifier-cef-eas-scheme) (ERROR): XRechnung Rule - BT-34 Seller electronic address, BT-49 Buyer electronic address - [BR-DEX-08 Delivery location identifier scheme must use an ISO 6523 code](/resources/kosit-validator-errors/br-dex-08-delivery-location-iso-6523-scheme) (ERROR): XRechnung Rule - BT-71 Deliver to location identifier - [BR-DEX-09 Amount due must account for third party payments](/resources/kosit-validator-errors/br-dex-09-amount-due-with-third-party-payment) (ERROR): XRechnung Rule - BT-115 Amount due for payment, BT-112 Invoice total amount with VAT, BT-113 Paid amount - [BR-DEX-10 Third party payment type is required](/resources/kosit-validator-errors/br-dex-10-third-party-payment-type-required) (ERROR): XRechnung Rule - BT-DEX-001 Third party payment type, BG-DEX-09 Third party payment - [BR-DEX-11 Third party payment amount is required](/resources/kosit-validator-errors/br-dex-11-third-party-payment-amount-required) (ERROR): XRechnung Rule - BT-DEX-002 Third party payment amount, BG-DEX-09 Third party payment - [BR-DEX-12 Third party payment description is required](/resources/kosit-validator-errors/br-dex-12-third-party-payment-description-required) (ERROR): XRechnung Rule - BT-DEX-003 Third party payment description, BG-DEX-09 Third party payment - [BR-DEX-13 Third party payment amount allows at most two decimals](/resources/kosit-validator-errors/br-dex-13-third-party-payment-amount-two-decimals) (ERROR): XRechnung Rule - BT-DEX-002 Third party payment amount - [BR-DEX-14 Third party payment amount currency must match the invoice currency](/resources/kosit-validator-errors/br-dex-14-third-party-payment-amount-currency) (ERROR): XRechnung Rule - BT-DEX-002 Third party payment amount, BT-5 Invoice currency code - [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-CO-05 Document allowance reason and code must agree](/resources/kosit-validator-errors/br-co-05-allowance-reason-code-match) (ERROR): Co-occurrence - BT-97 Document level allowance reason, BT-98 Document level allowance reason code - [BR-CO-06 Document charge reason and code must agree](/resources/kosit-validator-errors/br-co-06-charge-reason-code-match) (ERROR): Co-occurrence - BT-104 Document level charge reason, BT-105 Document level charge reason code - [BR-CO-07 Line allowance reason and code must agree](/resources/kosit-validator-errors/br-co-07-line-allowance-reason-code-match) (ERROR): Co-occurrence - BT-139 Invoice line allowance reason, BT-140 Invoice line allowance reason code - [BR-CO-08 Line charge reason and code must agree](/resources/kosit-validator-errors/br-co-08-line-charge-reason-code-match) (ERROR): Co-occurrence - BT-144 Invoice line charge reason, BT-145 Invoice line charge reason code - [BR-CO-12 Sum of document charges must match total](/resources/kosit-validator-errors/br-co-12-sum-of-document-charges) (ERROR): Co-occurrence - BT-99 Document level charge amount, BT-108 Sum of charges on document level - [BR-CO-18 At least one VAT breakdown is required](/resources/kosit-validator-errors/br-co-18-vat-breakdown-required) (ERROR): Co-occurrence - BG-23 VAT breakdown - [BR-CO-19 Invoicing period needs a start or end date](/resources/kosit-validator-errors/br-co-19-invoicing-period-date-required) (ERROR): Co-occurrence - BG-14 Invoicing period, BT-73 Invoicing period start date, BT-74 Invoicing period end date - [BR-CO-20 Invoice line period needs a start or end date](/resources/kosit-validator-errors/br-co-20-line-period-date-required) (ERROR): Co-occurrence - BG-26 Invoice line period, BT-134 Invoice line period start date, BT-135 Invoice line period end date - [BR-CO-21 Document allowance needs a reason or reason code](/resources/kosit-validator-errors/br-co-21-document-allowance-reason-required) (ERROR): Co-occurrence - BG-20 Document level allowances, BT-97 Document level allowance reason, BT-98 Document level allowance reason code - [BR-CO-22 Document charge needs a reason or reason code](/resources/kosit-validator-errors/br-co-22-document-charge-reason-required) (ERROR): Co-occurrence - BG-21 Document level charges, BT-104 Document level charge reason, BT-105 Document level charge reason code - [BR-CO-23 Line allowance needs a reason or reason code](/resources/kosit-validator-errors/br-co-23-line-allowance-reason-required) (ERROR): Co-occurrence - BG-27 Invoice line allowances, BT-139 Invoice line allowance reason, BT-140 Invoice line allowance reason code - [BR-CO-24 Line charge needs a reason or reason code](/resources/kosit-validator-errors/br-co-24-line-charge-reason-required) (ERROR): Co-occurrence - BG-28 Invoice line charges, BT-144 Invoice line charge reason, BT-145 Invoice line charge reason code - [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 - [BR-01 Specification identifier is required](/resources/kosit-validator-errors/br-01-specification-identifier-required) (ERROR): EN16931 Required Field - BT-24 Specification identifier - [BR-02 Invoice number is required](/resources/kosit-validator-errors/br-02-invoice-number-required) (ERROR): EN16931 Required Field - BT-1 Invoice number - [BR-03 Invoice issue date is required](/resources/kosit-validator-errors/br-03-invoice-issue-date-required) (ERROR): EN16931 Required Field - BT-2 Invoice issue date - [BR-04 Invoice type code is required](/resources/kosit-validator-errors/br-04-invoice-type-code-required) (ERROR): EN16931 Required Field - BT-3 Invoice type code - [BR-06 Seller name is required](/resources/kosit-validator-errors/br-06-seller-name-required) (ERROR): EN16931 Required Field - BT-27 Seller name - [BR-07 Buyer name is required](/resources/kosit-validator-errors/br-07-buyer-name-required) (ERROR): EN16931 Required Field - BT-44 Buyer name - [BR-08 Seller postal address is required](/resources/kosit-validator-errors/br-08-seller-postal-address-required) (ERROR): EN16931 Required Field - BG-5 Seller postal address - [BR-09 Seller country code is required](/resources/kosit-validator-errors/br-09-seller-country-code-required) (ERROR): EN16931 Required Field - BT-40 Seller country code - [BR-10 Buyer postal address is required](/resources/kosit-validator-errors/br-10-buyer-postal-address-required) (ERROR): EN16931 Required Field - BG-8 Buyer postal address - [BR-11 Buyer country code is required](/resources/kosit-validator-errors/br-11-buyer-country-code-required) (ERROR): EN16931 Required Field - BT-55 Buyer country code - [BR-12 Sum of Invoice line net amount is required](/resources/kosit-validator-errors/br-12-sum-of-line-net-amount-required) (ERROR): EN16931 Required Field - BT-106 Sum of Invoice line net amount - [BR-13 Invoice total amount without VAT is required](/resources/kosit-validator-errors/br-13-invoice-total-without-vat-required) (ERROR): EN16931 Required Field - BT-109 Invoice total amount without VAT - [BR-14 Invoice total amount with VAT is required](/resources/kosit-validator-errors/br-14-invoice-total-with-vat-required) (ERROR): EN16931 Required Field - BT-112 Invoice total amount with VAT - [BR-15 Amount due for payment is required](/resources/kosit-validator-errors/br-15-amount-due-for-payment-required) (ERROR): EN16931 Required Field - BT-115 Amount due for payment - [BR-16 At least one invoice line is required](/resources/kosit-validator-errors/br-16-at-least-one-invoice-line-required) (ERROR): EN16931 Required Field - BG-25 Invoice line - [BR-17 Payee name is required when a payee is present](/resources/kosit-validator-errors/br-17-payee-name-required-when-payee-differs) (ERROR): EN16931 Required Field - BT-59 Payee name, BG-10 Payee - [BR-18 Seller tax representative name is required when the party is present](/resources/kosit-validator-errors/br-18-tax-representative-name-required) (ERROR): EN16931 Required Field - BT-62 Seller tax representative name, BG-11 Seller tax representative party - [BR-19 Seller tax representative postal address is required when the party is present](/resources/kosit-validator-errors/br-19-tax-representative-address-required) (ERROR): EN16931 Required Field - BG-12 Seller tax representative postal address, BG-11 Seller tax representative party - [BR-20 Tax representative country code is required when the party is present](/resources/kosit-validator-errors/br-20-tax-representative-country-code-required) (ERROR): EN16931 Required Field - BT-69 Tax representative country code, BG-12 Seller tax representative postal address - [BR-21 Invoice line identifier is required](/resources/kosit-validator-errors/br-21-invoice-line-identifier-required) (ERROR): EN16931 Required Field - BT-126 Invoice line identifier - [BR-27 Item net price must not be negative](/resources/kosit-validator-errors/br-27-item-net-price-not-negative) (ERROR): EN16931 Required Field - BT-146 Item net price - [BR-28 Item gross price must not be negative](/resources/kosit-validator-errors/br-28-item-gross-price-not-negative) (ERROR): EN16931 Required Field - BT-148 Item gross price - [BR-29 Invoicing period end must not precede its start](/resources/kosit-validator-errors/br-29-invoicing-period-end-after-start) (ERROR): EN16931 Required Field - BT-73 Invoicing period start date, BT-74 Invoicing period end date - [BR-30 Invoice line period end must not precede its start](/resources/kosit-validator-errors/br-30-line-period-end-after-start) (ERROR): EN16931 Required Field - BT-134 Invoice line period start date, BT-135 Invoice line period end date - [BR-31 Document level allowance amount is required](/resources/kosit-validator-errors/br-31-document-allowance-amount-required) (ERROR): EN16931 Required Field - BT-92 Document level allowance amount - [BR-32 Document level allowance VAT category code is required](/resources/kosit-validator-errors/br-32-document-allowance-vat-category-required) (ERROR): EN16931 Required Field - BT-95 Document level allowance VAT category code - [BR-33 Document level allowance reason or reason code is required](/resources/kosit-validator-errors/br-33-document-allowance-reason-required) (ERROR): EN16931 Required Field - BT-97 Document level allowance reason, BT-98 Document level allowance reason code - [BR-36 Document level charge amount is required](/resources/kosit-validator-errors/br-36-document-charge-amount-required) (ERROR): EN16931 Required Field - BT-99 Document level charge amount - [BR-37 Document level charge VAT category code is required](/resources/kosit-validator-errors/br-37-document-charge-vat-category-required) (ERROR): EN16931 Required Field - BT-102 Document level charge VAT category code - [BR-38 Document level charge reason or reason code is required](/resources/kosit-validator-errors/br-38-document-charge-reason-required) (ERROR): EN16931 Required Field - BT-104 Document level charge reason, BT-105 Document level charge reason code - [BR-41 Invoice line allowance amount is required](/resources/kosit-validator-errors/br-41-line-allowance-amount-required) (ERROR): EN16931 Required Field - BT-136 Invoice line allowance amount - [BR-42 Invoice line allowance reason or reason code is required](/resources/kosit-validator-errors/br-42-line-allowance-reason-required) (ERROR): EN16931 Required Field - BT-139 Invoice line allowance reason, BT-140 Invoice line allowance reason code - [BR-43 Invoice line charge amount is required](/resources/kosit-validator-errors/br-43-line-charge-amount-required) (ERROR): EN16931 Required Field - BT-141 Invoice line charge amount - [BR-44 Invoice line charge reason or reason code is required](/resources/kosit-validator-errors/br-44-line-charge-reason-required) (ERROR): EN16931 Required Field - BT-144 Invoice line charge reason, BT-145 Invoice line charge reason code - [BR-45 VAT breakdown taxable amount is required](/resources/kosit-validator-errors/br-45-vat-breakdown-taxable-amount-required) (ERROR): EN16931 Required Field - BT-116 VAT category taxable amount - [BR-46 VAT breakdown tax amount is required](/resources/kosit-validator-errors/br-46-vat-breakdown-tax-amount-required) (ERROR): EN16931 Required Field - BT-117 VAT category tax amount - [BR-48 VAT breakdown category rate is required unless not subject to VAT](/resources/kosit-validator-errors/br-48-vat-breakdown-category-rate-required) (ERROR): EN16931 Required Field - BT-119 VAT category rate - [BR-49 Payment instruction must specify a payment means type code](/resources/kosit-validator-errors/br-49-payment-means-type-code-required) (ERROR): EN16931 Required Field - BT-81 Payment means type code - [BR-50 Credit transfer requires a payment account identifier](/resources/kosit-validator-errors/br-50-credit-transfer-account-identifier-required) (ERROR): EN16931 Required Field - BT-84 Payment account identifier - [BR-51 Card primary account number must be masked](/resources/kosit-validator-errors/br-51-card-account-number-must-be-masked) (ERROR): EN16931 Required Field - BT-87 Payment card primary account number - [BR-52 Additional supporting document must have a reference](/resources/kosit-validator-errors/br-52-supporting-document-reference-required) (ERROR): EN16931 Required Field - BT-122 Supporting document reference - [BR-53 VAT total in accounting currency is required when a VAT currency is set](/resources/kosit-validator-errors/br-53-vat-accounting-currency-total-required) (ERROR): EN16931 Required Field - BT-6 VAT accounting currency code, BT-111 Invoice total VAT amount in accounting currency - [BR-54 Item attribute must have both a name and a value](/resources/kosit-validator-errors/br-54-item-attribute-name-and-value-required) (ERROR): EN16931 Required Field - BT-160 Item attribute name, BT-161 Item attribute value - [BR-55 Preceding invoice reference must carry a reference identifier](/resources/kosit-validator-errors/br-55-preceding-invoice-reference-required) (ERROR): EN16931 Required Field - BT-25 Preceding Invoice reference - [BR-56 Seller tax representative must have a VAT identifier](/resources/kosit-validator-errors/br-56-tax-representative-vat-identifier-required) (ERROR): EN16931 Required Field - BT-63 Seller tax representative VAT identifier - [BR-62 Seller electronic address must have a scheme identifier](/resources/kosit-validator-errors/br-62-seller-electronic-address-scheme-required) (ERROR): EN16931 Required Field - BT-34 Seller electronic address - [BR-63 Buyer electronic address must have a scheme identifier](/resources/kosit-validator-errors/br-63-buyer-electronic-address-scheme-required) (ERROR): EN16931 Required Field - BT-49 Buyer electronic address - [BR-64 Item standard identifier must have a scheme identifier](/resources/kosit-validator-errors/br-64-item-standard-identifier-scheme-required) (ERROR): EN16931 Required Field - BT-157 Item standard identifier - [BR-65 Item classification identifier must have a scheme identifier](/resources/kosit-validator-errors/br-65-item-classification-identifier-scheme-required) (ERROR): EN16931 Required Field - BT-158 Item classification identifier - [BR-CL-01 Invoice type code must come from UNTDID 1001](/resources/kosit-validator-errors/br-cl-01-untdid-1001-document-type) (ERROR): Business Rule - BT-3 Invoice type code - [BR-CL-03 Currency attribute must use ISO 4217 alpha-3](/resources/kosit-validator-errors/br-cl-03-iso-4217-currency-attribute) (ERROR): Business Rule - currencyID attribute on amount elements - [BR-CL-04 Invoice currency code must use ISO 4217 alpha-3](/resources/kosit-validator-errors/br-cl-04-iso-4217-invoice-currency) (ERROR): Business Rule - BT-5 Invoice currency code - [BR-CL-05 Tax currency code must use ISO 4217 alpha-3](/resources/kosit-validator-errors/br-cl-05-iso-4217-tax-currency) (ERROR): Business Rule - BT-6 VAT accounting currency code - [BR-CL-06 VAT point date code must come from UNTDID 2005](/resources/kosit-validator-errors/br-cl-06-untdid-2005-vat-point-date) (ERROR): Business Rule - BT-8 Value added tax point date code - [BR-CL-07 Object identifier scheme must come from UNTDID 1153](/resources/kosit-validator-errors/br-cl-07-untdid-1153-object-scheme) (ERROR): Business Rule - BT-18-1 Object identifier scheme identifier - [BR-CL-08 Invoice note subject code must come from UNCL4451](/resources/kosit-validator-errors/br-cl-08-uncl4451-note-subject) (ERROR): Business Rule - BT-21 Invoice note subject code - [BR-CL-10 Identifier scheme must come from ISO 6523 ICD](/resources/kosit-validator-errors/br-cl-10-iso-6523-any-identifier-scheme) (ERROR): Business Rule - BT-29 Seller identifier scheme identifier - [BR-CL-11 Registration identifier scheme must come from ISO 6523 ICD](/resources/kosit-validator-errors/br-cl-11-iso-6523-registration-scheme) (ERROR): Business Rule - BT-30-1 Seller legal registration identifier scheme identifier - [BR-CL-13 Item classification scheme must come from UNTDID 7143](/resources/kosit-validator-errors/br-cl-13-untdid-7143-item-classification) (ERROR): Business Rule - BT-158-1 Item classification identifier scheme identifier - [BR-CL-14 Country codes must use ISO 3166-1](/resources/kosit-validator-errors/br-cl-14-iso-3166-country-codes) (ERROR): Business Rule - BT-40 Seller country code, BT-55 Buyer country code - [BR-CL-15 Item country of origin must use ISO 3166-1](/resources/kosit-validator-errors/br-cl-15-iso-3166-item-origin-country) (ERROR): Business Rule - BT-159 Item country of origin - [BR-CL-16 Payment means code must come from UNCL4461](/resources/kosit-validator-errors/br-cl-16-uncl4461-payment-means) (ERROR): Business Rule - BT-81 Payment means type code - [BR-CL-17 Document-level VAT category code must come from UNCL5305](/resources/kosit-validator-errors/br-cl-17-uncl5305-document-tax-category) (ERROR): Business Rule - BT-95 Document level allowance VAT category code, BT-102 VAT category code - [BR-CL-18 Line-level VAT category code must come from UNCL5305](/resources/kosit-validator-errors/br-cl-18-uncl5305-line-tax-category) (ERROR): Business Rule - BT-151 Invoiced item VAT category code - [BR-CL-19 Coded allowance reason must come from UNCL5189](/resources/kosit-validator-errors/br-cl-19-uncl5189-allowance-reason) (ERROR): Business Rule - BT-98 Document level allowance reason code, BT-140 Line level allowance reason code - [BR-CL-20 Coded charge reason must come from UNCL7161](/resources/kosit-validator-errors/br-cl-20-uncl7161-charge-reason) (ERROR): Business Rule - BT-105 Document level charge reason code, BT-145 Line level charge reason code - [BR-CL-21 Item standard identifier scheme must come from ISO 6523 ICD](/resources/kosit-validator-errors/br-cl-21-iso-6523-item-standard-scheme) (ERROR): Business Rule - BT-157-1 Item standard identifier scheme identifier - [BR-CL-22 Tax exemption reason code must come from CEF VATEX](/resources/kosit-validator-errors/br-cl-22-vatex-tax-exemption-reason) (ERROR): Business Rule - BT-121 VAT exemption reason code - [BR-CL-23 Unit code must come from UN/ECE Rec 20 with Rec 21](/resources/kosit-validator-errors/br-cl-23-unece-rec20-unit-code) (ERROR): Business Rule - BT-130 Invoiced quantity unit of measure code, BT-150 Item price base quantity unit of measure code - [BR-CL-24 Attachment MIME code must be a valid MIME media type](/resources/kosit-validator-errors/br-cl-24-mime-media-type-attachment) (ERROR): Business Rule - BT-125-1 Attached document Mime code - [BR-CL-25 Endpoint identifier scheme must come from CEF EAS](/resources/kosit-validator-errors/br-cl-25-eas-endpoint-scheme) (ERROR): Business Rule - BT-34-1 Seller electronic address scheme identifier, BT-49-1 Buyer electronic address scheme identifier - [BR-CL-26 Delivery location scheme must come from ISO 6523 ICD](/resources/kosit-validator-errors/br-cl-26-iso-6523-delivery-location-scheme) (ERROR): Business Rule - BT-71-1 Deliver-to location identifier scheme identifier - [BR-DEC-01 Document level allowance amount must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-01-document-allowance-amount-max-two-decimals) (ERROR): Business Rule - BT-92 Document level allowance amount - [BR-DEC-02 Document level allowance base amount must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-02-document-allowance-base-amount-max-two-decimals) (ERROR): Business Rule - BT-93 Document level allowance base amount - [BR-DEC-05 Document level charge amount must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-05-document-charge-amount-max-two-decimals) (ERROR): Business Rule - BT-99 Document level charge amount - [BR-DEC-06 Document level charge base amount must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-06-document-charge-base-amount-max-two-decimals) (ERROR): Business Rule - BT-100 Document level charge base amount - [BR-DEC-09 Sum of Invoice line net amount must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-09-sum-of-line-net-amount-max-two-decimals) (ERROR): Business Rule - BT-106 Sum of Invoice line net amount - [BR-DEC-10 Sum of allowances on document level must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-10-sum-of-document-allowances-max-two-decimals) (ERROR): Business Rule - BT-107 Sum of allowances on document level - [BR-DEC-11 Sum of charges on document level must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-11-sum-of-document-charges-max-two-decimals) (ERROR): Business Rule - BT-108 Sum of charges on document level - [BR-DEC-12 Invoice total amount without VAT must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-12-total-without-vat-max-two-decimals) (ERROR): Business Rule - BT-109 Invoice total amount without VAT - [BR-DEC-13 Invoice total VAT amount must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-13-total-vat-amount-max-two-decimals) (ERROR): Business Rule - BT-110 Invoice total VAT amount - [BR-DEC-14 Invoice total amount with VAT must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-14-total-with-vat-max-two-decimals) (ERROR): Business Rule - BT-112 Invoice total amount with VAT - [BR-DEC-15 Invoice total VAT amount in accounting currency must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-15-total-vat-accounting-currency-max-two-decimals) (ERROR): Business Rule - BT-111 Invoice total VAT amount in accounting currency - [BR-DEC-16 Paid amount must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-16-paid-amount-max-two-decimals) (ERROR): Business Rule - BT-113 Paid amount - [BR-DEC-17 Rounding amount must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-17-rounding-amount-max-two-decimals) (ERROR): Business Rule - BT-114 Rounding amount - [BR-DEC-18 Amount due for payment must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-18-amount-due-for-payment-max-two-decimals) (ERROR): Business Rule - BT-115 Amount due for payment - [BR-DEC-19 VAT category taxable amount must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-19-vat-category-taxable-amount-max-two-decimals) (ERROR): Business Rule - BT-116 VAT category taxable amount - [BR-DEC-20 VAT category tax amount must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-20-vat-category-tax-amount-max-two-decimals) (ERROR): Business Rule - BT-117 VAT category tax amount - [BR-DEC-23 Invoice line net amount must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-23-invoice-line-net-amount-max-two-decimals) (ERROR): Business Rule - BT-131 Invoice line net amount - [BR-DEC-24 Invoice line allowance amount must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-24-invoice-line-allowance-amount-max-two-decimals) (ERROR): Business Rule - BT-136 Invoice line allowance amount - [BR-DEC-25 Invoice line allowance base amount must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-25-invoice-line-allowance-base-amount-max-two-decimals) (ERROR): Business Rule - BT-137 Invoice line allowance base amount - [BR-DEC-27 Invoice line charge amount must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-27-invoice-line-charge-amount-max-two-decimals) (ERROR): Business Rule - BT-141 Invoice line charge amount - [BR-DEC-28 Invoice line charge base amount must not exceed two decimal places](/resources/kosit-validator-errors/br-dec-28-invoice-line-charge-base-amount-max-two-decimals) (ERROR): Business Rule - BT-142 Invoice line charge base amount - [BR-S-02 Standard-rated line requires a seller VAT identifier](/resources/kosit-validator-errors/br-s-02-standard-rated-line-seller-vat-id) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-32 Seller tax registration identifier, BT-63 Seller tax representative VAT identifier - [BR-S-03 Standard-rated document allowance requires a seller VAT identifier](/resources/kosit-validator-errors/br-s-03-standard-rated-allowance-seller-vat-id) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-32 Seller tax registration identifier, BT-63 Seller tax representative VAT identifier - [BR-S-04 Standard-rated document charge requires a seller VAT identifier](/resources/kosit-validator-errors/br-s-04-standard-rated-charge-seller-vat-id) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-32 Seller tax registration identifier, BT-63 Seller tax representative VAT identifier - [BR-S-06 Standard-rated document allowance rate must be above zero](/resources/kosit-validator-errors/br-s-06-standard-rated-allowance-rate-positive) (ERROR): Business Rule - BT-95 Document level allowance VAT category code, BT-96 Document level allowance VAT rate - [BR-S-07 Standard-rated document charge rate must be above zero](/resources/kosit-validator-errors/br-s-07-standard-rated-charge-rate-positive) (ERROR): Business Rule - BT-102 Document level charge VAT category code, BT-103 Document level charge VAT rate - [BR-S-09 Standard-rated VAT amount must equal taxable amount times rate](/resources/kosit-validator-errors/br-s-09-standard-rated-vat-amount-calculation) (ERROR): Business Rule - BT-116 VAT category taxable amount, BT-117 VAT category tax amount, BT-118 VAT category code - [BR-S-10 Standard-rated VAT breakdown must not carry an exemption reason](/resources/kosit-validator-errors/br-s-10-standard-rated-no-exemption-reason) (ERROR): Business Rule - BT-118 VAT category code, BT-120 VAT exemption reason text, BT-121 VAT exemption reason code - [BR-Z-01 Zero-rated supply requires exactly one zero-rated VAT breakdown](/resources/kosit-validator-errors/br-z-01-zero-rated-vat-breakdown-required) (ERROR): Business Rule - BT-118 VAT category code, BT-151 Invoiced item VAT category code, BT-95 Document level allowance VAT category code - [BR-Z-02 Zero-rated line requires a seller VAT identifier](/resources/kosit-validator-errors/br-z-02-zero-rated-line-seller-vat-id) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-32 Seller tax registration identifier, BT-63 Seller tax representative VAT identifier - [BR-Z-03 Zero-rated document allowance requires a seller VAT identifier](/resources/kosit-validator-errors/br-z-03-zero-rated-allowance-seller-vat-id) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-32 Seller tax registration identifier, BT-63 Seller tax representative VAT identifier - [BR-Z-04 Zero-rated document charge requires a seller VAT identifier](/resources/kosit-validator-errors/br-z-04-zero-rated-charge-seller-vat-id) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-32 Seller tax registration identifier, BT-63 Seller tax representative VAT identifier - [BR-Z-05 Zero-rated line rate must be zero](/resources/kosit-validator-errors/br-z-05-zero-rated-line-rate-zero) (ERROR): Business Rule - BT-151 Invoiced item VAT category code, BT-152 Invoiced item VAT rate - [BR-Z-06 Zero-rated document allowance rate must be zero](/resources/kosit-validator-errors/br-z-06-zero-rated-allowance-rate-zero) (ERROR): Business Rule - BT-95 Document level allowance VAT category code, BT-96 Document level allowance VAT rate - [BR-Z-07 Zero-rated document charge rate must be zero](/resources/kosit-validator-errors/br-z-07-zero-rated-charge-rate-zero) (ERROR): Business Rule - BT-102 Document level charge VAT category code, BT-103 Document level charge VAT rate - [BR-Z-08 Zero-rated taxable amount must equal the net of zero-rated items](/resources/kosit-validator-errors/br-z-08-zero-rated-taxable-amount-calculation) (ERROR): Business Rule - BT-116 VAT category taxable amount, BT-118 VAT category code, BT-131 Invoice line net amount - [BR-Z-09 Zero-rated VAT amount must be zero](/resources/kosit-validator-errors/br-z-09-zero-rated-vat-amount-zero) (ERROR): Business Rule - BT-117 VAT category tax amount, BT-118 VAT category code - [BR-Z-10 Zero-rated VAT breakdown must not carry an exemption reason](/resources/kosit-validator-errors/br-z-10-zero-rated-no-exemption-reason) (ERROR): Business Rule - BT-118 VAT category code, BT-120 VAT exemption reason text, BT-121 VAT exemption reason code - [BR-AE-01 Reverse charge requires exactly one reverse charge VAT breakdown](/resources/kosit-validator-errors/br-ae-01-reverse-charge-vat-breakdown-required) (ERROR): Business Rule - BG-23 VAT breakdown, BT-118 VAT category code, BT-151 Invoiced item VAT category code - [BR-AE-03 Reverse charge document allowance needs seller and buyer VAT identifiers](/resources/kosit-validator-errors/br-ae-03-reverse-charge-allowance-seller-buyer-vat-id) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-63 Seller tax representative VAT identifier, BT-48 Buyer VAT identifier - [BR-AE-04 Reverse charge document charge needs seller and buyer VAT identifiers](/resources/kosit-validator-errors/br-ae-04-reverse-charge-charge-seller-buyer-vat-id) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-32 Seller tax registration identifier, BT-48 Buyer VAT identifier - [BR-AE-05 Reverse charge invoice line VAT rate must be zero](/resources/kosit-validator-errors/br-ae-05-reverse-charge-line-rate-zero) (ERROR): Business Rule - BT-151 Invoiced item VAT category code, BT-152 Invoiced item VAT rate - [BR-AE-06 Reverse charge document allowance VAT rate must be zero](/resources/kosit-validator-errors/br-ae-06-reverse-charge-allowance-rate-zero) (ERROR): Business Rule - BT-95 Document level allowance VAT category code, BT-96 Document level allowance VAT rate - [BR-AE-07 Reverse charge document charge VAT rate must be zero](/resources/kosit-validator-errors/br-ae-07-reverse-charge-charge-rate-zero) (ERROR): Business Rule - BT-102 Document level charge VAT category code, BT-103 Document level charge VAT rate - [BR-AE-08 Reverse charge taxable amount must equal the reverse charge net sum](/resources/kosit-validator-errors/br-ae-08-reverse-charge-taxable-amount-sum) (ERROR): Business Rule - BT-116 VAT category taxable amount, BT-131 Invoice line net amount, BT-118 VAT category code - [BR-AE-09 Reverse charge VAT category tax amount must be zero](/resources/kosit-validator-errors/br-ae-09-reverse-charge-tax-amount-zero) (ERROR): Business Rule - BT-117 VAT category tax amount, BT-118 VAT category code - [BR-E-02 Exempt invoice line requires a seller tax identifier](/resources/kosit-validator-errors/br-e-02-exempt-line-seller-vat-id) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-32 Seller tax registration identifier, BT-63 Seller tax representative VAT identifier - [BR-E-03 Exempt document allowance requires a seller tax identifier](/resources/kosit-validator-errors/br-e-03-exempt-allowance-seller-vat-id) (ERROR): Business Rule - BT-95 Document level allowance VAT category code, BT-31 Seller VAT identifier, BT-32 Seller tax registration identifier - [BR-E-04 Exempt document charge requires a seller tax identifier](/resources/kosit-validator-errors/br-e-04-exempt-charge-seller-vat-id) (ERROR): Business Rule - BT-102 Document level charge VAT category code, BT-31 Seller VAT identifier, BT-63 Seller tax representative VAT identifier - [BR-E-06 Exempt document allowance VAT rate must be zero](/resources/kosit-validator-errors/br-e-06-exempt-allowance-rate-zero) (ERROR): Business Rule - BT-95 Document level allowance VAT category code, BT-96 Document level allowance VAT rate - [BR-E-07 Exempt document charge VAT rate must be zero](/resources/kosit-validator-errors/br-e-07-exempt-charge-rate-zero) (ERROR): Business Rule - BT-102 Document level charge VAT category code, BT-103 Document level charge VAT rate - [BR-E-08 Exempt taxable amount must equal the exempt net sum](/resources/kosit-validator-errors/br-e-08-exempt-taxable-amount-sum) (ERROR): Business Rule - BT-116 VAT category taxable amount, BT-131 Invoice line net amount, BT-118 VAT category code - [BR-E-09 Exempt VAT category tax amount must be zero](/resources/kosit-validator-errors/br-e-09-exempt-tax-amount-zero) (ERROR): Business Rule - BT-117 VAT category tax amount, BT-118 VAT category code - [BR-E-10 Exempt VAT breakdown needs an exemption reason code or text](/resources/kosit-validator-errors/br-e-10-exempt-breakdown-reason-required) (ERROR): Business Rule - BT-118 VAT category code, BT-120 VAT exemption reason text, BT-121 VAT exemption reason code - [BR-IC-01 Intra-community supply needs exactly one VAT breakdown](/resources/kosit-validator-errors/br-ic-01-intra-community-vat-breakdown-required) (ERROR): Business Rule - BT-151 Invoiced item VAT category code, BT-118 VAT category code, BG-23 VAT breakdown - [BR-IC-02 Intra-community line needs seller and buyer VAT identifiers](/resources/kosit-validator-errors/br-ic-02-line-seller-buyer-vat-id-required) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-63 Seller tax representative VAT identifier, BT-48 Buyer VAT identifier - [BR-IC-03 Intra-community allowance needs seller and buyer VAT identifiers](/resources/kosit-validator-errors/br-ic-03-allowance-seller-buyer-vat-id-required) (ERROR): Business Rule - BT-95 Document level allowance VAT category code, BT-31 Seller VAT identifier, BT-48 Buyer VAT identifier - [BR-IC-04 Intra-community charge needs seller and buyer VAT identifiers](/resources/kosit-validator-errors/br-ic-04-charge-seller-buyer-vat-id-required) (ERROR): Business Rule - BT-102 Document level charge VAT category code, BT-31 Seller VAT identifier, BT-48 Buyer VAT identifier - [BR-IC-05 Intra-community line VAT rate must be zero](/resources/kosit-validator-errors/br-ic-05-line-zero-vat-rate) (ERROR): Business Rule - BT-151 Invoiced item VAT category code, BT-152 Invoiced item VAT rate - [BR-IC-06 Intra-community allowance VAT rate must be zero](/resources/kosit-validator-errors/br-ic-06-allowance-zero-vat-rate) (ERROR): Business Rule - BT-95 Document level allowance VAT category code, BT-96 Document level allowance VAT rate - [BR-IC-07 Intra-community charge VAT rate must be zero](/resources/kosit-validator-errors/br-ic-07-charge-zero-vat-rate) (ERROR): Business Rule - BT-102 Document level charge VAT category code, BT-103 Document level charge VAT rate - [BR-IC-08 Intra-community taxable amount must equal the net sum](/resources/kosit-validator-errors/br-ic-08-taxable-amount-equals-net-sum) (ERROR): Business Rule - BT-116 VAT category taxable amount, BT-131 Invoice line net amount, BT-118 VAT category code - [BR-IC-09 Intra-community VAT amount must be zero](/resources/kosit-validator-errors/br-ic-09-vat-amount-must-be-zero) (ERROR): Business Rule - BT-117 VAT category tax amount, BT-118 VAT category code - [BR-IC-10 Intra-community breakdown needs an exemption reason](/resources/kosit-validator-errors/br-ic-10-exemption-reason-required) (ERROR): Business Rule - BT-118 VAT category code, BT-121 VAT exemption reason code, BT-120 VAT exemption reason text - [BR-IC-11 Intra-community supply needs a delivery date or invoicing period](/resources/kosit-validator-errors/br-ic-11-delivery-date-or-period-required) (ERROR): Business Rule - BT-72 Actual delivery date, BG-14 Invoicing period, BT-118 VAT category code - [BR-IC-12 Intra-community supply needs a deliver-to country code](/resources/kosit-validator-errors/br-ic-12-deliver-to-country-required) (ERROR): Business Rule - BT-80 Deliver to country code, BT-118 VAT category code - [BR-G-01 Export outside the EU needs its own VAT breakdown](/resources/kosit-validator-errors/br-g-01-export-vat-breakdown-required) (ERROR): Business Rule - BT-118 VAT breakdown category code, BT-151 Invoiced item VAT category code, BG-23 VAT breakdown - [BR-G-02 Export line requires a seller VAT identifier](/resources/kosit-validator-errors/br-g-02-export-line-seller-vat-id-required) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-63 Seller tax representative VAT identifier, BT-151 Invoiced item VAT category code - [BR-G-03 Export allowance requires a seller VAT identifier](/resources/kosit-validator-errors/br-g-03-export-allowance-seller-vat-id-required) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-63 Seller tax representative VAT identifier, BT-95 Document level allowance VAT category code - [BR-G-04 Export charge requires a seller VAT identifier](/resources/kosit-validator-errors/br-g-04-export-charge-seller-vat-id-required) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-63 Seller tax representative VAT identifier, BT-102 Document level charge VAT category code - [BR-G-05 Export line VAT rate must be zero](/resources/kosit-validator-errors/br-g-05-export-line-vat-rate-zero) (ERROR): Business Rule - BT-151 Invoiced item VAT category code, BT-152 Invoiced item VAT rate - [BR-G-06 Export allowance VAT rate must be zero](/resources/kosit-validator-errors/br-g-06-export-allowance-vat-rate-zero) (ERROR): Business Rule - BT-95 Document level allowance VAT category code, BT-96 Document level allowance VAT rate - [BR-G-07 Export charge VAT rate must be zero](/resources/kosit-validator-errors/br-g-07-export-charge-vat-rate-zero) (ERROR): Business Rule - BT-102 Document level charge VAT category code, BT-103 Document level charge VAT rate - [BR-G-08 Export taxable amount must equal the net sum](/resources/kosit-validator-errors/br-g-08-export-taxable-amount-sum) (ERROR): Business Rule - BT-116 VAT category taxable amount, BT-131 Invoice line net amount, BT-118 VAT breakdown category code - [BR-G-09 Export VAT category tax amount must be zero](/resources/kosit-validator-errors/br-g-09-export-vat-amount-zero) (ERROR): Business Rule - BT-117 VAT category tax amount, BT-118 VAT breakdown category code - [BR-G-10 Export breakdown needs an exemption reason](/resources/kosit-validator-errors/br-g-10-export-exemption-reason-required) (ERROR): Business Rule - BT-118 VAT breakdown category code, BT-120 VAT exemption reason text, BT-121 VAT exemption reason code - [BR-O-01 Category O invoice needs exactly one not-subject-to-VAT breakdown](/resources/kosit-validator-errors/br-o-01-not-subject-vat-breakdown-required) (ERROR): Business Rule - BG-23 VAT breakdown, BT-118 VAT category code, BT-151 Invoiced item VAT category code - [BR-O-02 Category O line forbids seller and buyer VAT identifiers](/resources/kosit-validator-errors/br-o-02-line-forbids-vat-identifiers) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-63 Seller tax representative VAT identifier, BT-48 Buyer VAT identifier - [BR-O-03 Category O document allowance forbids VAT identifiers](/resources/kosit-validator-errors/br-o-03-allowance-forbids-vat-identifiers) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-63 Seller tax representative VAT identifier, BT-48 Buyer VAT identifier - [BR-O-04 Category O document charge forbids VAT identifiers](/resources/kosit-validator-errors/br-o-04-charge-forbids-vat-identifiers) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-63 Seller tax representative VAT identifier, BT-48 Buyer VAT identifier - [BR-O-05 Category O line must not carry a VAT rate](/resources/kosit-validator-errors/br-o-05-line-forbids-vat-rate) (ERROR): Business Rule - BT-151 Invoiced item VAT category code, BT-152 Invoiced item VAT rate - [BR-O-06 Category O document allowance must not carry a VAT rate](/resources/kosit-validator-errors/br-o-06-allowance-forbids-vat-rate) (ERROR): Business Rule - BT-95 Document level allowance VAT category code, BT-96 Document level allowance VAT rate - [BR-O-07 Category O document charge must not carry a VAT rate](/resources/kosit-validator-errors/br-o-07-charge-forbids-vat-rate) (ERROR): Business Rule - BT-102 Document level charge VAT category code, BT-103 Document level charge VAT rate - [BR-O-08 Not-subject-to-VAT taxable amount must equal its line and adjustment sum](/resources/kosit-validator-errors/br-o-08-not-subject-taxable-amount-sum) (ERROR): Business Rule - BT-116 VAT category taxable amount, BT-131 Invoice line net amount, BT-92 Document level allowance amount - [BR-O-09 Not-subject-to-VAT category tax amount must be zero](/resources/kosit-validator-errors/br-o-09-not-subject-tax-amount-zero) (ERROR): Business Rule - BT-117 VAT category tax amount, BT-118 VAT category code - [BR-O-10 Not-subject-to-VAT breakdown needs an exemption reason](/resources/kosit-validator-errors/br-o-10-not-subject-exemption-reason-required) (ERROR): Business Rule - BT-118 VAT category code, BT-120 VAT exemption reason text, BT-121 VAT exemption reason code - [BR-O-11 Not-subject-to-VAT invoice must have no other VAT breakdown](/resources/kosit-validator-errors/br-o-11-forbids-other-vat-breakdowns) (ERROR): Business Rule - BG-23 VAT breakdown, BT-118 VAT category code - [BR-O-12 Not-subject-to-VAT invoice must have no non-O line](/resources/kosit-validator-errors/br-o-12-forbids-non-o-lines) (ERROR): Business Rule - BT-118 VAT category code, BT-151 Invoiced item VAT category code - [BR-O-13 Not-subject-to-VAT invoice must have no non-O document allowance](/resources/kosit-validator-errors/br-o-13-forbids-non-o-allowances) (ERROR): Business Rule - BT-118 VAT category code, BT-95 Document level allowance VAT category code - [BR-O-14 Not-subject-to-VAT invoice must have no non-O document charge](/resources/kosit-validator-errors/br-o-14-forbids-non-o-charges) (ERROR): Business Rule - BT-118 VAT category code, BT-102 Document level charge VAT category code - [BR-AF-01 IGIC category requires a matching VAT breakdown](/resources/kosit-validator-errors/br-af-01-igic-vat-breakdown-required) (ERROR): Business Rule - BT-118 VAT category code, BT-151 Invoiced item VAT category code, BG-23 VAT breakdown - [BR-AF-02 IGIC invoice line requires a seller tax identifier](/resources/kosit-validator-errors/br-af-02-igic-line-seller-vat-identifier-required) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-32 Seller tax registration identifier, BT-63 Seller tax representative VAT identifier - [BR-AF-03 IGIC document allowance requires a seller tax identifier](/resources/kosit-validator-errors/br-af-03-igic-allowance-seller-vat-identifier-required) (ERROR): Business Rule - BT-95 Document level allowance VAT category code, BT-31 Seller VAT identifier, BT-63 Seller tax representative VAT identifier - [BR-AF-04 IGIC document charge requires a seller tax identifier](/resources/kosit-validator-errors/br-af-04-igic-charge-seller-vat-identifier-required) (ERROR): Business Rule - BT-102 Document level charge VAT category code, BT-31 Seller VAT identifier, BT-63 Seller tax representative VAT identifier - [BR-AF-05 IGIC line VAT rate must be zero or greater](/resources/kosit-validator-errors/br-af-05-igic-line-rate-zero-or-greater) (ERROR): Business Rule - BT-152 Invoiced item VAT rate, BT-151 Invoiced item VAT category code - [BR-AF-06 IGIC allowance VAT rate must be zero or greater](/resources/kosit-validator-errors/br-af-06-igic-allowance-rate-zero-or-greater) (ERROR): Business Rule - BT-96 Document level allowance VAT rate, BT-95 Document level allowance VAT category code - [BR-AF-07 IGIC charge VAT rate must be zero or greater](/resources/kosit-validator-errors/br-af-07-igic-charge-rate-zero-or-greater) (ERROR): Business Rule - BT-103 Document level charge VAT rate, BT-102 Document level charge VAT category code - [BR-AF-08 IGIC taxable amount must equal the summed base](/resources/kosit-validator-errors/br-af-08-igic-taxable-amount-equals-sum) (ERROR): Business Rule - BT-116 VAT category taxable amount, BT-131 Invoice line net amount, BT-118 VAT category code - [BR-AF-09 IGIC VAT amount must equal base times rate](/resources/kosit-validator-errors/br-af-09-igic-tax-amount-equals-base-times-rate) (ERROR): Business Rule - BT-117 VAT category tax amount, BT-116 VAT category taxable amount, BT-119 VAT category rate - [BR-AF-10 IGIC breakdown must not carry an exemption reason](/resources/kosit-validator-errors/br-af-10-igic-no-exemption-reason) (ERROR): Business Rule - BT-118 VAT category code, BT-120 VAT exemption reason text, BT-121 VAT exemption reason code - [BR-AG-01 IPSI category requires a matching VAT breakdown](/resources/kosit-validator-errors/br-ag-01-ipsi-vat-breakdown-required) (ERROR): Business Rule - BT-118 VAT category code, BT-151 Invoiced item VAT category code, BG-23 VAT breakdown - [BR-AG-02 IPSI invoice line requires a seller tax identifier](/resources/kosit-validator-errors/br-ag-02-ipsi-line-seller-vat-identifier-required) (ERROR): Business Rule - BT-31 Seller VAT identifier, BT-32 Seller tax registration identifier, BT-63 Seller tax representative VAT identifier - [BR-AG-03 IPSI document allowance requires a seller tax identifier](/resources/kosit-validator-errors/br-ag-03-ipsi-allowance-seller-vat-identifier-required) (ERROR): Business Rule - BT-95 Document level allowance VAT category code, BT-31 Seller VAT identifier, BT-63 Seller tax representative VAT identifier - [BR-AG-04 IPSI document charge requires a seller tax identifier](/resources/kosit-validator-errors/br-ag-04-ipsi-charge-seller-vat-identifier-required) (ERROR): Business Rule - BT-102 Document level charge VAT category code, BT-31 Seller VAT identifier, BT-63 Seller tax representative VAT identifier - [BR-AG-05 IPSI line VAT rate must be zero or greater](/resources/kosit-validator-errors/br-ag-05-ipsi-line-rate-zero-or-greater) (ERROR): Business Rule - BT-152 Invoiced item VAT rate, BT-151 Invoiced item VAT category code - [BR-AG-06 IPSI allowance VAT rate must be zero or greater](/resources/kosit-validator-errors/br-ag-06-ipsi-allowance-rate-zero-or-greater) (ERROR): Business Rule - BT-96 Document level allowance VAT rate, BT-95 Document level allowance VAT category code - [BR-AG-07 IPSI charge VAT rate must be zero or greater](/resources/kosit-validator-errors/br-ag-07-ipsi-charge-rate-zero-or-greater) (ERROR): Business Rule - BT-103 Document level charge VAT rate, BT-102 Document level charge VAT category code - [BR-AG-08 IPSI taxable amount must equal the summed base](/resources/kosit-validator-errors/br-ag-08-ipsi-taxable-amount-equals-sum) (ERROR): Business Rule - BT-116 VAT category taxable amount, BT-131 Invoice line net amount, BT-118 VAT category code - [BR-AG-09 IPSI VAT amount must equal base times rate](/resources/kosit-validator-errors/br-ag-09-ipsi-tax-amount-equals-base-times-rate) (ERROR): Business Rule - BT-117 VAT category tax amount, BT-116 VAT category taxable amount, BT-119 VAT category rate - [BR-AG-10 IPSI breakdown must not carry an exemption reason](/resources/kosit-validator-errors/br-ag-10-ipsi-no-exemption-reason) (ERROR): Business Rule - BT-118 VAT category code, BT-120 VAT exemption reason text, BT-121 VAT exemption reason code - [BR-B-01 Split payment is only valid on a domestic Italian invoice](/resources/kosit-validator-errors/br-b-01-split-payment-domestic-italian-invoice) (ERROR): Business Rule - BT-151 Invoiced item VAT category code, BT-40 Seller country code, BT-55 Buyer country code - [BR-B-02 Split payment and standard rated cannot appear together](/resources/kosit-validator-errors/br-b-02-split-payment-excludes-standard-rated) (ERROR): Business Rule - BT-151 Invoiced item VAT category code, BT-95 Document level allowance VAT category code, BT-102 Document level charge VAT category code ## 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)