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Valutova (EN) / EN 16931 & KoSIT Validation Rules / BMF-PROFIL
BMF-PROFILBMF / § 14 UStG · BT-24 (Specification Identifier)
VAT Audit Risk: HIGH

Non-Compliant ZUGFeRD Profile (MINIMUM or BASIC-WL) under German Tax Law

Under the German Federal Ministry of Finance (BMF) ruling of Oct 15, 2025, ZUGFeRD profiles MINIMUM and BASIC-WL do not qualify as valid e-invoices under § 14 UStG.

1. Root Cause in the XML Dataset

The supplier's software exported a lightweight profile that omits mandatory line-item and tax fields required by EN 16931.

2. How to Resolve & Request a Corrected Invoice

Request the invoice in ZUGFeRD profile EN 16931 (Comfort), EXTENDED, or XRechnung 3.0.

CHECK YOUR FILE FOR BMF-PROFIL NOW

Inbound E-Invoice Audit & Authoritative Document View

Audit Workbench · Inbound Payables
Auditing invoice against EN 16931 and § 14 UStG…

Other Common E-Invoice Validation Rules (EN 16931 / KoSIT)

BR-DE-1
Rule BR-DE-1: Missing Payment Means (BG-16) in XRechnung
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BR-DE-2
Rule BR-DE-2: Missing Seller Contact Group (BG-6)
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BR-DE-15
Rule BR-DE-15: Missing Buyer Reference / Leitweg-ID (BT-10)
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BR-DE-16
Rule BR-DE-16: Missing Seller VAT ID (BT-31) or Tax Number (BT-32)
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BR-DE-18
Rule BR-DE-18: Invalid Skonto Syntax in Payment Terms (BT-20)
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BR-DE-23
Rule BR-DE-23: Missing Payee IBAN (BT-84) for Credit Transfer
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BR-CO-10
Rule BR-CO-10: Sum of Invoice Line Net Amounts (BT-106) Mismatch
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BR-CO-15
Rule BR-CO-15: Invoice Gross Total (BT-112) ≠ Net (BT-109) + VAT (BT-110)
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BR-CO-26
Rule BR-CO-26: Missing Seller Identifier (BT-29, BT-30, or BT-31)
→
BR-S-02
Rule BR-S-02: Standard Rated VAT (Category S) Missing Seller Tax ID
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BMF-PROFIL
Non-Compliant ZUGFeRD Profile (MINIMUM or BASIC-WL) under German Tax Law
→