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Valutova (EN) / EN 16931 & KoSIT Validation Rules / BR-DE-23
BR-DE-23XRechnung 3.0 (CIUS DE) · BT-84 (Payee IBAN)
VAT Audit Risk: MEDIUM

Rule BR-DE-23: Missing Payee IBAN (BT-84) for Credit Transfer

When PaymentMeansCode 58 (SEPA credit transfer) or 30 is selected, a valid payee account IBAN (BT-84) is mandatory.

1. Root Cause in the XML Dataset

The XML specifies credit transfer without providing the payee IBAN node.

2. How to Resolve & Request a Corrected Invoice

Request an updated XML invoice including the creditor IBAN in BT-84.

CHECK YOUR FILE FOR BR-DE-23 NOW

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

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