BR-DE-26: Corrected invoice without reference to the original invoice

A rule from XRechnung, the German national specification (CIUS) of EN 16931. What the message means and how to fix it.

What the message means

With invoice type code 384 (corrected invoice, BT-3) the invoice should name the invoice it corrects (group BG-3 “Preceding Invoice reference” with the preceding invoice number BT-25 “Preceding Invoice reference” and ideally its date BT-26 “Preceding Invoice issue date”). The rule is a warning: the KoSIT validator still accepts the file, but many receivers cannot match the correction without the reference.

How to fix it

Enter the number and the issue date of the invoice you are correcting. If it is not a correction but a normal invoice, use code 380; for a credit note use 381.

Where the field is in the file

UBL: cac:BillingReference/cac:InvoiceDocumentReference (cbc:ID, cbc:IssueDate)
CII: ram:ApplicableHeaderTradeSettlement/ram:InvoiceReferencedDocument (ram:IssuerAssignedID, ram:FormattedIssueDateTime)

The rule applies only to invoices that declare XRechnung in the specification identifier (BT-24), for example invoices to German public authorities. For Peppol BIS, ZUGFeRD or a plain EN 16931 invoice it does not apply. The original rule text in the KoSIT files is German.

Check the invoice again: The free validator runs the official KoSIT rule files (EN 16931 rules for UBL and CII, plus the German XRechnung rules) in your browser. Your invoice never leaves your computer, and the report links to the English explanations.

All error codes

Technical notes on the data format, not tax or legal advice. Whether VAT rate, supply and amounts are correct in substance is a question for your tax adviser.