XRechnung 2.4.0: UBL validation rule changes

The rule requires that a party identification element (cac:PartyIdentification/cbc:ID in UBL or ram:GlobalID in CII) with a schemeID attribute and an XRechnung extension context uses a scheme identifier from the ISO 6523 ICD code list supplied by the rule. In UBL, SEPA is also allowed if the element is inside an AccountingSupplierParty or PayeeParty; in CII only the ISO 6523 ICD codes are accepted. The document fails when the schemeID is not one of those allowed codes or contains internal spaces.

Set the schemeID attribute to a code from the rule's ISO-6523-ICD-EXT-CODES list (e.g., 0002, 0060, or 0088) with no internal spaces. In UBL, if the party is the accounting supplier or payee, SEPA is also accepted; in CII only an ISO 6523 ICD code is allowed. If the scheme identifier is not needed for this party identification, remove the schemeID attribute.

This rule applies to item standard identification identifiers that carry a schemeID and occur in a document using the XRechnung extension. It requires the schemeID attribute, after trimming surrounding whitespace, to contain no internal spaces and to be exactly one of the codes listed in the rule's $ISO-6523-ICD-EXT-CODES (for example 0002, 0088, XR01). It fails if the attribute is empty or whitespace-only, contains spaces inside the value, or is not one of those codes.

On the relevant element (cac:StandardItemIdentification/cbc:ID in UBL, ram:SpecifiedTradeProduct/ram:GlobalID in CII), set the schemeID attribute to a single valid ISO 6523 ICD code from the allowed list, without any spaces inside the code. For example, use 0002 or XR01 as appropriate. Ensure only one code is provided; if you currently have multiple codes separated by spaces, keep only the applicable one. If the code you used is not in the list, look up the correct ISO 6523 ICD code for the item identification scheme.

For an endpoint identifier (cbc:EndpointID or ram:URIID) that has a schemeID and the invoice declares itself as an XRechnung extension, the schemeID must be exactly one of the codes from the CEF EAS code list accepted by the rule, with no spaces inside the value. The test fails if the schemeID is empty or whitespace-only, contains an internal space, or is not in the allowed code list.

Set the schemeID attribute to a valid CEF EAS code from the rule's list, such as "0088" or "0208". Ensure the value is not empty and does not contain spaces. If the current scheme identifier is not in the list, map it to the appropriate CEF EAS code.

The rule applies when the document is identified as an XRechnung extension (the $isExtension condition is true). For such documents, the @schemeID attribute on cac:PartyLegalEntity/cbc:CompanyID (UBL) or on ram:ID outside ram:SpecifiedTaxRegistration (CII) must be a code from the ISO 6523 ICD list, and it must not contain any whitespace. If the value is empty, contains a space, or is not exactly one of the listed codes, the document fails validation. This is a fatal rule, so the invoice is rejected.

Set @schemeID to one of the allowed ISO 6523 ICD codes from the rule's list, for example XR01 or 0002, and ensure there are no spaces. If the current value is not in the list or contains whitespace, replace it with the correct code for your identification scheme.

The rule checks the schemeID attribute of the delivery location identifier (UBL: cac:DeliveryLocation/cbc:ID; CII: ram:ApplicableHeaderTradeDelivery/ram:ShipToTradeParty/ram:GlobalID) when the document is declared as an XRechnung extension. The value must not contain internal spaces and must be one of the codes in the rule's ISO 6523 ICD extension list (for example, 0002, 0088, or XR01). The document fails when this attribute contains an internal space or is not one of those listed codes.

Change the schemeID value to a code from the ISO 6523 ICD list, such as 0002, 0088, or XR01. Ensure the value has no spaces; if spaces come from data entry, correct the field or mapping to output only the code. Check the source system's configuration for delivery location identifier schemes and align it with the allowed ISO 6523 ICD codes.

The rule requires that the endpoint identifier's schemeID attribute (cbc:EndpointID/@schemeID in UBL, ram:URIID/@schemeID in CII) is a value from the CEF EAS code list, and that the value contains no spaces (after surrounding whitespace is removed). The test checks both conditions: it fails if the normalized schemeID contains any space or if it is not one of the listed codes. Because severity is fatal, an invoice with a schemeID that does not satisfy this is rejected.

Set the endpoint identifier scheme identifier to a valid CEF EAS code. In UBL, change cbc:EndpointID/@schemeID to one of the allowed codes, e.g. 0088, 9930, or EM. In CII, set ram:URIID/@schemeID similarly. Ensure the value has no spaces within it and matches exactly one code from the list. If you believe the current value is already a scheme identifier, verify it is listed in the rule; only codes in the list are accepted.

The rule requires the cbc:TaxExemptionReasonCode element (in CII: ram:ExemptionReasonCode) to contain a value that appears in the CEF VATEX code list. The test first checks that the normalized value contains no space, then checks that the uppercase form of the value is present in the list provided by the rule. A document fails if the value contains a space or is not in that list.

Set the cbc:TaxExemptionReasonCode (or ram:ExemptionReasonCode) value to one of the codes listed in the rule's CEF VATEX code list, for example VATEX-EU-79-C or VATEX-FR-FRANCHISE. Ensure the value has no spaces; case is ignored by the test, but using the exact uppercase form is safest. If the current value is not in the list, replace it with the correct VAT exemption reason code.

The rule requires cbc:TaxCurrencyCode (UBL) or ram:TaxCurrencyCode (CII) to hold an ISO 4217 alpha-3 currency code from the list accepted by BR-CL-05. It passes only when the normalized value is exactly one of the 178 listed codes, for example EUR, USD, or GBP. A document fails if the element is empty, contains only whitespace, has an internal space, or uses a code not on that list.

Put a valid ISO 4217 alpha-3 currency code in the tax currency field, such as EUR, USD, or GBP. Ensure the value has no internal spaces (surrounding whitespace is ignored by the rule) and is not empty or only whitespace. Check that the code is present in the BR-CL-05 list; if the current code is something else, replace it with the correct three-letter ISO 4217 code.

The rule requires that for an object identifier (in UBL, cac:AdditionalDocumentReference[cbc:DocumentTypeCode = '130']/cbc:ID[@schemeID] or cac:DocumentReference[cbc:DocumentTypeCode = '130']/cbc:ID[@schemeID]; in CII, ram:ReferenceTypeCode), the identification scheme identifier must be a code from a restricted list of UNTDID 1153 values and must not contain any spaces. The test normalizes whitespace and checks that the value contains no space and is one of the allowed codes. Because the rule is fatal, a document that does not satisfy these conditions fails validation.

Set the scheme identifier to an allowed code from the UNTDID 1153 list. In UBL, change the schemeID attribute on cbc:ID; in CII, change the ram:ReferenceTypeCode element. The value must be one of the codes accepted by the test (e.g., AAA, AAB, AC, ZZZ) and must not contain spaces. Leading/trailing whitespace is ignored, but internal spaces are not allowed. If the current value is not in the list or has spaces, replace it with a correct code for the identifier scheme; check the UNTDID 1153 code list if unsure.

The rule requires the @schemeID attribute on the identifier in cac:PartyIdentification/cbc:ID (UBL) or ram:GlobalID (CII, excluding elements under ram:SpecifiedTradeProduct or ram:ShipToTradeParty) to be a code from the ISO 6523 ICD list. For UBL only, the value SEPA is also accepted if the element is within an cac:AccountingSupplierParty or cac:PayeeParty. If the attribute is present but empty or whitespace-only, contains a space, or is not one of the allowed values, the document fails validation.

Set @schemeID to a valid ISO 6523 ICD code, for example 0002, 0003, 0088, or any other code from the rule's accepted list. In UBL, if the scheme must be SEPA, use exactly SEPA and ensure the identifier is inside an cac:AccountingSupplierParty or cac:PayeeParty. Check the current value for typos, extra spaces, or a code outside the allowed list.

The rule requires that the @schemeID of cac:PartyLegalEntity/cbc:CompanyID (UBL) or ram:ID outside ram:SpecifiedTaxRegistration (CII) is coded using one of the ISO 6523 ICD identifiers. The test checks that the normalized value contains no spaces and matches one of the four-digit codes listed in the rule. A document fails when the @schemeID is missing, blank, contains spaces, or has a code not present in that list.

Set the @schemeID attribute to a valid four-digit code from the ISO 6523 ICD list accepted by the rule, such as 0002 or 0003, without spaces. Check the exact code used against the codes listed in the rule.

The rule requires the invoice currency code to be a valid ISO 4217 alpha-3 currency code. It checks that the code contains no spaces and appears in the rule's list of accepted currency codes. A document fails if cbc:DocumentCurrencyCode (UBL) or ram:InvoiceCurrencyCode (CII) is empty, contains whitespace, or is not one of the listed codes.

Set the currency code element to a three-letter ISO 4217 code from the list allowed by the rule, for example EUR, USD, or GBP. In UBL use cbc:DocumentCurrencyCode; in CII use ram:InvoiceCurrencyCode. Ensure the value contains no spaces.

The rule requires that the schemeID attribute on the delivery location identifier (cac:DeliveryLocation/cbc:ID[@schemeID]) be one of the ISO 6523 ICD codes listed in the rule, with no spaces inside the value. The test rejects any value whose normalized form contains a space or is not in the embedded list. Since this is a fatal rule, an invoice with any other schemeID fails validation.

Set the schemeID attribute to a code from the ISO 6523 ICD list, for example 0088, and ensure it has no internal spaces or whitespace. If you are unsure which code applies, check the identifier scheme used for the delivery location.

The rule checks the item classification identifier scheme identifier in cac:CommodityClassification/cbc:ItemClassificationCode[@listID] (UBL) or ram:ClassCode[@listID] (CII). After surrounding whitespace is ignored, the value must not contain any internal space and must exactly match one of the 185 listed UNTDID 7143 codes, for example AA, AB, AC, EN, or ZZZ. A missing value, a value with internal spaces, or any value not in that list violates this fatal rule.

Set the listID attribute to a valid UNTDID 7143 code from the rule's list, e.g. AA, AB, AC, EN, or ZZZ. The value may have leading or trailing whitespace, but after trimming it must be exactly one of those 185 codes and contain no internal spaces. If you do not know which code applies to the item classification, check the UNTDID 7143 list for the correct scheme identifier.

The rule requires that within cac:TaxRepresentativeParty, the seller tax representative name element cac:PartyName/cbc:Name occurs at most once. A document fails when more than one cac:PartyName/cbc:Name element is present inside cac:TaxRepresentativeParty.

In the invoice, locate cac:TaxRepresentativeParty and ensure it contains at most one cac:PartyName/cbc:Name. If multiple names are present, remove the extra cac:PartyName/cbc:Name elements, leaving zero or one name. In the producing system, configure the tax representative party to emit only a single name.

The rule requires that the scheme identifier in the item standard identifier (cac:StandardItemIdentification/cbc:ID[@schemeID] in UBL, or ram:SpecifiedTradeProduct/ram:GlobalID[@schemeID] in CII) be exactly one code from the ISO 6523 ICD code list. The test checks that the value does not contain a space and matches one of the listed codes such as 0088, 0160, or 0248. Because the severity is fatal, a value that contains a space or is not among the listed codes causes the document to fail validation.

Set the @schemeID attribute to a valid ISO 6523 ICD code from the rule's list, with no spaces inside the value. For example, use 0088 if that is the correct scheme for the item identifier. If the current value is not in the list, look up the correct ISO 6523 ICD code for the identifier scheme in use.

The rule requires that the @currencyID attribute on amount elements (UBL) or on ram:TaxTotalAmount (CII) contains an ISO 4217 alpha-3 currency code from the list accepted by the rule, and that the code contains no spaces. Because the severity is fatal, an invoice that does not satisfy this condition is rejected with message [BR-CL-03]-currencyID MUST be coded using ISO code list 4217 alpha-3.

Set the currencyID attribute to a valid three-letter ISO 4217 alpha-3 code that appears in the rule's list, for example EUR or USD. Ensure the value is not empty and contains no spaces. In UBL this applies to amount elements such as cbc:TaxAmount; in CII it applies to ram:TaxTotalAmount[@currencyID]. If the current value is not a valid code, correct it in the source system.

BR-CL-01 requires the document type code to be exactly one of the UNTDID 1001 codes allowed by the rule. For UBL, cbc:InvoiceTypeCode must contain one of the invoice-related codes, and cbc:CreditNoteTypeCode must contain one of the credit-note-related codes. For CII, rsm:ExchangedDocument/ram:TypeCode must contain one of the combined list. The value must not contain any space; after trimming whitespace it must be a single token. A missing, empty, or non-listed value fails this fatal rule.

Set the document type code element to an allowed code. For UBL cbc:InvoiceTypeCode, use an invoice-related code such as 380, 384, or 389. For UBL cbc:CreditNoteTypeCode, use a credit-note-related code such as 381, 396, or 420. For CII rsm:ExchangedDocument/ram:TypeCode, use any allowed code, for example 380 or 381. Ensure the value has no internal spaces; leading/trailing whitespace is ignored.

This warning checks that the specification identifier (BT-24) is one of the accepted XRechnung identifiers. In UBL this is cbc:CustomizationID; in CII it is ram:GuidelineSpecifiedDocumentContextParameter/ram:ID. The rule accepts one of three values: the XRechnung CIUS identifier, the XRechnung extension identifier, or the XRechnung CVD identifier. Because severity is warning, the document is not rejected, but the validator reports that the identifier does not syntactically match one of these expected XRechnung identifiers.

Set the specification identifier field to the exact identifier that applies to the XRechnung version being used. It must be one of the rule's accepted patterns: urn:cen.eu:en16931:2017#compliant#urn:xeinkauf.de:kosit:xrechnung_<version>, the same with #conformant#urn:xeinkauf.de:kosit:extension:xrechnung_<version>, or the CVD variant ...xrechnung_<version>#compliant#urn:xeinkauf.de:kosit:xrechnung:cvd_<cvd-version>. For UBL, change cbc:CustomizationID; for CII, change ram:GuidelineSpecifiedDocumentContextParameter/ram:ID.

The message says an invoice with an invoice line, a document-level allowance or a document-level charge whose VAT category code is "IPSI" must contain a VAT breakdown entry (BG-23) with that code. Both syntax tests look for the code M, not the word "IPSI".

In UBL, if a cac:AllowanceCharge/cac:TaxCategory or cac:ClassifiedTaxCategory with cbc:ID M and VAT tax scheme exists, then cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory must contain a cbc:ID M entry whose tax scheme is VAT. The test also works the other way: if no such source category exists, the breakdown must not contain a M entry with the VAT tax scheme.

In CII, the test does not simply require one breakdown entry. If ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax has a ram:CategoryCode M, the number of those entries plus the ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax entries with M must be at least 2. The same holds for ram:CategoryTradeTax entries with M (document-level allowances and charges) plus the header entries. The CII test has no reverse check.

In UBL, add a cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory with cbc:ID M and the VAT tax scheme whenever a line, allowance or charge uses M, and remove a M breakdown entry when none does. In CII, make sure a header ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax with ram:CategoryCode M exists whenever a line or document-level allowance or charge uses M. Use the code M in the document; the word "IPSI" is not matched by this rule's test.

The rule requires that a "Contract reference" (BT-12) is transmitted, with a non-empty identifier. In UBL this means cac:ContractDocumentReference/cbc:ID, and in CII it means ram:ContractReferencedDocument/ram:IssuerAssignedID, each with a value that is not empty or only whitespace. The document fails because no such element with a non-whitespace value is present.

Add at least one cac:ContractDocumentReference containing a cbc:ID with the contract identifier (for UBL), or at least one ram:ContractReferencedDocument containing ram:IssuerAssignedID with the contract identifier (for CII). The value must not be empty or whitespace-only.

The rule applies to each cac:PartyTaxScheme. The test requires both cac:TaxScheme/cbc:ID and cbc:CompanyID to exist in that element. The message says CompanyID (VAT Identifier) must be stated when providing PartyTaxScheme/TaxScheme/ID; because the test uses and, a PartyTaxScheme missing either element fails. This is a fatal rule, so the document is rejected.

Ensure every cac:PartyTaxScheme contains both cac:TaxScheme/cbc:ID and cbc:CompanyID. If cbc:CompanyID is missing, add the VAT identifier. If cac:TaxScheme/cbc:ID is missing, add the tax scheme identifier. Check the system that generates the invoice to include both elements whenever a PartyTaxScheme is used.

For each invoice line or credit note line whose VAT category code (BT-151) is "IGIC" (UBL: cbc:ID = L in cac:ClassifiedTaxCategory with VAT tax scheme), the invoiced item VAT rate (BT-152, UBL: cbc:Percent) must be zero or greater. The test requires cbc:Percent to be greater than or equal to 0; a document fails if any such line has a negative cbc:Percent.

In the applicable cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory or cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory where cbc:ID is L, set cbc:Percent to a value greater than or equal to 0, such as 0 or a positive rate. Ensure the system generating the invoice does not produce negative percentages for IGIC-coded lines.

The rule requires that a document-level charge (BG-21) whose VAT category code (BT-102) is IGIC has a VAT rate (BT-103) of zero or greater. The message says "0 (zero) or greater than zero", and the UBL test matches it: it selects cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory where cbc:ID is L and the tax scheme is VAT, and requires cbc:Percent >= 0. The CII test does not match the message: it selects ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true()]/ram:CategoryTradeTax where ram:CategoryCode is L and ram:TypeCode is VAT, and requires ram:RateApplicablePercent > 0, so a rate of 0 passes in UBL and fails in CII.

In UBL, set cbc:Percent in the matching cac:TaxCategory to 0 or any positive number. In CII, set ram:RateApplicablePercent in the matching ram:CategoryTradeTax to a number greater than 0, because 0 fails the CII test. If the charge really has a zero rate, expect a CII validator to reject it even though UBL accepts it.

The rule requires that the scheme identifier for the item classification identifier (BT-158) is specified using the listID attribute on cbc:ItemClassificationCode in UBL or ram:ClassCode in CII, and that its value is one of the codes from the UNTDID 7143 code list as defined in the rule. The test checks that after trimming whitespace, the listID contains no spaces and exactly matches one of the space-separated codes in $UNTDID-7143-CVD-CODES (for example CVD, AA, AB). A document fails if the attribute is missing, empty, contains spaces, or has a value not in that list.

In UBL, set the listID attribute on cac:Item/cac:CommodityClassification/cbc:ItemClassificationCode to one of the allowed UNTDID 7143 codes, e.g. CVD. In CII, set listID on ram:SpecifiedTradeProduct/ram:DesignatedProductClassification/ram:ClassCode similarly. Ensure the attribute contains exactly one code with no spaces around or inside it.

In UBL, the rule applies to each cac:TaxCategory inside cac:TaxTotal/cac:TaxSubtotal where the VAT category code cbc:ID is M (the code for IPSI, BT-118) and the tax scheme is VAT. The test requires that neither cbc:TaxExemptionReason (BT-120, VAT exemption reason text) nor cbc:TaxExemptionReasonCode (BT-121, VAT exemption reason code) is present. If either child element exists under such a cac:TaxCategory, the invoice fails this fatal rule.

Remove cbc:TaxExemptionReason and cbc:TaxExemptionReasonCode from the cac:TaxCategory whose cbc:ID is M and whose cac:TaxScheme/cbc:ID is VAT. If the system generates these fields for IPSI, change the mapping so that a VAT category code M is sent without any exemption reason fields.

The rule checks each invoice or credit note line item's ItemClassificationCode (BT-158). When the classification scheme identifier (@listID) is 'CVD', the code value must be one of the allowed vehicle categories: M1, M2, M3, N1, N2, N3. If the list identifier is not 'CVD', the rule does not restrict the value. A document is rejected when the list identifier is 'CVD' and the code is not one of those six values.

Set the text of the item classification code to one of M1, M2, M3, N1, N2, N3 when the @listID attribute is 'CVD'. If the classification is not a CVD vehicle category, correct the @listID to the appropriate scheme identifier or remove the 'CVD' list identifier so the rule does not apply.

The rule is fatal. In UBL, if an invoice contains a document-level allowance (cac:AllowanceCharge with cbc:ChargeIndicator=false()) whose cac:TaxCategory/cbc:ID is L and whose tax scheme ID upper-cased is VAT, then the invoice must also contain at least one of: a cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID, or a cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/normalize-space(upper-case(cbc:ID)) = 'VAT']/cbc:CompanyID. If no such allowance exists, the rule passes. In CII, a matching allowance is ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator/udt:Indicator=false() and ram:CategoryTradeTax with ram:CategoryCode='L' and upper-case ram:TypeCode='VAT'; if such an allowance exists, the invoice must contain ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID either VA or FC, or ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID='VA'. The message says BT-95 is “IGIC”, but the test checks category/code L under a VAT scheme, not a literal “IGIC” value.

If an invoice has the described document-level allowance, add at least one of the seller identifiers. In UBL, put a cbc:CompanyID inside cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme, or inside cac:TaxRepresentativeParty/cac:PartyTaxScheme where the tax scheme is VAT. In CII, add ram:SpecifiedTaxRegistration/ram:ID in ram:SellerTradeParty with schemeID VA or FC, or in ram:SellerTaxRepresentativeTradeParty with schemeID VA. If no such document-level allowance is present, the rule is satisfied and no identifier is required by this rule. Note the message says “IGIC” but the test checks for code L; ensure the allowance's category/code matches what the test expects (L under VAT) before relying on this rule.

The message states that where VAT category code (BT-118) is "IPSI", the VAT category tax amount (BT-117) must equal the taxable amount (BT-116) multiplied by the rate (BT-119). In UBL the selector instead requires cac:TaxCategory/cbc:ID to be 'M', not "IPSI", and the test checks that cbc:TaxAmount is within ±1 currency unit of cbc:TaxableAmount * cbc:Percent / 100, rounded to two decimal places. In CII the test is true(), so the calculation is not enforced there.

In UBL, for the cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory with cbc:ID = 'M' and VAT tax scheme, set cbc:TaxAmount to approximately cbc:TaxableAmount * cbc:Percent / 100, rounded to two decimal places, ensuring the difference is less than 1 currency unit. If the invoice uses cbc:ID = 'IPSI', the rule as given would not select it; check whether your validator uses a different condition. In CII, no change is required by this rule because the test always passes.

For each invoice or credit note line in a CVD-type document, if the item classification identifier (BT-158) uses the scheme identifier 'CVD' (UBL: cac:CommodityClassification/cbc:ItemClassificationCode with @listID = 'CVD'), then the same item must contain exactly one item attribute name (BT-160) with the value 'cva' (UBL: cac:AdditionalItemProperty/cbc:Name = 'cva'). In CII syntax, a ram:DesignatedProductClassification/ram:ClassCode with @listID = 'CVD' requires exactly one ram:ApplicableProductCharacteristic with ram:Description = 'cva'. A line fails when it has such a CVD classification but the count of 'cva' item attributes is not exactly 1 (zero or more than one). Lines without a CVD item classification are not affected.

Ensure that each line item containing a CVD item classification also contains exactly one item attribute named 'cva'. In UBL, set the count of cac:AdditionalItemProperty elements where cbc:Name = 'cva' to exactly 1; in CII, set the count of ram:ApplicableProductCharacteristic elements where ram:Description = 'cva' to exactly 1. In business terms, set "Item attribute name" (BT-160) to 'cva' exactly once for that line. If multiple such attributes exist, keep only one; if none exist, add one.

The rule applies when an invoice or credit note contains an invoice line with Invoiced item VAT category code (BT-151) “IGIC”, represented as cbc:ID = L under a VAT cac:TaxScheme in UBL, or ram:CategoryCode = L with ram:TypeCode = VAT in CII. If such a line exists, the document must include at least one of the seller VAT identifier (BT-31), seller tax registration identifier (BT-32), or seller tax representative VAT identifier (BT-63). In UBL, this means a cbc:CompanyID in the seller's cac:PartyTaxScheme or a VAT-scheme cbc:CompanyID in a cac:TaxRepresentativeParty; in CII, it means a ram:SpecifiedTaxRegistration/ram:ID with @schemeID = VA or FC on the ram:SellerTradeParty, or @schemeID = VA on the ram:SellerTaxRepresentativeTradeParty. Documents with an IGIC line but none of these identifiers fail validation because severity is fatal.

If the line is correctly IGIC, add the missing identifier: in UBL, place cbc:CompanyID in /ubl:Invoice/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme (or in cac:TaxRepresentativeParty/cac:PartyTaxScheme with cac:TaxScheme/cbc:ID = VAT); in CII, add ram:SpecifiedTaxRegistration/ram:ID under ram:SellerTradeParty with @schemeID = VA or FC, or under ram:SellerTaxRepresentativeTradeParty with @schemeID = VA. If the line is not supposed to be IGIC, set its VAT category code to the appropriate non-L value in the relevant syntax.

In UBL, this fatal rule applies to a VAT breakdown (cac:TaxSubtotal) whose VAT category code (cbc:ID) is 'L' (IGIC) and whose tax scheme is VAT. The VAT category tax amount (cbc:TaxAmount, BT-117) must be close to the VAT category taxable amount (cbc:TaxableAmount, BT-116) multiplied by the VAT category rate (cbc:Percent, BT-119) divided by 100: the test accepts a difference of less than 1 currency unit from the result rounded to two decimal places. The message says the amounts shall be equal, but the UBL test allows this tolerance. In CII the test is always true, so this rule does not reject CII documents.

For UBL, in the failing cac:TaxSubtotal with cac:TaxCategory/cbc:ID = 'L' and cac:TaxScheme/cbc:ID = 'VAT', set ../cbc:TaxAmount to ../cbc:TaxableAmount multiplied by cbc:Percent divided by 100, rounded to two decimal places; a difference of less than 1 currency unit is accepted. Check that cbc:TaxableAmount and cbc:Percent are present and numeric. No change is needed for CII because the test evaluates to true.

This fatal XRechnung rule requires that a CVD invoice or credit note includes the element "Tender or lot reference" (BT-17). In UBL, at least one cac:OriginatorDocumentReference/cbc:ID must exist with a value that is not empty or only whitespace. In CII, at least one ram:AdditionalReferencedDocument must have ram:TypeCode equal to '50' and a ram:IssuerAssignedID that is not empty or only whitespace. A document fails when no such reference or ID is present.

Add the tender or lot reference (BT-17) to the document. In UBL, include cac:OriginatorDocumentReference/cbc:ID with a non-empty value. In CII, include ram:AdditionalReferencedDocument with ram:TypeCode set to '50' and ram:IssuerAssignedID containing the reference. If the field already exists, check that its ID is not empty or only whitespace.

This is a fatal rule for a document-level allowance (BG-20). In UBL it applies to cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory where cbc:ID is 'M' and the VAT scheme is 'VAT'; the VAT rate element cbc:Percent must be present and greater than or equal to 0. In CII it applies to ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false()]/ram:CategoryTradeTax where ram:CategoryCode is 'M' and ram:TypeCode is 'VAT'; ram:RateApplicablePercent must be present and greater than or equal to 0. The rule message says the VAT category code is 'IPSI' (BT-95), but the test actually selects code 'M', so the test does not check 'IPSI'.

For the allowance with VAT category code 'M' (the code selected by the test), make sure the rate element is present and non-negative. In UBL set cbc:Percent to 0 or a positive number inside the cac:TaxCategory with cbc:ID='M'. In CII set ram:RateApplicablePercent to 0 or a positive number inside ram:CategoryTradeTax with ram:CategoryCode='M'. If your invoice uses category 'IPSI', verify whether your system maps it to 'M'; the rule as implemented only checks 'M'.

In UBL, for a cac:AllowanceCharge with cbc:ChargeIndicator=true(), the rule checks each cac:TaxCategory that has cbc:ID equal to M and a VAT tax scheme; its cbc:Percent must be 0 or greater (>= 0). In CII, for a ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator/udt:Indicator=true(), it checks ram:CategoryTradeTax with ram:CategoryCode = 'M' and ram:TypeCode VAT (case-insensitive); its ram:RateApplicablePercent must be >= 0. The rule's message says the category code is IPSI, but the test in both syntaxes selects code M. The test only enforces a non-negative numeric rate; a missing rate or a negative value causes a fatal validation error.

Set the cbc:Percent (UBL) or ram:RateApplicablePercent (CII) on the charge's tax category to a numeric value 0 or greater, e.g. 0, 5, 19. Remove any negative value or ensure the element exists. If your invoice uses a category code IPSI that is not mapped to M, the rule as written will not apply; check the code mapping used by the sender to match the test's expectation (M).

For a document-level allowance (BG-20) with VAT category code 'IGIC' (code 'L' in the rule), the rule checks the VAT rate. In UBL, the element cac:AllowanceCharge with cbc:ChargeIndicator=false() and cac:TaxCategory with cbc:ID='L' and TaxScheme VAT must have cbc:Percent >= 0. In CII, the equivalent ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator/udt:Indicator=false() and ram:CategoryTradeTax with ram:CategoryCode='L' and ram:TypeCode='VAT' must have ram:RateApplicablePercent > 0. The UBL test matches the message ('0 or greater than zero'), but the CII test is stricter, requiring greater than zero, so a zero rate fails in CII.

In UBL, set cbc:Percent to a number equal to or greater than 0. In CII, set ram:RateApplicablePercent to a number greater than 0. If the intended rate is zero, it will pass UBL but not CII; for CII use a positive number or verify whether zero should be accepted.

In XRechnung, a document-level charge (UBL: cac:AllowanceCharge with cbc:ChargeIndicator=true(); CII: ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator/udt:Indicator=true()) whose VAT category code is "IPSI" (represented by code M in UBL cbc:ID or CII ram:CategoryCode, with VAT tax scheme/type code VAT) requires the invoice to include at least one of: the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32), or the seller tax representative VAT identifier (BT-63). The UBL test requires an existing seller cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID, or a cac:TaxRepresentativeParty/cac:PartyTaxScheme[cbc:ID='VAT']/cbc:CompanyID. The CII test requires a ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID='VA' or 'FC', or a ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID='VA'. Because severity is fatal, an invoice that does not satisfy the rule fails validation. Note that the message uses "IPSI" but the test uses code M to identify that category.

If the document-level charge is correctly IPSI (code M), add at least one required identifier: in UBL, set cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID to the seller's VAT or tax registration number, or set cac:TaxRepresentativeParty/cac:PartyTaxScheme[cbc:ID='VAT']/cbc:CompanyID to the seller tax representative VAT number. In CII, set ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID='VA' or 'FC', or ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID='VA'. If the charge is not IPSI, change the VAT category code (UBL cbc:ID or CII ram:CategoryCode) from M to another value that is valid for the invoice.

The rule requires that if the invoice or credit note contains a document level charge (BG-21, „Dokumentenebene Zuschlag“) whose VAT category code (BT-102) is IGIC — represented in UBL by cbc:ID = L and in CII by CategoryCode = L — then the document must also contain at least one of the Seller VAT Identifier (BT-31), Seller Tax registration identifier (BT-32), or Seller tax representative VAT identifier (BT-63). In UBL, the affected charge is cac:AllowanceCharge with cbc:ChargeIndicator=true() and cac:TaxCategory where cbc:ID = L and cac:TaxScheme/cbc:ID = VAT (case and surrounding whitespace are ignored); the identifier requirement is met by cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID or by cac:TaxRepresentativeParty/cac:PartyTaxScheme with cac:TaxScheme/cbc:ID = VAT and cbc:CompanyID. In CII, the affected charge is ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator/udt:Indicator=true() and ram:CategoryTradeTax where ram:CategoryCode = L and upper-case(ram:TypeCode) = VAT; the identifier requirement is met by ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID = VA or FC, or by ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID = VA. A fatal error means the document fails validation when such a charge exists but none of the required identifiers is present.

Add at least one of the required seller identifiers to the invoice. In UBL, add either cbc:CompanyID under cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme (seller VAT number or tax registration number), or cbc:CompanyID under cac:TaxRepresentativeParty/cac:PartyTaxScheme with cac:TaxScheme/cbc:ID = VAT. In CII, add either ram:ID under ram:SellerTradeParty/ram:SpecifiedTaxRegistration with @schemeID = VA or FC, or ram:ID under ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration with @schemeID = VA. Ensure the value is the correct identifier for the seller or tax representative.

In a document flagged as CVD, if an item attribute has the name cva (UBL: cac:AdditionalItemProperty/cbc:Name, CII: ram:ApplicableProductCharacteristic/ram:Description), the corresponding item attribute value (BT-161) must be one of clean, zero-emission, or other. The value is checked after ignoring surrounding whitespace. A document fails validation when the value is missing, only whitespace, or any other text.

Set the item attribute value for the cva attribute to one of the allowed values: clean, zero-emission, or other (e.g. <cbc:Value>clean</cbc:Value> or <ram:Value>clean</ram:Value>). If the value is currently missing or different, correct it in the invoice data or in the system that produces it.

This fatal rule requires that for each VAT breakdown (BG-23) with VAT category code IGIC (UBL: cbc:ID = L, CII: ram:CategoryCode = L), the VAT category taxable amount (BT-116) equals the sum of invoice line net amounts plus document-level charges minus document-level allowances, all having the same VAT rate. In UBL the test allows a tolerance of less than 1 currency unit (strictly between cbc:TaxableAmount - 1 and cbc:TaxableAmount + 1), while in CII the test requires exact equality after rounding each sum to 2 decimal places. A document fails when the taxable amount in an IGIC rate breakdown does not match that computed sum within the syntax-specific tolerance.

In UBL, set cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxableAmount for each IGIC rate to the exact sum of cbc:LineExtensionAmount from lines with cac:Item/cac:ClassifiedTaxCategory/cbc:ID = L and matching cbc:Percent, plus cbc:Amount from cac:AllowanceCharge with cbc:ChargeIndicator=true() and the same category/rate, minus cbc:Amount from allowances with cbc:ChargeIndicator=false(). In CII, set ram:BasisAmount in ram:ApplicableTradeTax to the exact (2-decimal rounded) sum of ram:LineTotalAmount from lines with ram:ApplicableTradeTax/ram:CategoryCode = L and matching ram:RateApplicablePercent, plus ram:ActualAmount from header ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator/udt:Indicator=true() and matching category/rate, minus allowances with false. Ensure all relevant line items and document-level charges/allowances use category code L and the correct rate.

The message says an invoice with an invoice line, a document-level allowance or a document-level charge whose VAT category code is "IGIC" must contain a VAT breakdown entry (BG-23) with that code. Both syntax tests look for the code L, not the word "IGIC".

In UBL, if a cac:AllowanceCharge/cac:TaxCategory or cac:ClassifiedTaxCategory with cbc:ID L and VAT tax scheme exists, then cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory must contain a cbc:ID L entry. The test also works the other way: if no such source category exists, the breakdown must not contain a L entry with the VAT tax scheme.

In CII, the test does not simply require one breakdown entry. If ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax has a ram:CategoryCode L, the number of those entries plus the ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax entries with L must be at least 2. The same holds for ram:CategoryTradeTax entries with L (document-level allowances and charges) plus the header entries. The CII test has no reverse check.

In UBL, add a cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory with cbc:ID L whenever a line, allowance or charge uses L, and remove a L breakdown entry when none does. In CII, make sure a header ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax with ram:CategoryCode L exists whenever a line or document-level allowance or charge uses L. Use the code L in the document; the word "IGIC" is not matched by this rule's test.

This fatal rule applies when an item has an "Item attribute name" (BT-160) equal to 'cva'. In that case, the same invoice line must contain exactly one "Item classification identifier" (BT-158) whose scheme identifier is 'CVD'. The document fails if the 'cva' property exists and the number of CVD classification identifiers is not exactly 1 (zero or more than one); if no 'cva' property exists, the rule passes.

If the 'cva' item attribute is needed, ensure the item has exactly one cac:CommodityClassification/cbc:ItemClassificationCode with @listID = 'CVD' (UBL) or ram:DesignatedProductClassification/ram:ClassCode with @listID = 'CVD' (CII), and remove any duplicates. If the 'cva' property is not required, remove it from the item (the cac:AdditionalItemProperty with cbc:Name = 'cva' or the ram:ApplicableProductCharacteristic with ram:Description = 'cva').

Rule BR-AG-08 requires that for each VAT rate in a VAT breakdown (BG-23) with VAT category code M (the message text says “IPSI”, but both syntax tests use the literal code M), the taxable amount equals the sum of line net amounts with that code and rate plus document-level charges minus document-level allowances with that code and rate. In UBL, the test permits a tolerance of ±1 currency unit around that sum; in CII, the comparison is exact after rounding each component sum to two decimals. A fatal error means the document does not satisfy validation if the taxable amount is outside tolerance (UBL) or not equal after rounding (CII).

Check the taxable amount cac:TaxSubtotal/cbc:TaxableAmount (UBL) or ram:BasisAmount (CII) for the M VAT category at each rate. For UBL, set it to the sum of cbc:LineExtensionAmount from invoice lines (or cbc:LineExtensionAmount from credit note lines if cac:CreditNoteLine is present) where the line's cac:Item/cac:ClassifiedTaxCategory/cbc:ID is M and cbc:Percent equals the rate, plus document-level cac:AllowanceCharge/cbc:Amount with cbc:ChargeIndicator=true() and the same category code/rate, minus document-level allowances (cbc:ChargeIndicator=false()). For CII, set ram:BasisAmount to the sum of ram:LineTotalAmount from lines whose ram:ApplicableTradeTax/ram:CategoryCode is M and ram:RateApplicablePercent equals the rate, plus header ram:SpecifiedTradeAllowanceCharge/ram:ActualAmount with ram:ChargeIndicator/udt:Indicator=true() and same category/rate, minus those with false, rounding each sum to two decimals. In UBL, the amount may be within 1 of this calculation; in CII it must be exactly equal after rounding.

This information rule recommends that an invoice indicate the delivery/service date. It is satisfied if at least one of the following is present: the header delivery date cbc:ActualDeliveryDate under cac:Delivery, the header invoicing period cac:InvoicePeriod, or an invoicing period in every invoice line or credit note line (cac:InvoicePeriod under each line). Because severity is information, a document that does not meet this is not rejected; the validator only reports it.

To satisfy the recommendation, add at least one of these: cac:Delivery/cbc:ActualDeliveryDate, cac:InvoicePeriod, or ensure every cac:InvoiceLine/cac:CreditNoteLine contains cac:InvoicePeriod. If the invoice already has one of these, check that the element is in the expected location.

For UBL: The rule checks whether the invoice contains a document level allowance (cac:AllowanceCharge with cbc:ChargeIndicator=false) whose tax category code (cac:TaxCategory/cbc:ID) is 'M' and tax scheme ID is 'VAT'. If such an allowance exists, the invoice must also contain at least one of a seller tax identifier at cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID or a tax representative VAT identifier at cac:TaxRepresentativeParty/cac:PartyTaxScheme (with TaxScheme ID 'VAT')/cbc:CompanyID. The message says the category code is 'IPSI', but the UBL test uses value 'M'. For CII: The rule applies to document level allowances (ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator/udt:Indicator=false) with ram:CategoryCode = 'M' and ram:TypeCode (upper-case) = 'VAT'. For those allowances the invoice must contain a SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID 'VA' or 'FC', or a SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID 'VA'. A fatal rule; a document that does not satisfy it fails validation.

UBL: Ensure the invoice contains either cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID or cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID='VAT']/cbc:CompanyID when a document level allowance with category code 'M' and VAT tax scheme is present. The UBL test does not distinguish between seller VAT identifier and seller tax registration identifier; any PartyTaxScheme CompanyID qualifies. CII: Ensure the invoice contains ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID 'VA' or 'FC', or ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID 'VA' when such an allowance is present. If the document does not contain that allowance, no change is required.

The rule applies only when the document is identified as a CVD invoice or credit note via the guideline ID. In such documents, at least one invoice line or credit note line must contain an item that has both a commodity classification with @listID equal to 'CVD' and an additional item property with the name 'cva'. If no line satisfies both conditions, the document fails validation with a fatal error.

Add the missing data to at least one line's item. In UBL, under cac:InvoiceLine/cac:Item or cac:CreditNoteLine/cac:Item, set cac:CommodityClassification/cbc:ItemClassificationCode with @listID='CVD' and add cac:AdditionalItemProperty/cbc:Name = 'cva'. In CII, in ram:SpecifiedTradeProduct of at least one ram:IncludedSupplyChainTradeLineItem, set ram:DesignatedProductClassification/ram:ClassCode with @listID='CVD' and add ram:ApplicableProductCharacteristic/ram:Description = 'cva'.

This fatal rule applies to every cac:TaxCategory inside a cac:TaxSubtotal where cbc:ID is L (the IGIC VAT category code) and the tax scheme cbc:ID is VAT (case-insensitive, ignoring surrounding whitespace). Such a category must have neither a cbc:TaxExemptionReason nor a cbc:TaxExemptionReasonCode; the presence of either element causes the invoice to fail validation. The test is not(cbc:TaxExemptionReason) and not(cbc:TaxExemptionReasonCode), so both must be absent.

Remove the cbc:TaxExemptionReason and/or cbc:TaxExemptionReasonCode element from the affected cac:TaxCategory. In the system that generates the invoice, ensure no exemption reason text or code is emitted when the VAT category code is L (IGIC). If an exemption reason seems necessary, check the categorisation data because this rule does not name an allowed replacement.

This fatal rule applies to invoices or credit notes with an invoice line whose VAT category code is IPSI (in UBL and CII the tests select the code M). If such a line is present, the document must also include at least one seller identification: in UBL, a cbc:CompanyID inside cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme (seller VAT or tax registration) or a cbc:CompanyID inside cac:TaxRepresentativeParty/cac:PartyTaxScheme with cac:TaxScheme/cbc:ID VAT; in CII, a ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA or FC under the seller trade party, or with @schemeID VA under the seller tax representative trade party. The UBL test does not restrict the seller’s PartyTaxScheme CompanyID to a specific tax scheme, so any such CompanyID satisfies the seller branch. The document fails when such a line exists but none of these identifiers are present.

Add the missing identifier in the relevant syntax. For UBL, add cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID with the seller’s VAT or tax registration number, or add cac:TaxRepresentativeParty/cac:PartyTaxScheme/cbc:CompanyID with a cac:TaxScheme/cbc:ID of VAT. For CII, add ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA or FC, or add ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA. If the line’s VAT category code is not actually M/IPSI, correct it to the appropriate code so this rule does not apply.

The rule requires that for each invoice or credit note line where the item VAT category code is 'M' (the message calls this 'IPSI', but the test and applicability conditions use code 'M') and the tax scheme is VAT, the VAT rate must be 0 or greater. In UBL this is the value of cbc:Percent inside the matching cac:ClassifiedTaxCategory; in CII it is ram:RateApplicablePercent inside the matching ram:ApplicableTradeTax. A document fails if that rate is negative.

Set the VAT rate to 0 or any non-negative number: in UBL, change cbc:Percent; in CII, change ram:RateApplicablePercent. Ensure the line's VAT category code is indeed 'M' and the tax scheme is 'VAT'; if the line should not have code 'M', correct the category code instead. Note that despite the message mentioning 'IPSI', the rule only applies to lines with category code 'M'.