XRechnung 2.5.0: CII 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.

Rule BR-G-08 requires that a VAT breakdown with VAT category code G ("Export outside the EU") has a taxable amount equal to the sum of line net amounts for lines with VAT category G, plus document-level charges with category G, minus document-level allowances with category G. In UBL the test requires exact equality between cbc:TaxableAmount and the computed value from cbc:LineExtensionAmount, cbc:Amount with cbc:ChargeIndicator. In CII the test requires ram:BasisAmount to be within +/-1 currency unit of the same computed sum (rounded to two decimals). Fatal, so an invoice failing this is rejected.

Make the taxable amount match the computed value, or correct the line net amounts, document charges or allowances for category G so they sum correctly. In UBL adjust ../cbc:TaxableAmount of the cac:TaxSubtotal so it equals the sum of cbc:LineExtensionAmount of lines whose cac:Item/cac:ClassifiedTaxCategory/cbc:ID is G, plus cbc:Amount from cac:AllowanceCharge where cbc:ChargeIndicator is true and cac:TaxCategory/cbc:ID is G, minus cbc:Amount where cbc:ChargeIndicator is false. In CII adjust ram:BasisAmount to be within +/-1 of the rounded sum of ram:LineTotalAmount of lines with ram:ApplicableTradeTax/ram:CategoryCode = 'G', plus header ram:ActualAmount from ram:SpecifiedTradeAllowanceCharge where ram:ChargeIndicator is true and ram:CategoryTradeTax/ram:CategoryCode is G, minus those where false. If the amounts are correct, check which elements are missing or aggregated in the wrong category.

The rule requires that for a VAT breakdown where the VAT category code (BT-118) is AE ("Reverse charge") under VAT, the VAT category taxable amount (BT-116) must equal the sum of invoice line net amounts (BT-131) for lines with the same AE category, plus document level charge amounts (BT-99) with category AE, minus document level allowance amounts (BT-92) with category AE. In UBL the test requires exact equality for invoice lines or credit note lines. In CII the test allows a tolerance of ±1 after rounding each sum to two decimals, so the basis amount may differ slightly and still pass.

In UBL, set cac:TaxSubtotal/cac:TaxCategory/cbc:ID to AE and set its cbc:TaxableAmount to exactly: sum of cac:InvoiceLine/cbc:LineExtensionAmount for lines whose cac:Item/cac:ClassifiedTaxCategory/cbc:ID is AE; plus cac:AllowanceCharge/cbc:Amount for document level charges with cbc:ChargeIndicator=true() and cac:TaxCategory/cbc:ID='AE'; minus cac:AllowanceCharge/cbc:Amount for document level allowances with cbc:ChargeIndicator=false() and cac:TaxCategory/cbc:ID='AE'. For credit notes use cac:CreditNoteLine elements analogously. In CII, ensure ram:BasisAmount for the AE category is within 1 of the sum of line ram:LineTotalAmount for lines with ram:ApplicableTradeTax/ram:CategoryCode='AE', plus document level ram:ActualAmount from ram:SpecifiedTradeAllowanceCharge with ram:CategoryTradeTax/ram:CategoryCode='AE' and ram:ChargeIndicator true, minus the same with false, all rounded to two decimals. If the invoice is rejected, check whether line totals, document charges, or allowances with category AE are missing or incorrect, and correct either the taxable amount or those component amounts.

The CII rule applies to each line item. If both ram:SpecifiedLineTradeAgreement/ram:GrossPriceProductTradePrice/ram:BasisQuantity and ram:SpecifiedLineTradeAgreement/ram:NetPriceProductTradePrice/ram:BasisQuantity are present, their values must be equal. If both of those BasisQuantity elements carry an @unitCode attribute, the unit codes must also be equal. The message additionally states that a unit code on the NetPrice path must also be present and identical on the GrossPrice path, but the CII test does not enforce that presence requirement; it only checks equality when both unit codes are present.

Set the two BasisQuantity elements to the same value when both are present. If both BasisQuantity elements have an @unitCode, make the unit codes identical. To also satisfy the stated message, when ram:SpecifiedLineTradeAgreement/ram:NetPriceProductTradePrice/ram:BasisQuantity/@unitCode is present, add the same @unitCode to ram:SpecifiedLineTradeAgreement/ram:GrossPriceProductTradePrice/ram:BasisQuantity.

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 applies when the payment means type code (BT-81) is 59, meaning direct debit ("Lastschriften"). In that case, the payment means must not contain the child elements for BG-17 and BG-18. In UBL these are cac:PayeeFinancialAccount and cac:CardAccount; in CII the test requires absence of ram:PayeePartyCreditorFinancialAccount, ram:PayeeSpecifiedCreditorFinancialInstitution, ram:PayerSpecifiedDebtorFinancialInstitution, and ram:ApplicableTradeSettlementFinancialCard. The document fails validation if any of these are present together with code 59.

Remove the forbidden child elements from the payment means that has code 59. In UBL, delete cac:PayeeFinancialAccount and cac:CardAccount from cac:PaymentMeans where cbc:PaymentMeansCode is '59'. In CII, delete ram:PayeePartyCreditorFinancialAccount, ram:PayeeSpecifiedCreditorFinancialInstitution, ram:PayerSpecifiedDebtorFinancialInstitution, and ram:ApplicableTradeSettlementFinancialCard from ram:SpecifiedTradeSettlementPaymentMeans where ram:TypeCode is '59'.

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.

For each VAT breakdown with VAT category code "E" (Exempt from VAT), the rule verifies that the VAT category taxable amount (BT-116, UBL cac:TaxSubtotal/cbc:TaxableAmount, CII ram:BasisAmount) equals the sum of line net amounts minus document level allowances plus document level charges, where those lines, allowances and charges have VAT category "E". In UBL the comparison is exact; in CII the test allows a difference of up to 1 (including rounding tolerance), so the basis amount must be within ±1 of the computed total.

Recalculate the taxable amount for the exempt VAT breakdown: sum the net amounts of all lines whose VAT category is "E", subtract document level allowances with VAT category "E" (UBL cac:AllowanceCharge[cbc:ChargeIndicator=false()], CII ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false()]), and add document level charges with VAT category "E" (UBL cac:AllowanceCharge[cbc:ChargeIndicator=true()], CII ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true()]). Set UBL ../cbc:TaxableAmount or CII ../ram:BasisAmount to that result (in CII within ±1). Also check that the VAT category on the relevant lines and document level charges/allowances is correctly set to "E".

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 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.

For intra-community supply (K), the taxable amount in the VAT breakdown must equal the net amounts of lines with category K minus document-level allowances plus document-level charges with category K. In UBL, for cac:TaxCategory with cbc:ID K, cac:TaxSubtotal/cbc:TaxableAmount must exactly equal the sum of cac:InvoiceLine/cbc:LineExtensionAmount (or cac:CreditNoteLine if credit note lines are used) where the line's classified tax category ID is K, plus allowance charges with cbc:ChargeIndicator true and tax category K, minus those with false. In CII, for ram:ApplicableTradeTax with ram:CategoryCode K and ram:TypeCode VAT, ram:BasisAmount must be within 1 (after rounding the sum to two decimals) of line ram:LineTotalAmount where line tax category is K, plus header charges with ram:ChargeIndicator true and ram:CategoryTradeTax/ram:CategoryCode K, minus allowances with false. This is fatal.

• UBL: Set cac:TaxSubtotal/cbc:TaxableAmount for the K category to the exact calculated sum, or correct the individual line extension amounts, document-level allowance/charge amounts, or their VAT category codes so the equation holds. If both cac:InvoiceLine and cac:CreditNoteLine are present, each must satisfy its own sum.
• CII: Set ram:BasisAmount for that ram:ApplicableTradeTax to the calculated sum (within a tolerance of less than 1), or correct the corresponding line total amounts, allowance/charge actual amounts, or their category codes.

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.

The rule is advisory (warning). The message says only one BT-56 element is allowed, but the CII test does not count BT-56 or ram:DefinedTradeContact elements. It checks not(ram:BuyerTradeParty/ram:DefinedTradeContact/ram:PersonName and ram:BuyerTradeParty/ram:DefinedTradeContact/ram:DepartmentName): the rule is not satisfied if both a ram:PersonName and a ram:DepartmentName are present anywhere under ram:BuyerTradeParty/ram:DefinedTradeContact. The test does not prevent multiple ram:DefinedTradeContact elements. Because severity is warning, the validator reports this but does not reject the invoice.

Ensure that within the buyer trade contact information (ram:BuyerTradeParty/ram:DefinedTradeContact) you do not provide both a ram:PersonName and a ram:DepartmentName. Remove either all ram:DepartmentName elements or all ram:PersonName elements under that path, so that only one of the two element types is used. If the message about 'only one BT-56 element' reflects your system emitting multiple contact groups, check that separately; the test as written only restricts the combination of PersonName and DepartmentName.

This rule forbids the attribute @schemeAgencyName in a CII document. The test is not(@schemeAgencyName), evaluated for //ram:*[ends-with(name(), 'ID')], so the rule reports every place where that attribute is present.

Remove @schemeAgencyName from the document. If your system always writes it, change the export so that it leaves this attribute out.

This rule forbids the attribute @schemeDataURI in a CII document. The test is not(@schemeDataURI), evaluated for //ram:*[ends-with(name(), 'ID')], so the rule reports every place where that attribute is present.

Remove @schemeDataURI from the document. If your system always writes it, change the export so that it leaves this attribute out.

This rule forbids the attribute @schemeName in a CII document. The test is not(@schemeName), evaluated for //ram:*[ends-with(name(), 'ID')], so the rule reports every place where that attribute is present.

Remove @schemeName from the document. If your system always writes it, change the export so that it leaves this attribute out.

This rule forbids the attribute @schemeURI in a CII document. The test is not(@schemeURI), evaluated for //ram:*[ends-with(name(), 'ID')], so the rule reports every place where that attribute is present.

Remove @schemeURI from the document. If your system always writes it, change the export so that it leaves this attribute out.

The rule checks the ram:ApplicableHeaderTradeAgreement element. Under ram:SellerTradeParty/ram:DefinedTradeContact, it must not be the case that both a ram:PersonName and a ram:DepartmentName are present. The message states that only one BT-41 element is allowed on an invoice. This is a warning, so a document with both elements is not rejected, but the validator reports it.

In the ram:DefinedTradeContact of the seller trade party, use only one of ram:PersonName or ram:DepartmentName, not both. Decide which value should carry the BT-41 contact information and remove the other element, or configure the producing system to emit only one of them.

Each ram:SpecifiedTradeAllowanceCharge element must contain a child ram:ChargeIndicator. This is a fatal rule for XRechnung: a document that has a ram:SpecifiedTradeAllowanceCharge without that child fails validation. The test checks only for the presence of ram:ChargeIndicator.

Add a ram:ChargeIndicator element inside every ram:SpecifiedTradeAllowanceCharge in the CII invoice. The rule does not specify a required value, so provide the indicator value as required by the business content; this rule only enforces that the element is present.