BR-DE – XRechnung

BR-DE-20: debited account IBAN (BT-91) invalid for a direct debit

WarningXRechnung business rule (KoSIT)

Official message

[BR-DE-20] "Debited account identifier" (BT-91) soll eine korrekte IBAN enthalten, wenn in "Payment means type code" (BT-81) mit dem Code 59 SEPA als Zahlungsmittel gefordert wird.

Source: KoSIT XRechnung, version 3.0.2 (Schematron 2.6.0)

What the message means

Your invoice provides for a SEPA direct debit (code 59) and names the customer's account from which the amount will be collected. The IBAN of that account fails the check-digit test. Unlike a credit transfer, the number here comes from your customer data or the direct debit mandate, not from your own bank details. A wrong IBAN makes the collection fail and annoys a customer who has already accepted the invoice.

How to fix it

Compare the IBAN with the signed mandate and enter it without spaces: in UBL cbc:ID under cac:PaymentMeans/cac:PaymentMandate/cac:PayerFinancialAccount, in CII ram:IBANID in the PayerPartyDebtorFinancialAccount of the payment details.

Before – invalid

<cac:PaymentMeans>
  <cbc:PaymentMeansCode>59</cbc:PaymentMeansCode>
  <cac:PaymentMandate>
    <cbc:ID>MANDATE-2024-0031</cbc:ID>
    <cac:PayerFinancialAccount>
      <cbc:ID>DE75512108001245126190</cbc:ID>
    </cac:PayerFinancialAccount>
  </cac:PaymentMandate>
</cac:PaymentMeans>

After – corrected

<cac:PaymentMeans>
  <cbc:PaymentMeansCode>59</cbc:PaymentMeansCode>
  <cac:PaymentMandate>
    <cbc:ID>MANDATE-2024-0031</cbc:ID>
    <cac:PayerFinancialAccount>
      <cbc:ID>DE75512108001245126199</cbc:ID>
    </cac:PayerFinancialAccount>
  </cac:PaymentMandate>
</cac:PaymentMeans>

Frequently asked

Does the customer's IBAN have to be in the invoice at all?

For a direct debit under XRechnung yes: BG-19 with the mandate reference and the debited account is mandatory as soon as code 59 is used.

What happens if I leave the IBAN as it is?

The collection fails, because the bank rejects an IBAN with a wrong check digit. Correct the number before sending and update the mandate in the customer data.

Also seen when …

The IBAN in the direct debit mandate was mistyped or copied incompletely.
The customer changed accounts and the mandate was not updated.
Spaces from the mandate form were left in the IBAN.

Fields concerned

BT-91
BT-81
BG-19

Related rules

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Technical details

UBL · Context (XPath): /ubl:Invoice/cac:PaymentMeans[normalize-space(cbc:PaymentMeansCode) = '59'] | /cn:CreditNote/cac:PaymentMeans[normalize-space(cbc:PaymentMeansCode) = '59']
UBL · Schematron test: not(normalize-space(cbc:PaymentMeansCode) = '59') or xr:checkIBAN(string(cac:PaymentMandate/cac:PayerFinancialAccount/cbc:ID))
CII · Context (XPath): /rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementPaymentMeans[normalize-space(ram:TypeCode) = '59']
CII · Schematron test: not(normalize-space(ram:TypeCode) = '59') or xr:checkIBAN(string(ram:PayerPartyDebtorFinancialAccount/ram:IBANID))

Explanation written on 14 September 2026