BR-DE – XRechnung

BR-DE-26: corrected invoice (384) without preceding invoice reference

WarningXRechnung business rule (KoSIT)

Official message

[BR-DE-26] Wenn im Element "Invoice type code" (BT-3) der Code 384 (Corrected invoice) übergeben wird, soll PRECEDING INVOICE REFERENCE BG-3 mind. einmal vorhanden sein.

Source: KoSIT XRechnung, version 3.0.2 (Schematron 2.6.0)

What the message means

Your invoice carries the type code 384, so it corrects an earlier invoice, but does not say which one. The recipient must match the correction to the original invoice to offset amounts and clean up the booking; without the reference they start searching or ask back. XRechnung therefore expects at least one entry in the group of preceding invoice references, with the number and preferably the date of the corrected invoice.

How to fix it

Add the group BG-3: in UBL cac:BillingReference/cac:InvoiceDocumentReference with the cbc:ID of the corrected invoice and optionally cbc:IssueDate, in CII ram:InvoiceReferencedDocument with ram:IssuerAssignedID in the ApplicableHeaderTradeSettlement.

Before – invalid

<ubl:Invoice>
  <cbc:ID>RE-2026-0212</cbc:ID>
  <cbc:IssueDate>2026-03-10</cbc:IssueDate>
  <cbc:InvoiceTypeCode>384</cbc:InvoiceTypeCode>
</ubl:Invoice>

After – corrected

<ubl:Invoice>
  <cbc:ID>RE-2026-0212</cbc:ID>
  <cbc:IssueDate>2026-03-10</cbc:IssueDate>
  <cbc:InvoiceTypeCode>384</cbc:InvoiceTypeCode>
  <cac:BillingReference>
    <cac:InvoiceDocumentReference>
      <cbc:ID>RE-2026-0187</cbc:ID>
      <cbc:IssueDate>2026-03-02</cbc:IssueDate>
    </cac:InvoiceDocumentReference>
  </cac:BillingReference>
</ubl:Invoice>

Frequently asked

Is the number of the preceding invoice in the free text enough?

No. The rule reads only the group BG-3; a number in the free text or the subject cannot be matched automatically by the recipient. Enter it in InvoiceDocumentReference.

What if the correction concerns several invoices?

The group BG-3 is repeatable: name every corrected invoice in its own entry with number and date.

Also seen when …

The corrected invoice was marked as type 384 by hand without linking the original invoice.
The software writes the original number only into the free text or the subject.
The link to the preceding invoice is missing because the correction was created from a copy of the invoice.

Fields concerned

BT-3
BG-3
BT-25
BT-26

Related rules

BR-DE-17
BR-04
BR-55

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Technical details

UBL · Context (XPath): /ubl:Invoice | /cn:CreditNote
UBL · Schematron test: ((not(normalize-space(cbc:InvoiceTypeCode) = '384' or normalize-space(cbc:CreditNoteTypeCode) = '384') or (cac:BillingReference/cac:InvoiceDocumentReference)))
CII · Context (XPath): /rsm:CrossIndustryInvoice
CII · Schematron test: not(normalize-space(rsm:ExchangedDocument/ram:TypeCode) = '384') or (rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:InvoiceReferencedDocument)

Explanation written on 14 September 2026