BR-DE – XRechnung

BR-DE-31: debited account (BT-91) missing for a direct debit

ErrorXRechnung business rule (KoSIT)

The rule's own wording

[BR-DE-31] Wenn "DIRECT DEBIT" BG-19 vorhanden ist, dann muss "Debited account identifier" BT-91 übermittelt werden.

Source: KoSIT XRechnung, version 3.0.2 (Schematron 2.6.0)

Meaning of the rule

Your invoice provides for a direct debit and contains the mandate group, but without the account from which the money is collected. XRechnung requires the IBAN of the account to be debited, so that the customer sees which of their accounts is concerned and their bookkeeping can reconcile the collection. The number comes from the mandate the customer signed; it belongs in the field for the payer's account, not in the invoice text.

The fix in the XML

Add the debited account to the mandate group: in UBL cac:PayerFinancialAccount/cbc:ID inside cac:PaymentMandate, in CII ram:IBANID in the PayerPartyDebtorFinancialAccount of the payment details. The IBAN must pass the check-digit test.

Before – invalid

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

Questions and answers

May the customer's IBAN appear in the invoice at all?

Yes. It comes from the customer, stands on their mandate and serves only to assign the collection; the norm provides the field for exactly that.

Is the IBAN itself checked as well?

Not by BR-DE-31, which only requires the field. BR-DE-20 reads: „"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.“

Other typical causes

The mandate is stored in the customer master without an IBAN.
The software writes only the mandate reference, not the payer's account.
The customer's IBAN was left out deliberately for data-protection reasons.

EN 16931 fields

BT-91
BG-19
BT-89
BT-90

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The rule in detail

UBL · Context (XPath): /ubl:Invoice | /cn:CreditNote
UBL · Schematron test: not(cac:PaymentMeans/cac:PaymentMandate) or (cac:PaymentMeans/cac:PaymentMandate/cac:PayerFinancialAccount/cbc:ID)
CII · Context (XPath): /rsm:CrossIndustryInvoice
CII · Schematron test: (($BT-89-path or $BT-90-path) and $BT-91-path) or $BG-19-not-existing

Explanation written on 14 September 2026

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