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BR-DEX – XRechnung extension

BR-DEX-01: attachment (BT-125) with a MIME type not allowed

ErrorXRechnung business rule (KoSIT)

Official message

[BR-DEX-01] Das Element "Attached Document" (BT-125) benutzt einen nicht zulässigen MIME-Code: . Im Falle einer Extension darf zusätzlich zu der Liste der mime codes (definiert in Abschnitt 8.2, "Binary Object") der MIME-Code application/xml genutzt werden.

Source: KoSIT XRechnung, version 3.0.2 (Schematron 2.6.0)

What the message means

Your invoice uses the XRechnung extension and contains an attachment whose MIME type is not on the list of permitted types. The norm allows PDF, PNG, JPEG, CSV and spreadsheets in the Excel or OpenDocument format; the extension additionally allows application/xml. Other types such as Word documents, ZIP archives or text/xml are rejected because the recipient cannot process them reliably. Often the software derives the type from the file extension and lands on a value outside the list.

How to fix it

Set in the mimeCode attribute of the embedded object a permitted value: application/pdf, image/png, image/jpeg, text/csv, the two spreadsheet types or application/xml. Convert other documents to PDF before embedding them.

Before – invalid
<cac:Attachment>
  <cbc:EmbeddedDocumentBinaryObject mimeCode="text/xml" filename="proof-of-service.xml">PD94bWwgdmVyc2lvbj0iMS4wIj8+</cbc:EmbeddedDocumentBinaryObject>
</cac:Attachment>
After – corrected
<cac:Attachment>
  <cbc:EmbeddedDocumentBinaryObject mimeCode="application/xml" filename="proof-of-service.xml">PD94bWwgdmVyc2lvbj0iMS4wIj8+</cbc:EmbeddedDocumentBinaryObject>
</cac:Attachment>

Frequently asked

Why is application/xml allowed only in the extension?

The norm does not provide for XML attachments; XRechnung widens the list in the extension so that structured enclosures such as proofs of service can be included.

What about a ZUGFeRD file as an attachment?

A PDF/A-3 has the type application/pdf and is permitted; the XML embedded in the attachment plays no role in the validation of the invoice.

Also seen when …

  • A Word, ZIP or e-mail attachment was embedded.
  • For XML the type text/xml was set instead of application/xml.
  • The MIME type was derived from an extension such as .jpg as image/jpg instead of image/jpeg.

Fields concerned

  • BT-125
  • BG-24

Related rules

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Technical details
UBL · Context (XPath)
cbc:EmbeddedDocumentBinaryObject[$isExtension]
UBL · Schematron test
.[@mimeCode = 'application/pdf' or @mimeCode = 'image/png' or @mimeCode = 'image/jpeg' or @mimeCode = 'text/csv' or @mimeCode = 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet' or @mimeCode = 'application/vnd.oasis.opendocument.spreadsheet' or @mimeCode = 'application/xml']
CII · Context (XPath)
ram:AttachmentBinaryObject[$isExtension]
CII · Schematron test
.[@mimeCode = 'application/pdf' or @mimeCode = 'image/png' or @mimeCode = 'image/jpeg' or @mimeCode = 'text/csv' or @mimeCode = 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet' or @mimeCode = 'application/vnd.oasis.opendocument.spreadsheet' or @mimeCode = 'application/xml']

Explanation written on 14 September 2026