BR-DEX – XRechnung extension

BR-DEX-03: sub invoice line without exactly one VAT information

ErrorXRechnung business rule (KoSIT)

The rule's own wording

[BR-DEX-03] Eine Sub Invoice Line (BG-DEX-01) muss genau eine "SUB INVOICE LINE VAT INFORMATION" (BG-DEX-06) enthalten.

Source: KoSIT XRechnung, version 3.0.2 (Schematron 2.6.0)

Meaning of the rule

A sub invoice line of your invoice carries no VAT information, or several at once. In the XRechnung extension every sub line must name exactly one VAT category with its rate, just like a normal line. The recipient needs it to assign the tax per component; without it, or with contradictory entries, the invoice is invalid. The error often arises when sub lines are produced from item data without a tax code.

What usually goes wrong

The sub lines were produced from a parts list without a VAT category.
The VAT information was given to the main line only.
Two VAT categories were merged into one sub line.

The fix in the XML

Give every cac:SubInvoiceLine under cac:Item exactly one cac:ClassifiedTaxCategory with category code, rate and tax scheme VAT, matching the main line. Separate sub lines with different rates into lines of their own.

Before – invalid

<cac:SubInvoiceLine>
  <cbc:ID>1.1</cbc:ID>
  <cbc:LineExtensionAmount currencyID="EUR">200.00</cbc:LineExtensionAmount>
  <cac:Item>
    <cbc:Name>Housing</cbc:Name>
  </cac:Item>
</cac:SubInvoiceLine>

After – corrected

<cac:SubInvoiceLine>
  <cbc:ID>1.1</cbc:ID>
  <cbc:LineExtensionAmount currencyID="EUR">200.00</cbc:LineExtensionAmount>
  <cac:Item>
    <cbc:Name>Housing</cbc:Name>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>19</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:SubInvoiceLine>

Questions and answers

May the sub line have a different rate from the main line?

The rule only requires exactly one entry per sub line. Differing rates within one line make the breakdown hard to follow, though; better separate the lines.

Does the rule apply to normal lines as well?

For normal lines BR-CO-04 applies: “Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).” BR-DEX-03 carries the same obligation over to the sub invoice lines of the extension.

EN 16931 fields

BG-25
BT-151
BT-152

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The rule in detail

UBL · Context (XPath): /ubl:Invoice[$isExtension]
UBL · Schematron test: not(exists(//cac:SubInvoiceLine/cac:Item[ count ( cac:ClassifiedTaxCategory) != 1]))

Explanation written on 14 September 2026

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