BR-DEX – XRechnung extension

BR-DEX-09: amount due does not account for third party payments

ErrorXRechnung business rule (KoSIT)

The rule's own wording

[BR-DEX-09] Amount due for payment (BT-115) = Invoice total amount with VAT (BT-112) - Paid amount (BT-113) + Rounding amount (BT-114) + Σ Third party payment amount (BT-DEX-002).

Source: KoSIT XRechnung, version 3.0.2 (Schematron 2.6.0)

The fix in the XML

Calculate cbc:PayableAmount as TaxInclusiveAmount minus PrepaidAmount plus PayableRoundingAmount plus the sum of all cac:PrepaidPayment/cbc:PaidAmount, each rounded to two decimals, and check that the third party payment is not also inside the PrepaidAmount.

Before – invalid

<cac:PrepaidPayment>
  <cbc:ID>Subsidy</cbc:ID>
  <cbc:PaidAmount currencyID="EUR">300.00</cbc:PaidAmount>
</cac:PrepaidPayment>
<cac:LegalMonetaryTotal>
  <cbc:TaxInclusiveAmount currencyID="EUR">1115.51</cbc:TaxInclusiveAmount>
  <cbc:PayableAmount currencyID="EUR">815.51</cbc:PayableAmount>
</cac:LegalMonetaryTotal>

After – corrected

<cac:PrepaidPayment>
  <cbc:ID>Subsidy</cbc:ID>
  <cbc:PaidAmount currencyID="EUR">300.00</cbc:PaidAmount>
</cac:PrepaidPayment>
<cac:LegalMonetaryTotal>
  <cbc:TaxInclusiveAmount currencyID="EUR">1115.51</cbc:TaxInclusiveAmount>
  <cbc:PayableAmount currencyID="EUR">1415.51</cbc:PayableAmount>
</cac:LegalMonetaryTotal>

Meaning of the rule

Your invoice uses the XRechnung extension and contains payments by third parties, for example the share of a funding body or an insurer. The amount due must include these amounts: total with VAT minus the paid amount plus the rounding amount plus the sum of the third party payments. If the calculation is wrong, the recipient does not know how much they still owe themselves.

What usually goes wrong

The third party payment was deducted from the amount due instead of added.
The paid amount already contains the third party payment, which then counts twice.
A third party payment was added without recalculating the amount due.

Questions and answers

Why is the third party payment added and not deducted?

Because in the extension the amount due expresses the total claim that the recipient and the third parties settle together; the recipient's share follows from the difference.

Where do third party payments go in the UBL XML?

Into separate cac:PrepaidPayment groups under the invoice root, each with type (cbc:ID), amount (cbc:PaidAmount) and description (cbc:InstructionID); BR-DEX-09 adds up the amounts of these groups.

EN 16931 fields

BT-115
BT-112
BT-113
BT-114

Check your invoice

The XRechnung validator reports this rule with the line number and location – right in your browser, without upload.

Open the XRechnung validator

The rule in detail

UBL · Context (XPath): cac:LegalMonetaryTotal[$isExtension]
UBL · Schematron test: (round((xs:decimal(cbc:PayableAmount) - $payableroundingamount) * 10 * 10) div 100) = (round((xs:decimal(cbc:TaxInclusiveAmount) - $prepaidamount + $thirdpartyprepaidamount) * 10 * 10) div 100)

Explanation written on 14 September 2026

Search