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

Official rule text

KoSIT words this rule differently in the two files. Above is the UBL wording; here is the other:

Wording in CII

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.

A corrected invoice (BT-3 with code 384) should name the invoice it corrects, in group BG-3 "PRECEDING INVOICE REFERENCE". It is reported as a warning rather than an error — though without it the recipient cannot tell what is being corrected.

Severity
Warning
Applies to
CII, UBL
Rule set
v2026-08-31
Checked on

Written and checked against the official KoSIT rule set by Dmytro Yalanskyi, NormAPI.

Why does BR-DE-26 happen?

The correction is generated as a standalone document, and the original invoice number appears only in free text ("correction to invoice 2026-0815") instead of the structured field. Only code 384 triggers the rule: a credit note with 381, or a final construction invoice with 877, is not checked for it. And it asks for the group alone, not its content — an empty cac:InvoiceDocumentReference already satisfies it, and then fails BR-55, which requires the number BT-25 inside.

What the validator checks

The expression the official KoSIT rule set evaluates — not paraphrased, but read from the Schematron file it ships. UBL and CII address different document trees, so the same rule reads differently in each.

UBL
((not(normalize-space(cbc:InvoiceTypeCode) = '384' or normalize-space(cbc:CreditNoteTypeCode) = '384') or (cac:BillingReference/cac:InvoiceDocumentReference)))
CII
not(normalize-space(rsm:ExchangedDocument/ram:TypeCode) = '384') or (rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:InvoiceReferencedDocument)

Source: rule set v2026-08-31

How do you fix BR-DE-26?

Transmit the corrected invoice's number in BG-3 (BT-25): cac:BillingReference/cac:InvoiceDocumentReference/cbc:ID in UBL, ram:InvoiceReferencedDocument/ram:IssuerAssignedID in CII.

In the XML

A UBL fragment. The CII path is named above — same change, different element names.

Fails
<cbc:InvoiceTypeCode>384</cbc:InvoiceTypeCode>
<cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
Fixed
<cbc:InvoiceTypeCode>384</cbc:InvoiceTypeCode>
<cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
<cac:BillingReference>
  <cac:InvoiceDocumentReference>
    <cbc:ID>RE-2026-0041</cbc:ID>
  </cac:InvoiceDocumentReference>
</cac:BillingReference>

Related rules

NormAPI provides technical validation, not tax or legal advice.