BR-DE-CVD-03In einer Rechnung muss mindestens eine […] INVOICE LINE (BG-25) enthalten sein, in der der Scheme identifier von […] "Item classification identifier" (BT-158) den Wert 'CVD' und der […] "Item attribute name" (BT-160) den Wert 'cva' enthält.

Official rule text

A CVD invoice must contain at least one invoice line (BG-25) whose item carries both: an item classification identifier (BT-158) under the CVD scheme and an item attribute (BG-32) whose name (BT-160) is cva. Both have to sit on the same item — a category on one line and a drive type on another is not enough. Whether the values themselves are permitted is left to BR-DE-CVD-04 and BR-DE-CVD-05.

Severity
Error
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-CVD-03 happen?

The vehicle data exists only as free text in the item name or description ("vehicle category M3, battery-electric") rather than in the structured fields. Or it is spelled differently: the comparison is exact, so "cvd", "CVA" or one space too many does not count. If the invoice does not bill a vehicle at all, the CVD identifier in BT-24 may itself be the wrong choice.

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
(cac:InvoiceLine/cac:Item | cac:CreditNoteLine/cac:Item)[cac:CommodityClassification/cbc:ItemClassificationCode/@listID = 'CVD' and cac:AdditionalItemProperty/cbc:Name = 'cva']
CII
ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedTradeProduct[ram:DesignatedProductClassification/ram:ClassCode/@listID = 'CVD' and ram:ApplicableProductCharacteristic/ram:Description = 'cva']

Source: rule set v2026-08-31

How do you fix BR-DE-CVD-03?

Add both to the item of the vehicle line. In UBL that is cac:Item/cac:CommodityClassification/cbc:ItemClassificationCode with listID="CVD" and cac:Item/cac:AdditionalItemProperty with cbc:Name cva; the attribute follows cac:ClassifiedTaxCategory. In CII it is ram:SpecifiedTradeProduct/ram:DesignatedProductClassification/ram:ClassCode with listID="CVD" and a ram:ApplicableProductCharacteristic with ram:Description cva; here the attribute comes before the classification.

In the XML

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

Fails
<cac:Item>
  <cbc:Description>Fahrzeugklasse M3, batterieelektrisch</cbc:Description>
  <cbc:Name>Gelenkbus 18 m</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>
Fixed
<cac:Item>
  <cbc:Description>Fahrzeugklasse M3, batterieelektrisch</cbc:Description>
  <cbc:Name>Gelenkbus 18 m</cbc:Name>
  <cac:CommodityClassification>
    <cbc:ItemClassificationCode listID="CVD">M3</cbc:ItemClassificationCode>
  </cac:CommodityClassification>
  <cac:ClassifiedTaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:ClassifiedTaxCategory>
  <cac:AdditionalItemProperty>
    <cbc:Name>cva</cbc:Name>
    <cbc:Value>zero-emission</cbc:Value>
  </cac:AdditionalItemProperty>
</cac:Item>

Related rules

NormAPI provides technical validation, not tax or legal advice.