BR58 rules
The heart of the standard: what an invoice must contain to be an invoice at all — a number, a date, a seller and buyer, totals, at least one line. If one of these fails, the document is not a valid European e-invoice in any country.
| BR-01 | fatal | An Invoice shall have a Specification identifier (BT-24). |
| BR-02 | fatal | An Invoice shall have an Invoice number (BT-1). |
| BR-03 | fatal | An Invoice shall have an Invoice issue date (BT-2). |
| BR-04 | fatal | An Invoice shall have an Invoice type code (BT-3). |
| BR-05 | fatal | An Invoice shall have an Invoice currency code (BT-5). |
| BR-06 | fatal | An Invoice shall contain the Seller name (BT-27). |
| BR-07 | fatal | An Invoice shall contain the Buyer name (BT-44). |
| BR-08 | fatal | An Invoice shall contain the Seller postal address. |
| BR-09 | fatal | The Seller postal address (BG-5) shall contain a Seller country code (BT-40). |
| BR-10 | fatal | An Invoice shall contain the Buyer postal address (BG-8). |
| BR-11 | fatal | The Buyer postal address shall contain a Buyer country code (BT-55). |
| BR-12 | fatal | An Invoice shall have the Sum of Invoice line net amount (BT-106). |
| BR-13 | fatal | An Invoice shall have the Invoice total amount without VAT (BT-109). |
| BR-14 | fatal | An Invoice shall have the Invoice total amount with VAT (BT-112). |
| BR-15 | fatal | An Invoice shall have the Amount due for payment (BT-115). |
| BR-16 | fatal | An Invoice shall have at least one Invoice line (BG-25) |
| BR-17 | fatal | The Payee name (BT-59) shall be provided in the Invoice, if the Payee (BG-10) is different from the Seller (BG-4) |
| BR-18 | fatal | The Seller tax representative name (BT-62) shall be provided in the Invoice, if the Seller (BG-4) has a Seller tax representative party (BG-11) |
| BR-19 | fatal | The Seller tax representative postal address (BG-12) shall be provided in the Invoice, if the Seller (BG-4) has a Seller tax representative party (BG-11). |
| BR-20 | fatal | The Seller tax representative postal address (BG-12) shall contain a Tax representative country code (BT-69), if the Seller (BG-4) has a Seller tax representative party (… |
| BR-21 | fatal | Each Invoice line (BG-25) shall have an Invoice line identifier (BT-126). |
| BR-22 | fatal | Each Invoice line (BG-25) shall have an Invoiced quantity (BT-129). |
| BR-23 | fatal | An Invoice line (BG-25) shall have an Invoiced quantity unit of measure code (BT-130). |
| BR-24 | fatal | Each Invoice line (BG-25) shall have an Invoice line net amount (BT-131). |
| BR-25 | fatal | Each Invoice line (BG-25) shall contain the Item name (BT-153). |
| BR-26 | fatal | Each Invoice line (BG-25) shall contain the Item net price (BT-146). |
| BR-27 | fatal | The Item net price (BT-146) shall NOT be negative. |
| BR-28 | fatal | The Item gross price (BT-148) shall NOT be negative. |
| BR-29 | fatal | If both Invoicing period start date (BT-73) and Invoicing period end date (BT-74) are given then the Invoicing period end date (BT-74) shall be later or equal to the Invo… |
| BR-30 | fatal | If both Invoice line period start date (BT-134) and Invoice line period end date (BT-135) are given then the Invoice line period end date (BT-135) shall be later or equal… |
| BR-31 | fatal | Each Document level allowance (BG-20) shall have a Document level allowance amount (BT-92). |
| BR-32 | fatal | Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95). |
| BR-33 | fatal | Each Document level allowance (BG-20) shall have a Document level allowance reason (BT-97) or a Document level allowance reason code (BT-98). |
| BR-36 | fatal | Each Document level charge (BG-21) shall have a Document level charge amount (BT-99). |
| BR-37 | fatal | Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102). |
| BR-38 | fatal | Each Document level charge (BG-21) shall have a Document level charge reason (BT-104) or a Document level charge reason code (BT-105). |
| BR-41 | fatal | Each Invoice line allowance (BG-27) shall have an Invoice line allowance amount (BT-136). |
| BR-42 | fatal | Each Invoice line allowance (BG-27) shall have an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140). |
| BR-43 | fatal | Each Invoice line charge (BG-28) shall have an Invoice line charge amount (BT-141). |
| BR-44 | fatal | Each Invoice line charge shall have an Invoice line charge reason or an invoice line allowance reason code. |
| BR-45 | fatal | Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116). |
| BR-46 | fatal | Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117). |
| BR-47 | fatal | Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118). |
| BR-48 | fatal | Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT. |
| BR-49 | fatal | A Payment instruction (BG-16) shall specify the Payment means type code (BT-81). |
| BR-50 | fatal | A Payment account identifier (BT-84) shall be present if Credit transfer (BG-17) information is provided in the Invoice. |
| BR-51 | warning | In accordance with card payments security standards an invoice should never include a full card primary account number (BT-87). At the moment PCI Security Standards Counc… |
| BR-52 | fatal | Each Additional supporting document (BG-24) shall contain a Supporting document reference (BT-122). |
| BR-53 | fatal | If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided. |
| BR-54 | fatal | Each Item attribute (BG-32) shall contain an Item attribute name (BT-160) and an Item attribute value (BT-161). |
| BR-55 | fatal | Each Preceding Invoice reference (BG-3) shall contain a Preceding Invoice reference (BT-25). |
| BR-56 | fatal | Each Seller tax representative party (BG-11) shall have a Seller tax representative VAT identifier (BT-63). |
| BR-57 | fatal | Each Deliver to address (BG-15) shall contain a Deliver to country code (BT-80). |
| BR-61 | fatal | If the Payment means type code (BT-81) means SEPA credit transfer, Local credit transfer or Non-SEPA international credit transfer, the Payment account identifier (BT-84)… |
| BR-62 | fatal | The Seller electronic address (BT-34) shall have a Scheme identifier. |
| BR-63 | fatal | The Buyer electronic address (BT-49) shall have a Scheme identifier. |
| BR-64 | fatal | The Item standard identifier (BT-157) shall have a Scheme identifier. |
| BR-65 | fatal | The Item classification identifier (BT-158) shall have a Scheme identifier. |