Validation rules
BR-CO-26 — EN 16931 rule
The seller carries none of: VAT identifier (BT-31), legal registration identifier (BT-30) or seller identifier (BT-29) — at least one is required so the buyer can identify the supplier. The German tax number (BT-32) alone does NOT satisfy this rule.
- Rule
BR-CO-26— official EN 16931 / XRechnung rule- Severity
- error
- Business term
BT-31— Seller VAT identifier- Field in your JSON
invoice.seller.vat_id
How to fix it
Set invoice.seller.vat_id, or invoice.seller.legal_registration_id (e.g. "HRB 12345"), or invoice.seller.id.
BR-CO-26 auf Deutsch — was bedeutet der Fehler?
Der Verkäufer trägt weder eine USt-IdNr. (BT-31) noch eine Handelsregisterkennung (BT-30) noch eine Verkäuferkennung (BT-29) — mindestens eine ist Pflicht, damit der Käufer den Lieferanten identifizieren kann. Die deutsche Steuernummer (BT-32) allein erfüllt diese EN-Regel NICHT (bestätigt gegen den KoSIT-Validator).
So beheben Sie den Fehler
Setzen Sie invoice.seller.vat_id — oder invoice.seller.legal_registration_id (z. B. "HRB 12345") bzw. invoice.seller.id.
Related rules
BR-DE-16— A seller VAT identifier (BT-31), tax registration number (BT-32) or seller tax representative (BG-11) is…BR-S-02— The invoice has standard-rated (S) lines, which require the seller VAT identifier (BT-31), the tax…BR-CO-09— A VAT identifier (seller BT-31, buyer BT-48, or tax representative BT-63) does not start with an ISO 3166-1…BR-AF-02— The invoice has IGIC (L) lines, which require the seller VAT identifier (BT-31), the tax registration number…BR-AF-03— A document-level allowance uses VAT category L (IGIC), which requires the seller VAT identifier (BT-31), the…BR-AF-04— A document-level charge uses VAT category L (IGIC), which requires the seller VAT identifier (BT-31), the…
Official sources
- XRechnung specification (KoSIT / xeinkauf.de)
- KoSIT validator on GitHub and the XRechnung validator configuration
Every 422 from the API lists the rule id, the path in your request JSON, a plain-language message and a suggested fix — see the docs overview for the report format.
Or try it live: drop any XRechnung XML on the free validator — same KoSIT-backed report, no account.