BR-05

The invoice must name an invoice currency (BT-5). Every amount in the document is read in that currency.

Severity: Error
Applies to: CII, UBL
Rule set: v2026-01-31

Official rule text

An Invoice shall have an Invoice currency code (BT-5).

Why does BR-05 happen?

A company that invoices only in euro keeps the currency in no field at all — it is printed into the layout. It is then entirely absent from the structured record.

How do you fix BR-05?

Set BT-5 to the ISO 4217 code, EUR on the German market: cbc:DocumentCurrencyCode in UBL, ram:InvoiceCurrencyCode in CII. The amounts additionally carry their own currencyID attribute, which has to agree with it.

In the XML

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

Fails

<cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
<cbc:BuyerReference>04011000-12345-34</cbc:BuyerReference>

Fixed

<cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
<cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
<cbc:BuyerReference>04011000-12345-34</cbc:BuyerReference>

NormAPI provides technical validation, not tax or legal advice.