BR-DE-31

If the invoice carries direct-debit data (BG-19), it must include the debited account identifier (BT-91) — the buyer's IBAN the payment is collected from.

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

Official rule text

Wenn "DIRECT DEBIT" BG-19 vorhanden ist, dann muss "Debited account identifier" BT-91 übermittelt werden.

Why it happens

The customer's IBAN lives in the mandate at the payment provider or in the receivables master data, and is cautiously kept out of the invoice data set — but the rule requires it there.

How to fix it

Transmit the debited account's IBAN in BT-91: cac:PaymentMandate/cac:PayerFinancialAccount/cbc:ID in UBL, ram:PayerPartyDebtorFinancialAccount/ram:IBANID in CII. For IBAN correctness see BR-DE-20.

NormAPI provides technical validation, not tax or legal advice.