XRechnung Extension — when the stricter rules apply

Two variants, one rule set

XRechnung has the CIUS, which restricts the European norm, and the Extension, which extends it. Which applies is decided by the specification identifier (BT-24): carry the Extension identifier and the BR-DEX rules apply on top.

That is the commonest confusion here. A BR-DEX error on an invoice that was never meant to be an Extension almost always means a wrong BT-24 — see BR-DE-21.

What the Extension adds

Sub invoice lines, mostly: a line may contain subordinate lines, which the ordinary CIUS does not permit. Most BR-DEX rules hang off that — that a sub line carries its own VAT information, that sub line amounts add up to the parent line.

Use the Extension only where you genuinely need those structures. It narrows the set of recipients able to process the invoice, and the rules above arrive on top with nothing given back.

All Extension rules

With the official rule text.

• BR-DEX-01

  Das Element "Attached Document" (BT-125) benutzt einen nicht zulässigen MIME-Code: . Im Falle einer Extension darf zusätzlich zu der Liste der mime codes (definiert in Abschnitt 8.2, "Binary Object") der MIME-Code application/xml genutzt werden.

• BR-DEX-02

  Der Wert von "Invoice line net amount" (BT-131) einer "INVOICE LINE" (BG-25) oder einer "SUB INVOICE LINE" (BG-DEX-01) soll der Summe der "Invoice line net amount" (BT-131) der direkt darunterliegenden "SUB INVOICE LINE" (BG-DEX-01) entsprechen.

• BR-DEX-03

  Eine Sub Invoice Line (BG-DEX-01) muss genau eine "SUB INVOICE LINE VAT INFORMATION" (BG-DEX-06) enthalten.

• BR-DEX-04

  Any scheme identifier in MUST be coded using one of the ISO 6523 ICD list.

• BR-DEX-05

  Any scheme identifier in MUST be coded using one of the ISO 6523 ICD list.

• BR-DEX-06

  Any scheme identifier in MUST be coded using one of the ISO 6523 ICD list.

• BR-DEX-07

  Any scheme identifier for an Endpoint Identifier in MUST belong to the CEF EAS code list.

• BR-DEX-08

  Any scheme identifier for a Delivery location identifier in MUST be coded using one of the ISO 6523 ICD list.

• BR-DEX-09

  Amount due for payment (BT-115) = Invoice total amount with VAT (BT-112) - Paid amount (BT-113) + Rounding amount (BT-114) + Σ Third party payment amount (BT-DEX-002).

• BR-DEX-10

  Das Element "Third party payment type" BT-DEX-001 muss übermittelt werden, wenn die Gruppe "THIRD PARTY PAYMENT" (BG-DEX-09) übermittelt wird.

• BR-DEX-11

  Das Element "Third party payment amount" BT-DEX-002 muss übermittelt werden, wenn die Gruppe "THIRD PARTY PAYMENT" (BG-DEX-09) übermittelt wird.

• BR-DEX-12

  Das Element "Third party payment description" BT-DEX-003 muss übermittelt werden, wenn die Gruppe "THIRD PARTY PAYMENT" (BG-DEX-09) übermittelt wird.

• BR-DEX-13

  Die maximale Anzahl zulässiger Nachkommastellen für das Element "Third party payment amount" (BT-DEX-002) ist 2.

• BR-DEX-14

  Die Währungsangabe von "Third party payment amount" BT-DEX-002 muss BT-5 ("Invoice currency code") entsprechen.

• BR-DEX-15

  This CII file might use the concept of Sub Invoice Lines. However XRechnung does not support this.