# Rule notes

> Each note quotes one public rule, then says what that sentence requires you to change. 68 rules are in this set. Registry 0.6.0. This is not a validator, and it is not tax, legal, or accounting advice.

[Machine-readable index](https://einvoicegoblin.com/rules/index.json) · [OpenAPI](https://einvoicegoblin.com/openapi.json) · [MCP card](https://einvoicegoblin.com/.well-known/mcp/server-card.json) · [llms.txt](https://einvoicegoblin.com/llms.txt) · [Invoice page](https://einvoicegoblin.com/)

## XRechnung

- [BR-DE-15](https://einvoicegoblin.com/rules/BR-DE-15/index.md): [BR-DE-15] Das Element "Buyer reference" (BT-10) muss übermittelt werden.

## Payment account

- [BR-50](https://einvoicegoblin.com/rules/BR-50/index.md): A Payment account identifier (BT-84) shall be present if Credit transfer (BG-17) information is provided in the Invoice.
- [BR-DE-19](https://einvoicegoblin.com/rules/BR-DE-19/index.md): [BR-DE-19] "Payment account identifier" (BT-84) soll eine korrekte IBAN enthalten, wenn in "Payment means type code" (BT-81) mit dem Code 58 SEPA als Zahlungsmittel gefordert wird.
- [BR-DE-23-a](https://einvoicegoblin.com/rules/BR-DE-23-a/index.md): [BR-DE-23-a] Wenn BT-81 "Payment means type code" einen Schlüssel für Überweisungen enthält (30, 58), muss BG-17 "CREDIT TRANSFER" übermittelt werden.

## Totals

- [BR-CO-10](https://einvoicegoblin.com/rules/BR-CO-10/index.md): Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131).
- [BR-CO-13](https://einvoicegoblin.com/rules/BR-CO-13/index.md): Invoice total amount without VAT (BT-109) = Σ Invoice line net amount (BT-131) - Sum of allowances on document level (BT-107) + Sum of charges on document level (BT-108).
- [BR-CO-14](https://einvoicegoblin.com/rules/BR-CO-14/index.md): Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).
- [BR-CO-15](https://einvoicegoblin.com/rules/BR-CO-15/index.md): Invoice total amount with VAT (BT-112) = Invoice total amount without VAT (BT-109) + Invoice total VAT amount (BT-110).

## Standard rated

- [BR-S-01](https://einvoicegoblin.com/rules/BR-S-01/index.md): An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Standard rated" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "Standard rated".
- [BR-S-02](https://einvoicegoblin.com/rules/BR-S-02/index.md): An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- [BR-S-03](https://einvoicegoblin.com/rules/BR-S-03/index.md): An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- [BR-S-04](https://einvoicegoblin.com/rules/BR-S-04/index.md): An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- [BR-S-05](https://einvoicegoblin.com/rules/BR-S-05/index.md): In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" the Invoiced item VAT rate (BT-152) shall be greater than zero.
- [BR-S-06](https://einvoicegoblin.com/rules/BR-S-06/index.md): In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" the Document level allowance VAT rate (BT-96) shall be greater than zero.
- [BR-S-07](https://einvoicegoblin.com/rules/BR-S-07/index.md): In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" the Document level charge VAT rate (BT-103) shall be greater than zero.
- [BR-S-08](https://einvoicegoblin.com/rules/BR-S-08/index.md): For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "Standard rated", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "Standard rated" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
- [BR-S-09](https://einvoicegoblin.com/rules/BR-S-09/index.md): The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Standard rated" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
- [BR-S-10](https://einvoicegoblin.com/rules/BR-S-10/index.md): A VAT breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

## Zero rated

- [BR-Z-01](https://einvoicegoblin.com/rules/BR-Z-01/index.md): An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Zero rated" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Zero rated".
- [BR-Z-02](https://einvoicegoblin.com/rules/BR-Z-02/index.md): An Invoice that contains an Invoice line where the Invoiced item VAT category code (BT-151) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- [BR-Z-03](https://einvoicegoblin.com/rules/BR-Z-03/index.md): An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- [BR-Z-04](https://einvoicegoblin.com/rules/BR-Z-04/index.md): An Invoice that contains a Document level charge where the Document level charge VAT category code (BT-102) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- [BR-Z-05](https://einvoicegoblin.com/rules/BR-Z-05/index.md): In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Zero rated" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
- [BR-Z-06](https://einvoicegoblin.com/rules/BR-Z-06/index.md): In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
- [BR-Z-07](https://einvoicegoblin.com/rules/BR-Z-07/index.md): In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Zero rated" the Document level charge VAT rate (BT-103) shall be 0 (zero).
- [BR-Z-08](https://einvoicegoblin.com/rules/BR-Z-08/index.md): In a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amount (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Zero rated".
- [BR-Z-09](https://einvoicegoblin.com/rules/BR-Z-09/index.md): The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" shall equal 0 (zero).
- [BR-Z-10](https://einvoicegoblin.com/rules/BR-Z-10/index.md): A VAT breakdown (BG-23) with VAT Category code (BT-118) "Zero rated" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

## Export outside the EU

- [BR-G-01](https://einvoicegoblin.com/rules/BR-G-01/index.md): An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Export outside the EU" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Export outside the EU".
- [BR-G-02](https://einvoicegoblin.com/rules/BR-G-02/index.md): An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).
- [BR-G-03](https://einvoicegoblin.com/rules/BR-G-03/index.md): An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).
- [BR-G-04](https://einvoicegoblin.com/rules/BR-G-04/index.md): An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).
- [BR-G-05](https://einvoicegoblin.com/rules/BR-G-05/index.md): In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
- [BR-G-06](https://einvoicegoblin.com/rules/BR-G-06/index.md): In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
- [BR-G-07](https://einvoicegoblin.com/rules/BR-G-07/index.md): In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" the Document level charge VAT rate (BT-103) shall be 0 (zero).
- [BR-G-08](https://einvoicegoblin.com/rules/BR-G-08/index.md): In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Export outside the EU".
- [BR-G-09](https://einvoicegoblin.com/rules/BR-G-09/index.md): The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" shall be 0 (zero).
- [BR-G-10](https://einvoicegoblin.com/rules/BR-G-10/index.md): A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Export outside the EU" shall have a VAT exemption reason code (BT-121), meaning "Export outside the EU" or the VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language).

## Intra-community supply

- [BR-IC-01](https://einvoicegoblin.com/rules/BR-IC-01/index.md): An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Intra-community supply" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Intra-community supply".
- [BR-IC-02](https://einvoicegoblin.com/rules/BR-IC-02/index.md): An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).
- [BR-IC-03](https://einvoicegoblin.com/rules/BR-IC-03/index.md): An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).
- [BR-IC-04](https://einvoicegoblin.com/rules/BR-IC-04/index.md): An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).
- [BR-IC-05](https://einvoicegoblin.com/rules/BR-IC-05/index.md): In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intracommunity supply" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
- [BR-IC-06](https://einvoicegoblin.com/rules/BR-IC-06/index.md): In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
- [BR-IC-07](https://einvoicegoblin.com/rules/BR-IC-07/index.md): In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" the Document level charge VAT rate (BT-103) shall be 0 (zero).
- [BR-IC-08](https://einvoicegoblin.com/rules/BR-IC-08/index.md): In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Intra-community supply".
- [BR-IC-09](https://einvoicegoblin.com/rules/BR-IC-09/index.md): The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" shall be 0 (zero).
- [BR-IC-10](https://einvoicegoblin.com/rules/BR-IC-10/index.md): A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Intra-community supply" shall have a VAT exemption reason code (BT-121), meaning "Intra-community supply" or the VAT exemption reason text (BT-120) "Intra-community supply" (or the equivalent standard text in another language).

## Reverse charge

- [BR-AE-01](https://einvoicegoblin.com/rules/BR-AE-01/index.md): An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Reverse charge" shall contain in the VAT Breakdown (BG-23) exactly one VAT category code (BT-118) equal with "VAT reverse charge".
- [BR-AE-02](https://einvoicegoblin.com/rules/BR-AE-02/index.md): An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).
- [BR-AE-03](https://einvoicegoblin.com/rules/BR-AE-03/index.md): An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).
- [BR-AE-04](https://einvoicegoblin.com/rules/BR-AE-04/index.md): An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).
- [BR-AE-05](https://einvoicegoblin.com/rules/BR-AE-05/index.md): In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
- [BR-AE-06](https://einvoicegoblin.com/rules/BR-AE-06/index.md): In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
- [BR-AE-07](https://einvoicegoblin.com/rules/BR-AE-07/index.md): In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" the Document level charge VAT rate (BT-103) shall be 0 (zero).
- [BR-AE-08](https://einvoicegoblin.com/rules/BR-AE-08/index.md): In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Reverse charge".
- [BR-AE-09](https://einvoicegoblin.com/rules/BR-AE-09/index.md): The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" shall be 0 (zero).
- [BR-AE-10](https://einvoicegoblin.com/rules/BR-AE-10/index.md): A VAT breakdown (BG-23) with VAT Category code (BT-118) "Reverse charge" shall have a VAT exemption reason code (BT-121), meaning "Reverse charge" or the VAT exemption reason text (BT-120) "Reverse charge" (or the equivalent standard text in another language).

## Exemption

- [BR-E-01](https://einvoicegoblin.com/rules/BR-E-01/index.md): An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Exempt from VAT" shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT".
- [BR-E-02](https://einvoicegoblin.com/rules/BR-E-02/index.md): An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- [BR-E-03](https://einvoicegoblin.com/rules/BR-E-03/index.md): An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- [BR-E-04](https://einvoicegoblin.com/rules/BR-E-04/index.md): An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- [BR-E-05](https://einvoicegoblin.com/rules/BR-E-05/index.md): In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero).
- [BR-E-06](https://einvoicegoblin.com/rules/BR-E-06/index.md): In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT", the Document level allowance VAT rate (BT-96) shall be 0 (zero).
- [BR-E-07](https://einvoicegoblin.com/rules/BR-E-07/index.md): In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT", the Document level charge VAT rate (BT-103) shall be 0 (zero).
- [BR-E-08](https://einvoicegoblin.com/rules/BR-E-08/index.md): In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".
- [BR-E-09](https://einvoicegoblin.com/rules/BR-E-09/index.md): The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" shall equal 0 (zero).
- [BR-E-10](https://einvoicegoblin.com/rules/BR-E-10/index.md): A VAT breakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).