Factur-X / EN 16931 validation errors: causes and fixes

Every platform rejection carries a rule code. Find the exact cause and fix for the most frequent errors.

• BR-01BR-01 - missing EN 16931 profileYour invoice declares no EN 16931 profile. It's the very first check any platform runs.
• BR-02BR-02 - missing invoice numberEvery invoice carries a unique identifier (BT-1).
• BR-03BR-03 - missing or invalid issue dateThe issue date (BT-2) is mandatory and must be YYYYMMDD (format 102).
• BR-04BR-04 - missing document typeThe UNCL1001 TypeCode (BT-3) must be present: 380 invoice, 381 credit note…
• BR-05BR-05 - invoice currency missingInvoiceCurrencyCode (BT-5) declares the invoice currency.
• BR-06BR-06 - seller name missingSeller party name (BT-27) is mandatory.
• BR-07BR-07 - buyer name missingBuyer party name (BT-44) must be present.
• BR-09BR-09 - seller country missingSeller address must carry the ISO 3166-1 alpha-2 country code (BT-40).
• BR-12BR-12 - invoice totals missingThe header monetary summation is mandatory.
• BR-16BR-16 - at least one invoice line requiredFrom BASIC upwards, at least one line item is required.
• BR-CO-10BR-CO-10 - line sums don't match the net totalSum of line net amounts must exactly equal the line total. Top rejection cause in production.
• BR-CO-13BR-CO-13 - inconsistent tax basisBT-109 = BT-106 − BT-107 + BT-108.
• BR-CO-15BR-CO-15 - inconsistent grand totalGross = net + VAT; one cent off and the platform rejects.
• BR-CO-25BR-CO-25 - missing due date or payment termsWhen a balance is due, a due date or payment terms description is mandatory.
• BR-CO-26BR-CO-26 - seller has no identifierThe seller needs at least a VAT ID (BT-31), legal registration ID (BT-30, e.g. SIRET) or GlobalID.
• BR-CL-01BR-CL-01 - disallowed document typeFrance restricts UNCL1001 to 380, 381, 384, 386, 389, 261, 751.
• BR-CL-04BR-CL-04 - invalid currency codeCurrency must be a valid 3-letter ISO 4217 code.
• FR-2026MINIMUM / BASIC WL: acceptable to receive, too low to issueLow profiles are tolerated inbound but e-reporting and most PDPs expect BASIC+ outbound.
• FR-SIRETFrench issuer without SIRET: near-automatic rejectionEN 16931 allows any identifier; French platforms reconcile against the INSEE register via SIRET.
• PDF"No embedded XML": your PDF is not an e-invoiceThe validator's starkest check: a plain PDF carries no e-invoice value since 1 September 2026.
• BR-S-01BR-S-01 - VAT group "Standard rated" (S) missing or repeatedAn invoice that uses category S on a line, an allowance or a charge carries exactly one S group in the VAT breakdown (BG-23) (at least one per rate).
• BR-S-02BR-S-02 - VAT identifier missing for category SAn invoice with an invoice line (BT-151) in category "Standard rated" (S) must contain the seller's VAT number (BT-31) or tax registration identifier (BT-32).
• BR-S-03BR-S-03 - VAT identifier missing for category SAn invoice with a document level allowance (BT-95) in category "Standard rated" (S) must contain the seller's VAT number (BT-31) or tax registration identifier (BT-32).
• BR-S-04BR-S-04 - VAT identifier missing for category SAn invoice with a document level charge (BT-102) in category "Standard rated" (S) must contain the seller's VAT number (BT-31) or tax registration identifier (BT-32).
• BR-S-05BR-S-05 - VAT rate of category S: above zeroOn an invoice line in category "Standard rated" (S), the VAT rate is above zero.
• BR-S-06BR-S-06 - VAT rate of category S: above zeroOn a document level allowance in category "Standard rated" (S), the VAT rate is above zero.
• BR-S-07BR-S-07 - VAT rate of category S: above zeroOn a document level charge in category "Standard rated" (S), the VAT rate is above zero.
• BR-S-08BR-S-08 - taxable amount of group S inconsistentThe taxable amount of group "Standard rated" (S) (BT-116) is the sum of the S lines, minus the allowances, plus the charges of that category and rate.
• BR-S-09BR-S-09 - VAT amount of group S inconsistentThe VAT amount of a standard rated group (BT-117) is its taxable amount times its rate.
• BR-S-10BR-S-10 - exemption reason not allowed for category SA group "Standard rated" (S) carries no exemption reason text (BT-120) or code (BT-121).
• BR-Z-01BR-Z-01 - VAT group "Zero rated" (Z) missing or repeatedAn invoice that uses category Z on a line, an allowance or a charge carries exactly one Z group in the VAT breakdown (BG-23).
• BR-Z-02BR-Z-02 - VAT identifier missing for category ZAn invoice with an invoice line (BT-151) in category "Zero rated" (Z) must contain the seller's VAT number (BT-31) or tax registration identifier (BT-32).
• BR-Z-03BR-Z-03 - VAT identifier missing for category ZAn invoice with a document level allowance (BT-95) in category "Zero rated" (Z) must contain the seller's VAT number (BT-31) or tax registration identifier (BT-32).
• BR-Z-04BR-Z-04 - VAT identifier missing for category ZAn invoice with a document level charge (BT-102) in category "Zero rated" (Z) must contain the seller's VAT number (BT-31) or tax registration identifier (BT-32).
• BR-Z-05BR-Z-05 - VAT rate of category Z: zeroOn an invoice line in category "Zero rated" (Z), the VAT rate is zero.
• BR-Z-06BR-Z-06 - VAT rate of category Z: zeroOn a document level allowance in category "Zero rated" (Z), the VAT rate is zero.
• BR-Z-07BR-Z-07 - VAT rate of category Z: zeroOn a document level charge in category "Zero rated" (Z), the VAT rate is zero.
• BR-Z-08BR-Z-08 - taxable amount of group Z inconsistentThe taxable amount of group "Zero rated" (Z) (BT-116) is the sum of the Z lines, minus the allowances, plus the charges of that category.
• BR-Z-09BR-Z-09 - non zero VAT in a group ZThe VAT amount of a group "Zero rated" (Z) is 0.
• BR-Z-10BR-Z-10 - exemption reason not allowed for category ZA group "Zero rated" (Z) carries no exemption reason text (BT-120) or code (BT-121).
• BR-E-01BR-E-01 - VAT group "Exempt from vat" (E) missing or repeatedAn invoice that uses category E on a line, an allowance or a charge carries exactly one E group in the VAT breakdown (BG-23).
• BR-E-02BR-E-02 - VAT identifier missing for category EAn invoice with an invoice line (BT-151) in category "Exempt from vat" (E) must contain the seller's VAT number (BT-31) or tax registration identifier (BT-32).
• BR-E-03BR-E-03 - VAT identifier missing for category EAn invoice with a document level allowance (BT-95) in category "Exempt from vat" (E) must contain the seller's VAT number (BT-31) or tax registration identifier (BT-32).
• BR-E-04BR-E-04 - VAT identifier missing for category EAn invoice with a document level charge (BT-102) in category "Exempt from vat" (E) must contain the seller's VAT number (BT-31) or tax registration identifier (BT-32).
• BR-E-05BR-E-05 - VAT rate of category E: zeroOn an invoice line in category "Exempt from vat" (E), the VAT rate is zero.
• BR-E-06BR-E-06 - VAT rate of category E: zeroOn a document level allowance in category "Exempt from vat" (E), the VAT rate is zero.
• BR-E-07BR-E-07 - VAT rate of category E: zeroOn a document level charge in category "Exempt from vat" (E), the VAT rate is zero.
• BR-E-08BR-E-08 - taxable amount of group E inconsistentThe taxable amount of group "Exempt from vat" (E) (BT-116) is the sum of the E lines, minus the allowances, plus the charges of that category.
• BR-E-09BR-E-09 - non zero VAT in a group EThe VAT amount of a group "Exempt from vat" (E) is 0.
• BR-E-10BR-E-10 - exemption reason missing for category EA group "Exempt from vat" (E) carries the exemption reason: the text (BT-120, the legal wording printed on the invoice) or the VATEX code (BT-121).
• BR-AE-01BR-AE-01 - VAT group "Reverse charge" (AE) missing or repeatedAn invoice that uses category AE on a line, an allowance or a charge carries exactly one AE group in the VAT breakdown (BG-23).
• BR-AE-02BR-AE-02 - VAT identifier missing for category AEAn invoice with an invoice line (BT-151) in category "Reverse charge" (AE) must contain the VAT numbers of the seller (BT-31) and of the buyer (BT-48).
• BR-AE-03BR-AE-03 - VAT identifier missing for category AEAn invoice with a document level allowance (BT-95) in category "Reverse charge" (AE) must contain the VAT numbers of the seller (BT-31) and of the buyer (BT-48).
• BR-AE-04BR-AE-04 - VAT identifier missing for category AEAn invoice with a document level charge (BT-102) in category "Reverse charge" (AE) must contain the VAT numbers of the seller (BT-31) and of the buyer (BT-48).
• BR-AE-05BR-AE-05 - VAT rate of category AE: zeroOn an invoice line in category "Reverse charge" (AE), the VAT rate is zero.
• BR-AE-06BR-AE-06 - VAT rate of category AE: zeroOn a document level allowance in category "Reverse charge" (AE), the VAT rate is zero.
• BR-AE-07BR-AE-07 - VAT rate of category AE: zeroOn a document level charge in category "Reverse charge" (AE), the VAT rate is zero.
• BR-AE-08BR-AE-08 - taxable amount of group AE inconsistentThe taxable amount of group "Reverse charge" (AE) (BT-116) is the sum of the AE lines, minus the allowances, plus the charges of that category.
• BR-AE-09BR-AE-09 - non zero VAT in a group AEThe VAT amount of a group "Reverse charge" (AE) is 0.
• BR-AE-10BR-AE-10 - exemption reason missing for category AEA group "Reverse charge" (AE) carries the exemption reason: the text (BT-120, the legal wording printed on the invoice) or the VATEX code (BT-121).
• BR-IC-01BR-IC-01 - VAT group "Intra-community supply" (K) missing or repeatedAn invoice that uses category K on a line, an allowance or a charge carries exactly one K group in the VAT breakdown (BG-23).
• BR-IC-02BR-IC-02 - VAT identifier missing for category KAn invoice with an invoice line (BT-151) in category "Intra-community supply" (K) must contain the VAT numbers of the seller (BT-31) and of the buyer (BT-48).
• BR-IC-03BR-IC-03 - VAT identifier missing for category KAn invoice with a document level allowance (BT-95) in category "Intra-community supply" (K) must contain the VAT numbers of the seller (BT-31) and of the buyer (BT-48).
• BR-IC-04BR-IC-04 - VAT identifier missing for category KAn invoice with a document level charge (BT-102) in category "Intra-community supply" (K) must contain the VAT numbers of the seller (BT-31) and of the buyer (BT-48).
• BR-IC-05BR-IC-05 - VAT rate of category K: zeroOn an invoice line in category "Intra-community supply" (K), the VAT rate is zero.
• BR-IC-06BR-IC-06 - VAT rate of category K: zeroOn a document level allowance in category "Intra-community supply" (K), the VAT rate is zero.
• BR-IC-07BR-IC-07 - VAT rate of category K: zeroOn a document level charge in category "Intra-community supply" (K), the VAT rate is zero.
• BR-IC-08BR-IC-08 - taxable amount of group K inconsistentThe taxable amount of group "Intra-community supply" (K) (BT-116) is the sum of the K lines, minus the allowances, plus the charges of that category.
• BR-IC-09BR-IC-09 - non zero VAT in a group KThe VAT amount of a group "Intra-community supply" (K) is 0.
• BR-IC-10BR-IC-10 - exemption reason missing for category KA group "Intra-community supply" (K) carries the exemption reason: the text (BT-120, the legal wording printed on the invoice) or the VATEX code (BT-121).
• BR-G-01BR-G-01 - VAT group "Export outside the eu" (G) missing or repeatedAn invoice that uses category G on a line, an allowance or a charge carries exactly one G group in the VAT breakdown (BG-23).
• BR-G-02BR-G-02 - VAT identifier missing for category GAn invoice with an invoice line (BT-151) in category "Export outside the eu" (G) must contain the seller's VAT number (BT-31 or BT-63).
• BR-G-03BR-G-03 - VAT identifier missing for category GAn invoice with a document level allowance (BT-95) in category "Export outside the eu" (G) must contain the seller's VAT number (BT-31 or BT-63).
• BR-G-04BR-G-04 - VAT identifier missing for category GAn invoice with a document level charge (BT-102) in category "Export outside the eu" (G) must contain the seller's VAT number (BT-31 or BT-63).
• BR-G-05BR-G-05 - VAT rate of category G: zeroOn an invoice line in category "Export outside the eu" (G), the VAT rate is zero.
• BR-G-06BR-G-06 - VAT rate of category G: zeroOn a document level allowance in category "Export outside the eu" (G), the VAT rate is zero.
• BR-G-07BR-G-07 - VAT rate of category G: zeroOn a document level charge in category "Export outside the eu" (G), the VAT rate is zero.
• BR-G-08BR-G-08 - taxable amount of group G inconsistentThe taxable amount of group "Export outside the eu" (G) (BT-116) is the sum of the G lines, minus the allowances, plus the charges of that category.
• BR-G-09BR-G-09 - non zero VAT in a group GThe VAT amount of a group "Export outside the eu" (G) is 0.
• BR-G-10BR-G-10 - exemption reason missing for category GA group "Export outside the eu" (G) carries the exemption reason: the text (BT-120, the legal wording printed on the invoice) or the VATEX code (BT-121).
• BR-O-01BR-O-01 - VAT group "Not subject to vat" (O) missing or repeatedAn invoice that uses category O on a line, an allowance or a charge carries exactly one O group in the VAT breakdown (BG-23).
• BR-O-02BR-O-02 - VAT number not allowed on an invoice not subject to VATWhen an invoice line is not subject to VAT (O), the invoice carries neither the seller's VAT number (BT-31), nor its representative's (BT-63), nor the buyer's (BT-48).
• BR-O-03BR-O-03 - VAT number not allowed on an invoice not subject to VATWhen a document level allowance is not subject to VAT (O), the invoice carries neither the seller's VAT number (BT-31), nor its representative's (BT-63), nor the buyer's (BT-48).
• BR-O-04BR-O-04 - VAT number not allowed on an invoice not subject to VATWhen a document level charge is not subject to VAT (O), the invoice carries neither the seller's VAT number (BT-31), nor its representative's (BT-63), nor the buyer's (BT-48).
• BR-O-05BR-O-05 - VAT rate of category O: absentOn an invoice line in category "Not subject to vat" (O), the VAT rate is absent.
• BR-O-06BR-O-06 - VAT rate of category O: absentOn a document level allowance in category "Not subject to vat" (O), the VAT rate is absent.
• BR-O-07BR-O-07 - VAT rate of category O: absentOn a document level charge in category "Not subject to vat" (O), the VAT rate is absent.
• BR-O-08BR-O-08 - taxable amount of group O inconsistentThe taxable amount of group "Not subject to vat" (O) (BT-116) is the sum of the O lines, minus the allowances, plus the charges of that category.
• BR-O-09BR-O-09 - non zero VAT in a group OThe VAT amount of a group "Not subject to vat" (O) is 0.
• BR-O-10BR-O-10 - exemption reason missing for category OA group "Not subject to vat" (O) carries the exemption reason: the text (BT-120, the legal wording printed on the invoice) or the VATEX code (BT-121).
• BR-IC-11BR-IC-11 - delivery date missing for an intra-community supplyAn intra-community supply invoice (K) gives the delivery date (BT-72) or the invoicing period (BG-14).
• BR-IC-12BR-IC-12 - country of delivery missing for an intra-community supplyAn intra-community supply invoice (K) gives the country of delivery (BT-80).
• BR-O-11BR-O-11 - invoice not subject to VAT mixed with another VAT groupAn invoice with a group not subject to VAT (O) contains no another VAT group: category O stands alone.
• BR-O-12BR-O-12 - invoice not subject to VAT mixed with a line of another categoryAn invoice with a group not subject to VAT (O) contains no a line of another category: category O stands alone.
• BR-O-13BR-O-13 - invoice not subject to VAT mixed with an allowance of another categoryAn invoice with a group not subject to VAT (O) contains no an allowance of another category: category O stands alone.
• BR-O-14BR-O-14 - invoice not subject to VAT mixed with a charge of another categoryAn invoice with a group not subject to VAT (O) contains no a charge of another category: category O stands alone.