warningpeppol-bis-3

BR-35:Credit note must reference original invoice

Credit notes should reference the original invoice being credited.

Severity
Warning
Rule set
peppol-bis-3
Country
All EU
Fix type
INPUT REQUIRED

Engine Classification

Business data required · Explicit input workflow · No assumptions made

Required input: Original Invoice Number, Original Invoice Date

What is BR-35?

BR-35 is a warning validation rule defined in the peppol-bis-3 specification. It validates the ID element under BillingReference > InvoiceDocumentReference in the UBL invoice XML.

This is a soft validation failure. The invoice may pass initial transmission, but non-compliant values in this field can cause problems during tax audits, buyer-side processing, or downstream VAT reconciliation.

Target path: XPath: /CreditNote/cac:BillingReference/cac:InvoiceDocumentReference/cbc:ID

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Why This Error Matters

Reference to original invoice enables automated matching and accounting.

BR-35 is a soft failure. The invoice may pass initial validation, but the non-compliant field can cause issues at the receiving end — tax authorities may flag it during audits, buyer ERP systems may fail to process it, or VAT reconciliation may produce mismatches. Fixing warnings before they accumulate prevents larger compliance gaps.

Validator Behavior

  • ·Generates validation warning
  • ·Rejected by PEPPOL Access Points
  • ·Error returned: BR-35
  • ·Specification: peppol-bis-3

How to Fix It

1.

Get original invoice

Invoice number being credited

2.

Add reference

In BillingReference/InvoiceDocumentReference

3.

Add issue date

Original invoice date helps matching

XML Example

Generic example based on the rule's target XPath. Your actual XML structure may differ.

Before
<!-- Incorrect value -->
<cbc:ID>INVALID</cbc:ID>
After
<!-- Corrected value -->
<cbc:ID>VALID_VALUE</cbc:ID>

Technical Reference

XPathXPath: /CreditNote/cac:BillingReference/cac:InvoiceDocumentReference/cbc:ID
Specpeppol-bis-3

Code Example

<cac:BillingReference>
  <cac:InvoiceDocumentReference>
    <cbc:ID>INV-2024-001234</cbc:ID>
    <cbc:IssueDate>2024-11-15</cbc:IssueDate>
  </cac:InvoiceDocumentReference>
</cac:BillingReference>

Common Causes

  • ·No reference added
  • ·Wrong invoice number
  • ·Missing from credit note

Seeing this in production? The API handles BR-35 automatically. See the fix response →

Commonly Seen In

All invoicing software

Frequently Asked Questions

Credit notes should reference the original invoice being credited.

Add BillingReference with original invoice number. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.

BR-35 is a warning that may not always cause rejection, but it indicates a potential compliance issue that should be addressed to ensure full compatibility.

Many instances of BR-35 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including credit note must reference original invoice.

BR-35 is commonly seen in exports from All invoicing software. These software packages sometimes generate invoices that need adjustment to meet full compliance standards.

Related Errors

BR-01

Invoice must have specification identifier

BR-03

Invoice must have an issue date

Last updated: 18 January 2026

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Handle BR-35 Automatically in Your Pipeline

The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.

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