BR-35:Credit note must reference original invoice
Fix: Add BillingReference with original invoice number. Provide the required value in the free validator.
Credit notes should reference the original invoice being credited.
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.
The invoice may pass transmission, but this non-compliance can cause problems during tax audits or buyer-side processing.
Target path: XPath: /CreditNote/cac:BillingReference/cac:InvoiceDocumentReference/cbc:ID
Why This Error Matters
Reference to original invoice enables automated matching and accounting.
BR-35 is a soft failure that can cause issues at the receiving end — tax audits, ERP processing, or VAT reconciliation mismatches.
Validator Behavior
- ·Generates validation warning
- ·Rejected by PEPPOL Access Points
- ·Error returned: BR-35
- ·Specification: peppol-bis-3
How to Fix It
Get original invoice
Invoice number being credited
Add reference
In BillingReference/InvoiceDocumentReference
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.
<!-- Incorrect value --> <cbc:ID>INVALID</cbc:ID>
<!-- Corrected value --> <cbc:ID>VALID_VALUE</cbc:ID>
Technical Reference
XPath: /CreditNote/cac:BillingReference/cac:InvoiceDocumentReference/cbc:IDCode 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
Frequently Asked Questions
Credit notes should reference the original invoice being credited.
Add BillingReference with original invoice number. Invoice Navigator detects this error and prompts for the required business data before applying a safe fix.
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.
BR-35 requires specific business data to resolve. Invoice Navigator detects the error and guides you through providing the needed information, then applies the fix with full audit documentation.
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
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Last updated: 3 March 2026
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