BR-DE-26:A credit note or corrective invoice must reference the original invoice it...
Fix: This requires user input to resolve. Provide the correct value for `cac:BillingReference` (BG-3). Provide the required value in the free validator.
A credit note or corrective invoice must reference the original invoice it is correcting. The preceding invoice reference field is required when the invoice type indicates a correction. This creates the audit trail needed for proper accounting.
Engine Classification
Business data required · Explicit input workflow · No assumptions made
Required input: Preceding Invoice Reference
What is BR-DE-26?
BR-DE-26 is a fatal validation rule defined in the XRechnung (Germany) specification (DEU national rules).
When this rule fires, the invoice is rejected by Peppol access points and never reaches the buyer.
Why This Error Matters
Invoice will be rejected by XRechnung validation. German public sector requires proper audit trails linking corrections to original invoices for compliance and accounting purposes.
BR-DE-26 is a hard failure — the invoice must be corrected and re-sent before it can reach the recipient.
Validator Behavior
- ·Causes invoice rejection
- ·Rejected by XRechnung endpoints
- ·Error returned: BR-DE-26
- ·Specification: XRechnung (Germany)
How to Fix It
Identify the missing data
A credit note or corrective invoice must reference the original invoice it is correcting. The preceding invoice reference field is required when the invoice type indicates a correction. This creates the audit trail needed for proper accounting.
Provide the required value
This requires user input to resolve. Provide the correct value for `cac:BillingReference` (BG-3).
Re-validate your invoice
Upload the corrected invoice to confirm BR-DE-26 is resolved.
Before / After
<Invoice> <cac:BillingReference>INVALID_CODE</cac:BillingReference> </Invoice>
<Invoice> <cac:BillingReference>VALID_CODE</cac:BillingReference> </Invoice>
Technical Reference
Common Causes
- ·Credit note created without linking to original invoice
- ·ERP system does not auto-populate reference when creating corrections
- ·Original invoice number unknown or lost
- ·Manual correction process bypasses reference requirement
- ·Invoice type code changed but reference not added
Seeing this in production? The API handles BR-DE-26 automatically. See the fix response →
Frequently Asked Questions
A credit note or corrective invoice must reference the original invoice it is correcting. The preceding invoice reference field is required when the invoice type indicates a correction. This creates the audit trail needed for proper accounting.
This requires user input to resolve. Provide the correct value for `cac:BillingReference` (BG-3). You can also use Invoice Navigator's compliance engine to correct this automatically in your pipeline.
Yes, BR-DE-26 is a critical error that will cause invoice rejection. It must be fixed before submission.
Many instances of BR-DE-26 can be automatically corrected using Invoice Navigator's compliance engine. The fix is applied in your pipeline with full audit evidence.
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Last updated: 14 April 2026
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