What it means
Every invoice must contain the buyer's name (BT-44). It is the full name of the customer you are invoicing.
Why it matters
VAT law requires an invoice to identify both parties, and the recipient's software uses these details to match the invoice to a supplier or customer. An invoice that fails this rule is rejected as incomplete.
How to fix it
Fill in the customer's full company name on the customer record in your invoicing software and export again. Use the customer's registered name rather than a contact person's name.
The rule as published
An Invoice shall contain the Buyer name (BT-44). Business terms: BT-44
Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (UBL) | 1.3.17 |
| EN 16931 (UBL credit note) | 1.3.17 |
| EN 16931 (CII) | 1.3.17 |
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| XRechnung 3.0 (CII) | 3.0.2 |
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
| Factur-X 1.09 MINIMUM | 1.0.9-2 |
| Factur-X 1.09 BASIC WL | 1.0.9-2 |
| Factur-X 1.09 BASIC | 1.0.9-2 |
| Factur-X 1.09 EN 16931 | 1.0.9-2 |
| Factur-X 1.09 EXTENDED | 1.0.9-2 |
| ZUGFeRD 2.5 MINIMUM | 2.5.2 |
| ZUGFeRD 2.5 BASIC WL | 2.5.2 |
| ZUGFeRD 2.5 BASIC | 2.5.2 |
| ZUGFeRD 2.5 EN 16931 | 2.5.2 |
| ZUGFeRD 2.5 EXTENDED | 2.5.2 |
| SI-UBL 2.0 / NLCIUS (invoice) | 2.0.3.13 |
| SI-UBL 2.0 / NLCIUS (credit note) | 2.0.3.13 |
| NLCIUS (CII) | 1.0.3.13 |
| France CTC (UBL invoice) | 1.4.0-04 |
| France CTC (UBL credit note) | 1.4.0-04 |
| France CTC (CII) | 1.4.0-04 |
| CIUS-RO UBL Invoice 1.0.9 | 1.0.9 |
| CIUS-RO UBL Credit Note 1.0.9 | 1.0.9 |
Check your file
Drop your e-invoice to see whether BR-07 still fails, and which other rules do.