What it means
Every invoice line (BG-25) must contain the name or the value of an item attribute (BT-160 and BT-161). An item attribute describes a property of the item, such as Colour: blue, and needs both halves.
Why it matters
The buyer's software books and checks every line on its own, often against the purchase order. A line without this detail cannot be matched or posted, so the whole invoice is rejected.
How to fix it
Fill in both the name and the value of every item attribute, for example Size and XL, or remove attributes that have no value. Empty attribute rows from a product catalogue are a common cause.
The rule as published
Each Item attribute (BG-32) shall contain an Item attribute name (BT-160) and an Item attribute value (BT-161). Business terms: BG-32, BT-160, BT-161
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 BASIC | 1.0.9-2 |
| Factur-X 1.09 EN 16931 | 1.0.9-2 |
| ZUGFeRD 2.5 BASIC | 2.5.2 |
| ZUGFeRD 2.5 EN 16931 | 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-54 still fails, and which other rules do.
Related rules
- BR-DE-CVD-05 The cva value must be clean, zero-emission or other
- BR-FR-27_BG-32 Each item attribute needs a name or a code
- BR-FXEXT-BR-54-1 Each item attribute needs a name or a code
- BR-FXEXT-BR-54-2 An item attribute needs either a value or a value with a unit
- BR-DE-CVD-03 CVD invoices need a line with vehicle category and cva
- BR-DE-CVD-06-A A CVD vehicle line needs exactly one cva attribute