What it means
Every invoice must contain the debited account identifier (BT-91) when it contains direct debit details (BG-19). It is the IBAN of the customer's account that the direct debit will be collected from.
Why it matters
XRechnung, the German standard for e-invoices, requires this on top of EN 16931. Public bodies in Germany and their invoice portals (ZRE, OZG-RE and the state portals) reject an XRechnung that fails this rule, and many German businesses check incoming invoices the same way.
How to fix it
Enter the customer's IBAN, as given in their SEPA mandate, on the customer record in your invoicing software and export again. If the invoice is not collected by direct debit, remove the direct debit details and choose another payment means.
The rule as published
Wenn "DIRECT DEBIT" BG-19 vorhanden ist, dann muss "Debited account identifier" BT-91 übermittelt werden. Business terms: BG-19, BT-91
Where this rule applies
| Rule set | Version |
|---|---|
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| XRechnung 3.0 (CII) | 3.0.2 |
Check your file
Drop your e-invoice to see whether BR-DE-31 still fails, and which other rules do.
Related rules
- DE-R-031 Direct debit needs the buyer's account to be debited
- BR-DE-20 A SEPA direct debit needs a valid IBAN
- BR-DE-23-B Bank transfer payments must not carry card or debit details
- BR-DE-24-B Card payments must not carry bank account or debit details
- BR-DE-25-A Direct debit payments need the direct debit details
- BR-DE-30 Creditor identifier is required