What it means
The rule checks for ram:Subject inside any ram:IncludedNote directly under rsm:ExchangedDocument. It does not target ram:SubjectCode, which holds the invoice note subject code (BT-21).
Why it matters
The EN 16931 CII mapping provides note text (BT-22) and a note subject code (BT-21), but no separate free-text subject field.
How to fix it
Find the affected ram:IncludedNote in rsm:ExchangedDocument. Include any needed subject text in its ram:Content element (BT-22), then remove the whole ram:Subject element. Do not remove ram:SubjectCode merely because its name is similar. Check the file again.
Once the file is corrected, check it again for free: Validate an invoice against EN 16931
Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice
The rule as published
Subject should not be present Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (CII) | 1.3.17 |
| XRechnung 3.0 (CII) | 3.0.2 |
| NLCIUS (CII) | 1.0.3.13 |
| France CTC (CII) | 1.4.0-04 |
Check your file
Drop your e-invoice to see whether CII-SR-027 still fails, and which other rules do.
Related rules
- CII-SR-028 Remove content codes from invoice notes
- CII-SR-030 Use at most one text element per invoice note
- CII-SR-032 Remove identifiers from invoice notes
- CII-SR-033 Remove the document effective period from the invoice header
- CII-SR-034 Remove the separate issuer section from the invoice header
- CII-SR-035 Remove description codes from the line document section