What it means
The check requires the root element rsm:CrossIndustryInvoice to have no direct ram:ValuationBreakdownStatement child. It does not search every level of the file for that element.
Why it matters
The EN 16931 CII mapping does not include this root-level valuation statement.
How to fix it
Find ValuationBreakdownStatement directly under CrossIndustryInvoice and review any information you need to retain. Use another invoice field only if it has the same meaning; do not simply add the statement's figures to the totals. Remove the block and recheck your file.
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
ValuationBreakdownStatement 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-438 still fails, and which other rules do.