DE-R-026: A corrected invoice should refer to the invoice it corrects

What it means

When the seller and the buyer are both in Germany and the invoice type code (BT-3) is 384 (corrected invoice), the invoice should refer at least once to the invoice it corrects (BG-3, preceding invoice reference). The check looks for an invoice reference in the billing reference block. The reference holds the number of the earlier invoice (BT-25) and optionally its date (BT-26).

Why it matters

This is only a warning, so the file is still accepted. The reference lets the buyer link the correction to the original invoice and book it in its place. Without it the buyer has to work out by hand which invoice you mean, so it is worth fixing every time you send a corrected invoice.

How to fix it

In your invoicing software, open the corrected invoice and fill in the field for the original or preceding invoice with the invoice number you are correcting. Add its invoice date as well if the software offers it. If the document is not a correction at all, change the invoice type to a normal invoice (380) instead of 384.

The rule as published

Read the rule on the publisher's site

Business terms: BG-3, BT-3

Where this rule applies