What it means
When the seller and the buyer are both in Germany and the invoice contains direct debit details (BG-19), it must also give the debited account identifier (BT-91). The check looks for an account identifier in the payer's account of the direct debit mandate. This is normally the buyer's IBAN.
Why it matters
A direct debit takes the money from the buyer's account, so the invoice has to say which account that is. Without it the debit cannot be started, and the invoice is rejected.
How to fix it
In your invoicing software, open the direct debit section of the invoice or of the customer record and enter the buyer's IBAN as the account to be debited. Make sure it is the buyer's account. Your own IBAN does not go here. If the buyer does not pay by direct debit, change the payment method and remove the direct debit details.
The rule as published
Read the rule on the publisher's site
Business terms: BG-19, BT-91
Where this rule applies
| Rule set | Version |
|---|---|
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
Check your file
Drop your e-invoice to see whether DE-R-031 still fails, and which other rules do.
Related rules
- BR-DE-31 Account to be debited is required
- 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