What it means
Every element in the XML should either contain other elements or have a value. An element with nothing in it, or only spaces and line breaks, such as <cbc:Note/>, triggers this warning, once for each empty element. Attributes do not count, so an element with only a scheme attribute and no value is still empty.
Why it matters
SI-UBL 2.0 / NLCIUS calls for XML elements to contain child elements or a non-blank text value.
How to fix it
Look for blank fields in your invoicing software, such as a note, a reference or a contact name. Fill in any required fields. For optional fields, either supply a value or omit their XML elements. Then export again. If you build the XML yourself, supply values for required elements and omit empty optional elements.
Once the file is corrected, check it again for free: Check an e-invoice
The rule as published
Document should not contain empty elements. Where this rule applies
| Rule set | Version |
|---|---|
| SI-UBL 2.0 / NLCIUS (invoice) | 2.0.3.13 |
| SI-UBL 2.0 / NLCIUS (credit note) | 2.0.3.13 |
Check your file
Drop your e-invoice to see whether SI-UBL-2 still fails, and which other rules do.