BR-DE-21 Not an XRechnung (wrong specification identifier)

Every e-invoice carries an identifier of the standard it follows (BT-24). The check expects the XRechnung identifier, but the file has another one, e.g. ZUGFeRD/Factur-X EN 16931 or an old XRechnung version. The rule itself is a warning, but many authority portals reject such invoices.

The message in the validation report

[BR-DE-21] Das Element "Specification identifier" (BT-24) soll syntaktisch der Kennung des Standards XRechnung entsprechen.

Common causes

• A ZUGFeRD PDF was sent to an authority that requires XRechnung.
• The software still creates XRechnung 2.x; current is 3.0.
• Between companies ZUGFeRD is perfectly fine and the warning usually does not matter.

How to fix it

1. To authorities: export as XRechnung 3.0, not ZUGFeRD. The identifier is urn:cen.eu:en16931:2017#compliant#urn:xeinkauf.de:kosit:xrechnung_3.0.
2. To companies: ZUGFeRD (profile EN 16931) is valid. The warning only shows the file was checked against the wrong rules.
3. Don’t edit the identifier by hand unless all other XRechnung rules (BR-DE-…) are met.

What it should look like (XRechnung, CII syntax)

<ram:GuidelineSpecifiedDocumentContextParameter>
  <ram:ID>urn:cen.eu:en16931:2017#compliant#urn:xeinkauf.de:kosit:xrechnung_3.0</ram:ID>
</ram:GuidelineSpecifiedDocumentContextParameter>

Want to read or check an invoice you received? Open XRechnung · Check invoice

More error codes

• BR-DE-15Leitweg-ID / buyer reference missing
• BR-DE-1Payment instructions missing
• BR-DE-2Seller contact missing (also BR-DE-5, -6, -7)
• BR-DE-23-aCredit transfer without IBAN
• BR-DE-18Skonto (cash discount) in the wrong format
• BR-CO-10Sum of line amounts does not match
• BR-CO-15Gross total is not net plus VAT
• BR-S-08VAT breakdown per rate does not match
• BR-CL-23Invalid unit code (e.g. “Stk”)

Guides to German e-invoicing

• Open an XRechnung and save it as PDF
• ZUGFeRD or XRechnung: which one do I need?
• E-invoices for small businesses under § 19 UStG
• Sending an XRechnung to a German authority

Rule text from the official KoSIT validation rules (XRechnung 3.0.2, EN 16931). General technical explanation, not tax or legal advice.