BR-55 — E-Invoice Validation Rule & Fix

Fixture ID: precedingNoNumber · XPath: /ubl:Invoice/cac:BillingReference[1]/cac:InvoiceDocumentReference/cbc:ID

1. Why This Rule Triggers (Diagnostic Message)

Preceding invoice reference 1 (BG-3) carries no invoice number (BT-25). BG-3 is how a corrective or partial invoice says which document it adjusts, and the number is the only part of it that identifies one. A date alone does not: a seller who issued four invoices that day has said nothing. Without BT-25 the buyer cannot net the correction against the original, and your own VAT return cannot show which period the adjustment belongs to.

2. How to Fix BR-55

Set precedingInvoices[].invoiceNumber to the BT-1 of the invoice being corrected or referenced, exactly as it was issued. Add issueDate (BT-26) alongside it when your numbering is not unique across years.

3. Valid Code / Payload Example

"precedingInvoices": [{ "invoiceNumber": "2026-000141", "issueDate": "2026-07-31" }]