DE-R-026: If "Invoice type code" contains the code 384 (Corrected…

StandardPeppol BIS Billing 3.0 country rules (NL, DE, IT, SE, DK, NO, GR, IS)CountryGermanySeverityWarning: the invoice is accepted but should be correctedSyntaxUBLBusiness terms

BG-3 Preceding invoice reference
BT-3 Invoice type code

Applies toOnly when the seller (or for some rules the buyer) is in the named country: the rule is triggered by the country code of the party. Dutch rules implement NLCIUS, German rules the XRechnung requirements inside Peppol.

Official rule text

[DE-R-026] If "Invoice type code" (BT-3) contains the code 384 (Corrected invoice), "PRECEDING INVOICE REFERENCE" (BG-3) should be provided at least once.

Why this error occurs

This rule only applies when another field has a certain value (for example a payment means code or an invoice type). Your file triggers the condition but does not provide the data that then becomes mandatory, or provides data that is then forbidden.

How to fix it

Either change the triggering value so the condition no longer applies, or add/remove the dependent elements as the rule text describes. Check the condition in the XPath test above to see exactly which value triggers it.

What the validator checks

Checked element (context):

UBL

(/ubl-invoice:Invoice | /ubl-creditnote:CreditNote)[$supplierCountryIsDE and $customerCountryIsDE]

Test (XPath):

((not(cbc:InvoiceTypeCode = 384 or cbc:CreditNoteTypeCode = 384) or                     (cac:BillingReference/cac:InvoiceDocumentReference)))

Check your invoice

Drop your XML or PDF on the validator and every failed rule is linked to its page here. Free, no account, the file is not stored.

Check your invoice →

Same check via API:

curl -F file=@invoice.xml https://einvoicechecker.com/v1/validate

Related rules

DE-R-017 The element "Invoice type code" should only contain the following values from code…
DE-R-001 An invoice shall contain information on "PAYMENT INSTRUCTIONS"
DE-R-002 The group "SELLER CONTACT" shall be provided
DE-R-003 The element "Seller city" shall be provided
DE-R-004 The element "Seller post code" shall be provided
DE-R-005 The element "Seller contact point" shall be provided
DE-R-006 The element "Seller contact telephone number" shall be provided
DE-R-007 The element "Seller contact email address" shall be provided

Frequently asked questions

What does DE-R-026 mean?

DE-R-026 is a peppol national rule: If "Invoice type code" (BT-3) contains the code 384 (Corrected invoice), "PRECEDING INVOICE REFERENCE" (BG-3) should be provided at least once.

Will my invoice be rejected because of DE-R-026?

No. DE-R-026 is a warning: the invoice is accepted but the recipient sees the notice. Fix it anyway, warnings often become errors in later rule versions.

Which formats does DE-R-026 apply to?

Only when the seller (or for some rules the buyer) is in the named country: the rule is triggered by the country code of the party. Dutch rules implement NLCIUS, German rules the XRechnung requirements inside Peppol. Syntax: UBL.

Source: Peppol BIS Billing 3.0.20 national rules (November 2025). Catalogue generated from the official rule sets on 2026-10-15.

DE-R-026: If "Invoice type code" contains the code 384 (Corrected invoice), "PRECEDING INVOICE…