BR-16
Invoice Has No Invoice Line (BG-25)
What This Error Means
An invoice must have at least one invoice line (BG-25). In UBL that is cac:InvoiceLine (cac:CreditNoteLine in a credit note), in CII ram:IncludedSupplyChainTradeLineItem. In UBL the schema already requires at least one line, so a file without lines fails the schema check before this rule runs; in CII, where the schema allows zero lines, BR-16 reports it. The rule is fatal.
How to Fix It
Add at least one line with identifier (BT-126), quantity and unit (BT-129, BT-130), net amount (BT-131), item name (BT-153), VAT category and net price (BT-146). Even a flat fee or a pure service needs one line.
<cac:InvoiceLine>
<cbc:ID>1</cbc:ID>
<cbc:InvoicedQuantity unitCode="C62">1</cbc:InvoicedQuantity>
<cbc:LineExtensionAmount currencyID="EUR">250.00</cbc:LineExtensionAmount>
<cac:Item>
<cbc:Name>Wartungspauschale Juni 2026</cbc:Name>
<cac:ClassifiedTaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>19</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:ClassifiedTaxCategory>
</cac:Item>
<cac:Price>
<cbc:PriceAmount currencyID="EUR">250.00</cbc:PriceAmount>
</cac:Price>
</cac:InvoiceLine>Fix Automatically
Upload your invoice to our Smart Repair engine. It checks the file against the full KoSIT rule set, including BR-16, and corrects supported fields with a GoBD audit trail.
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