E-invoice error explained

BR-61: IBAN or account number missing for a credit transfer

For payment by credit transfer (code 58 SEPA credit transfer or 30 credit transfer) the invoice must name the account the buyer pays to: the IBAN, or for non-SEPA accounts the account number (BT-84).

What the rule checks

For payment by credit transfer (code 58 SEPA credit transfer or 30 credit transfer) the invoice must name the account the buyer pays to: the IBAN, or for non-SEPA accounts the account number (BT-84). In CII the rule fires when the account block exists but holds neither IBAN nor account number. If the whole block is missing in an XRechnung, you get BR-DE-23-a.

Official rule text

If the Payment means type code (BT-81) means SEPA credit transfer, Local credit transfer or Non-SEPA international credit transfer, the Payment account identifier (BT-84) shall be present.

Source: KoSIT configuration XRechnung 3.0.2 (31 Jan 2026).

Typical causes

  • The account block is written but the IBAN field in the company data is empty.
  • Only the account holder or bank name is filled.
  • The IBAN is in the wrong element, for example in free text.

How to fix it

Enter the IBAN in ram:IBANID inside ram:PayeePartyCreditorFinancialAccount, without spaces. For accounts without an IBAN use ram:ProprietaryID. Check the IBAN first, because BR-DE-19 warns about an invalid IBAN.

Example

Wrong (CII)

<ram:SpecifiedTradeSettlementPaymentMeans>
  <ram:TypeCode>58</ram:TypeCode>
  <ram:PayeePartyCreditorFinancialAccount>
    <ram:AccountName>Muster GmbH</ram:AccountName>
  </ram:PayeePartyCreditorFinancialAccount>
</ram:SpecifiedTradeSettlementPaymentMeans>

Right (CII)

<ram:SpecifiedTradeSettlementPaymentMeans>
  <ram:TypeCode>58</ram:TypeCode>
  <ram:PayeePartyCreditorFinancialAccount>
    <ram:IBANID>DE02120300000000202051</ram:IBANID>
    <ram:AccountName>Muster GmbH</ram:AccountName>
  </ram:PayeePartyCreditorFinancialAccount>
</ram:SpecifiedTradeSettlementPaymentMeans>

In Dynamics 365, Business Central and Finance

Sales / Project Operations: Sales and Project Operations have no e-invoice output out of the box. In the WBS Invoice Accelerator for Dynamics 365 the IBAN comes from the brand profile. Without an IBAN the Accelerator writes no payment block, and an XRechnung then fails BR-DE-1.

Business Central: Fill the IBAN field on the Company Information page.

Finance: The bank account in the legal entity's Bank account field needs a valid IBAN.

Related error codes

Check your invoice for free. The validator shows every finding with an explanation and its location in the XML.