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BR-32:Payment account required for credit transfer

When payment means is credit transfer (30), payee bank account must be specified.

Why This Error Matters

Invoice rejected. VAT cannot be correctly calculated without knowing the tax category.

How to Fix It

1

Check payment means

If code is 30, 31, 42 - bank account needed

2

Add IBAN

In PayeeFinancialAccount/ID

3

Add BIC

Optional but recommended in FinancialInstitutionBranch

Code Example

<cac:PaymentMeans>
  <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
  <cac:PayeeFinancialAccount>
    <cbc:ID>NL91ABNA0417164300</cbc:ID>
    <cac:FinancialInstitutionBranch>
      <cbc:ID>ABNANL2A</cbc:ID>
    </cac:FinancialInstitutionBranch>
  </cac:PayeeFinancialAccount>
</cac:PaymentMeans>

Technical Details

XPath: /Invoice/cac:PaymentMeans/cac:PayeeFinancialAccount/cbc:ID

Common Causes

  • Document allowance missing VAT category assignment
  • TaxCategory/ID not mapped for allowances
  • Allowance created before tax category configured
  • Export template missing allowance tax category
  • VAT code lookup failed for allowance

Commonly Seen In

All invoicing software

Frequently Asked Questions

When payment means is credit transfer (30), payee bank account must be specified.
Add PayeeFinancialAccount with IBAN or account number. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-32 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
Many instances of BR-32 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including payment account required for credit transfer.
BR-32 is commonly seen in exports from All invoicing software. These software packages sometimes generate invoices that need adjustment to meet full compliance standards.

Related Errors

BR-30

Invoice line period end date before start date

BR-31

Payment due date recommended

Last updated: 16 January 2026

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