@fin.cx/einvoice 8.0.0 → 8.2.0

package/ts/einvoice.ts

@@ -32,6 +32,7 @@ import { ValidatorFactory } from './formats/factories/validator.factory.js';
 // Import format detector
 import { FormatDetector } from './formats/utils/format.detector.js';
 import { isAccountingDocType } from './formats/utils/document.typecode.js';
+import { meetsUnitCodeRule } from './formats/utils/unit.codes.js';
 
 import {
   FACTURX_ATTACHMENT_DESCRIPTION,
@@ -55,7 +56,8 @@ import type { IEInvoiceMetadata } from './interfaces/en16931-metadata.js';
  * Main class for working with electronic invoices.
  * Supports various invoice formats including Factur-X, ZUGFeRD, UBL, and XRechnung
  * Implements the tsclass accounting document envelope: one class holds an invoice,
- * a credit note, a debit note or a self-billed invoice, told apart by `accountingDocType`
+ * a corrected invoice, a credit note, a debit note or a self-billed invoice, told
+ * apart by `accountingDocType`
  */
 export class EInvoice implements TAccountingDocEnvelope<TAccountingDocType, {}> {
   private static sharedPdfEmbedder?: import('./formats/pdf/pdf.embedder.js').PDFEmbedder;
@@ -151,6 +153,20 @@ export class EInvoice implements TAccountingDocEnvelope<TAccountingDocType, {}>
     documentId: string;
     issueDate?: number;
   }>;
+
+  /**
+   * On a corrected invoice (type code 384): the invoice it corrects, written
+   * as the first preceding invoice reference (BG-3). A received corrected
+   * invoice may lack it.
+   */
+  public correctedInvoice?: finance.TCorrectedInvoiceReference;
+
+  /**
+   * On a corrected invoice: the details it supplies or corrects, as the
+   * issuer states them. EN 16931 has no element for them, so they are not
+   * written to the XML; an issuer states them as a note in `notes`.
+   */
+  public corrections?: finance.TCorrectedInvoice['corrections'];
   public printResult?: {
     pdfBufferString: string;
     totalNet: number;
@@ -446,6 +462,8 @@ export class EInvoice implements TAccountingDocEnvelope<TAccountingDocType, {}>
       electronicAddress: this.electronicAddress,
       paymentOptions: this.paymentOptions,
       relatedDocuments: this.relatedDocuments,
+      correctedInvoice: this.correctedInvoice,
+      corrections: this.corrections,
       printResult: this.printResult
     };
     
@@ -517,6 +535,14 @@ export class EInvoice implements TAccountingDocEnvelope<TAccountingDocType, {}>
         result = this.validateDecodedInvoice(level);
       }
       
+      // At the business level the document check covers the unit rules (BR-23, BR-CL-23) on every
+      // line. The feature flag validators below check the lines again on the decoded model, which
+      // cannot tell an absent unit from an empty unitCode="" attribute, so there they would report
+      // a second, possibly different rule for the same line. Below the business level the flags
+      // are the only unit checks and report them.
+      const isDocumentUnitRule = (ruleId: string): boolean =>
+        level === ValidationLevel.BUSINESS && (ruleId === 'BR-23' || ruleId === 'BR-CL-23');
+
       // Enhanced validation with feature flags
       if (options?.featureFlags?.includes('EN16931_BUSINESS_RULES')) {
         const businessRulesValidator = new EN16931BusinessRulesValidator();
@@ -526,6 +552,7 @@ export class EInvoice implements TAccountingDocEnvelope<TAccountingDocType, {}>
         result.errors = result.errors.concat(
           businessResults
             .filter(r => r.severity === 'error')
+            .filter(r => !isDocumentUnitRule(r.ruleId))
             .map(r => ({ code: r.ruleId, message: r.message, field: r.field }))
         );
         
@@ -548,6 +575,7 @@ export class EInvoice implements TAccountingDocEnvelope<TAccountingDocType, {}>
         result.errors = result.errors.concat(
           codeListResults
             .filter(r => r.severity === 'error')
+            .filter(r => !isDocumentUnitRule(r.ruleId))
             .map(r => ({ code: r.ruleId, message: r.message, field: r.field }))
         );
       }
@@ -576,6 +604,27 @@ export class EInvoice implements TAccountingDocEnvelope<TAccountingDocType, {}>
       this.createValidationError(message)
     );
 
+    if (level === ValidationLevel.BUSINESS) {
+      // BR-23 and BR-CL-23: every line has a unit code, and it is a code of UN/ECE Recommendation 20
+      // with the Recommendation 21 extension, as the XML validators check it on an exported document
+      (invoice.items ?? []).forEach((item, index) => {
+        if (!item.unitType) {
+          // BR-23: the line has no unit code at all
+          errors.push({
+            code: 'BR-23',
+            message: 'An Invoice line (BG-25) shall have an Invoiced quantity unit of measure code (BT-130)',
+            location: `items[${index}].unitType`
+          });
+        } else if (!meetsUnitCodeRule(item.unitType)) {
+          errors.push({
+            code: 'BR-CL-23',
+            message: `Unit code MUST be coded according to the UN/ECE Recommendation 20 with Rec 21 extension; found "${item.unitType}"`,
+            location: `items[${index}].unitType`
+          });
+        }
+      });
+    }
+
     return {
       valid: errors.length === 0,
       errors,
@@ -793,7 +842,7 @@ export class EInvoice implements TAccountingDocEnvelope<TAccountingDocType, {}>
       position: data.position || this.items.length + 1,
       name: data.name || '',
       articleNumber: data.articleNumber,
-      unitType: data.unitType || 'unit',
+      unitType: data.unitType || 'C62',
       unitQuantity: data.unitQuantity || 1,
       unitNetPrice: data.unitNetPrice || 0,
       vatPercentage: data.vatPercentage || 0

package/ts/formats/base/base.encoder.ts

@@ -6,7 +6,7 @@ import type { TAccountingDoc } from '../../interfaces/common.js';
  */
 export abstract class BaseEncoder {
   /**
-   * Encodes an accounting document (invoice, credit note, debit note or self-billed invoice) into XML
+   * Encodes an accounting document (invoice, corrected invoice, credit note, debit note or self-billed invoice) into XML
    * @param invoice Accounting document to encode
    * @returns XML string
    */

package/ts/formats/base/base.validator.ts

@@ -61,4 +61,32 @@ export abstract class BaseValidator {
       location
     });
   }
+
+  /**
+   * The path of an element in the document, with the position of each step among its siblings
+   * of the same name, for example `/Invoice/cac:InvoiceLine[2]/cbc:InvoicedQuantity`.
+   */
+  protected locationOf(element: Element): string {
+    const steps: string[] = [];
+    let current: Element | null = element;
+    while (current) {
+      const name = current.nodeName;
+      let position = 1;
+      let count = 0;
+      const parent: Node | null = current.parentNode;
+      if (parent) {
+        for (let child = parent.firstChild; child; child = child.nextSibling) {
+          if (child.nodeType === 1 && child.nodeName === name) {
+            count++;
+            if (child === current) {
+              position = count;
+            }
+          }
+        }
+      }
+      steps.unshift(count > 1 ? `${name}[${position}]` : name);
+      current = parent && parent.nodeType === 1 ? parent as Element : null;
+    }
+    return `/${steps.join('/')}`;
+  }
 }

package/ts/formats/cii/cii.decoder.ts

@@ -4,12 +4,14 @@ import { CII_NAMESPACES, CIIProfile } from './cii.types.js';
 import { DOMParser, xpath } from '../../plugins.js';
 import { EInvoiceParsingError } from '../../errors.js';
 import { getAccountingDocType } from '../utils/document.typecode.js';
+import type { TPrecedingInvoiceReference } from '../utils/preceding.invoice.js';
 
 const ciiParser = new DOMParser();
 const ciiNamespaces = {
   rsm: CII_NAMESPACES.RSM,
   ram: CII_NAMESPACES.RAM,
   udt: CII_NAMESPACES.UDT,
+  qdt: CII_NAMESPACES.QDT,
 };
 const ciiSelect = xpath.useNamespaces(ciiNamespaces);
 
@@ -91,7 +93,7 @@ export abstract class CIIBaseDecoder extends BaseDecoder {
   protected abstract decodeCreditNote(): Promise<TCreditNote>;
 
   /**
-   * Decodes a CII invoice document: an invoice, a debit note or a self-billed invoice
+   * Decodes a CII invoice document: an invoice, a corrected invoice, a debit note or a self-billed invoice
    * @param accountingDocType The type the document type code stands for
    * @returns Promise resolving to the invoice document
    */
@@ -99,6 +101,46 @@ export abstract class CIIBaseDecoder extends BaseDecoder {
     accountingDocType: TInvoiceDocument['accountingDocType'],
   ): Promise<TInvoiceDocument>;
 
+  /**
+   * Reads the preceding invoice references (BG-3) of the header settlement:
+   * the number (BT-25) and, when stated, the issue date (BT-26) of each.
+   */
+  protected extractPrecedingInvoiceReferences(): TPrecedingInvoiceReference[] {
+    const referenceNodes = this.select(
+      '/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:InvoiceReferencedDocument',
+      this.doc,
+    );
+    const references: TPrecedingInvoiceReference[] = [];
+    for (const referenceNode of Array.isArray(referenceNodes) ? referenceNodes : []) {
+      const documentId = this.getText('./ram:IssuerAssignedID', referenceNode as Node).trim();
+      if (!documentId) {
+        continue;
+      }
+      const issueDate = this.getText('./ram:FormattedIssueDateTime/qdt:DateTimeString', referenceNode as Node).trim();
+      const issueDateFormat = this.getText('./ram:FormattedIssueDateTime/qdt:DateTimeString/@format', referenceNode as Node).trim();
+      references.push(
+        issueDate
+          ? { documentId, issueDate: this.parseRequiredCIIDate(issueDate, issueDateFormat) }
+          : { documentId },
+      );
+    }
+    return references;
+  }
+
+  /**
+   * Reads the actual delivery date (BT-72) of the header delivery; undefined
+   * when the document does not state one.
+   */
+  protected extractDeliveryDate(): number | undefined {
+    const deliveryDatePath =
+      '/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeDelivery/ram:ActualDeliverySupplyChainEvent/ram:OccurrenceDateTime/udt:DateTimeString';
+    const deliveryDate = this.getText(deliveryDatePath).trim();
+    if (!deliveryDate) {
+      return undefined;
+    }
+    return this.parseRequiredCIIDate(deliveryDate, this.getText(`${deliveryDatePath}/@format`).trim());
+  }
+
   /**
    * Gets a text value from an XPath expression
    * @param xpath XPath expression

package/ts/formats/cii/cii.encoder.ts

@@ -1,5 +1,8 @@
 import { BaseEncoder } from '../base/base.encoder.js';
 import type { TAccountingDoc, TCreditNote, TInvoiceDocument } from '../../interfaces/common.js';
+import { EInvoiceFormatError } from '../../errors.js';
+import { getPrecedingInvoiceReferences } from '../utils/preceding.invoice.js';
+import { getWritableDate } from '../utils/date.value.js';
 import { CII_NAMESPACES, CIIProfile } from './cii.types.js';
 
 /**
@@ -22,6 +25,13 @@ export abstract class CIIBaseEncoder extends BaseEncoder {
    * @returns CII XML string
    */
   public async encode(invoice: TAccountingDoc): Promise<string> {
+    // MINIMUM has no preceding invoice reference (BG-3): a reference the document states cannot be written there
+    if (this.profile === CIIProfile.MINIMUM && getPrecedingInvoiceReferences(invoice).length > 0) {
+      throw new EInvoiceFormatError(
+        'The MINIMUM profile has no preceding invoice reference (BG-3); a document that refers to a preceding invoice needs a profile that carries it',
+        { targetFormat: 'cii', unsupportedFeatures: ['BG-3 in profile MINIMUM'] },
+      );
+    }
     // CII has one root for every document; the two paths differ in the type code they write
     if (invoice.accountingDocType === 'creditnote') {
       return this.encodeCreditNote(invoice);
@@ -37,7 +47,7 @@ export abstract class CIIBaseEncoder extends BaseEncoder {
   protected abstract encodeCreditNote(creditNote: TCreditNote): Promise<string>;
 
   /**
-   * Encodes an invoice document (invoice, debit note or self-billed invoice) into CII XML
+   * Encodes an invoice document (invoice, corrected invoice, debit note or self-billed invoice) into CII XML
    * @param invoice Invoice document to encode
    * @returns CII XML string
    */
@@ -51,17 +61,63 @@ export abstract class CIIBaseEncoder extends BaseEncoder {
     return `<?xml version="1.0" encoding="UTF-8"?>
 <rsm:CrossIndustryInvoice xmlns:rsm="${CII_NAMESPACES.RSM}"
   xmlns:ram="${CII_NAMESPACES.RAM}"
-  xmlns:udt="${CII_NAMESPACES.UDT}">
+  xmlns:udt="${CII_NAMESPACES.UDT}"
+  xmlns:qdt="${CII_NAMESPACES.QDT}">
 </rsm:CrossIndustryInvoice>`;
   }
 
   /**
-   * Formats a date as an ISO string (YYYY-MM-DD)
+   * Writes one preceding invoice reference (BG-3) per invoice the document
+   * states it corrects: the number (BT-25) and, when stated, the issue date
+   * (BT-26). In the header settlement they follow the monetary summation, as
+   * the CII schema orders them.
+   * @param doc XML document
+   * @param invoice Accounting document
+   */
+  protected addPrecedingInvoiceReferences(doc: Document, invoice: TAccountingDoc): void {
+    const references = getPrecedingInvoiceReferences(invoice);
+    if (references.length === 0) {
+      return;
+    }
+    const settlement = doc.getElementsByTagName('ram:ApplicableHeaderTradeSettlement')[0];
+    if (!settlement) {
+      throw new EInvoiceFormatError('The document has no header trade settlement to carry its preceding invoice reference', {
+        targetFormat: 'cii',
+        unsupportedFeatures: ['BG-3'],
+      });
+    }
+    let summation: Element | undefined;
+    for (let node = settlement.firstChild; node; node = node.nextSibling) {
+      if (node.nodeType === 1 && node.nodeName === 'ram:SpecifiedTradeSettlementHeaderMonetarySummation') {
+        summation = node as Element;
+      }
+    }
+    const anchor = summation ? summation.nextSibling : null;
+    for (const reference of references) {
+      const referencedDocument = doc.createElement('ram:InvoiceReferencedDocument');
+      const issuerAssignedId = doc.createElement('ram:IssuerAssignedID');
+      issuerAssignedId.textContent = reference.documentId;
+      referencedDocument.appendChild(issuerAssignedId);
+      if (reference.issueDate !== undefined) {
+        const formattedIssueDateTime = doc.createElement('ram:FormattedIssueDateTime');
+        const dateTimeString = doc.createElement('qdt:DateTimeString');
+        dateTimeString.setAttribute('format', '102');
+        dateTimeString.textContent = this.formatDate(reference.issueDate, 'BT-26 preceding invoice issue date').replace(/-/g, '');
+        formattedIssueDateTime.appendChild(dateTimeString);
+        referencedDocument.appendChild(formattedIssueDateTime);
+      }
+      settlement.insertBefore(referencedDocument, anchor);
+    }
+  }
+
+  /**
+   * Formats a date as an ISO string (YYYY-MM-DD, UTC). A value that is no
+   * valid timestamp is refused with an `EInvoiceFormatError` naming the field.
    * @param timestamp Timestamp to format
+   * @param field The business term the date is written as
    * @returns Formatted date string
    */
-  protected formatDate(timestamp: number): string {
-    const date = new Date(timestamp);
-    return date.toISOString().split('T')[0];
+  protected formatDate(timestamp: number, field: string): string {
+    return getWritableDate(timestamp, field, 'cii').toISOString().split('T')[0];
   }
 }

package/ts/formats/cii/cii.types.ts

@@ -6,7 +6,8 @@
 export const CII_NAMESPACES = {
   RSM: 'urn:un:unece:uncefact:data:standard:CrossIndustryInvoice:100',
   RAM: 'urn:un:unece:uncefact:data:standard:ReusableAggregateBusinessInformationEntity:100',
-  UDT: 'urn:un:unece:uncefact:data:standard:UnqualifiedDataType:100'
+  UDT: 'urn:un:unece:uncefact:data:standard:UnqualifiedDataType:100',
+  QDT: 'urn:un:unece:uncefact:data:standard:QualifiedDataType:100'
 };
 
 // ZUGFeRD v1 namespaces

package/ts/formats/cii/cii.validator.ts

@@ -3,6 +3,7 @@ import { ValidationLevel } from '../../interfaces/common.js';
 import type { ValidationResult } from '../../interfaces/common.js';
 import { CII_NAMESPACES, CIIProfile } from './cii.types.js';
 import { DOMParser, xpath } from '../../plugins.js';
+import { meetsUnitCodeRule } from '../utils/unit.codes.js';
 
 const ciiValidatorParser = new DOMParser();
 const ciiValidatorNamespaces = {
@@ -113,6 +114,52 @@ export abstract class CIIBaseValidator extends BaseValidator {
    */
   protected abstract validateStructure(): boolean;
 
+  /**
+   * BR-23: every invoice line has a unit code on its billed quantity.
+   * @returns True if every line has one
+   */
+  protected validateLineUnitCodePresence(): boolean {
+    // BR-23: every invoice line (BG-25) has an invoiced quantity unit of measure code (BT-130)
+    const lines = this.select('//ram:IncludedSupplyChainTradeLineItem', this.doc) as Element[];
+    let valid = true;
+    for (const line of lines) {
+      if (!this.exists('./ram:SpecifiedLineTradeDelivery/ram:BilledQuantity/@unitCode', line)) {
+        this.addError(
+          'BR-23',
+          'An Invoice line (BG-25) shall have an Invoiced quantity unit of measure code (BT-130)',
+          this.locationOf(line)
+        );
+        valid = false;
+      }
+    }
+    return valid;
+  }
+
+  /**
+   * BR-CL-23: every unit code of a billed or basis quantity (BT-130, BT-150) is a code of
+   * UN/ECE Recommendation 20 with the Recommendation 21 extension.
+   * @returns True if every unit code passed
+   */
+  protected validateUnitCodes(): boolean {
+    const quantities = this.select(
+      '//ram:BilledQuantity[@unitCode] | //ram:BasisQuantity[@unitCode]',
+      this.doc
+    ) as Element[];
+    let valid = true;
+    for (const quantity of quantities) {
+      const unitCode = quantity.getAttribute('unitCode') ?? '';
+      if (!meetsUnitCodeRule(unitCode)) {
+        this.addError(
+          'BR-CL-23',
+          `Unit code MUST be coded according to the UN/ECE Recommendation 20 with Rec 21 extension; found "${unitCode}"`,
+          `${this.locationOf(quantity)}/@unitCode`
+        );
+        valid = false;
+      }
+    }
+    return valid;
+  }
+
   /**
    * Detects the CII profile from the XML
    */

package/ts/formats/cii/facturx/facturx.decoder.ts

@@ -8,6 +8,7 @@ import type {
 import { FACTURX_PROFILE_IDS } from './facturx.types.js';
 import { business, finance, general } from '../../../plugins.js';
 import { EN16931Validator } from '../../validation/en16931.validator.js';
+import { getPrecedingInvoiceFields } from '../../utils/preceding.invoice.js';
 
 /**
  * Decoder for Factur-X invoice format
@@ -22,7 +23,7 @@ export class FacturXDecoder extends CIIBaseDecoder {
   }
 
   /**
-   * Decodes a Factur-X invoice document: an invoice, a debit note or a self-billed invoice
+   * Decodes a Factur-X invoice document: an invoice, a corrected invoice, a debit note or a self-billed invoice
    * @param accountingDocType The type the document type code stands for
    * @returns Promise resolving to the invoice document
    */
@@ -92,6 +93,9 @@ export class FacturXDecoder extends CIIBaseDecoder {
       notes = allNotes.slice(1); // Remove subject from notes
     }
 
+    // Extract the actual delivery date, if stated
+    const deliveryDate = this.extractDeliveryDate();
+
     // Check for reverse charge
     const reverseCharge = this.exists('//ram:SpecifiedTradeAllowanceCharge/ram:ReasonCode[text()="62"]');
 
@@ -119,8 +123,10 @@ export class FacturXDecoder extends CIIBaseDecoder {
       reverseCharge: reverseCharge,
       currency: currencyCode as finance.TCurrency,
       notes: notes,
-      deliveryDate: issueDate,
-      objectActions: []
+      // the day of supply as the document states it (BT-72)
+      ...(deliveryDate === undefined ? {} : { deliveryDate }),
+      objectActions: [],
+      ...getPrecedingInvoiceFields(accountingDocType, this.extractPrecedingInvoiceReferences()),
     };
     
     // Validate mandatory EN16931 fields unless validation is skipped
@@ -191,7 +197,8 @@ export class FacturXDecoder extends CIIBaseDecoder {
         const name = this.getText('ram:SpecifiedTradeProduct/ram:Name', itemNode);
         const articleNumber = this.getText('ram:SpecifiedTradeProduct/ram:SellerAssignedID', itemNode);
         const unitQuantity = this.getNumber('ram:SpecifiedLineTradeDelivery/ram:BilledQuantity', itemNode);
-        const unitType = this.getText('ram:SpecifiedLineTradeDelivery/ram:BilledQuantity/@unitCode', itemNode) || 'EA';
+        // an absent unit code (BT-130) stays absent, so that BR-23 reports it
+        const unitType = this.getText('ram:SpecifiedLineTradeDelivery/ram:BilledQuantity/@unitCode', itemNode);
         const unitNetPrice = this.getNumber('ram:SpecifiedLineTradeAgreement/ram:NetPriceProductTradePrice/ram:ChargeAmount', itemNode);
         const vatPercentage = this.getNumber('ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent', itemNode);
 

package/ts/formats/cii/facturx/facturx.encoder.ts

@@ -6,6 +6,7 @@ import { Decimal } from '../../utils/decimal.js';
 import { DecimalCurrencyCalculator } from '../../utils/currency.calculator.decimal.js';
 import { getCurrencyMinorUnits } from '../../utils/currency.utils.js';
 import { getDocumentTypeCode } from '../../utils/document.typecode.js';
+import { getWritableDate } from '../../utils/date.value.js';
 
 /**
  * Encoder for Factur-X invoice format
@@ -31,7 +32,7 @@ export class FacturXEncoder extends CIIBaseEncoder {
   }
 
   /**
-   * Encodes an invoice document (invoice, debit note or self-billed invoice) into Factur-X XML
+   * Encodes an invoice document (invoice, corrected invoice, debit note or self-billed invoice) into Factur-X XML
    * @param invoice Invoice document to encode
    * @returns Factur-X XML string
    */
@@ -39,7 +40,7 @@ export class FacturXEncoder extends CIIBaseEncoder {
     // Create base XML
     const xmlDoc = this.createBaseXml();
 
-    // Set document type code (380 invoice, 383 debit note, 389 self-billed invoice)
+    // Set document type code (380 invoice, 383 debit note, 384 corrected invoice, 389 self-billed invoice)
     this.setDocumentTypeCode(xmlDoc, getDocumentTypeCode(invoice.accountingDocType));
 
     // Add common invoice data
@@ -101,7 +102,7 @@ export class FacturXEncoder extends CIIBaseEncoder {
   /**
    * Sets the document type code in the XML document
    * @param doc XML document
-   * @param typeCode Document type code (380 invoice, 381 credit note, 383 debit note, 389 self-billed invoice)
+   * @param typeCode Document type code (380 invoice, 381 credit note, 383 debit note, 384 corrected invoice, 389 self-billed invoice)
    */
   private setDocumentTypeCode(doc: Document, typeCode: string): void {
     // Get root element
@@ -145,7 +146,7 @@ export class FacturXEncoder extends CIIBaseEncoder {
     const issueDateElement = doc.createElement('ram:IssueDateTime');
     const dateStringElement = doc.createElement('udt:DateTimeString');
     dateStringElement.setAttribute('format', '102'); // YYYYMMDD format
-    dateStringElement.textContent = this.formatDateYYYYMMDD(invoice.date);
+    dateStringElement.textContent = this.formatDateYYYYMMDD(invoice.date, 'BT-2 invoice issue date');
     issueDateElement.appendChild(dateStringElement);
     documentElement.appendChild(issueDateElement);
 
@@ -183,6 +184,9 @@ export class FacturXEncoder extends CIIBaseEncoder {
     // Add settlement section with payment terms and totals
     this.addSettlementSection(doc, transactionElement, invoice);
 
+    // Add the preceding invoice references (BG-3) the document states
+    this.addPrecedingInvoiceReferences(doc, invoice);
+
     // Add line items
     this.addLineItems(doc, transactionElement, invoice);
   }
@@ -284,12 +288,12 @@ export class FacturXEncoder extends CIIBaseEncoder {
     transactionElement.appendChild(deliveryElement);
 
     // Add delivery date if available
-    if (invoice.deliveryDate) {
+    if (invoice.deliveryDate !== undefined) {
       const deliveryDateElement = doc.createElement('ram:ActualDeliverySupplyChainEvent');
       const occurrenceDateElement = doc.createElement('ram:OccurrenceDateTime');
       const dateStringElement = doc.createElement('udt:DateTimeString');
       dateStringElement.setAttribute('format', '102'); // YYYYMMDD format
-      dateStringElement.textContent = this.formatDateYYYYMMDD(invoice.deliveryDate);
+      dateStringElement.textContent = this.formatDateYYYYMMDD(invoice.deliveryDate, 'BT-72 actual delivery date');
       occurrenceDateElement.appendChild(dateStringElement);
       deliveryDateElement.appendChild(occurrenceDateElement);
       deliveryElement.appendChild(deliveryDateElement);
@@ -324,7 +328,7 @@ export class FacturXEncoder extends CIIBaseEncoder {
     const dueDate = new Date(invoice.date);
     dueDate.setDate(dueDate.getDate() + invoice.dueInDays);
 
-    dateStringElement.textContent = this.formatDateYYYYMMDD(dueDate.getTime());
+    dateStringElement.textContent = this.formatDateYYYYMMDD(dueDate.getTime(), 'BT-9 payment due date');
     dueDateElement.appendChild(dateStringElement);
     paymentTermsElement.appendChild(dueDateElement);
 
@@ -431,7 +435,10 @@ export class FacturXEncoder extends CIIBaseEncoder {
         const deliveryElement = doc.createElement('ram:SpecifiedLineTradeDelivery');
         const quantityElement = doc.createElement('ram:BilledQuantity');
         quantityElement.textContent = item.unitQuantity.toString();
-        quantityElement.setAttribute('unitCode', item.unitType);
+        // a line without a unit is written without one, so that BR-23 reports it
+        if (item.unitType) {
+          quantityElement.setAttribute('unitCode', item.unitType);
+        }
         deliveryElement.appendChild(quantityElement);
         lineItemElement.appendChild(deliveryElement);
 
@@ -484,8 +491,8 @@ export class FacturXEncoder extends CIIBaseEncoder {
    * @param timestamp Timestamp to format
    * @returns Formatted date string
    */
-  private formatDateYYYYMMDD(timestamp: number): string {
-    const date = new Date(timestamp);
+  private formatDateYYYYMMDD(timestamp: number, field: string): string {
+    const date = getWritableDate(timestamp, field, 'cii');
     const year = date.getFullYear();
     const month = (date.getMonth() + 1).toString().padStart(2, '0');
     const day = date.getDate().toString().padStart(2, '0');

package/ts/formats/cii/facturx/facturx.validator.ts

@@ -24,14 +24,14 @@ export class FacturXValidator extends CIIBaseValidator {
     ];
 
     for (const section of sections) {
-      if (!this.exists(section)) {
+      if (!this.exists(`/rsm:CrossIndustryInvoice/${section}`)) {
         this.addError('FX-STRUCT-1', `Required section ${section} is missing`, '/rsm:CrossIndustryInvoice');
         valid = false;
       }
     }
 
     // Check for SupplyChainTradeTransaction sections
-    if (this.exists('rsm:SupplyChainTradeTransaction')) {
+    if (this.exists('/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction')) {
       const tradeSubsections = [
         'ram:ApplicableHeaderTradeAgreement',
         'ram:ApplicableHeaderTradeDelivery',
@@ -39,7 +39,7 @@ export class FacturXValidator extends CIIBaseValidator {
       ];
 
       for (const subsection of tradeSubsections) {
-        if (!this.exists(`rsm:SupplyChainTradeTransaction/${subsection}`)) {
+        if (!this.exists(`/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/${subsection}`)) {
           this.addError('FX-STRUCT-2', `Required subsection ${subsection} is missing`,
             '/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction');
           valid = false;
@@ -70,6 +70,12 @@ export class FacturXValidator extends CIIBaseValidator {
     // and/or the Seller tax representative VAT identifier (BT-63).
     valid = this.validateSellerVatIdentifier() && valid;
 
+    // BR-23: every line has a unit code
+    valid = this.validateLineUnitCodePresence() && valid;
+
+    // BR-CL-23: unit codes of UN/ECE Recommendation 20 with the Recommendation 21 extension
+    valid = this.validateUnitCodes() && valid;
+
     return valid;
   }
 

package/ts/formats/cii/zugferd/zugferd.decoder.ts

@@ -7,6 +7,7 @@ import type {
 } from '../../../interfaces/common.js';
 import { business, finance } from '../../../plugins.js';
 import { EN16931Validator } from '../../validation/en16931.validator.js';
+import { getPrecedingInvoiceFields } from '../../utils/preceding.invoice.js';
 
 /**
  * Decoder for ZUGFeRD invoice format
@@ -21,7 +22,7 @@ export class ZUGFeRDDecoder extends CIIBaseDecoder {
   }
 
   /**
-   * Decodes a ZUGFeRD invoice document: an invoice, a debit note or a self-billed invoice
+   * Decodes a ZUGFeRD invoice document: an invoice, a corrected invoice, a debit note or a self-billed invoice
    * @param accountingDocType The type the document type code stands for
    * @returns Promise resolving to the invoice document
    */
@@ -83,6 +84,9 @@ export class ZUGFeRDDecoder extends CIIBaseDecoder {
       notes = allNotes.slice(1); // Remove subject from notes
     }
 
+    // Extract the actual delivery date, if stated
+    const deliveryDate = this.extractDeliveryDate();
+
     // Check for reverse charge
     const reverseCharge = this.exists('//ram:SpecifiedTradeAllowanceCharge/ram:ReasonCode[text()="62"]');
 
@@ -110,8 +114,10 @@ export class ZUGFeRDDecoder extends CIIBaseDecoder {
       reverseCharge: reverseCharge,
       currency: currencyCode as finance.TCurrency,
       notes: notes,
-      deliveryDate: issueDate,
-      objectActions: []
+      // the day of supply as the document states it (BT-72)
+      ...(deliveryDate === undefined ? {} : { deliveryDate }),
+      objectActions: [],
+      ...getPrecedingInvoiceFields(accountingDocType, this.extractPrecedingInvoiceReferences()),
     };
     
     // Validate mandatory EN16931 fields unless validation is skipped
@@ -195,7 +201,8 @@ export class ZUGFeRDDecoder extends CIIBaseDecoder {
         const name = this.getText('ram:SpecifiedTradeProduct/ram:Name', itemNode);
         const articleNumber = this.getText('ram:SpecifiedTradeProduct/ram:SellerAssignedID', itemNode);
         const unitQuantity = this.getNumber('ram:SpecifiedLineTradeDelivery/ram:BilledQuantity', itemNode);
-        const unitType = this.getText('ram:SpecifiedLineTradeDelivery/ram:BilledQuantity/@unitCode', itemNode) || 'EA';
+        // an absent unit code (BT-130) stays absent, so that BR-23 reports it
+        const unitType = this.getText('ram:SpecifiedLineTradeDelivery/ram:BilledQuantity/@unitCode', itemNode);
         const unitNetPrice = this.getNumber('ram:SpecifiedLineTradeAgreement/ram:NetPriceProductTradePrice/ram:ChargeAmount', itemNode);
         const vatPercentage = this.getNumber('ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent', itemNode);