<?xml version="1.0" encoding="UTF-8"?>
<!-- Synthetic sample — deliberate validation errors for testing. Not a real invoice. -->
<!-- Errors introduced:
     BR-9    : buyer postal address has no country code
     BR-21   : line 2 item has no name
     BR-CO-16: VAT amount states 650.00 but 3000 × 19% = 570.00
-->
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
  xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2"
  xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:xoev-de:kosit:standard:xrechnung_3.0</cbc:CustomizationID>
  <cbc:ID>INV-2025-ERR1</cbc:ID>
  <cbc:IssueDate>2025-03-15</cbc:IssueDate>
  <cbc:DueDate>2025-04-14</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>PO-2025-ERR</cbc:BuyerReference>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cac:PartyName><cbc:Name>BaseInvoice GmbH</cbc:Name></cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>Musterstraße 12</cbc:StreetName>
        <cbc:CityName>Berlin</cbc:CityName>
        <cbc:PostalZone>10115</cbc:PostalZone>
        <cac:Country><cbc:IdentificationCode>DE</cbc:IdentificationCode></cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>DE123456789</cbc:CompanyID>
        <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>BaseInvoice GmbH</cbc:RegistrationName>
        <cbc:CompanyID>HRB 12345 B</cbc:CompanyID>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty>
    <cac:Party>
      <cac:PartyName><cbc:Name>Acme Corporation GmbH</cbc:Name></cac:PartyName>
      <!-- BR-9: PostalAddress present but Country element omitted -->
      <cac:PostalAddress>
        <cbc:StreetName>Beispielweg 7</cbc:StreetName>
        <cbc:CityName>München</cbc:CityName>
        <cbc:PostalZone>80331</cbc:PostalZone>
      </cac:PostalAddress>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Acme Corporation GmbH</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>
  <cac:PaymentMeans>
    <cbc:PaymentMeansCode>58</cbc:PaymentMeansCode>
    <cac:PayeeFinancialAccount>
      <cbc:ID>DE89370400440532013000</cbc:ID>
      <cac:FinancialInstitutionBranch><cbc:ID>COBADEFFXXX</cbc:ID></cac:FinancialInstitutionBranch>
    </cac:PayeeFinancialAccount>
  </cac:PaymentMeans>
  <cac:TaxTotal>
    <!-- BR-CO-16: 3000 × 19% = 570.00, but 650.00 is stated here -->
    <cbc:TaxAmount currencyID="EUR">650.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">3000.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">650.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>19</cbc:Percent>
        <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="EUR">3000.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="EUR">3000.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="EUR">3650.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="EUR">3650.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="HUR">40</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">2000.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Name>Software development — API integration module</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">50.00</cbc:PriceAmount></cac:Price>
  </cac:InvoiceLine>
  <cac:InvoiceLine>
    <cbc:ID>2</cbc:ID>
    <cbc:InvoicedQuantity unitCode="EA">2</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">1000.00</cbc:LineExtensionAmount>
    <!-- BR-21: Item element present but Name is omitted -->
    <cac:Item>
      <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">500.00</cbc:PriceAmount></cac:Price>
  </cac:InvoiceLine>
</Invoice>
