# XV-AT-02

Source: https://xmlvalid.com/rules/XV-AT-02

> The beneficiary account has no IBAN; e-Rechnung.gv.at takes bank transfer details as an IBAN only (BankAccountNr and BankCode are not enough).

- Level: error
- Rule sets: e-Rechnung.gv.at checks (ebInterface) Fehlerliste, October 2026
- Context: `/*:Invoice/*:PaymentMethod/*:UniversalBankTransaction/*:BeneficiaryAccount`
- Test: `normalize-space(*:IBAN) != ''`

Validate a document against these rules: https://xmlvalid.com/validate