diff --git a/library/src/main/java/org/mustangproject/IncludedNote.java b/library/src/main/java/org/mustangproject/IncludedNote.java
index 5eeea22e..95536afb 100644
--- a/library/src/main/java/org/mustangproject/IncludedNote.java
+++ b/library/src/main/java/org/mustangproject/IncludedNote.java
@@ -7,6 +7,13 @@ public class IncludedNote {
   private final String content;
   private final SubjectCode subjectCode;
 
+  private static final String INCLUDE_START = "<ram:IncludedNote>";
+  private static final String INCLUDE_END = "</ram:IncludedNote>";
+  private static final String CONTENT_START = "<ram:Content>";
+  private static final String CONTENT_END = "</ram:Content>";
+  private static final String SUBJECT_CODE_START = "<ram:SubjectCode>";
+  private static final String SUBJECT_CODE_END = "</ram:SubjectCode>";
+
   private IncludedNote(String content, SubjectCode subjectCode) {
     this.content = content;
     this.subjectCode = subjectCode;
@@ -37,6 +44,10 @@ public class IncludedNote {
     return new IncludedNote(content, SubjectCode.AAK);
   }
 
+  public static IncludedNote unspecifiedNote(String content) {
+    return new IncludedNote(content, null);
+  }
+
   public String getContent() {
     return content;
   }
@@ -45,4 +56,13 @@ public class IncludedNote {
     return subjectCode;
   }
   
+  public String toCiiXml(){
+    String result = INCLUDE_START + CONTENT_START +
+        XMLTools.encodeXML(getContent() )+ CONTENT_END;
+    if (getSubjectCode() != null) {
+      result += SUBJECT_CODE_START + getSubjectCode() + SUBJECT_CODE_END;
+    }
+    return result + INCLUDE_END;
+  }
+  
 }
diff --git a/library/src/main/java/org/mustangproject/ZUGFeRD/ZUGFeRD2PullProvider.java b/library/src/main/java/org/mustangproject/ZUGFeRD/ZUGFeRD2PullProvider.java
index 4c632db1..b48446e9 100644
--- a/library/src/main/java/org/mustangproject/ZUGFeRD/ZUGFeRD2PullProvider.java
+++ b/library/src/main/java/org/mustangproject/ZUGFeRD/ZUGFeRD2PullProvider.java
@@ -29,11 +29,15 @@ import java.io.UnsupportedEncodingException;
 import java.math.BigDecimal;
 import java.nio.charset.StandardCharsets;
 import java.text.SimpleDateFormat;
+import java.util.ArrayList;
 import java.util.Base64;
 import java.util.Date;
+import java.util.List;
 import java.util.Map;
+import java.util.Optional;
 import java.util.logging.Level;
 import java.util.logging.Logger;
+import java.util.stream.Collectors;
 
 import org.dom4j.Document;
 import org.dom4j.DocumentException;
@@ -41,6 +45,7 @@ import org.dom4j.DocumentHelper;
 import org.dom4j.io.OutputFormat;
 import org.dom4j.io.XMLWriter;
 import org.mustangproject.FileAttachment;
+import org.mustangproject.IncludedNote;
 import org.mustangproject.SubjectCode;
 import org.mustangproject.XMLTools;
 import org.mustangproject.ZUGFeRD.model.DocumentCodeTypeConstants;
@@ -742,37 +747,24 @@ public class ZUGFeRD2PullProvider implements IXMLProvider {
 		}
 	}
 
-  private static String buildNotes(IExportableTransaction trans) {
-    StringBuilder notes = new StringBuilder();
-    if (trans.getNotes() != null) {
-      for (final String currentNote : trans.getNotes()) {
-        notes.append("<ram:IncludedNote><ram:Content>")
-            .append(XMLTools.encodeXML(currentNote))
-            .append("</ram:Content></ram:IncludedNote>");
+  private static String buildNotes(IExportableTransaction exportableTransaction) {
+    final List<IncludedNote> includedNotes = Optional.ofNullable(exportableTransaction.getNotesWithSubjectCode())
+        .orElse(new ArrayList<>());
+    if (exportableTransaction.getNotes() != null) {
+      for (final String currentNote : exportableTransaction.getNotes()) {
+        includedNotes.add(IncludedNote.unspecifiedNote(currentNote));
       }
     }
-    if (trans.rebateAgreementExists()) {
-      notes.append("<ram:IncludedNote><ram:Content>")
-          .append("Es bestehen Rabatt- und Bonusvereinbarungen.</ram:Content>")
-          .append("<ram:SubjectCode>")
-          .append(SubjectCode.AAK)
-          .append("</ram:SubjectCode></ram:IncludedNote>");
+    if (exportableTransaction.rebateAgreementExists()) {
+      includedNotes.add(IncludedNote.discountBonusNote("Es bestehen Rabatt- und Bonusvereinbarungen."));
     }
-    if (trans.getOwnOrganisationFullPlaintextInfo() != null) {
-      notes.append("<ram:IncludedNote><ram:Content>")
-          .append(XMLTools.encodeXML(trans.getOwnOrganisationFullPlaintextInfo()))
-          .append("</ram:Content>")
-          .append("<ram:SubjectCode>")
-          .append(SubjectCode.REG)
-          .append("</ram:SubjectCode></ram:IncludedNote>");
+    if (exportableTransaction.getOwnOrganisationFullPlaintextInfo() != null) {
+      includedNotes.add(IncludedNote.regulatoryNote(exportableTransaction.getOwnOrganisationFullPlaintextInfo()));
     }
-    if (trans.getSubjectNote() != null) {
-      notes.append("<ram:IncludedNote><ram:Content>")
-          .append(XMLTools.encodeXML(trans.getSubjectNote()))
-          .append("</ram:Content>")
-          .append("</ram:IncludedNote>");
+    if (exportableTransaction.getSubjectNote() != null) {
+      includedNotes.add(IncludedNote.unspecifiedNote(exportableTransaction.getSubjectNote()));
     }
-    return notes.toString();
+    return includedNotes.stream().map(IncludedNote::toCiiXml).collect(Collectors.joining(""));
   }
 
   @Override