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BR-38

A charge has no reason (BT-104 or BT-105)

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

A charge has no reason (BT-104 or BT-105).

What the issuer needs to change

Give the reason for the charge as text or code.

Fields concerned

BG-21 document level charges
BT-104 document level charge reason
BT-105 document level charge reason code

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Origin

Rule set: EN 16931 (CEN, rule set 1.3.16)
Syntax: CII, UBL
Level: Error

Original rule text

Each Document level charge (BG-21) shall have a Document level charge reason (BT-104) or a Document level charge reason code (BT-105).

Source: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: /ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] | /cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]
Test: not(exists(cbc:AllowanceChargeReason) or exists(cbc:AllowanceChargeReasonCode))

CII

Context: //ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:ChargeIndicator[udt:Indicator='true']
Test: not((../ram:Reason) or (../ram:ReasonCode))

Related rules

BR-33An allowance has no reason (BT-97 or BT-98)
BR-36Missing in a charge: document level charge amount (BT-99)
BR-37Missing in a charge: document level charge VAT category code (BT-102)
BR-41Missing in a line allowance: invoice line allowance amount (BT-136)
BR-42An invoice line allowance has no reason (BT-139 or BT-140)
BR-43Missing in a line charge: invoice line charge amount (BT-141)

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).