Tools › SmartFormular E-Rechnung lite › Validation rules › BR-CO-21

BR-CO-21

An allowance has no reason (BT-97 or BT-98)

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

What the message means

An allowance has no reason (BT-97 or BT-98).

What the issuer needs to change

Give the reason as text or code.

Fields concerned

BG-20 document level allowances
BT-97 document level allowance reason
BT-98 document level allowance reason code

Your invoice reports BR-CO-21? Check it with SmartFormular E-Rechnung lite, free to try until 31 December 2026: the tool shows every finding with an explanation, the invoice in readable form and a GiroCode to pay – in your browser, no upload.

Check an e-invoice

Origin

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

Original rule text

Each Document level allowance (BG-20) shall contain a Document level allowance reason (BT-97) or a Document level allowance reason code (BT-98), or both.

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

CII

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

Related rules

BR-CO-18The invoice has no VAT breakdown (BG-23)
BR-CO-19An invoicing period (BG-14) is present but has no date
BR-CO-20An invoice line period (BG-26) is present but has no date
BR-CO-22A charge has no reason (BT-104 or BT-105)
BR-CO-23A line allowance has no reason (BT-139 or BT-140)
BR-CO-24A line charge has no reason (BT-144 or BT-145)

All validation rules

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