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BR-CO-23

A line allowance has no reason (BT-139 or BT-140)

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

What the message means

A line allowance has no reason (BT-139 or BT-140).

What the issuer needs to change

Give the reason as text or code.

Fields concerned

BG-27 invoice line allowances
BT-139 invoice line allowance reason
BT-140 invoice line allowance 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 Invoice line allowance (BG-27) shall contain an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140), 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: //cac:InvoiceLine/cac:AllowanceCharge[cbc:ChargeIndicator = false()] | //cac:CreditNoteLine/cac:AllowanceCharge[cbc:ChargeIndicator = false()]
Test: not(exists(cbc:AllowanceChargeReason) or exists(cbc:AllowanceChargeReasonCode))

CII

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

Related rules

BR-CO-20An invoice line period (BG-26) is present but has no date
BR-CO-21An allowance has no reason (BT-97 or BT-98)
BR-CO-22A charge has no reason (BT-104 or BT-105)
BR-CO-24A line charge has no reason (BT-144 or BT-145)
BR-CO-26The invoice gives no identifier for the seller: no VAT identifier (BT-31), no commercial register number …

All validation rules

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