BR-40:Note text should be meaningful
Invoice notes should provide useful information in an appropriate language.
Engine Classification
Business data required · Explicit input workflow · No assumptions made
Required input: Invoice Note
What is BR-40?
BR-40 is a warning validation rule defined in the peppol-bis-3 specification. It validates the Note element under Invoice in the UBL invoice XML.
This is a soft validation failure. The invoice may pass initial transmission, but non-compliant values in this field can cause problems during tax audits, buyer-side processing, or downstream VAT reconciliation.
Target path: XPath: /Invoice/cbc:Note
Why This Error Matters
Notes communicate important information to invoice recipients.
BR-40 is a soft failure. The invoice may pass initial validation, but the non-compliant field can cause issues at the receiving end — tax authorities may flag it during audits, buyer ERP systems may fail to process it, or VAT reconciliation may produce mismatches. Fixing warnings before they accumulate prevents larger compliance gaps.
Validator Behavior
- ·Generates validation warning
- ·Rejected by PEPPOL Access Points
- ·Error returned: BR-40
- ·Specification: peppol-bis-3
How to Fix It
Add relevant notes
Payment information, special instructions
Consider language
Use buyer appropriate language
Legal requirements
Include legally required statements
XML Example
Generic example based on the rule's target XPath. Your actual XML structure may differ.
<!-- Incorrect value --> <cbc:Note>INVALID</cbc:Note>
<!-- Corrected value --> <cbc:Note>VALID_VALUE</cbc:Note>
Technical Reference
XPath: /Invoice/cbc:NoteCode Example
<cbc:Note>Payment terms: 2% discount if paid within 14 days</cbc:Note>
<cbc:Note>VAT reverse charge applies per Article 194</cbc:Note>Common Causes
- ·Empty note
- ·Technical placeholder text
- ·Wrong language for buyer
Seeing this in production? The API handles BR-40 automatically. See the fix response →
Commonly Seen In
Frequently Asked Questions
Invoice notes should provide useful information in an appropriate language.
Add meaningful note text if needed. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
BR-40 is a warning that may not always cause rejection, but it indicates a potential compliance issue that should be addressed to ensure full compatibility.
Many instances of BR-40 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including note text should be meaningful.
BR-40 is commonly seen in exports from All invoicing software. These software packages sometimes generate invoices that need adjustment to meet full compliance standards.
Related Errors
Last updated: 18 January 2026
Handle BR-40 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.