BR-42:Invoice line allowance reason required
Fix: Invoice Navigator automatically fixes this Invoice compliance issue by updating the relevant XML elements (BR-42). Upload your invoice to fix this automatically.
An invoice line allowance (BG-27) is missing both a reason text (BT-139) and reason code (BT-140). At least one must be provided to explain this line discount.
Engine Classification
Ensure buyer postal address includes country code per EN16931 BR-42
Confidence: 85% · Applied automatically in pipeline
What is BR-42?
BR-42 is a fatal validation rule defined in the EN 16931 specification. It validates the IdentificationCode element under PostalAddress > Country in the UBL invoice XML.
When this rule fires, the invoice is rejected by Peppol access points and never reaches the buyer.
Target path: //cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode
Why This Error Matters
Invoice rejected. Each discount must be explained for audit and reconciliation.
BR-42 is a hard failure — the invoice must be corrected and re-sent before it can reach the recipient.
Invoice Navigator can automatically correct this error in your pipeline. The fix is applied with full audit evidence, so your compliance trail remains intact.
Validator Behavior
- ·Causes invoice rejection
- ·Error returned: BR-42
- ·Specification: EN 16931
How to Fix It
Find line allowance
Locate the cac:AllowanceCharge with ChargeIndicator=false within cac:InvoiceLine that is missing reason
Add reason code
Insert <cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode> (95 = Discount)
Or add reason text
Alternatively add <cbc:AllowanceChargeReason>Discount</cbc:AllowanceChargeReason>
Before / After
<Invoice> <!-- Issue: Each Invoice line allowance shall have an Invoice line allow --> </Invoice>
<Invoice> <!-- Issue resolved per EN 16931 --> </Invoice>
Technical Reference
//cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCodeCode Example
<cac:Delivery>
<cbc:ActualDeliveryDate>2024-12-15</cbc:ActualDeliveryDate>
<cac:DeliveryLocation>
<cac:Address>
<cbc:StreetName>Warehouse Street 123</cbc:StreetName>
<cbc:CityName>Rotterdam</cbc:CityName>
<cac:Country>
<cbc:IdentificationCode>NL</cbc:IdentificationCode>
</cac:Country>
</cac:Address>
</cac:DeliveryLocation>
</cac:Delivery>Common Causes
- ·Line allowance missing reason text or code
- ·Neither AllowanceChargeReason nor ReasonCode provided
- ·Line discount applied without categorization
- ·Template missing line allowance reason field
- ·Reason not required in source line item discount
Seeing this in production? The API handles BR-42 automatically. See the fix response →
Commonly Seen In
Frequently Asked Questions
If goods are delivered, include delivery address or location.
Add delivery information for goods invoices. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
BR-42 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-42 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including delivery information when applicable.
BR-42 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
Related Content
Last updated: 27 February 2026
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