BR-CO-23:Invoice Line Allowance Reason Required
Fix: Invoice Navigator automatically fixes this issue by correcting the `cac:AllowanceCharge` element in your Invoice (BR-CO-23). Upload your invoice to fix this automatically.
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.
Engine Classification
Add default line allowance reason code 95 (discount) when both reason text and code are missing
Confidence: 85% · Applied automatically in pipeline
What is BR-CO-23?
BR-CO-23 is a fatal validation rule defined in the EN 16931 specification. It validates the AllowanceChargeReasonCode element under AllowanceCharge 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:InvoiceLine/cac:AllowanceCharge[cbc:ChargeIndicator='false' and not(cbc:AllowanceChargeReason) and not(cbc:AllowanceChargeReasonCode)]/cbc:AllowanceChargeReasonCode
Why This Error Matters
Invoice rejected. Line-level discounts must be explained for reconciliation and audit trail purposes.
BR-CO-23 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-CO-23
- ·Specification: EN 16931
How to Fix It
Locate the line allowance
Find the InvoiceLine/AllowanceCharge element with ChargeIndicator=false that is missing a reason
Add reason code
Add AllowanceChargeReasonCode with a valid UNCL 5189 code (e.g., 95=Discount, 100=Special agreement)
Optionally add reason text
Add AllowanceChargeReason with a description like 'Discount' or 'Volume rebate'
Before / After
<cac:InvoiceLine> <cac:AllowanceCharge>INVALID_CODE</cac:AllowanceCharge> </cac:InvoiceLine>
<cac:InvoiceLine> <cac:AllowanceCharge>VALID_CODE</cac:AllowanceCharge> </cac:InvoiceLine>
Technical Reference
//cac:InvoiceLine/cac:AllowanceCharge[cbc:ChargeIndicator='false' and not(cbc:AllowanceChargeReason) and not(cbc:AllowanceChargeReasonCode)]/cbc:AllowanceChargeReasonCodeCommon Causes
- ·Line allowance has no reason text or code
- ·Line AllowanceCharge missing both reason fields
- ·Line discount added without explanation
- ·Template missing line allowance reason fields
- ·Generic line discount without categorization
Seeing this in production? The API handles BR-CO-23 automatically. See the fix response →
Frequently Asked Questions
BR-CO-23 occurs when an invoice line has an allowance (discount) in BG-27 but neither the reason text (BT-139) nor reason code (BT-140) is provided. EN16931 requires at least one of these fields.
Add either an AllowanceChargeReasonCode (BT-140) like 95 for Discount, or an AllowanceChargeReason (BT-139) text description, or both. Invoice Navigator can auto-fix this by adding the default code 95.
Yes, BR-CO-23 is an error that will cause invoice rejection. EN16931 requires every line allowance to have either a reason code or reason text to explain the discount.
Yes. Invoice Navigator can automatically add the default reason code 95 (Discount) to line allowances missing a reason. This is a safe, non-financial fix that simply adds explanatory metadata.
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Last updated: 27 February 2026
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