{
  "id": "BR-38",
  "country": "EU",
  "syntax": "ubl",
  "group": "document",
  "severity": "fatal",
  "severity_note": "fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.",
  "spec": "Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL",
  "statement": "Each Document level charge (BG-21) shall have a Document level charge reason (BT-104) or a Document level charge reason code (BT-105).",
  "statement_lang": "en",
  "context": "/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] | /cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]",
  "test": "exists(cbc:AllowanceChargeReason) or exists(cbc:AllowanceChargeReasonCode)",
  "meaning": "Each Document level charge (BG-21) must have a Document level charge reason (BT-104) or a Document level charge reason code (BT-105). The message says \"shall have\" and starts with \"Each\". It ends with a period. The context is the document charge, and the charge indicator comparison has spaces around =. The published test checks that an allowance-charge reason or an allowance-charge reason code exists.",
  "fix": "On each document charge, send a Document level charge reason (BT-104) or a Document level charge reason code (BT-105).",
  "example_fail": "A document charge has neither a reason nor a reason code.",
  "example_pass": "That charge has a reason or a reason code.",
  "example_note": "Illustration of the condition in the official statement. Not an example published by the source.",
  "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-38/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}