{
  "id": "BR-42",
  "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 Invoice line allowance (BG-27) shall have an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140).",
  "statement_lang": "en",
  "context": "//cac:InvoiceLine/cac:AllowanceCharge[cbc:ChargeIndicator = false()] | //cac:CreditNoteLine/cac:AllowanceCharge[cbc:ChargeIndicator = false()]",
  "test": "exists(cbc:AllowanceChargeReason) or exists(cbc:AllowanceChargeReasonCode)",
  "meaning": "Each Invoice line allowance (BG-27) must have an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140). The message says \"shall have\" and starts with \"Each\". It ends with a period. The context is the line allowance, and the path starts with //. 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 invoice line allowance, send an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140).",
  "example_fail": "An invoice line allowance has neither a reason nor a reason code.",
  "example_pass": "That line allowance 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-42/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}