# BR-42

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

- Country: EU
- Syntax: UBL
- Severity: fatal
- Statement language: en
- Last verified: 2026-10-18

## Official 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).

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-42/

Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL

Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.

## Plain-language reading

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.

## What to change

On each invoice line allowance, send an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140).

## Illustration

Illustration of the condition in the official statement. Not an example published by the source.

**Fails the stated condition.** An invoice line allowance has neither a reason nor a reason code.

**Passes the stated condition.** That line allowance has a reason or a reason code.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
//cac:InvoiceLine/cac:AllowanceCharge[cbc:ChargeIndicator = false()] | //cac:CreditNoteLine/cac:AllowanceCharge[cbc:ChargeIndicator = false()]
```

```
exists(cbc:AllowanceChargeReason) or exists(cbc:AllowanceChargeReasonCode)
```

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