# BR-CO-05

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

> Document level allowance reason code (BT-98) and Document level allowance reason (BT-97) shall indicate the same type of allowance.

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-CO-05/

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

The statement says a document-level allowance reason code (BT-98) and a document-level allowance reason (BT-97) shall indicate the same type of allowance, and the published test is true(). The statement ends with a period and does not say MUST. The context is an invoice or a credit note allowance whose charge indicator is false, with spaces around = and around the bar. The test does not compare the reason code with the reason text. It does not call exists.

## What to change

When both the document-level allowance reason code (BT-98) and the reason (BT-97) are present, make them name the same allowance type. The published test is true().

## Illustration

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

**Fails the stated condition.** A document-level allowance has a reason code and a reason text that name different allowance types.

**Passes the stated condition.** A document-level allowance has a reason code and a reason text that name the same allowance type.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = false()] | /cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = false()]
```

```
true()
```

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