# BR-CO-24

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 charge (BG-28) shall contain an Invoice line charge reason (BT-144) or an Invoice line charge reason code (BT-145), or both.

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-CO-24/

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 charge (BG-28) must contain an Invoice line charge reason (BT-144) or an Invoice line charge reason code (BT-145), or both. The statement says "shall contain", not "shall have", and it ends with a period. It names BG-28, BT-144, and BT-145. The published context and the published test are the same strings as BR-44. The statement is not. The context starts with // and writes ChargeIndicator = true() with spaces around =.

## What to change

On each invoice line charge, send an Invoice line charge reason (BT-144), an Invoice line charge reason code (BT-145), or both.

## Illustration

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

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

**Passes the stated condition.** An invoice line charge has a reason and no reason code.

## Published context and test

Copied from the source. Not reimplemented on this page.

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

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

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