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BR-38: Document level charge reason (BT-104/BT-105) is missing

Official message

[BR-38] Each Document level charge (BG-21) shall have a Document level charge reason (BT-104) or a Document level charge reason code (BT-105).

EN 16931 (CII) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-38] Each Document level charge (BG-21) shall have a Document level charge reason (BT-104) or a Document level charge reason code (BT-105).

EN 16931 (UBL) · Error · Message language: English · Version: xrechnung-3.0.2-validator-configuration-2026-08-31

[BR-38] Each Document level charge (BG-21) shall have a Document level charge reason (BT-104) or a Document level charge reason code (BT-105).

Factur-X / ZUGFeRD EN 16931 · Error · Message language: English · Version: Factur-X 1.08 / ZUGFeRD 2.4
Severity
Error The invoice is invalid and may be rejected by the recipient.
Applies to
EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931
Affected fields
BG-21, BT-104, BT-105

What does this mean?

Every document level charge (BG-21) must have a reason: as text (Document level charge reason, BT-104) or as a code (Document level charge reason code, BT-105). Both are missing for at least one charge.

Typical causes

The charge was output with amount and VAT category only.
The reason only appears in an invoice note, not on the charge itself.

How to fix the error

State a reason as text for every charge, e.g. "Shipping costs", and/or a code from the UNTDID 7161 list. If both are given, they must have the same meaning.
CII: ram:SpecifiedTradeAllowanceCharge/ram:Reason or ram:ReasonCode, UBL: cac:AllowanceCharge/cbc:AllowanceChargeReason or cbc:AllowanceChargeReasonCode.
Generate and validate the invoice again.

In E-Rechnungsfreund

In the invoice form ("Experte" view), section "Zu-/Abschläge auf Dokumentenebene (BG-20/BG-21)" (document level allowances and charges), fill in the field "Begründung" (reason) and/or select a reason in the field "Code" for every entry of type "Zuschlag (BG-21)" (charge).

Example

Wrong

<ram:SpecifiedTradeAllowanceCharge>
  <ram:ChargeIndicator>
    <udt:Indicator>true</udt:Indicator>
  </ram:ChargeIndicator>
  <ram:ActualAmount>9.90</ram:ActualAmount>
  <ram:CategoryTradeTax>
    ...
  </ram:CategoryTradeTax>
</ram:SpecifiedTradeAllowanceCharge>

Correct

<ram:SpecifiedTradeAllowanceCharge>
  <ram:ChargeIndicator>
    <udt:Indicator>true</udt:Indicator>
  </ram:ChargeIndicator>
  <ram:ActualAmount>9.90</ram:ActualAmount>
  <ram:Reason>Shipping costs</ram:Reason>
  <ram:CategoryTradeTax>
    ...
  </ram:CategoryTradeTax>
</ram:SpecifiedTradeAllowanceCharge>
For developers: test expression per syntax

EN 16931 (CII) (CII)

Context: //ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:ChargeIndicator[udt:Indicator='true']

(../ram:Reason) or (../ram:ReasonCode)

EN 16931 (UBL) (UBL)

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

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

Factur-X / ZUGFeRD EN 16931 (CII)

Technical ID in the source: FX-SCH-A-000070

Context: //ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:ChargeIndicator[udt:Indicator='true']

(../ram:Reason) or (../ram:ReasonCode)

Related validation rules

  • BR-01: Specification identifier (BT-24) is missing
  • BR-02: Invoice number (BT-1) is missing
  • BR-03: Invoice issue date (BT-2) is missing
  • BR-04: Invoice type code (BT-3) is missing
  • BR-05: Invoice currency code (BT-5) is missing
  • BR-06: Seller name (BT-27) is missing

Last updated:
Explanation of the validation rule, not legal or tax advice.