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BR-44: Invoice line charge reason (BT-144/BT-145) is missing

Official message

[BR-44] Each Invoice line charge (BG-28) shall have an Invoice line charge reason (BT-144) or an Invoice line charge reason code (BT-145).

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

[BR-44] Each Invoice line charge shall have an Invoice line charge reason or an invoice line allowance reason code.

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

[BR-44] Each Invoice line charge (BG-28) shall have an Invoice line charge reason (BT-144) or an Invoice line charge reason code (BT-145).

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-28, BT-144, BT-145

What does this mean?

Every charge on an invoice line (BG-28) must have a reason: as text (Invoice line charge reason, BT-144) or as a code (Invoice line charge reason code, BT-145). Both are missing for at least one line charge.

Typical causes

The line charge was output with its amount only.
The reason only appears in the item description or a line note.

How to fix the error

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

In E-Rechnungsfreund

In the invoice form ("Experte" view), section "Rechnungspositionen (BG-25)" (invoice lines), tab "Zu-/Abschläge (BG-27/28)" (line allowances and charges) of the line, fill in the field "Begründung (BT-139/144)" (reason) and/or select a reason in the code selection next to it for every entry "Zuschlag (BG-28)" (charge).

Example

Wrong

<ram:SpecifiedTradeAllowanceCharge>
  <ram:ChargeIndicator>
    <udt:Indicator>true</udt:Indicator>
  </ram:ChargeIndicator>
  <ram:ActualAmount>15.00</ram:ActualAmount>
</ram:SpecifiedTradeAllowanceCharge>

Correct

<ram:SpecifiedTradeAllowanceCharge>
  <ram:ChargeIndicator>
    <udt:Indicator>true</udt:Indicator>
  </ram:ChargeIndicator>
  <ram:ActualAmount>15.00</ram:ActualAmount>
  <ram:Reason>Express surcharge</ram:Reason>
</ram:SpecifiedTradeAllowanceCharge>
For developers: test expression per syntax

EN 16931 (CII) (CII)

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

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

EN 16931 (UBL) (UBL)

Context: //cac:InvoiceLine/cac:AllowanceCharge[cbc:ChargeIndicator = true()] | //cac:CreditNoteLine/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-000221

Context: //ram:SpecifiedLineTradeSettlement/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.