BR-CO-23: Invoice line allowance without reason (BT-139 or BT-140)

What does this mean?

Each invoice line allowance (BG-27) shall contain a reason as text (BT-139), as code (BT-140) or both. At least one invoice line allowance lacks both.

Typical causes

Only amount and tax information were entered for the invoice line allowance.
The reason is only given in a note on the invoice or the line, not at the allowance or charge itself.

How to fix the error

State the reason as text (BT-139, e.g. "Discount") and/or an appropriate code from code list UNTDID 5189 (BT-140).
If both are given, they must indicate the same type (BR-CO-07).
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, expert view ("Experte"), section "Rechnungspositionen (BG-25)" (invoice lines), tab "Zu-/Abschläge (BG-27/28)" of the line, fill in the field "Begründung (BT-139/144)" (reason) and/or select a code next to it for the entry "Abschlag (BG-27)" (allowance), then validate the invoice again.

Example

Wrong

<ram:SpecifiedLineTradeSettlement>
  <ram:SpecifiedTradeAllowanceCharge>
    <ram:ChargeIndicator><udt:Indicator>false</udt:Indicator></ram:ChargeIndicator>
    <ram:ActualAmount>5.00</ram:ActualAmount>
    ...
  </ram:SpecifiedTradeAllowanceCharge>
  ...
</ram:SpecifiedLineTradeSettlement>

Correct

<ram:SpecifiedLineTradeSettlement>
  <ram:SpecifiedTradeAllowanceCharge>
    <ram:ChargeIndicator><udt:Indicator>false</udt:Indicator></ram:ChargeIndicator>
    <ram:ActualAmount>5.00</ram:ActualAmount>
    <ram:Reason>Discount</ram:Reason>
    ...
  </ram:SpecifiedTradeAllowanceCharge>
  ...
</ram:SpecifiedLineTradeSettlement>

Related validation rules

• BR-CO-03: Value added tax point date (BT-7) and tax point date code (BT-8) are mutually exclusive
• BR-CO-04: Invoiced item VAT category code (BT-151) is missing
• BR-CO-05: Document level allowance reason code (BT-98) and allowance reason (BT-97) must indicate the same type
• BR-CO-06: Document level charge reason code (BT-105) and charge reason (BT-104) must indicate the same type
• BR-CO-07: Invoice line allowance reason code (BT-140) and allowance reason (BT-139) must indicate the same type
• BR-CO-08: Invoice line charge reason code (BT-145) and charge reason (BT-144) must indicate the same type