BR-CO-23

Every allowance on an invoice line (BG-27) must be justified — in plain text (BT-139), as a code (BT-140), or both.

Severity: Error
Applies to: CII, UBL
Rule set: v2026-01-31

Official rule text

Each Invoice line allowance (BG-27) shall contain an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140), or both.

Why does BR-CO-23 happen?

Line discounts come out of a pricing engine that rarely carries more than a percentage. The reason frequently does not exist in the source system at all, so there is nothing available to map.

How do you fix BR-CO-23?

Carry the discount type through from pricing, or set a default reason that is actually true. It is written as cbc:AllowanceChargeReason or cbc:AllowanceChargeReasonCode inside the line's cac:AllowanceCharge in UBL, ram:Reason or ram:ReasonCode in CII.

In the XML

A UBL fragment. The CII path is named above — same change, different element names.

Fails

<cac:InvoiceLine>
  <cbc:ID>1</cbc:ID>
  <cac:AllowanceCharge>
    <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
    <cbc:Amount currencyID="EUR">10.00</cbc:Amount>
  </cac:AllowanceCharge>
</cac:InvoiceLine>

Fixed

<cac:InvoiceLine>
  <cbc:ID>1</cbc:ID>
  <cac:AllowanceCharge>
    <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
    <cbc:AllowanceChargeReason>Rabatt</cbc:AllowanceChargeReason>
    <cbc:Amount currencyID="EUR">10.00</cbc:Amount>
  </cac:AllowanceCharge>
</cac:InvoiceLine>

NormAPI provides technical validation, not tax or legal advice.