BR-38: Document level charge reason (BT-104) is required

ExampleEN 16931 (UBL)

An invoice built like a valid one, except for this:

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">0.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19.00</cbc:Percent>
    <cac:TaxScheme>
      <cbc:ID>VAT</cbc:ID>
    </cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>

The validator says: Document level charge reason (BT-104) is required and the document does not contain it.

Official validation message

This is the official EN 16931 validation message for this rule, quoted verbatim in English from the validation artefacts below. It is not translated: a translation would no longer be the official text.

[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).

Quoted verbatim and unmodified from the official EN 16931 validation artefacts published by CEN/TC 434, release validation-1.3.16 of April 13, 2026, licensed under the European Union Public Licence v. 1.2. Provided without warranty of any kind, including as to accuracy. Source and licence →

How to fix it

Add Document level charge reason to the invoice.

Frequently asked questions

What does BR-38 mean?

Document level charge reason (BT-104) is required. The rule runs under EN 16931 (UBL), Peppol BIS 3.0, and XRechnung 3.0 (UBL).

How do I fix BR-38?

Add Document level charge reason to the invoice. In UBL the element is ⁦/Invoice/cac:AllowanceCharge[cbc:ChargeIndicator=true]/cbc:AllowanceChargeReason⁩.