What causes the BR-38 error?

Each TaxSubtotal must include the calculated TaxAmount.

Add TaxAmount to each TaxSubtotal. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.

Is BR-38 a critical error?

Yes, BR-38 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.

Can BR-38 be automatically fixed?

Many instances of BR-38 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including tax subtotal tax amount required.

Which accounting software causes BR-38?

BR-38 is commonly seen in exports from All invoicing software. These software packages sometimes generate invoices that need adjustment to meet full compliance standards.

Error codes · EN 16931

BR-38In your invoicing software

Document level charge reason required

This is the rejection, word for word: „[BR-38] A document level charge is missing both a reason text (BT-104) and reason code (BT-105). At least one must be provided to explain what this charge is for.“

XPath: /Invoice/cac:AllowanceCharge[cbc:ChargeIndicator='true']/cbc:AllowanceChargeReasonCode or cbc:AllowanceChargeReason. Code SAA = Shipping and handling (UNCL7161).

What to have readyNothing. The file has to be re-exported from your invoicing software; we check it again afterwards.

What we doInvoice Navigator automatically fixes this Invoice compliance issue by updating the relevant XML elements (BR-38).

Choose the rejected invoiceor drop it here

XRechnung XML or ZUGFeRD PDF. Checking is free · corrected file €1.90 · the first every 30 days is free · no sign-up.

If you enter it yourself in your invoicing software

Before

<Invoice>
  <!-- Issue: Each Document level charge shall have a Document level charg -->
</Invoice>

After

<Invoice>
  <!-- Issue resolved per EN 16931 -->
</Invoice>

Element order is part of the rule: if the element sits in the wrong place, the validator rejects with BR-38.

What the finding looks likeExample

FindingStructure invalid · BR-38

Location//cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode

From youA re-exported file

ThenRe-export

ProofSHA-256 and /verify link after the check

Often appears together with

BR-37Each Document level charge (BG-21) shall have a Document level charge VAT...BR-CO-13Invoice total without VAT calculation must be correct