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BR-38:Document level charge reason required

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.

We can fix this automatically

AUTO-FIX

Auto-fix: Add default reason code "AAA" (Service charge) or reason text "Service charge" if no reason provided. This is a generic but valid reason.

No manual changes needed
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Why This Error Matters

Invoice rejected. Buyer needs to understand what they are being charged for.

How to Fix It

1

Find charge

Locate the cac:AllowanceCharge with ChargeIndicator=true that is missing reason

2

Add reason code

Insert <cbc:AllowanceChargeReasonCode>SAA</cbc:AllowanceChargeReasonCode> (SAA = Shipping and handling)

3

Or add reason text

Alternatively add <cbc:AllowanceChargeReason>Service charge</cbc:AllowanceChargeReason>

Code Example

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">210.00</cbc:TaxAmount>
  <!-- 1000 × 21% = 210 -->
</cac:TaxSubtotal>

Technical Details

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

Common Causes

  • Document charge has no reason text or code
  • ChargeReason and ReasonCode both empty
  • Generic surcharge applied without categorization
  • Export template missing charge reason mapping
  • Charge reason not mandatory in source system

Commonly Seen In

All invoicing software

Frequently Asked Questions

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.
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.
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.
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.

Related Errors

BR-37

Tax subtotal taxable amount required

BR-CO-13

Tax amount calculation error

Last updated: 16 January 2026

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