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BR-42:Invoice line allowance reason required

An invoice line allowance (BG-27) is missing both a reason text (BT-139) and reason code (BT-140). At least one must be provided to explain this line discount.

We can fix this automatically

AUTO-FIX

Auto-fix: Add default reason code "95" (Discount) or reason text "Discount". Generic but valid for most line-level discounts.

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Why This Error Matters

Invoice rejected. Each discount must be explained for audit and reconciliation.

How to Fix It

1

Find line allowance

Locate the cac:AllowanceCharge with ChargeIndicator=false within cac:InvoiceLine that is missing reason

2

Add reason code

Insert <cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode> (95 = Discount)

3

Or add reason text

Alternatively add <cbc:AllowanceChargeReason>Discount</cbc:AllowanceChargeReason>

Code Example

<cac:Delivery>
  <cbc:ActualDeliveryDate>2024-12-15</cbc:ActualDeliveryDate>
  <cac:DeliveryLocation>
    <cac:Address>
      <cbc:StreetName>Warehouse Street 123</cbc:StreetName>
      <cbc:CityName>Rotterdam</cbc:CityName>
      <cac:Country>
        <cbc:IdentificationCode>NL</cbc:IdentificationCode>
      </cac:Country>
    </cac:Address>
  </cac:DeliveryLocation>
</cac:Delivery>

Technical Details

XPath: /Invoice/cac:InvoiceLine/cac:AllowanceCharge[cbc:ChargeIndicator='false']/cbc:AllowanceChargeReasonCode or cbc:AllowanceChargeReason. Code 95 = Discount (UNCL5189).

Common Causes

  • Line allowance missing reason text or code
  • Neither AllowanceChargeReason nor ReasonCode provided
  • Line discount applied without categorization
  • Template missing line allowance reason field
  • Reason not required in source line item discount

Commonly Seen In

All invoicing software

Frequently Asked Questions

If goods are delivered, include delivery address or location.
Add delivery information for goods invoices. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
BR-42 is a warning that may not always cause rejection, but it indicates a potential compliance issue that should be addressed to ensure full compatibility.
Many instances of BR-42 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including delivery information when applicable.
BR-42 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-09

Seller country code is mandatory

BR-K-01

Intra-community supply VAT treatment

Last updated: 16 January 2026

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