BR-42EN 16931fatalbusiness

Invoice line allowance reason required

Fix: Invoice Navigator automatically fixes this Invoice compliance issue by updating the relevant XML elements (BR-42). Upload your invoice to fix this automatically.

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.

Where is this in my invoice?

Shown on a sample invoice. The marked row is the field this rule checks; on your own invoice it sits in the same place.

Sample invoice · not your document

Invoice

SAMPLE-INV-001 · issued 4 Jan 2026 · due 4 Feb 2026 · EUR

Seller

Seller nameSample Supplier B.V.

Seller streetHerengracht 100

Seller postcode1015 BS

Seller cityAmsterdam

Seller countryNL

Seller VAT numberNL123456789B01

Seller registration number12345678

Seller electronic addressNL123456789B01

Buyer

Buyer nameSample Buyer NV

Buyer streetRue de la Loi 42

Buyer postcode1000

Buyer cityBrussels

Buyer countryBE BR-42

Buyer VAT numberBE0123456789

Buyer electronic addressBE0123456789

Invoice details

Invoice numberSAMPLE-INV-001

Issue date4 Jan 2026

Due date4 Feb 2026

Invoice type380

CurrencyEUR

Buyer referencePO-12345

Payment

Payment method30

Payment IBANNL91ABNA0417164300

Line items

No.	Item	Quantity	Unit price	VAT rate (%)	Line amount
1	Consulting Services	1	€100.00	21%	€100.00

Totals

Sum of line amounts€100.00

Total without VAT€100.00

Total VAT€21.00

Total with VAT€121.00

Amount due€121.00

VAT breakdown

VAT category	VAT rate (%)	Taxable amount	VAT amount
S	21%	€100.00	€21.00

How to Fix It

Find line allowance

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

Add reason code

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

Or add reason text

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

See this rule against your own invoice: every finding is pinned to the row it concerns.

Check your invoice Run this check in CI

Severity

Fatal

Rule set

EN 16931

Country

All EU

Fix type

Auto-fix

Confidence

85%

Engine Classification

Ensure buyer postal address includes country code per EN16931 BR-42

Confidence: 85% · Applied automatically in pipeline

What is BR-42?

BR-42 is a fatal validation rule defined in the EN 16931 specification. It validates the IdentificationCode element under PostalAddress > Country in the UBL invoice XML.

When this rule fires, the invoice is rejected by Peppol access points and never reaches the buyer.

Target path: //cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode

Why This Error Matters

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

BR-42 is a hard failure — the invoice must be corrected and re-sent before it can reach the recipient.

Invoice Navigator can automatically correct this error in your pipeline. The fix is applied with full audit evidence, so your compliance trail remains intact.

Validator Behavior

·Causes invoice rejection
·Error returned: BR-42
·Specification: EN 16931

Before / After

Failing XML

<Invoice>
  <!-- Issue: Each Invoice line allowance shall have an Invoice line allow -->
</Invoice>

Corrected XML

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

Technical Reference

XPath//cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode

SpecEN 16931

Operationset_default

StrategyEnsure buyer postal address includes country code per EN16931 BR-42

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>

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

Seeing this in production? The API handles BR-42 automatically. See the fix response →

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-09Seller country code missing

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