BT-97Document level allowance reasonBT-98Document level allowance reason code
Official rule text
[BR-CO-05] Document level allowance reason code (BT-98) and Document level allowance reason (BT-97) shall indicate the same type of allowance.
Why this error occurs
The value must come from a fixed code list and the value in your file is not on it. Common causes: a free-text value instead of a code ("Invoice" instead of 380), a code from an older list version, lower-case codes, or a code valid in another standard but not in this one.
How to fix it
Replace the value with a code from the list named in the rule text (UNTDID 1001 for document types, UNTDID 5305 for VAT categories, ISO 4217 for currencies, ISO 3166-1 for countries, UN/ECE Recommendation 20/21 for units, EAS for electronic addresses, ISO 6523 ICD for scheme identifiers). Codes are case-sensitive.
What the validator checks
Checked element (context):
UBL
/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = false()] | /cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = false()]Test (XPath):
true()CII
//ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:ChargeIndicator[udt:Indicator='false']Test (XPath):
true()Check your invoice
Drop your XML or PDF on the validator and every failed rule is linked to its page here. Free, no account, the file is not stored.
Same check via API:
curl -F file=@invoice.xml https://einvoicechecker.com/v1/validateRelated rules
BR-CO-21Each Document level allowance shall contain a Document level allowance reason or a…BR-33Each Document level allowance shall have a Document level allowance reason or a…BR-CO-03Tax point date and tax point date code both givenBR-CO-04Invoice line without VAT category code (BT-151)BR-CO-06Document level charge reason code and Document level charge reason shall indicate the…BR-CO-07Invoice line allowance reason code and Invoice line allowance reason shall indicate…BR-CO-08Invoice line charge reason code and Invoice line charge reason shall indicate the same…BR-CO-09VAT identifier has no valid country prefix
Frequently asked questions
What does BR-CO-05 mean?
BR-CO-05 is a en 16931 core rule: Document level allowance reason code (BT-98) and Document level allowance reason (BT-97) shall indicate the same type of allowance.
Will my invoice be rejected because of BR-CO-05?
Yes. BR-CO-05 is flagged "fatal"; validators (KoSIT, Peppol access points, the German ZRE/OZG-RE portals) reject the invoice until it is fixed.
Which formats does BR-CO-05 apply to?
Every EN 16931 invoice: XRechnung, ZUGFeRD 2.x / Factur-X (profiles EN 16931, EXTENDED, XRECHNUNG), Peppol BIS Billing 3.0, and national CIUS such as the Dutch NLCIUS or the Italian/Spanish profiles. Syntax: UBL and CII.
Source: EN 16931-1:2017 schematron (CEN TC434, via Peppol BIS 3.0.20). Catalogue generated from the official schematron on 2026-10-14.