BR-CO-24: Each Invoice line charge shall contain an Invoice line…

StandardEN 16931-1 (European e-invoicing semantic model)SeverityError: the invoice is rejectedSyntaxUBL, CIIBusiness terms

BG-28 Invoice line charges
BT-144 Invoice line charge reason
BT-145 Invoice line charge reason code

Applies toEvery 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.

Official rule text

[BR-CO-24] Each Invoice line charge (BG-28) shall contain an Invoice line charge reason (BT-144) or an Invoice line charge reason code (BT-145), or both.

Why this error occurs

The element is mandatory in this standard but is missing or empty in your file. Typical causes: the field is not filled in the invoicing software, the ERP export does not map it, or the element is present but contains only whitespace.

How to fix it

Add the element with a non-empty value at the position given by the context above. Check the master data (seller, buyer, payment) in your invoicing software; most tools expose the field under the business term name shown here. Re-validate after the change.

What the validator checks

Checked element (context):

UBL

//cac:InvoiceLine/cac:AllowanceCharge[cbc:ChargeIndicator = true()] | //cac:CreditNoteLine/cac:AllowanceCharge[cbc:ChargeIndicator = true()]

Test (XPath):

exists(cbc:AllowanceChargeReason) or exists(cbc:AllowanceChargeReasonCode)

CII

//ram:SpecifiedLineTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:ChargeIndicator[udt:Indicator = 'true']

Test (XPath):

(../ram:Reason) or (../ram:ReasonCode)

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.

Check your invoice →

Same check via API:

curl -F file=@invoice.xml https://einvoicechecker.com/v1/validate

Related rules

BR-CO-08 Invoice line charge reason code and Invoice line charge reason shall indicate the same…
BR-43 Each Invoice line charge shall have an Invoice line charge amount
BR-CO-03 Tax point date and tax point date code both given
BR-CO-04 Invoice line without VAT category code (BT-151)
BR-CO-05 Document level allowance reason code and Document level allowance reason shall…
BR-CO-06 Document level charge reason code and Document level charge reason shall indicate the…
BR-CO-07 Invoice line allowance reason code and Invoice line allowance reason shall indicate…
BR-CO-09 VAT identifier has no valid country prefix

Frequently asked questions

What does BR-CO-24 mean?

BR-CO-24 is a en 16931 core rule: Each Invoice line charge (BG-28) shall contain an Invoice line charge reason (BT-144) or an Invoice line charge reason code (BT-145), or both.

Will my invoice be rejected because of BR-CO-24?

Yes. BR-CO-24 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-24 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.

BR-CO-24: Each Invoice line charge shall contain an Invoice line charge reason or an Invoice…