The reason for the line level allowance or charge, expressed as text.

Cardinality
0..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Text
Example value
Discount
Business terms
BT-139, BT-144
Rules
Identifier/Error message Flag
BR-42
Each Invoice line allowance (BG-27) shall have an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140).
fatal
BR-44
Each Invoice line charge shall have an Invoice line charge reason or an invoice line allowance reason code.
fatal
BR-CO-07
Invoice line allowance reason code (BT-140) and Invoice line allowance reason (BT-139) shall indicate the same type of allowance reason.
fatal
BR-CO-08
Invoice line charge reason code (BT-145) and Invoice line charge reason (BT-144) shall indicate the same type of charge reason.
fatal
DK-R-004
When specifying non-VAT Taxes, Danish suppliers MUST use the AllowanceChargeReasonCode="ZZZ" and the 4-digit Tax category MUST be specified in 'AllowanceChargeReason'
fatal