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

Cardinality
0..1
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Code
Example value
95
Business terms
BT-140, BT-145
Code lists
Allowance reason codes (UNCL5189 subset), Charge reason code (UNCL7161)
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
PEPPOL-EN16931-CL003
Reason code MUST be according to UNCL 7161 D.16B.
fatal
PEPPOL-EN16931-CL002
Reason code MUST be according to subset of UNCL 5189 D.16B.
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
BR-CL-19
Coded allowance reasons MUST belong to the UNCL 5189 code list
fatal
BR-CL-20
Coded charge reasons MUST belong to the UNCL 7161 code list
fatal