What it means
Every charge on an invoice line (BG-28) must contain a reason for the charge (BT-144 or BT-145). The reason can be a text, such as "Delivery costs" or "Packaging", a code from the UNTDID 7161 list, or both.
Why it matters
Discounts and charges change the amount VAT is calculated on. The recipient needs the amount, the VAT category and the reason to book them correctly and to check that the VAT adds up.
How to fix it
Give every charge a short reason, such as "Delivery costs" or "Packaging", or choose a reason code in your invoicing software, and export again.
The rule as published
Each Invoice line charge shall have an Invoice line charge reason or an invoice line allowance reason code. Where EN 16931 (CII), XRechnung 3.0 (CII), Factur-X 1.09 BASIC, Factur-X 1.09 EN 16931, ZUGFeRD 2.5 BASIC, ZUGFeRD 2.5 EN 16931, NLCIUS (CII), France CTC (CII) run it, the rule reads:
Each Invoice line charge (BG-28) shall have an Invoice line charge reason (BT-144) or an Invoice line charge reason code (BT-145). Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (UBL) | 1.3.17 |
| EN 16931 (UBL credit note) | 1.3.17 |
| EN 16931 (CII) | 1.3.17 |
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| XRechnung 3.0 (CII) | 3.0.2 |
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
| Factur-X 1.09 BASIC | 1.0.9-2 |
| Factur-X 1.09 EN 16931 | 1.0.9-2 |
| ZUGFeRD 2.5 BASIC | 2.5.2 |
| ZUGFeRD 2.5 EN 16931 | 2.5.2 |
| SI-UBL 2.0 / NLCIUS (invoice) | 2.0.3.13 |
| SI-UBL 2.0 / NLCIUS (credit note) | 2.0.3.13 |
| NLCIUS (CII) | 1.0.3.13 |
| France CTC (UBL invoice) | 1.4.0-04 |
| France CTC (UBL credit note) | 1.4.0-04 |
| France CTC (CII) | 1.4.0-04 |
| CIUS-RO UBL Invoice 1.0.9 | 1.0.9 |
| CIUS-RO UBL Credit Note 1.0.9 | 1.0.9 |
Check your file
Drop your e-invoice to see whether BR-44 still fails, and which other rules do.