What it means
When a charge on one invoice or credit note line has a reason code (BT-145) and a reason in words (BT-144), they must describe the same kind of charge. The XPath test always passes, so it does not check whether they match.
Why it matters
The contradicting text makes it unclear what the charge is for.
How to fix it
On that line, make the charge text match the code, or remove whichever of the two is wrong.
The rule as published
Invoice line charge reason code (BT-145) and Invoice line charge reason (BT-144) shall indicate the same type of charge reason. Business terms: BT-144, 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-CO-08 still fails, and which other rules do.
Related rules
- BR-CO-24 Each line charge needs a reason
- BR-FXEXT-BR-44 Explain each line-level charge or tax
- BR-RO-L1023 Charge reason on a line: 100 characters at most
- BR-CO-09 VAT numbers must start with a country code
- BR-CO-10 Sum of line amounts must equal the lines
- BR-CO-11 Sum of invoice discounts must equal the discounts