What it means
A charge on the whole invoice (BG-21) must have a reason in words (BT-104) or a reason code (BT-105). The specification also lists a non-VAT tax code (BT-177), but the check itself only looks for the reason or the reason code, so give at least one of those.
Why it matters
Without a reason the recipient cannot tell what the extra amount is for, so it cannot be booked or queried properly. The invoice is rejected.
How to fix it
Open the charge on the invoice, for example freight, packaging or an administration fee, and add a short reason such as Delivery. You can also give a code from the UNTDID 7161 list, for example FC for freight service. Either one is enough.
The rule as published
Each Document level charge or tax (BG-21) shall contain a Document level charge or tax reason (BT-104) or a Document level charge reason code (BT-105) or Document level non-VAT tax code (BT-177), or both reason and code. Business terms: BG-21, BT-104, BT-105, BT-177
Where this rule applies
| Rule set | Version |
|---|---|
| Factur-X 1.09 EXTENDED | 1.0.9-2 |
| ZUGFeRD 2.5 EXTENDED | 2.5.2 |
Check your file
Drop your e-invoice to see whether BR-FXEXT-BR-38 still fails, and which other rules do.
Related rules
- BR-38 Reason for a charge on the whole invoice is required
- BR-CO-22 Each invoice charge needs a reason
- BR-CO-06 Charge reason code and text must match
- BR-36 Amount of a charge on the whole invoice is required
- BR-37 VAT category of the charge is required
- BR-AE-01 Reverse-charge items need a matching VAT breakdown entry