What it means
The UBL context is cac:CreditNoteLine/cac:AllowanceCharge/cbc:AllowanceChargeReasonCode. A present element triggers the warning even if empty, for a line discount (BG-27, BT-140) or charge (BG-28, BT-145). This is the credit note counterpart of BR-NL-32-2, which checks cac:InvoiceLine.
Why it matters
NLCIUS discourages coded reasons for credit note line discounts and charges. If you omit the code, a written reason preserves your explanation without relying on the code.
How to fix it
On each affected credit note line, add or keep the reason in cac:AllowanceCharge/cbc:AllowanceChargeReason, using BT-139 for a discount or BT-144 for a charge. Remove cbc:AllowanceChargeReasonCode rather than leaving it empty. Keep the discount or charge itself unchanged, then export and recheck your credit note.
Once the file is corrected, check it again for free: Check an e-invoice
The rule as published
The use of an allowance reason code (cac:CreditNoteLine/cac:AllowanceCharge/cbc:AllowanceChargeReasonCode) is not recommended Where SI-UBL 2.0 / NLCIUS (invoice), SI-UBL 2.0 / NLCIUS (credit note) run it, the rule reads:
The use of a charge reason code (cac:CreditNoteLine/cac:AllowanceCharge/cbc:AllowanceChargeReasonCode) is not recommended Where this rule applies
| Rule set | Version |
|---|---|
| SI-UBL 2.0 / NLCIUS (invoice) | 2.0.3.13 |
| SI-UBL 2.0 / NLCIUS (credit note) | 2.0.3.13 |
Check your file
Drop your e-invoice to see whether BR-NL-32-3 still fails, and which other rules do.