`BR-FXEXT-BR-38`

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.

Official rule text

[BR-FXEXT-BR-38]-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.

Where the rule applies

Rule set	Document type	Severity
ZUGFeRD / Factur-X (2.5.2) FeRD, FNFE-MPE	Factur-X EXTENDED (CII)	error

Fatal and error findings make the invoice invalid (valid: false); warnings and information do not.

Business terms concerned (EN 16931)

BG-21
BT-104
BT-105
BT-177

Technical check

Syntax: CII · ZUGFeRD / Factur-X (2.5.2)
Context: //ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:ChargeIndicator[udt:Indicator='true']
Test (must be true): (../ram:Reason) or (../ram:ReasonCode)

How the API reports this rule

Every finding of POST /v1/validate carries the rule id, severity, message, location (XPath) and rule set, and links this page (docUrl):

{
  "severity": "error",
  "ruleId": "BR-FXEXT-BR-38",
  "message": "[BR-FXEXT-BR-38]-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.",
  "xpath": "/…",
  "source": "schematron:zugferd@2.5.2",
  "docUrl": "https://einvoice-api.eu/rules/br-fxext-br-38.html"
}

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Rule text and severity are taken unchanged from the official rule set; this page is generated from the API's configuration. Not legal advice.