# BR-CO-07 Line allowance reason and code must agree

The invoice line allowance reason code (BT-140) and the invoice line allowance reason (BT-139) shall indicate the same type of allowance reason.

## Problem Description

> **ERROR**: EN 16931 calculation and consistency rule (BR-CO)

## Context and Significance

This rule is the line-level counterpart of BR-CO-05. The EN 16931 validation artefacts for UBL and CII that the KoSIT validator uses contain only a placeholder check for BR-CO-07 that always passes, so BR-CO-07 never appears in a validation report. The requirement still applies: a line allowance whose reason code (BT-140) and text (BT-139) contradict each other, such as code 95 (Discount) with the text "Packaging surcharge", leads to manual review at the buyer. A typical cause is a surcharge that was entered as a negative discount in the ERP.

## Solution

Within the invoice line allowance, make the free-text reason (BT-139) and the reason code (BT-140) describe the same allowance, for example code 95 (Discount) with the text "Sample discount". If the amount is actually a surcharge, model it as an invoice line charge (BG-28).

- [Validate XML](/en/xrechnung-validator?source=resource&rule=BR-CO-07)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&rule=BR-CO-07)

## Valid Examples

- BT-140 = 95 (Discount) with BT-139 = "Sample discount"

## Invalid Examples

- BT-140 = 95 (Discount) with BT-139 = "Packaging surcharge"

## Code Examples

### Valid XML
```
<cac:InvoiceLine>
  <cac:AllowanceCharge>
    <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
    <cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode>
    <cbc:AllowanceChargeReason>Sample discount</cbc:AllowanceChargeReason>
    <cbc:Amount currencyID="EUR">2.00</cbc:Amount>
  </cac:AllowanceCharge>
</cac:InvoiceLine>
```

### Invalid XML
```
<cac:InvoiceLine>
  <cac:AllowanceCharge>
    <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
    <cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode>
    <cbc:AllowanceChargeReason>Packaging surcharge</cbc:AllowanceChargeReason>
    <cbc:Amount currencyID="EUR">2.00</cbc:Amount>
  </cac:AllowanceCharge>
</cac:InvoiceLine>
```

## Affected Fields

- [BT-139 Invoice line allowance reason](/resources/xrechnung/bt-139-invoice-line-allowance-reason)
- [BT-140 Invoice line allowance reason code](/resources/xrechnung/bt-140-invoice-line-allowance-reason-code)

## Related Rules

- [BR-CO-05](/resources/kosit-validator-errors/br-co-05-allowance-reason-code-match)
- [BR-CO-23](/resources/kosit-validator-errors/br-co-23-line-allowance-reason-required)

## Validation Tools

- [Official KoSIT Validator](https://github.com/itplr-kosit/validator): Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Find validation errors during conversion and review each correction.

## Related Resources

- [Official Specification](https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [All validation errors](/resources/kosit-validator-errors): Overview of the EN 16931, XRechnung and Peppol validation rules explained here.