# BR-DE-10 No invoice lines for allowances or charges

Invoice lines must not be used for allowances or charges.

## Problem Description

Invoice lines must not be used for allowances or charges.

> **ERROR**: XRechnung 3.0

## Context and Significance

Allowances (discounts) and charges (surcharges) must be represented using the dedicated allowance/charge structures. Encoding a discount as a negative invoice line (or a surcharge as an extra line) frequently breaks totals and violates profile rules.

## Solution

Remove the invoice lines for allowances or charges.

## Valid Examples

- Header-level AllowanceCharge with ChargeIndicator=false and an amount
- Line-level AllowanceCharge inside an InvoiceLine where permitted

## Invalid Examples

- InvoiceLine with negative quantity/amount used to model a discount
- Separate line item called "Discount" instead of AllowanceCharge

## Code Examples

### Valid XML
```
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:AllowanceChargeReason>Discount</cbc:AllowanceChargeReason>
  <cbc:Amount currencyID="EUR">10.00</cbc:Amount>
</cac:AllowanceCharge>
```

### Invalid XML
```
<cac:InvoiceLine>
  <cbc:ID>1</cbc:ID>
  <cbc:LineExtensionAmount currencyID="EUR">-10.00</cbc:LineExtensionAmount>
  <cac:Item><cbc:Name>Discount</cbc:Name></cac:Item>
</cac:InvoiceLine>
```

## Technical Details

### Affected Fields
Allowances and Charges, Invoice Lines

## Related Rules

- [BR-DE-12](/resources/kosit-validator-errors/br-de-12-invoice-must-have-at-least-one-invoice-line)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.