# BT-140 Invoice Line Allowance Reason Code

Coded reason for an invoice line allowance.

## Quick answer

> **Line items**: The goods or services on each invoice line, including quantities, prices, and VAT.

- [Validate XML](/en/xrechnung-validator?source=resource&bt=BT-140)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&bt=BT-140)

## In plain language

Coded reason for an invoice line allowance.

Coded reason for an invoice line allowance.

Captures line-level discounts and surcharges so the invoice line net amount can be reconciled from quantity, price, allowances, and charges.

## What you usually enter here

Code from the allowance reason code list

Typical valid values include: 95

Defined by EN 16931 for invoice line allowance and charge details; apply profile cardinality and the listed code list or calculation rules when the element is present.

## What goes wrong often

Avoid values like: discount

Relevant rule codes: BR-CL-19

## Examples in context

Captures line-level discounts and surcharges so the invoice line net amount can be reconciled from quantity, price, allowances, and charges.

Defined by EN 16931 for invoice line allowance and charge details; apply profile cardinality and the listed code list or calculation rules when the element is present.

## Valid Examples

- 95

## Invalid Examples

- discount

## Related Fields

Captures line-level discounts and surcharges so the invoice line net amount can be reconciled from quantity, price, allowances, and charges.

- [BT-136 Invoice Line Allowance Amount](/resources/xrechnung/bt-136-invoice-line-allowance-amount)
- [BT-139 Invoice Line Allowance Reason](/resources/xrechnung/bt-139-invoice-line-allowance-reason)

## XML mapping and field facts

Open the technical reference if you need XML paths, validator rule codes, legal wording, or schema-specific mapping details.

### Field ID:
BT-140

### Data Type:
code

### Cardinality:
0..1

### Requirement:
Optional

### Since Version:
Optional

## XML Implementation

### UBL 2.1 Syntax
```
/Invoice/cac:InvoiceLine/cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cbc:AllowanceChargeReasonCode
```

## Validation Rules

### BR-CL-19
BR-CL-19

## Check whether your XRechnung sets BT-140 correctly

Upload the XML file to the free validator. It applies the KoSIT rules for XRechnung 3.0 and names each finding with its rule ID, for this field for example BR-CL-19. Creating a new invoice instead? The converter checks the invoice against the same rules and shows the findings before download.

- [Validate XML](/en/xrechnung-validator)
- [Convert invoice](/en/pdf-to-xrechnung)

Free, no account needed. XML file up to 2 MB.

## Why the standard cares about this field

### Business Context
Captures line-level discounts and surcharges so the invoice line net amount can be reconciled from quantity, price, allowances, and charges.

### Legal Requirement
Defined by EN 16931 for invoice line allowance and charge details; apply profile cardinality and the listed code list or calculation rules when the element is present.

## Official sources and tools

- [KoSIT Validator](https://erechnungsvalidator.service-bw.de/)
- [XRechnung Standard](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)