# BR-42 > Each Invoice line allowance (BG-27) shall have an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140). Checked against Peppol BIS Billing 3.0 2026.5 Canonical: https://einvoicecheck.eu/rules/br-42 ## Official rule text Each Invoice line allowance (BG-27) shall have an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140). ## Why did my invoice fail BR-42? Every Invoice line allowance (BG-27) must be justified by either a free-text line allowance reason (BT-139) or a coded line allowance reason (BT-140), with at least one present. This explains why the discount was applied to that particular line. ## Common causes - Line allowance added with amount but no reason text or reason code - Reason available in source data but not mapped into the line's AllowanceCharge - Empty cbc:AllowanceChargeReason element emitted ## How do I fix it? ``` Provide a reason and/or reason code on the line allowance: false...95Volume discount ```