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BR-FXEXT-BR-44

Each Invoice line charge or tax (BG-28) shall have an Invoice line charge or tax reason (BT-144), an Invoice line charge reason code (BT-145) or an Invoice line-level non-VAT tax type code (BT-193).

error: the document is invalid

What the rule checks

As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.

Factur-X EXTENDED rules 1.09.2
Context
//ram:SpecifiedLineTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:ChargeIndicator[udt:Indicator = 'true']
Test
(../ram:Reason) or (../ram:ReasonCode)

Checked with France Factur-X EXTENDED, Factur-X / ZUGFeRD EXTENDED