diff --git a/ZUGFeRD/InvoiceDescriptor22UBLWriter.cs b/ZUGFeRD/InvoiceDescriptor22UBLWriter.cs
index d3540fef..5c6e8bff 100644
--- a/ZUGFeRD/InvoiceDescriptor22UBLWriter.cs
+++ b/ZUGFeRD/InvoiceDescriptor22UBLWriter.cs
@@ -1,4 +1,4 @@
-/*
+/*
  * Licensed to the Apache Software Foundation (ASF) under one
  * or more contributor license agreements.  See the NOTICE file
  * distributed with this work for additional information
@@ -21,7 +21,6 @@
 using System.Collections.Generic;
 using System.IO;
 using System.Linq;
-using System.Xml.Linq;
 
 namespace s2industries.ZUGFeRD
 {
@@ -38,7 +37,7 @@ public override void Save(InvoiceDescriptor descriptor, Stream stream, ZUGFeRDFo
             {
                 throw new IllegalStreamException("Cannot write to stream");
             }
-            
+
 
             long streamPosition = stream.Position;
 
@@ -66,13 +65,13 @@ public override void Save(InvoiceDescriptor descriptor, Stream stream, ZUGFeRDFo
                 { "ext", "urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2" },
                 { "xs", "http://www.w3.org/2001/XMLSchema" }
             };
-            
+
             if (isInvoice)
-            {                
+            {
                 namespaces.Add("ubl", "urn:oasis:names:specification:ubl:schema:xsd:Invoice-2");
             }
             else
-            {                
+            {
                 namespaces.Add("ubl", "urn:oasis:names:specification:ubl:schema:xsd:CreditNote-2");
             }
             this.Writer.SetNamespaces(namespaces);
@@ -624,7 +623,7 @@ private void _WriteTradeLineItem(TradeLineItem tradeLineItem, bool isInvoice = t
             Writer.WriteAttributeString("unitCode", tradeLineItem.UnitCode.EnumToString());
             Writer.WriteValue(_formatDecimal(tradeLineItem.BilledQuantity));
             Writer.WriteEndElement(); // !InvoicedQuantity || CreditedQuantity
-            
+
             Writer.WriteStartElement("cbc", "LineExtensionAmount");
             Writer.WriteAttributeString("currencyID", this.Descriptor.Currency.EnumToString());
             Writer.WriteValue(_formatDecimal(tradeLineItem.LineTotalAmount));
@@ -654,6 +653,16 @@ private void _WriteTradeLineItem(TradeLineItem tradeLineItem, bool isInvoice = t
                 }
             }
 
+            foreach (var specifiedTradeAllowanceCharge in tradeLineItem.GetSpecifiedTradeAllowances())
+            {
+                _WriteItemLevelSpecifiedTradeAllowanceCharge(specifiedTradeAllowanceCharge);
+            }
+            
+            foreach (var specifiedTradeAllowanceCharge in tradeLineItem.GetSpecifiedTradeCharges())
+            {
+                _WriteItemLevelSpecifiedTradeAllowanceCharge(specifiedTradeAllowanceCharge);
+            }
+
             Writer.WriteStartElement("cac", "Item");
 
             Writer.WriteOptionalElementString("cbc", "Description", tradeLineItem.Description);
@@ -754,6 +763,45 @@ private void _WriteTradeLineItem(TradeLineItem tradeLineItem, bool isInvoice = t
             Writer.WriteEndElement(); //!InvoiceLine
         }
 
+        private void _WriteItemLevelSpecifiedTradeAllowanceCharge(AbstractTradeAllowanceCharge specifiedTradeAllowanceCharge)
+        {
+            Writer.WriteStartElement("cac", "AllowanceCharge");
+            Writer.WriteElementString("cbc", "ChargeIndicator",
+                specifiedTradeAllowanceCharge.ChargeIndicator ? "true" : "false"); // BG-28-0
+            switch (specifiedTradeAllowanceCharge)
+            {
+                case TradeAllowance allowance when allowance.ReasonCode != null:
+                    Writer.WriteOptionalElementString("ram", "ReasonCode", allowance.ReasonCode.EnumToString()); // BT-140
+                    break;
+                case TradeCharge charge when charge.ReasonCode != null:
+                    Writer.WriteOptionalElementString("ram", "ReasonCode", charge.ReasonCode.EnumToString()); // BT-145
+                    break;
+            }
+            
+            Writer.WriteOptionalElementString("cbc", "AllowanceChargeReason",
+                specifiedTradeAllowanceCharge.Reason); // BT-139, BT-144
+
+            if (specifiedTradeAllowanceCharge.ChargePercentage.HasValue)
+            {
+                Writer.WriteOptionalElementString("cbc", "MultiplierFactorNumeric",
+                    _formatDecimal(specifiedTradeAllowanceCharge.ChargePercentage));
+            }
+
+            Writer.WriteStartElement("cbc", "Amount");
+            Writer.WriteAttributeString("currencyID", this.Descriptor.Currency.EnumToString());
+            Writer.WriteValue(_formatDecimal(specifiedTradeAllowanceCharge.ActualAmount));
+            Writer.WriteEndElement(); // !Amount
+            if (specifiedTradeAllowanceCharge.BasisAmount.HasValue)
+            {
+                Writer.WriteStartElement("cbc", "BaseAmount"); // BT-137, BT-142
+                Writer.WriteAttributeString("currencyID", this.Descriptor.Currency.EnumToString());
+                Writer.WriteValue(_formatDecimal(specifiedTradeAllowanceCharge.BasisAmount));
+                Writer.WriteEndElement(); // !BaseAmount
+            }
+
+            Writer.WriteEndElement(); // !AllowanceCharge
+        }
+
 
         private void _WriteCommodityClassification(ProfileAwareXmlTextWriter writer, List<DesignatedProductClassification> designatedProductClassifications)
         {
@@ -771,7 +819,7 @@ private void _WriteCommodityClassification(ProfileAwareXmlTextWriter writer, Lis
                     continue;
                 }
 
-                writer.WriteStartElement("cbc", "ItemClassificationCode"); // BT-158                
+                writer.WriteStartElement("cbc", "ItemClassificationCode"); // BT-158
                 Writer.WriteAttributeString("listID", classification.ListID.EnumToString()); // BT-158-1
 
                 if (!String.IsNullOrWhiteSpace(classification.ListVersionID))