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BR-24 Invoice line net amount must be present on every invoice line

Under EN 16931 rule BR-24, every invoice line (BG-25 / INVOICE LINE) must state the invoice line net amount in BT-131 (LineExtensionAmount). The line net amount represents the total price for the line item exclusive of VAT, taking into account the invoiced quantity, unit price, base quantity, and any line-level allowances or charges: LineExtensionAmount = (UnitPrice / BaseQuantity) * InvoicedQuantity - LineAllowances + LineCharges. Accounting and ERP ledgers require this value to book revenue and verify document arithmetic.

Problem Description

ERROR

EN 16931 core business rule (CEN)

Context and Significance

This is an EN 16931 core rule. The sum of all line net amounts (BT-131) must equal BT-106 (BR-CO-10). In UBL 2.1, cbc:LineExtensionAmount is already mandatory on every cac:InvoiceLine, so a missing or empty value is first reported as an XML schema error; BR-24 itself mainly appears for CII lines without ram:LineTotalAmount, for example when only the unit price and quantity are exported.

Solution

In your ERP billing module, ensure that every line item calculates and exports the line net total. In UBL 2.1 syntax, populate <cbc:LineExtensionAmount currencyID="EUR">150.00</cbc:LineExtensionAmount> within <cac:InvoiceLine>. In UN/CEFACT CII syntax, populate <ram:LineTotalAmount>150.00</ram:LineTotalAmount> under <ram:SpecifiedLineTradeSettlement><ram:SpecifiedTradeSettlementLineMonetarySummation>.

Quick actions

Validate XMLConvert invoice

Valid Examples

  • Invoice line with quantity 5, unit price 20.00 EUR, and BT-131 = 100.00 EUR
  • Invoice line with quantity 10, unit price 10.00 EUR, 10% line discount (10.00 EUR), and BT-131 = 90.00 EUR

Invalid Examples

  • CII line item with price and quantity but no ram:LineTotalAmount under ram:SpecifiedTradeSettlementLineMonetarySummation
  • In UBL, a cac:InvoiceLine without cbc:LineExtensionAmount or with an empty value is already an XML schema error, reported before BR-24

Code Examples

Valid XML
<ram:IncludedSupplyChainTradeLineItem>
  <ram:SpecifiedLineTradeDelivery>
    <ram:BilledQuantity unitCode="H87">2</ram:BilledQuantity>
  </ram:SpecifiedLineTradeDelivery>
  <ram:SpecifiedLineTradeSettlement>
    <ram:SpecifiedTradeSettlementLineMonetarySummation>
      <ram:LineTotalAmount>100.00</ram:LineTotalAmount>
    </ram:SpecifiedTradeSettlementLineMonetarySummation>
  </ram:SpecifiedLineTradeSettlement>
</ram:IncludedSupplyChainTradeLineItem>
Invalid XML
<ram:IncludedSupplyChainTradeLineItem>
  <ram:SpecifiedLineTradeDelivery>
    <ram:BilledQuantity unitCode="H87">2</ram:BilledQuantity>
  </ram:SpecifiedLineTradeDelivery>
  <ram:SpecifiedLineTradeSettlement>
    <ram:SpecifiedTradeSettlementLineMonetarySummation/>
  </ram:SpecifiedLineTradeSettlement>
</ram:IncludedSupplyChainTradeLineItem>

Affected Fields

BT-131 Invoice line net amount
BG-25 Invoice line
BT-106 Sum of invoice line net amount

Validation Tools

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