Reference
Markdown exportBR-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
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.
ERROR
XRechnung 3.0
Context and Significance
The sum of all BT-131 line net amounts must equal the document-level sum of line extension amounts (BT-106). Omission of BT-131 triggers rule BR-24 and breaks document balance reconciliation.
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
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
- cac:InvoiceLine element specifies quantity and item description but omits cbc:LineExtensionAmount
- Line extension amount element exported as empty tag (<cbc:LineExtensionAmount/>)
Code Examples
<cac:InvoiceLine>
<cbc:ID>1</cbc:ID>
<cbc:InvoicedQuantity unitCode="H87">2</cbc:InvoicedQuantity>
<cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
</cac:InvoiceLine><cac:InvoiceLine>
<cbc:ID>1</cbc:ID>
<cbc:InvoicedQuantity unitCode="H87">2</cbc:InvoicedQuantity>
</cac:InvoiceLine>