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BR-26 Item net price must be present on every invoice line

Under EN 16931 rule BR-26, every invoice line (BG-25) must include the item net price in BT-146 (PriceAmount). The item net price is the price of a single unit of the item (or base quantity of units), exclusive of VAT and after deducting any line item price discounts. Even if an item is provided free of charge (0.00 EUR) or bundled, the net price element must be explicitly declared to allow verification of line extension arithmetic: LineExtensionAmount = (ItemNetPrice / BaseQuantity) * InvoicedQuantity - LineAllowances + LineCharges.

Problem Description

Under EN 16931 rule BR-26, every invoice line (BG-25) must include the item net price in BT-146 (PriceAmount). The item net price is the price of a single unit of the item (or base quantity of units), exclusive of VAT and after deducting any line item price discounts. Even if an item is provided free of charge (0.00 EUR) or bundled, the net price element must be explicitly declared to allow verification of line extension arithmetic: LineExtensionAmount = (ItemNetPrice / BaseQuantity) * InvoicedQuantity - LineAllowances + LineCharges.

ERROR

XRechnung 3.0

Context and Significance

Without BT-146, Schematron engines cannot validate the calculation of line totals or enforce Peppol unit pricing formula rules (PEPPOL-EN16931-R120).

Solution

In your ERP item master or order pricing configuration, ensure every line item populates the unit net price. In UBL 2.1 syntax, populate <cac:Price><cbc:PriceAmount currencyID="EUR">45.00</cbc:PriceAmount></cac:Price> inside <cac:InvoiceLine>. In UN/CEFACT CII syntax, populate <ram:ChargeAmount>45.00</ram:ChargeAmount> within <ram:NetPriceProductTradePrice> under <ram:SpecifiedLineTradeAgreement>. For free goods, output 0.00.

Quick actions

Validate XMLConvert invoice

Valid Examples

  • Invoice line price with BT-146 = 45.00 EUR and base quantity 1
  • Invoice line price for promotional free item with BT-146 = 0.00 EUR

Invalid Examples

  • cac:InvoiceLine contains invoiced quantity and item details but omits the cac:Price element completely
  • cac:Price element instantiated with empty PriceAmount tag (<cbc:PriceAmount/>)

Code Examples

Valid XML
<cac:Price>
  <cbc:PriceAmount currencyID="EUR">45.00</cbc:PriceAmount>
  <cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
</cac:Price>
Invalid XML
<cac:Item>
  <cbc:Name>Softwarelizenz</cbc:Name>
</cac:Item>

Affected Fields

BT-146 Item net price
BG-29 Price details
BG-25 Invoice line

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