# BR-26 Each invoice line must contain the item net price

Each invoice line (BG-25) must contain the item net price (BT-146).

## Problem Description

Each invoice line (BG-25) must contain the item net price (BT-146).

> **ERROR**: XRechnung 3.0

## Context and Significance

Gross-only source invoices need deterministic net price derivation. Missing BT-146 blocks line amount and Peppol price validation.

## Solution

Provide the net unit price before VAT in BT-146 and align it with quantity and line net amount.

- validate
- convert

## Valid Examples

- BT-146 = 100.00 before VAT

## Invalid Examples

- BT-146 missing
- Gross price copied into BT-146 without VAT removal

## Technical Details

### Affected Fields
BT-146 Item net price

## Related Rules

- [BR-24](/resources/kosit-validator-errors/br-24-invoice-line-net-amount-must-be-present)
- [PEPPOL-EN16931-R046](/resources/kosit-validator-errors/peppol-en16931-r046-net-price-must-match-gross-minus-allowance)
- [PEPPOL-EN16931-R120](/resources/kosit-validator-errors/peppol-en16931-r120-line-net-amount-formula)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.