Reference

BR-27 Item net price must not be negative

The Item net price (BT-146) shall not be negative; a discounted line still uses a non-negative net price.

This is an EN 16931 core rule and a value check, not a presence check. A negative amount on an e-invoice belongs in the quantity or in an allowance, never in the price. The error mainly appears when an ERP exports returns, credit lines or discount lines as items with a negative unit price. Model the discount as a line allowance (BG-27), the return as a negative quantity, and a full reversal as a credit note (381).

Solution

Set cac:Price/cbc:PriceAmount (CII: ram:NetPriceProductTradePrice/ram:ChargeAmount) to zero or more. Record a discount as an invoice line allowance (BG-27). For a return or credit, use a negative invoiced quantity (BT-129) with a positive price, or issue a credit note.

Quick actions

Validate XML Convert invoice

Valid Examples

BT-146 = 12.50 — non-negative net price accepted

Invalid Examples

BT-146 = -5.00 — negative net price rejected

Code Examples

Valid XML

<cac:Price>
  <cbc:PriceAmount currencyID="EUR">12.50</cbc:PriceAmount>
</cac:Price>

Invalid XML

<cac:Price>
  <cbc:PriceAmount currencyID="EUR">-5.00</cbc:PriceAmount>
</cac:Price>

Affected Fields

BT-146 Item net price

Validation Tools

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