# PEPPOL-EN16931-R046 Item net price must equal gross price minus allowance

When gross price is provided, Peppol requires item net price to equal gross price minus allowance amount.

## Problem Description

When gross price is provided, Peppol requires item net price to equal gross price minus allowance amount.

> **ERROR**: XRechnung 3.0

## Context and Significance

This catches gross-to-net drift in PDF conversions before line totals are checked.

## Solution

Recalculate BT-146 from gross price and price allowance, or remove gross price details if they are not reliable.

- validate
- convert

## Valid Examples

- Gross 120.00 minus allowance 20.00 gives BT-146 = 100.00

## Invalid Examples

- Gross 120.00, allowance 20.00, BT-146 = 119.00

## Technical Details

### Affected Fields
BT-146 Item net price, Item gross price, Price allowance amount

## Related Rules

- [BR-26](/resources/kosit-validator-errors/br-26-invoice-line-item-net-price-must-be-present)
- [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.