# BT-138 Invoice Line Allowance Percentage

The percentage used to calculate an invoice line allowance.

## Quick answer

> **Line items**: The goods or services on each invoice line, including quantities, prices, and VAT.

- [Validate XML](/en/xrechnung-validator?source=resource&bt=BT-138)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&bt=BT-138)

## In plain language

The percentage used to calculate an invoice line allowance.

The percentage used to calculate an invoice line allowance.

Captures line-level discounts and surcharges so the invoice line net amount can be reconciled from quantity, price, allowances, and charges.

## What you usually enter here

Decimal percentage

Typical valid values include: 10.00, 2.50

Defined by EN 16931 for invoice line allowance and charge details; apply profile cardinality and the listed code list or calculation rules when the element is present.

## What goes wrong often

Avoid values like: -1.00, 10%

## Examples in context

Captures line-level discounts and surcharges so the invoice line net amount can be reconciled from quantity, price, allowances, and charges.

Defined by EN 16931 for invoice line allowance and charge details; apply profile cardinality and the listed code list or calculation rules when the element is present.

## Valid Examples

- 10.00
- 2.50

## Invalid Examples

- -1.00
- 10%

## Related Fields

Captures line-level discounts and surcharges so the invoice line net amount can be reconciled from quantity, price, allowances, and charges.

- [BT-136 Invoice Line Allowance Amount](/resources/xrechnung/bt-136-invoice-line-allowance-amount)
- [BT-137 Invoice Line Allowance Base Amount](/resources/xrechnung/bt-137-invoice-line-allowance-base-amount)

## XML mapping and field facts

Open the technical reference if you need XML paths, validator rule codes, legal wording, or schema-specific mapping details.

### Field ID:
BT-138

### Data Type:
percentage

### Cardinality:
0..1

### Requirement:
Optional

### Since Version:
Optional

## XML Implementation

### UBL 2.1 Syntax
```
/Invoice/cac:InvoiceLine/cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cbc:MultiplierFactorNumeric
```

## Create an XRechnung from your PDF

The converter reads the invoice and shows the fields it found before download, so you can check and correct the values. No PDF? Fill in the XRechnung directly in the form.

- [Convert invoice](/en/pdf-to-xrechnung)
- [Fill in XRechnung in the form](/en/create-xrechnung)

Download requires an account. Subscriptions from €10/month with annual billing (excl. taxes), or €5 per conversion (excl. taxes) without a subscription.

## Why the standard cares about this field

### Business Context
Captures line-level discounts and surcharges so the invoice line net amount can be reconciled from quantity, price, allowances, and charges.

### Legal Requirement
Defined by EN 16931 for invoice line allowance and charge details; apply profile cardinality and the listed code list or calculation rules when the element is present.

## Official sources and tools

- [KoSIT Validator](https://erechnungsvalidator.service-bw.de/)
- [XRechnung Standard](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)