What it means
When an invoice line gives an item gross price (BT-148), the list price before a price discount, it must be zero or more.
Why it matters
The gross price and the price discount together explain how the net price was reached. A negative gross price makes that sum meaningless, and the recipient's system rejects the invoice.
How to fix it
Enter the list price as a positive amount and the reduction as a price discount on the line; the net price is then the gross price minus the discount. If your software has no separate gross price, leave the gross price out and enter only the net price. Refunds belong in a negative quantity or a credit note, not in the price.
The rule as published
The Item gross price (BT-148) shall NOT be negative. Business terms: BT-148
Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (UBL) | 1.3.17 |
| EN 16931 (UBL credit note) | 1.3.17 |
| EN 16931 (CII) | 1.3.17 |
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| XRechnung 3.0 (CII) | 3.0.2 |
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
| Factur-X 1.09 BASIC | 1.0.9-2 |
| Factur-X 1.09 EN 16931 | 1.0.9-2 |
| ZUGFeRD 2.5 BASIC | 2.5.2 |
| ZUGFeRD 2.5 EN 16931 | 2.5.2 |
| SI-UBL 2.0 / NLCIUS (invoice) | 2.0.3.13 |
| SI-UBL 2.0 / NLCIUS (credit note) | 2.0.3.13 |
| NLCIUS (CII) | 1.0.3.13 |
| France CTC (UBL invoice) | 1.4.0-04 |
| France CTC (UBL credit note) | 1.4.0-04 |
| France CTC (CII) | 1.4.0-04 |
| CIUS-RO UBL Invoice 1.0.9 | 1.0.9 |
| CIUS-RO UBL Credit Note 1.0.9 | 1.0.9 |
Check your file
Drop your e-invoice to see whether BR-28 still fails, and which other rules do.
Related rules
- BR-29 The invoicing period cannot end before it starts
- BR-30 A line period cannot end before it starts
- BR-31 Amount of a discount on the whole invoice is required
- BR-32 VAT category of the discount is required
- BR-33 Reason for a discount on the whole invoice is required
- BR-36 Amount of a charge on the whole invoice is required