What it means
Within each line's SpecifiedLineTradeAgreement, the check requires GrossPriceProductTradePrice to have no IncludedTradeTax child. It checks for that element, not whether the numerical price includes VAT.
Why it matters
In EN 16931, the gross price (BT-148) is the unit price before a price discount (BT-147), not a price including VAT. Line VAT details belong in the line settlement.
How to fix it
Remove IncludedTradeTax from GrossPriceProductTradePrice. Check that the price before discount (BT-148) excludes VAT; do not change an already correct price just because the element is present. Record the line's VAT category (BT-151) and, where applicable, VAT rate (BT-152) in SpecifiedLineTradeSettlement/ApplicableTradeTax. Recheck your file.
Once the file is corrected, check it again for free: Validate an invoice against EN 16931
Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice
The rule as published
IncludedTradeTax should not be present Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (CII) | 1.3.17 |
| XRechnung 3.0 (CII) | 3.0.2 |
| NLCIUS (CII) | 1.0.3.13 |
| France CTC (CII) | 1.4.0-04 |
Check your file
Drop your e-invoice to see whether CII-SR-445 still fails, and which other rules do.
Related rules
- CII-SR-446 Remove tax details from the net unit price
- CII-SR-447 Remove the end customer's order reference from the line
- CII-SR-448 Remove the end customer's order reference from the header
- CII-SR-449 Do not mix delivery location identifier types
- CII-SR-450 Use ID or GlobalID for the buyer, not both
- CII-SR-451 Use ID or GlobalID for the payee, not both