What it means
Within each line's SpecifiedLineTradeAgreement, the check requires NetPriceProductTradePrice to have no IncludedTradeTax child. It checks for that element, not whether the numerical price includes VAT.
Why it matters
EN 16931 records the unit price excluding VAT separately from the line's VAT treatment. Tax details inside NetPriceProductTradePrice do not belong in that price structure.
How to fix it
Remove IncludedTradeTax from NetPriceProductTradePrice. Check that the unit price (BT-146) excludes VAT; do not change an already correct price just because the element is present. Record the 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-446 still fails, and which other rules do.
Related rules
- 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
- CII-SR-452 Use at most one payment terms block