What it means
When a discount or charge gives both a base amount and a percentage, its amount must equal base amount × percentage / 100, rounded to two decimals. For example, 10% of a base of 250.00 must be 25.00.
Why it matters
Peppol BIS Billing 3.0 adds this rule to EN 16931 so that every access point and receiver can process the invoice the same way. The sending or receiving access point rejects an invoice that fails it, so it never reaches the buyer.
How to fix it
Let your invoicing software calculate the discount or charge from the percentage, or correct the amount, base or percentage so they agree. Check rounding: calculate with the full percentage and round the result to two decimals once. If you only know the amount, leave out the base and the percentage.
The rule as published
Allowance/charge amount must equal base amount * percentage/100 if base amount and percentage exists Where this rule applies
| Rule set | Version |
|---|---|
| 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 |
Check your file
Drop your e-invoice to see whether PEPPOL-EN16931-R040 still fails, and which other rules do.
Related rules
- PEPPOL-EN16931-R041 A percentage needs a base amount
- PEPPOL-EN16931-R042 A base amount needs a percentage
- PEPPOL-EN16931-R043 The charge indicator must be true or false
- PEPPOL-EN16931-R044 No charges on the item price
- PEPPOL-EN16931-R046 The net price must equal gross price minus price discount
- PEPPOL-EN16931-R051 All amounts must be in the invoice currency