What it means
When a discount or charge gives a percentage (BT-94, BT-101, BT-138 or BT-143), it must also give the base amount the percentage is applied to (BT-93, BT-100, BT-137 or BT-142).
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
Add the base amount, usually the net amount the discount or charge is calculated on, or remove the percentage and give only the amount. In the XML the base is cbc:BaseAmount next to cbc:MultiplierFactorNumeric in cac:AllowanceCharge.
The rule as published
Allowance/charge base amount MUST be provided when allowance/charge percentage is provided. 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-R041 still fails, and which other rules do.
Related rules
- 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
- PEPPOL-EN16931-R053 Only one tax total with a VAT breakdown