What it means
When a discount or charge gives a base amount (BT-93, BT-100, BT-137 or BT-142), it must also give the percentage applied to it (BT-94, BT-101, BT-138 or BT-143).
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 percentage, or remove the base amount and give only the discount or charge amount. In the XML the percentage is cbc:MultiplierFactorNumeric in cac:AllowanceCharge, written as 10 for ten per cent.
The rule as published
Allowance/charge percentage MUST be provided when allowance/charge base amount 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-R042 still fails, and which other rules do.
Related rules
- 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
- PEPPOL-EN16931-R054 One tax total in accounting currency when a tax currency is given