What it means
When an invoice line gives a gross price (BT-148), the item net price (BT-146) must equal the gross price minus the price discount (BT-147). For example, a gross price of 100.00 with a discount of 15.00 gives a net price of 85.00.
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 net price from the gross price and the discount, or correct one of the three values so they agree. If there is no price discount, the net price must equal the gross price, or leave the gross price out.
The rule as published
Item net price MUST equal (Gross price - Allowance amount) when gross price 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-R046 still fails, and which other rules do.
Related rules
- 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
- PEPPOL-EN16931-R055 Both VAT totals must have the same sign
- PEPPOL-EN16931-R061 A direct debit needs a mandate reference
- PEPPOL-EN16931-R080 At most one project reference on the invoice