BR-26

Every invoice line must carry an item net price (BT-146) — the price per unit after any price discount.

Severity: Error
Applies to: CII, UBL
Rule set: v2026-01-31

Official rule text

Each Invoice line (BG-25) shall contain the Item net price (BT-146).

Why does BR-26 happen?

Flat fees, and lines that know only a total, carry no unit price. The row then has an amount and nothing it could have come from.

How do you fix BR-26?

Write the unit price into cac:Price/cbc:PriceAmount in UBL, ram:NetPriceProductTradePrice/ram:ChargeAmount in CII. For a flat fee the unit price is the total, at a quantity of 1.

In the XML

A UBL fragment. The CII path is named above — same change, different element names.

Fails

<cac:InvoiceLine>
  <cbc:ID>1</cbc:ID>
  <cbc:InvoicedQuantity unitCode="C62">10</cbc:InvoicedQuantity>
  <cbc:LineExtensionAmount currencyID="EUR">1000.00</cbc:LineExtensionAmount>
  <cac:Item>
    <cbc:Name>Beratungsleistung</cbc:Name>
  </cac:Item>
</cac:InvoiceLine>

Fixed

<cac:InvoiceLine>
  <cbc:ID>1</cbc:ID>
  <cbc:InvoicedQuantity unitCode="C62">10</cbc:InvoicedQuantity>
  <cbc:LineExtensionAmount currencyID="EUR">1000.00</cbc:LineExtensionAmount>
  <cac:Item>
    <cbc:Name>Beratungsleistung</cbc:Name>
  </cac:Item>
  <cac:Price>
    <cbc:PriceAmount currencyID="EUR">100.00</cbc:PriceAmount>
  </cac:Price>
</cac:InvoiceLine>

NormAPI provides technical validation, not tax or legal advice.