BR-27

A line's net price may not be negative. A minus belongs in the quantity or in a credit note, never in the price.

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

Official rule text

The Item net price (BT-146) shall NOT be negative.

Why does BR-27 happen?

Reversal rows and rebates are readily modelled as a negative price, because that works immediately in your own total. The norm provides other means for it.

How do you fix BR-27?

Model a rebate as an allowance on the line, or issue a credit note with invoice type 381. The price in cac:Price/cbc:PriceAmount stays positive.

In the XML

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

Fails
<cac:Price>
  <cbc:PriceAmount currencyID="EUR">-100.00</cbc:PriceAmount>
</cac:Price>
Fixed
<cac:Price>
  <cbc:PriceAmount currencyID="EUR">100.00</cbc:PriceAmount>
</cac:Price>

NormAPI provides technical validation, not tax or legal advice.