• Contact us: office@woods.consulting
Book a meeting

E-invoice error explained

BR-27: Negative item net price on a line

The net price of a line (BT-146) must not be below 0.

What the rule checks

The net price of a line (BT-146) must not be below 0. A negative line is still possible: the quantity (BT-129) is negative and the price stays positive. The line amount (BT-131) is negative either way.

Official rule text

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

Source: KoSIT configuration XRechnung 3.0.2 (31 Jan 2026).

Typical causes

  • Discount or credit lines are entered with a negative price and quantity 1.
  • Returns or deposit refunds are on the invoice with a negative price.
  • Correction documents from the ERP contain quantity 1 times a negative price.

How to fix it

Flip the sign: positive price in ram:NetPriceProductTradePrice/ram:ChargeAmount, negative quantity in ram:BilledQuantity. An invoice-wide discount is better written as a document-level allowance. If the whole document credits money, issue a credit note (381) with positive amounts.

Example

Wrong (CII)

<ram:SpecifiedLineTradeAgreement>
  <ram:NetPriceProductTradePrice>
    <ram:ChargeAmount>-50.00</ram:ChargeAmount>
  </ram:NetPriceProductTradePrice>
</ram:SpecifiedLineTradeAgreement>
<ram:SpecifiedLineTradeDelivery>
  <ram:BilledQuantity unitCode="C62">1</ram:BilledQuantity>
</ram:SpecifiedLineTradeDelivery>

Right (CII)

<ram:SpecifiedLineTradeAgreement>
  <ram:NetPriceProductTradePrice>
    <ram:ChargeAmount>50.00</ram:ChargeAmount>
  </ram:NetPriceProductTradePrice>
</ram:SpecifiedLineTradeAgreement>
<ram:SpecifiedLineTradeDelivery>
  <ram:BilledQuantity unitCode="C62">-1</ram:BilledQuantity>
</ram:SpecifiedLineTradeDelivery>

In Dynamics 365, Business Central and Finance

Sales / Project Operations: Sales and Project Operations have no e-invoice output out of the box. In the WBS Invoice Accelerator for Dynamics 365 the Accelerator handles this itself: Project Operations writes correction lines as quantity 1 times a negative price, and the Accelerator writes them to the e-invoice as a positive price with a negative quantity. Line amount and totals stay the same.

Related error codes

All error codes

Check your invoice for free. The validator shows every finding with an explanation and its location in the XML.

Check a file