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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

E-invoicing from Dynamics 365

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

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