# PEPPOL-EN16931-R046

> Item net price MUST equal (Gross price - Allowance amount) when gross price is provided.

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/peppol-en16931-r046

## Official rule text

Item net price MUST equal (Gross price - Allowance amount) when gross price is provided.

## Why did my invoice fail PEPPOL-EN16931-R046?

When a gross price (BT-148) is provided on a line, the item net price (BT-146, cbc:PriceAmount) must equal the gross price minus the price allowance amount (BT-147). This keeps the line-level pricing arithmetic consistent between the listed gross price, the discount, and the net price actually used to compute the line amount.

## Common causes

- Net PriceAmount not recalculated after applying the price allowance.
- Rounding gross - allowance to a different precision than the stated net price.
- Gross price (BaseAmount) and allowance Amount do not add up to the net PriceAmount.

## How do I fix it?

```
Gross 10.00 with a 1.00 allowance must give net 9.00: <cac:Price><cbc:PriceAmount currencyID="EUR">9.00</cbc:PriceAmount><cac:AllowanceCharge><cbc:ChargeIndicator>false</cbc:ChargeIndicator><cbc:Amount currencyID="EUR">1.00</cbc:Amount><cbc:BaseAmount currencyID="EUR">10.00</cbc:BaseAmount></cac:AllowanceCharge></cac:Price>
```