# BR-24

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

- Country: EU
- Syntax: UBL
- Severity: fatal
- Statement language: en
- Last verified: 2026-10-18

## Official statement

> Each Invoice line (BG-25) shall have an Invoice line net amount (BT-131).

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-24/

Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL

Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.

## Plain-language reading

Each invoice line (BG-25) must have an invoice line net amount (BT-131). The message says "shall have an", not "shall have the". The published test checks that cbc:LineExtensionAmount exists on the line. It does not calculate that amount. The context is the invoice line or the credit note line, not the legal monetary total.

## What to change

Add cbc:LineExtensionAmount on each invoice line or credit note line. That element is the invoice line net amount (BT-131).

## Illustration

Illustration of the condition in the official statement. Not an example published by the source.

**Fails the stated condition.** An invoice line or a credit note line has no line extension amount.

**Passes the stated condition.** The invoice line or the credit note line has a line extension amount element.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
cac:InvoiceLine | cac:CreditNoteLine
```

```
exists(cbc:LineExtensionAmount)
```

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