# BR-27

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

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

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-27/

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

The item net price (BT-146) must not be negative. The official message capitalizes NOT. It does not say "shall be provided". The published test checks that the price amount is greater than or equal to zero. The comparison has spaces around >=. The test has no space before the closing parenthesis. The context is the invoice line or the credit note line.

## What to change

Set the item net price (BT-146) to zero or a positive amount.

## Illustration

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

**Fails the stated condition.** The price amount is less than zero.

**Passes the stated condition.** The price amount is zero or greater.

## Published context and test

Copied from the source. Not reimplemented on this page.

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

```
(cac:Price/cbc:PriceAmount) >= 0
```

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