BR-26: Each invoice line needs an item net price (BT-146)

Explained by Matheel from ZATCA's rule text and the condition SDK 3.4.8 executes · Updated October 24, 2026

Error: the invoice is rejectedAll invoicesFields: BG-25, BT-146

Checks that every cac:InvoiceLine (or cac:CreditNoteLine) contains cac:Price/cbc:PriceAmount.

How to fix it

Add the net price to every line, e.g. <cac:Price><cbc:PriceAmount currencyID="SAR">100.00</cbc:PriceAmount></cac:Price>.

ZATCA's official text

[BR-26]-Each Invoice line (BG-25) shall contain the Item net price (BT-146).
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

not(exists(cac:Price/cbc:PriceAmount))

Related rules

• BR-16 · Every invoice needs at least one invoice line (BG-25)
• BR-21 · Each invoice line needs a line identifier (BT-126)
• BR-22 · Each invoice line needs an invoiced quantity (BT-129)
• BR-24 · Each invoice line needs a line net amount (BT-131)
• BR-25 · Each invoice line needs an item name (BT-153)
• BR-CO-04 · Every invoice line needs a VAT category code