The total amount of the Invoice line (before tax).
値引後の請求書明細行の合計金額(税抜き)。

---

About

ID

ibt-131

Cardinality

Mandatory / Single (1..1)

Mandatory, minimum 1 occurence and maximum 1 occurrence of the information element (or group of the information elements) shall be present in any compliant instance document. (Source: EN 16931-1)
必須、最小1回および最大1回の出現。情報要素（または情報要素のグループ）は、標準に準拠するインスタンスドキュメントに存在しなければならない。

Semantic datatype

Amount

Example

87700

---

Syntax binding

Syntax binding

ubl:Invoice / cac:InvoiceLine / cbc:LineExtensionAmount

XPath

/ Invoice / cac:InvoiceLine / cbc:LineExtensionAmount

Restricted Syntax Cardinality

0..n

UBL 2.1

Element

cbc:LineExtensionAmount

Datatype

---

VERSION 1.0 RULES

Unchanged

Same as 0.9.3

---

VERSION 0.9.3 RULES

JP PINT 0.9.3 Shared rules

ibr-024(fatal)
Unchanged

Same as 0.9.2

ibr-co-10(fatal)
Unchanged

Same as 0.9.2

ibr-co-13(fatal)
Unchanged

Same as 0.9.2

---

VERSION 0.9.2 RULES

JP PINT 0.9.2 Aligned rules

aligned-ibrp-053(fatal)
Removed

[aligned-ibrp-053]-Invoice line net amount (ibt-131) MUST equal (Invoiced quantity (ibt-129) * (Item net price (ibt-146)/item price base quantity (ibt-149)) + Sum of invoice line charge amount (ibt-141) - sum of invoice line allowance amount (ibt-136).

aligned-ibrp-ae-08(fatal)
Removed

[aligned-ibrp-ae-08]-For each different value of tax category rate (ibt-119) where the tax category code (ibt-118) is ""Reverse charge", the tax category taxable amount (ibt-116) in a tax breakdown (ibg-23) MUST equal the sum of Invoice line net amounts (ibt-131) plus the sum of document level charge amounts (ibt-99) minus the sum of document level allowance amounts (ibt-92) where the tax category code (ibt-151, ibt-102, ibt-95) is "Standard rated" and the tax rate (ibt-152, ibt-103, ibt-96) equals the tax category rate (ibt-119).

aligned-ibrp-e-08(fatal)
Removed

[aligned-ibrp-e-08]-In a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Exempt from tax" the tax category taxable amount (ibt-116) MUST equal the sum of Invoice line net amounts (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the tax category codes (ibt-151, ibt-95, ibt-102) are "Exempt from tax".

aligned-ibrp-g-08(fatal)
Removed

[aligned-ibrp-g-08]-In a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Export" the tax category taxable amount (ibt-116) MUST equal the sum of Invoice line net amounts (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the tax category codes (ibt-151, ibt-95, ibt-102) are "Export".

aligned-ibrp-ic-08(fatal)
Removed

[aligned-ibrp-ic-08]-In a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Intra-community supply" the tax category taxable amount (ibt-116) MUST equal the sum of Invoice line net amounts (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the tax category codes (ibt-151, BT-95, BT-102) are "Intra-community supply".

aligned-ibrp-o-08(fatal)
Removed

[aligned-ibrp-o-08]-In a tax breakdown (ibg-23) where the tax category code (ibt-118) is " Not subject to tax" the tax category taxable amount (ibt-116) MUST equal the sum of Invoice line net amounts (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the tax category codes (ibt-151, ibt-95, ibt-102) are "Not subject to tax".

aligned-ibrp-s-08(fatal)
Removed

[aligned-ibrp-s-08]-For each different value of tax category rate (ibt-119) where the tax category code (ibt-118) is "Standard rated", the tax category taxable amount (ibt-116) in a tax breakdown (ibg-23) MUST equal the sum of Invoice line net amounts (ibt-131) plus the sum of document level charge amounts (ibt-99) minus the sum of document level allowance amounts (ibt-92) where the tax category code (ibt-151, ibt-102, ibt-95) is "Standard rated" and the tax rate (ibt-152, ibt-103, ibt-96) equals the tax category rate (ibt-119).

aligned-ibrp-z-08(fatal)
Removed

[aligned-ibrp-z-08]-In a tax breakdown (ibg-23) where tax category code (ibt-118) is "Zero rated" the tax category taxable amount (ibt-116) MUST equal the sum of Invoice line net amount (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the tax category codes (ibt-151, ibt-95, ibt-102) are "Zero rated".

JP PINT 0.9.2 Shared rules

ibr-024(fatal)
Still valid

[ibr-024]-Each Invoice line (ibg-25) MUST have an Invoice line net amount (ibt-131).

ibr-co-10(fatal)
Still valid

[ibr-co-10]-Sum of Invoice line net amount (ibt-106) = Σ Invoice line net amount (ibt-131).

ibr-co-13(fatal)
Still valid

[ibr-co-13]-Invoice total amount without Tax (ibt-109) = Σ Invoice line net amount (ibt-131) - Sum of allowances on document level (ibt-107) + Sum of charges on document level (ibt-108).

Code list rule (Shared rule)

ibr-cl-03 (fatal)

[ibr-cl-03]-currencyID MUST be coded using ISO code list 4217 alpha-3.

---

VERSION 0.9.1 RULES (Obsoleted)

Shared rules (0.9.1)

ibr-024 (fatal)

[ibr-024]-Each Invoice line (ibg-25) MUST have an Invoice line net amount (ibt-131).

ibr-co-10 (fatal)

[ibr-co-10]-Sum of Invoice line net amount (ibt-106) = Σ Invoice line net amount (ibt-131).

ibr-co-13 (fatal)

[ibr-co-13]-Invoice total amount without Tax (ibt-109) = Σ Invoice line net amount (ibt-131) - Sum of allowances on document level (ibt-107) + Sum of charges on document level (ibt-108).

Code list rule (Shared rule)

ibr-cl-03 (fatal)

[ibr-cl-03]-currencyID MUST be coded using ISO code list 4217 alpha-3.

---

JP PINT 0.9 RULES (Obsoleted)

Aligned Rules (0.9)

jp-br-09(fatal)

[jp-br-09]-Invoice line net amount (ibt-131) = Item net price (ibt-146) X Invoiced quantity (ibt-129) ÷ Item price base quantity (ibt-149) + Invoice line charge amount (ibt-141) – Invoice line allowance amount (ibt-136).

Shared Rules (0.9)

ibr-24(fatal)

[ibr-24]-Each Invoice line (ibg-25) shall have an Invoice line net amount (ibt-131).

Basic Rules (0.9)

BASIC-00269(fatal)

1 instance(s) of cbc:LineExtensionAmount is mandatory.

BASIC-00278(fatal)

This attribute must have value from codelist ISO4217.

---

PEPPOL BIS BILLING 3.0 RULES

EN16931 model bound to UBL rules

BR-24 (fatal)

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

BR-AE-08 (fatal)

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Reverse charge".

BR-CO-10 (fatal)

Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131).

BR-CO-13 (fatal)

Invoice total amount without VAT (BT-109) = Σ Invoice line net amount (BT-131) - Sum of allowances on document level (BT-107) + Sum of charges on document level (BT-108).

BR-DEC-23 (fatal)

The allowed maximum number of decimals for the Invoice line net amount (BT-131) is 2.

BR-E-08 (fatal)

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".

BR-G-08 (fatal)

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Export outside the EU".

BR-IC-08 (fatal)

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Intra-community supply".

BR-IG-08 (fatal)

For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IGIC", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IGIC" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

BR-IP-08 (fatal)

For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IPSI", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IPSI" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

BR-O-08 (fatal)

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Not subject to VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Not subject to VAT".

BR-S-08 (fatal)

For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "Standard rated", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "Standard rated" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

BR-Z-08 (fatal)

In a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amount (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Zero rated".