diff --git a/src/einvoice/buildEInvoiceData.ts b/src/einvoice/buildEInvoiceData.ts
index 4ee941a..5045e5c 100644
--- a/src/einvoice/buildEInvoiceData.ts
+++ b/src/einvoice/buildEInvoiceData.ts
@@ -156,23 +156,93 @@ function taxTotal(rateGroups: { rate: number; net: number; tax: number }[]): Ubl
   ] as UblInvoice["cac:TaxTotal"];
 }
 
+// EN16931 wants shipping/discount represented as explicit document-level
+// `cac:AllowanceCharge` entries (BT-92 allowance / BT-99 charge), one per
+// affected VAT rate — not silently folded into a scaled "net" total the
+// way the visual PDF's summary table gets away with (a human reader
+// doesn't need the two kept structurally separate the way a validating AP
+// system does; Mustang's Phase 4 CI check caught this via BR-S-08/BR-CO-10/
+// BR-CO-14 the first time a fixture combined a discount+shipping order
+// with multiple VAT rates). Allocated proportionally to each rate group's
+// own share of the raw (pre-discount/shipping) subtotal — the same
+// proportion `computeTaxBreakdown()`'s `scale` factor already uses
+// internally, just split back out into its two components (shipping,
+// discount) instead of one combined adjustment, and expressed net (excl.
+// VAT) like every other amount field in this document.
+function allowanceCharges(
+  rateGroups: { rate: number; rawGross: number }[],
+  subtotal: number,
+  discountAmount: number,
+  shippingCost: number,
+): { entries: UblInvoice["cac:AllowanceCharge"]; allowanceTotal: number; chargeTotal: number } {
+  if (subtotal <= 0 || (discountAmount <= 0 && shippingCost <= 0)) {
+    return { entries: undefined, allowanceTotal: 0, chargeTotal: 0 };
+  }
+  // Loosely typed here (matching invoiceLines()/taxTotal()'s own "build as
+  // Record<string, unknown>, cast once at the return boundary" pattern) —
+  // VAT_CATEGORY's literal type widens to plain `string` the moment it's
+  // read through this intermediate `taxCategory` variable, which the
+  // library's generated VAT-category-code union type then rejects; not
+  // worth fighting since amt()'s own return type has the same widening
+  // issue this file already casts around elsewhere.
+  const entries: Record<string, unknown>[] = [];
+  let allowanceTotal = 0;
+  let chargeTotal = 0;
+  for (const g of rateGroups) {
+    const ratio = g.rawGross / subtotal;
+    const taxCategory = { "cbc:ID": VAT_CATEGORY, "cbc:Percent": String(g.rate), "cac:TaxScheme": { "cbc:ID": "VAT" } };
+    if (discountAmount > 0) {
+      const netAmount = (discountAmount * ratio) / (1 + g.rate / 100);
+      allowanceTotal += netAmount;
+      entries.push({
+        "cbc:ChargeIndicator": "false",
+        "cbc:AllowanceChargeReason": "Rabatt",
+        ...amt("cbc:Amount", netAmount),
+        "cac:TaxCategory": taxCategory,
+      });
+    }
+    if (shippingCost > 0) {
+      const netAmount = (shippingCost * ratio) / (1 + g.rate / 100);
+      chargeTotal += netAmount;
+      entries.push({
+        "cbc:ChargeIndicator": "true",
+        "cbc:AllowanceChargeReason": "Versandkosten",
+        ...amt("cbc:Amount", netAmount),
+        "cac:TaxCategory": taxCategory,
+      });
+    }
+  }
+  return { entries: entries as unknown as UblInvoice["cac:AllowanceCharge"], allowanceTotal, chargeTotal };
+}
+
+// BT-131/BT-146 (line net amount / item net price) — `item.unitPrice` is
+// this shop's normal gross (VAT-inclusive) customer-facing price, same
+// value the visual PDF shows, but EN16931 invoice lines are always net;
+// de-grossed here per line's own rate rather than reusing the
+// discount/shipping-scaled group `net` (that adjustment belongs in the
+// AllowanceCharge entries above, not inside each line — BR-CO-10 checks
+// that line net amounts sum independently of any document-level
+// allowance/charge).
 function invoiceLines(
   lines: { productName: string; variantName?: string | null; quantity: number; unitPrice: number; taxRatePercent: number }[],
 ): UblInvoice["cac:InvoiceLine"] {
-  return lines.map((item, i) => ({
-    "cbc:ID": String(i + 1),
-    ...qty(item.quantity),
-    ...amt("cbc:LineExtensionAmount", item.quantity * item.unitPrice),
-    "cac:Item": {
-      "cbc:Name": item.variantName ? `${item.productName} (${item.variantName})` : item.productName,
-      "cac:ClassifiedTaxCategory": {
-        "cbc:ID": VAT_CATEGORY,
-        "cbc:Percent": String(item.taxRatePercent),
-        "cac:TaxScheme": { "cbc:ID": "VAT" },
+  return lines.map((item, i) => {
+    const netUnitPrice = item.unitPrice / (1 + item.taxRatePercent / 100);
+    return {
+      "cbc:ID": String(i + 1),
+      ...qty(item.quantity),
+      ...amt("cbc:LineExtensionAmount", item.quantity * netUnitPrice),
+      "cac:Item": {
+        "cbc:Name": item.variantName ? `${item.productName} (${item.variantName})` : item.productName,
+        "cac:ClassifiedTaxCategory": {
+          "cbc:ID": VAT_CATEGORY,
+          "cbc:Percent": String(item.taxRatePercent),
+          "cac:TaxScheme": { "cbc:ID": "VAT" },
+        },
       },
-    },
-    "cac:Price": amt("cbc:PriceAmount", item.unitPrice),
-  })) as unknown as UblInvoice["cac:InvoiceLine"];
+      "cac:Price": amt("cbc:PriceAmount", netUnitPrice),
+    };
+  }) as unknown as UblInvoice["cac:InvoiceLine"];
 }
 
 // Full original invoice — one line per order item, positive amounts,
@@ -186,6 +256,13 @@ export function buildEInvoiceData(order: InvoiceOrder, seller: InvoiceSeller): I
   );
   const totalNet = rateGroups.reduce((sum, g) => sum + g.net, 0);
   const totalTax = rateGroups.reduce((sum, g) => sum + g.tax, 0);
+  const rawTotalNet = rateGroups.reduce((sum, g) => sum + g.rawNet, 0);
+  const { entries: allowanceChargeEntries, allowanceTotal, chargeTotal } = allowanceCharges(
+    rateGroups,
+    order.subtotal,
+    order.discountAmount,
+    order.shippingCost,
+  );
 
   return {
     "ubl:Invoice": {
@@ -203,9 +280,12 @@ export function buildEInvoiceData(order: InvoiceOrder, seller: InvoiceSeller): I
       ),
       "cac:Delivery": delivery(order.invoiceIssuedAt),
       "cac:PaymentMeans": paymentMeans(seller, order.paymentMethodTitle),
+      ...(allowanceChargeEntries ? { "cac:AllowanceCharge": allowanceChargeEntries } : {}),
       "cac:TaxTotal": taxTotal(rateGroups),
       "cac:LegalMonetaryTotal": {
-        ...amt("cbc:LineExtensionAmount", totalNet),
+        ...amt("cbc:LineExtensionAmount", rawTotalNet),
+        ...(allowanceTotal > 0 ? amt("cbc:AllowanceTotalAmount", allowanceTotal) : {}),
+        ...(chargeTotal > 0 ? amt("cbc:ChargeTotalAmount", chargeTotal) : {}),
         ...amt("cbc:TaxExclusiveAmount", totalNet),
         ...amt("cbc:TaxInclusiveAmount", totalNet + totalTax),
         ...amt("cbc:PayableAmount", order.total),
@@ -242,6 +322,13 @@ export function buildCorrectionEInvoiceData(kind: CorrectionInvoiceKind, order:
   const totalNet = rateGroups.reduce((sum, g) => sum + g.net, 0);
   const totalTax = rateGroups.reduce((sum, g) => sum + g.tax, 0);
   const grandTotal = rateGroups.reduce((sum, g) => sum + g.gross, 0);
+  const rawTotalNet = rateGroups.reduce((sum, g) => sum + g.rawNet, 0);
+  const { entries: allowanceChargeEntries, allowanceTotal, chargeTotal } = allowanceCharges(
+    rateGroups,
+    order.subtotal,
+    kind === "storno" ? order.discountAmount : 0,
+    kind === "storno" ? order.shippingCost : 0,
+  );
 
   return {
     "ubl:Invoice": {
@@ -267,9 +354,12 @@ export function buildCorrectionEInvoiceData(kind: CorrectionInvoiceKind, order:
       ),
       "cac:Delivery": delivery(order.correctionInvoiceIssuedAt),
       "cac:PaymentMeans": paymentMeans(seller, "Überweisung"),
+      ...(allowanceChargeEntries ? { "cac:AllowanceCharge": allowanceChargeEntries } : {}),
       "cac:TaxTotal": taxTotal(rateGroups),
       "cac:LegalMonetaryTotal": {
-        ...amt("cbc:LineExtensionAmount", totalNet),
+        ...amt("cbc:LineExtensionAmount", rawTotalNet),
+        ...(allowanceTotal > 0 ? amt("cbc:AllowanceTotalAmount", allowanceTotal) : {}),
+        ...(chargeTotal > 0 ? amt("cbc:ChargeTotalAmount", chargeTotal) : {}),
         ...amt("cbc:TaxExclusiveAmount", totalNet),
         ...amt("cbc:TaxInclusiveAmount", totalNet + totalTax),
         ...amt("cbc:PayableAmount", grandTotal),
diff --git a/src/taxBreakdown.ts b/src/taxBreakdown.ts
index 7a9914e..f4ffaed 100644
--- a/src/taxBreakdown.ts
+++ b/src/taxBreakdown.ts
@@ -1,5 +1,11 @@
 export type TaxBreakdownLine = { quantity: number; unitPrice: number; taxRatePercent: number };
-export type TaxBreakdownGroup = { rate: number; net: number; tax: number; gross: number };
+// `rawGross`/`rawNet` are the group's own raw (pre-shipping/discount) line
+// total — added for the e-invoice mapper (einvoice/buildEInvoiceData.ts),
+// which needs to build EN16931's explicit per-rate `cac:AllowanceCharge`
+// entries for shipping/discount rather than folding them silently into
+// `net`/`gross`; the visual PDF templates only ever destructure
+// `rate`/`net`/`tax`/`gross`, so adding fields here doesn't affect them.
+export type TaxBreakdownGroup = { rate: number; net: number; tax: number; gross: number; rawGross: number; rawNet: number };
 
 // Groups line items by their effective VAT rate, then scales each group's
 // gross total by however much shipping/discount moved the grand total away
@@ -23,7 +29,8 @@ export function computeTaxBreakdown(
     .map(([rate, lineGross]) => {
       const gross = lineGross * scale;
       const net = gross / (1 + rate / 100);
-      return { rate, net, tax: gross - net, gross };
+      const rawNet = lineGross / (1 + rate / 100);
+      return { rate, net, tax: gross - net, gross, rawGross: lineGross, rawNet };
     })
     .sort((a, b) => b.rate - a.rate);
 }