diff --git a/addons/l10n_it_edi/models/account_invoice.py b/addons/l10n_it_edi/models/account_invoice.py
index 90509276bcd..7b738830064 100644
--- a/addons/l10n_it_edi/models/account_invoice.py
+++ b/addons/l10n_it_edi/models/account_invoice.py
@@ -71,14 +71,11 @@ class AccountMove(models.Model):
         invoice_lines = []
         lines = self.invoice_line_ids.filtered(lambda l: not l.display_type in ('line_note', 'line_section'))
         for num, line in enumerate(lines):
-            price_subtotal = line.balance if convert_to_euros else line.price_subtotal
-            # The price_subtotal should be negative when:
-            # The line has downpayment lines, but is not a downpayment (i.e. the final invoice, from which downpayment lines are subtracted) or,
-            # the line is a reverse charge refund.
-            if (line._get_downpayment_lines() and not is_downpayment) or reverse_charge_refund:
-                price_subtotal = -abs(price_subtotal)
-            else:
-                price_subtotal = abs(price_subtotal)
+            sign = -1 if line.move_id.is_inbound() else 1
+            price_subtotal = (line.balance * sign) if convert_to_euros else line.price_subtotal
+            # The price_subtotal should be inverted when the line is a reverse charge refund.
+            if reverse_charge_refund:
+                price_subtotal = -price_subtotal
 
             # Unit price
             price_unit = 0
diff --git a/addons/l10n_it_edi/tests/test_edi_export.py b/addons/l10n_it_edi/tests/test_edi_export.py
index 31049d03044..259c2daed20 100644
--- a/addons/l10n_it_edi/tests/test_edi_export.py
+++ b/addons/l10n_it_edi/tests/test_edi_export.py
@@ -287,6 +287,24 @@ class TestItEdiExport(TestItEdi):
             ],
         })
 
+        cls.negative_price_invoice = cls.env['account.move'].with_company(cls.company).create({
+            'move_type': 'out_invoice',
+            'invoice_date': datetime.date(2022, 3, 24),
+            'invoice_date_due': datetime.date(2022, 3, 24),
+            'partner_id': cls.italian_partner_a.id,
+            'partner_bank_id': cls.test_bank.id,
+            'invoice_line_ids': [
+                (0, 0, {
+                    **cls.standard_line,
+                    }),
+                (0, 0, {
+                    **cls.standard_line,
+                    'name': 'negative_line',
+                    'price_unit': -100.0,
+                    }),
+                ],
+            })
+
         # post the invoices
         cls.price_included_invoice._post()
         cls.partial_discount_invoice._post()
@@ -296,6 +314,7 @@ class TestItEdiExport(TestItEdi):
         cls.total_400_VAT_simplified_invoice._post()
         cls.pa_partner_invoice._post()
         cls.zero_tax_invoice._post()
+        cls.negative_price_invoice._post()
 
         cls.edi_basis_xml = cls._get_test_file_content('IT00470550013_basis.xml')
         cls.edi_simplified_basis_xml = cls._get_test_file_content('IT00470550013_simpl.xml')
@@ -646,3 +665,44 @@ class TestItEdiExport(TestItEdi):
         )
         invoice_etree = self.with_applied_xpath(invoice_etree, "<xpath expr='.//Allegati' position='replace'/>")
         self.assertXmlTreeEqual(invoice_etree, expected_etree)
+
+    def test_negative_price_invoice(self):
+        invoice_etree = etree.fromstring(self.edi_format._export_as_xml(self.negative_price_invoice))
+        expected_etree = self.with_applied_xpath(
+            etree.fromstring(self.edi_basis_xml),
+            '''
+                <xpath expr="//FatturaElettronicaBody//DatiBeniServizi" position="replace">
+                    <DatiBeniServizi>
+                      <DettaglioLinee>
+                        <NumeroLinea>1</NumeroLinea>
+                        <Descrizione>standard_line</Descrizione>
+                        <Quantita>1.00</Quantita>
+                        <PrezzoUnitario>800.400000</PrezzoUnitario>
+                        <PrezzoTotale>800.40</PrezzoTotale>
+                        <AliquotaIVA>22.00</AliquotaIVA>
+                      </DettaglioLinee>
+                      <DettaglioLinee>
+                        <NumeroLinea>2</NumeroLinea>
+                        <Descrizione>negative_line</Descrizione>
+                        <Quantita>1.00</Quantita>
+                        <PrezzoUnitario>-100.000000</PrezzoUnitario>
+                        <PrezzoTotale>-100.00</PrezzoTotale>
+                        <AliquotaIVA>22.00</AliquotaIVA>
+                      </DettaglioLinee>
+                      <DatiRiepilogo>
+                        <AliquotaIVA>22.00</AliquotaIVA>
+                        <ImponibileImporto>700.40</ImponibileImporto>
+                        <Imposta>154.09</Imposta>
+                        <EsigibilitaIVA>I</EsigibilitaIVA>
+                      </DatiRiepilogo>
+                    </DatiBeniServizi>
+                </xpath>
+                <xpath expr="//DettaglioPagamento//ImportoPagamento" position="inside">
+                    854.49
+                </xpath>
+                <xpath expr="//DatiGeneraliDocumento//ImportoTotaleDocumento" position="inside">
+                    854.49
+                </xpath>
+            ''')
+        invoice_etree = self.with_applied_xpath(invoice_etree, "<xpath expr='.//Allegati' position='replace'/>")
+        self.assertXmlTreeEqual(invoice_etree, expected_etree)