VRBL: Allowances

Allowances are reductions from the total amount, such as a discount.

You can add it on the Document or Line levels.

Elements

Document level

Use the AllowanceChargeExtension (Extn) element to specify an allowance on the Document level:

ElementCardinalityDescription
Allowance/Charge Group (Invoice/AllowanceCharge)0..nGroups information about Allowances and Charges.
Charge Indicator (Invoice/AllowanceCharge/ChargeIndicator)1..1True or false flag that indicates if this element is modeling an allowance or a charge. If set to false, it is an allowance. If set to true, it is a charge.
Allowance/Charge - Reason Code (Invoice/AllowanceCharge/AllowanceChargeReasonCode)0..1Code that specifies the reason for the allowance or charge. For countries without specific required values; you must use the UNCL 5819 codes listed here for allowances and the UNCL 7161 codes listed here for charges.
Allowance/Charge - Reason (Invoice/AllowanceCharge/AllowanceChargeReason)0..1Text that describes the reason the Allowance or Charge is permitted.
Allowance/Charge - Percent (Invoice/AllowanceCharge/MultiplierFactorNumeric)0..1The percentage that may be used, in conjunction with the document-level allowance base amount, to calculate the document-level allowance or charge amount.
Allowance/Charge - Amount (Invoice/AllowanceCharge/Amount)1..1The amount of the charge or allowance.
Allowance/Charge - Base Amount (Invoice/AllowanceCharge/BaseAmount)0..1The base amount to which a charge is added or an allowance is subtracted.
Allowance/Charge -Tax Category (Invoice/AllowanceCharge/TaxCategory)0..nA group of elements providing information about the tax category of the allowance or charge.
Allowance/Charge - Tax Category Code (Invoice/AllowanceCharge/TaxCategory/ID)1..1The codes that represents the Tax Category for the allowance or charge.
Allowance/Charge - Tax Rate (Invoice/AllowanceCharge/TaxCategory)0..1The percent tax rate that applies to the allowance or charge.
Allowance/Charge - Tax Exemption Reason Code (Invoice/AllowanceCharge/TaxCategory)0..1A code that represents the reason for an exemption for the allowance or charge.
Allowance/Charge - Tax Exemption Reason Text (Invoice/AllowanceCharge/TaxCategory)0..1A text that describes for an exemption for the allowance or charge.
Allowance/Charge - Tax Scheme Group (Invoice/AllowanceCharge/TaxCategory)1..1Groups information about the Tax Scheme that applies to the charge or allowance.
Allowance/Charge - Tax Scheme Code (Invoice/AllowanceCharge/TaxCategory)1..1The code that represents the Tax Scheme.

Line level

Use the InvoiceLine/AllowanceCharge element to specify an allowance at the line level:

ElementCardinalityDescription
Invoice Line - Allowances and Charges (Invoice/InvoiceLine/AllowanceCharge)0..nGroups information about Allowances and Charges.
Invoice Line - Charge Indicator (Invoice/InvoiceLine/AllowanceCharge/ChargeIndicator)1..1True or false flag that indicates if this element is modeling an allowance or a charge. If set to false, it is an allowance. If set to true, it is a charge.
Invoice Line - Allowance Charge Reason Code (Invoice/InvoiceLine/AllowanceCharge/AllowanceChargeReasonCode)0..1Code that specifies the reason for the allowance or charge. For countries without specific required values; you must use the UNCL 5819 codes listed here for allowances and the UNCL 7161 codes listed here.
Invoice Line - Allowance Charge Reason (InvoiceLine/AllowanceCharge/AllowanceChargeReason)0..1Text that describes the reason the Allowance or Charge is permitted.
Invoice Line - Percentage (Invoice/InvoiceLine/AllowanceCharge/MultiplierFactorNumeric)0..1The percentage that may be used, in conjunction with the document-level allowance base amount, to calculate the document-level allowance or charge amount.
Invoice Line - Amount (Invoice/InvoiceLine/AllowanceCharge/Amount)1..1The amount of the charge or allowance.
Invoice Line - Base Amount (Invoice/InvoiceLine/AllowanceCharge/BaseAmount)0..1The base amount to which a charge is added or an allowance is subtracted.

Restrictions

  • You must use the UNCL 5819 codes listed here.
  • For Allowances, you must set the ChargeIndicator to false. If you do not, the AllowanceCharge element is treated as a charge. See Charges.
  • For Document level Allowances, you must specify the sum of all allowances in the AllowanceTotalAmount subelement of the LegalMonetaryTotal element.
  • For Document level Charges, you must specify the sum of all charges in the ChargeTotalAmount subelement of the LegalMonetaryTotal element.

Examples

Document level allowance

The following is an example of a discount:

<Invoice>
    <!-- code omitted for clarity -->
    <cac:AllowanceCharge>
        <cbc:ChargeIndicator>false</cbc:ChargeIndicator> 
        <cbc:AllowanceChargeReasonCode>65</cbc:AllowanceChargeReasonCode>
        <cbc:AllowanceChargeReason>Production error discount</cbc:AllowanceChargeReason>
        <cbc:Amount currencyID="EUR">300</cbc:Amount>
        <cac:TaxCategory>
            <cbc:ID>S</cbc:ID>
            <cbc:Percent>25</cbc:Percent>
            <cac:TaxScheme>
                <cbc:ID>VAT</cbc:ID>
            </cac:TaxScheme>
        </cac:TaxCategory>
        </cac:AllowanceCharge>
    <!-- code omitted for clarity -->
</Invoice>

Country-Specific configurations

The following country configurations exist: