In the final format OIOUBL, allowances and charges on line level are just informative. This means that they are not included in the calculation of the Line Net Amount. For OIOUBL invoices it is just the Item Net Price multiplied per the Invoiced Quantity.

The calculation in VRBL is different as it includes Line Level Allowance and Charge and calculates the Line Net Amount including Line Allowances and Charges: Item Net price multiplied per the Invoiced Quantity plus Line Level Charge Amount minus Line Level Allowance Amount.

Therefore in case Line Level Allowance or Charge is exported to VRBL an additional price amount must be provided, the Item Price After Line Level Allowance or Charge. This price amount multiplied by the Invoiced Quantity equals the Line Net amount and a valid OIOUBL invoice line can be generated. In the final format, the provided allowances and charges will then be interpreted as information only.

In case there are no allowances and charges on line level, the Item Price After Line Level Allowance can be omitted or will be simply the same as the Item Net Price.

This approach allows to use a global VRBL template, where the Item Net Price element always contains the Item Net Price, independently of the country or platform mandate.

Alternatively, the Item Net Price can also contain possible line allowances and charges, then allowance and charge on line level and the Price After Line Item Allowance and Charge should be omitted in order to facilitate the VRBL calculations.

Elements

Use the PriceAmountBeforeAllowanceCharge (Extn) Extension to model the price before the allowance charge:

Use the following sub-elements of the Price element to model the quantity:

Example

<Invoice>
	<!-- code omitted for clarity -->
	<cac:InvoiceLine>
		<cec:UBLExtensions>
			<cec:UBLExtension>
				<cec:ExtensionContent>
					<vrbl:InvoiceLineExtension>
                        <!-- Item Price After Line Level Allowance or Charge -->
						<vrbl:PriceAfterLineItemAllowanceCharge>
							<cbc:PriceAmount currencyID="DKK">500</cbc:PriceAmount>
						</vrbl:PriceAfterLineItemAllowanceCharge>
					</vrbl:InvoiceLineExtension>
				</cec:ExtensionContent>
			</cec:UBLExtension>
		</cec:UBLExtensions>
		<cbc:ID>000010</cbc:ID>
		<cbc:Note>Item Description</cbc:Note>
		<cbc:InvoicedQuantity unitCode="H87">2</cbc:InvoicedQuantity>
        <!-- Line Net Amount -->
		<cbc:LineExtensionAmount currencyID="DKK">1000</cbc:LineExtensionAmount>
		<cac:AllowanceCharge>
			<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
			<cbc:AllowanceChargeReason>Sample Description</cbc:AllowanceChargeReason>
			<cbc:Amount currencyID="DKK">100</cbc:Amount>
			<!-- code omitted for clarity -->
		</cac:AllowanceCharge>
		<!-- code omitted for clarity -->
		<cac:Price>
            <!-- Item Net Price -->
			<cbc:PriceAmount currencyID="DKK">550</cbc:PriceAmount>
			<cbc:BaseQuantity unitCode="H87">1</cbc:BaseQuantity>
		</cac:Price>
	</cac:InvoiceLine>
</Invoice>