General information is provided in the VRBL: Invoice Lines topic.

The following elements can be specified at the line level:

Element	Description
InvoiceLine	Use this element to model a line in an invoice.
InvoiceLine/ID	You can add an ID for a line.
Note	Use this element to add a note to a line.
InvoicedQuantity	You can add a quantity to your invoice lines.
LineExtensionAmount	Use this element to specify the next amount on the line level.
InvoiceLine/Accounting Cost	Use this element to model references to how a buyer is referenced in the the accounting.
InvoiceLine/InvoicePeriod	Use this element specify an invoice period on the Line level.
InvoiceLine/SubInvoiceLine	Used in Germany XR for the construction industry.
OrderLineReference	Use this element to reference an order at the Line level.
DespatchLineReference	A reference to a Dispatch Advice associated with a line.
DocumentReference	Use this element to provide a reference to an additional document reference on which the invoice line is based.
InvoiceLine/AllowanceCharge	Use this element to specify an allowance or charge at the line level.
Item	Items are the goods or services that are sold on an invoice line or specified in a credit note.
Item/Description	Use this element to specify a description for an item.
Item/Name	Use this element to specify a name for an item.
Item/ItemTypeCode	Use this element to specify the type of item.
Item/LotIdentification	Use this element to model information about a lot of items.
Item/Price	Use the Price element to model the price of an item.
BuyersItemIdentification	Use this element to specify details about the buyers item.
SellersItemIdentification	Use this element to specify details about the Seller's item identification.
StandardItemIdentification	Use this element to specify information about standard item identification.
OriginCountry	Use this element to specify information about the country of origin.
CommodityClassification	Use this element to specify information about classifying an item by type or nature.
ClassifiedTaxCategory	Use this element to specify tax information at line level.
AdditionalItemProperty	Use this element to specify details about any additional properties an item may have.
PriceDetails	Use this element to specify pricing details.
InvoiceLine/UUID	Used to add a UUID to a line.
FreeOfChargeIndicator	Used to indicate if the goods and services in a line are free from charge.

Country Specific-Configurations

Germany: Sub-Invoice Lines

Example

<cac:InvoiceLine>
		<cbc:ID>0001</cbc:ID>
		<cbc:InvoicedQuantity unitCode="C62">2</cbc:InvoicedQuantity>
		<cbc:LineExtensionAmount currencyID="MYR">2925.00</cbc:LineExtensionAmount>
		<cac:AllowanceCharge>
			<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
			<cbc:AllowanceChargeReason>Sample Description</cbc:AllowanceChargeReason>
			<cbc:MultiplierFactorNumeric>0.15</cbc:MultiplierFactorNumeric>
			<cbc:Amount currencyID="MYR">225</cbc:Amount>
		</cac:AllowanceCharge>
		<cac:AllowanceCharge>
			<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
			<cbc:AllowanceChargeReason>Sample Description</cbc:AllowanceChargeReason>
			<cbc:MultiplierFactorNumeric>0.10</cbc:MultiplierFactorNumeric>
			<cbc:Amount currencyID="MYR">150</cbc:Amount>
		</cac:AllowanceCharge>
		<cac:TaxTotal>
			<cbc:TaxAmount currencyID="MYR">0.00</cbc:TaxAmount>
			<cac:TaxSubtotal>
				<cbc:TaxableAmount currencyID="MYR">2925.00</cbc:TaxableAmount>
				<cbc:TaxAmount currencyID="MYR">0.00</cbc:TaxAmount>
				<cac:TaxCategory>
					<cac:TaxScheme>
						<cbc:ID>VAT</cbc:ID>
					</cac:TaxScheme>
				</cac:TaxCategory>
			</cac:TaxSubtotal>
		</cac:TaxTotal>
		<cac:Item>
			<cbc:Name>Laptop Peripherals 1</cbc:Name>
			<cac:OriginCountry>
				<cbc:IdentificationCode>MY</cbc:IdentificationCode>
			</cac:OriginCountry>				
			<cac:CommodityClassification>
				<cbc:ItemClassificationCode listID="VERBL:MY:PTC">9800.00.0010</cbc:ItemClassificationCode>
			</cac:CommodityClassification>
			<cac:CommodityClassification>
				<cbc:ItemClassificationCode listID="VERBL:MY:CLASS">VERBL:MY:003</cbc:ItemClassificationCode>
			</cac:CommodityClassification>		
			<cac:ClassifiedTaxCategory>
				<cbc:ID>VERBL:MY:E</cbc:ID>
				<cbc:Percent>0.00</cbc:Percent>
				<cbc:TaxExemptionReason>tax exemption reason free text description</cbc:TaxExemptionReason>
				<cac:TaxScheme>
					<cbc:ID>VAT</cbc:ID>
				</cac:TaxScheme>
			</cac:ClassifiedTaxCategory>			
		</cac:Item>
		<cac:Price>
			<cbc:PriceAmount currencyID="MYR">1500</cbc:PriceAmount>
		</cac:Price>
		<cac:ItemPriceExtension>
			<cbc:Amount currencyID="MYR">3000</cbc:Amount>
		</cac:ItemPriceExtension>
	</cac:InvoiceLine>