Invoice Line Allowance Amount in Tax Currency

Amount of an allowance in the tax currency. For Philippines e-invoicing, there are two types of discounts at line level: regular and special discounts. Based on the BIR definition, the regular discount can be deducted for both VAT and income tax purposes. However, the special discount can be deducted for income tax purposes only.

Term	Value
XPath	`/ubl:Invoice/cac:InvoiceLine/cac:AllowanceCharge[string(cbc:ChargeIndicator) = 'false']/cec:UBLExtensions/cec:UBLExtension/cec:ExtensionContent/vrbl:AllowanceChargeExtension/vrbl:AmountInTaxCurrency`
Cardinality	0..1
Usage	C
Usage Description	Required if document currency is different from PHP.
Format	Amount
Final Format Path	`$.ItemList[].RegDscntAmt, $.ItemList[].SpeDscntAmt`

Mapping logic

If cbc:AllowanceChargeReasonCode="95", then $.ItemList.RegDscntAmt.

If cbc:AllowanceChargeReasonCode="100", then $.ItemList.SpeDscntAmt.

If no value is received, the value 0 is mapped.

Example:

<ubl:Invoice>
  <!-- ... omitted for readability -->
  <cac:InvoiceLine>
    <!-- ... omitted for readability -->
    <cac:AllowanceCharge>
      <!-- ... omitted for readability -->
      <cec:UBLExtensions>
        <!-- ... omitted for readability -->
        <cec:UBLExtension>
          <!-- ... omitted for readability -->
          <cec:ExtensionContent>
            <!-- ... omitted for readability -->
            <vrbl:AllowanceChargeExtension>
              <vrbl:AmountInTaxCurrency currencyID="PHP">440</vrbl:AmountInTaxCurrency>
            </vrbl:AllowanceChargeExtension>
          </cec:ExtensionContent>
        </cec:UBLExtension>
      </cec:UBLExtensions>
    </cac:AllowanceCharge>
  </cac:InvoiceLine>
</ubl:Invoice>

Updated 2 days ago

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