Specific fields and requirements

Document conventions

The following terms are used in the element and group description tables:

XPath - XPath is a query language used to navigate and select specific elements or data from XML. In this case, it refers to the VRBL document.

Cardinality - In XML, cardinality defines the minimum and maximum number of times a specific element or attribute can occur within a document from an XML schema perspective.

Usage - Usage is an implementation guideline that layers business rules and context onto an XML schema's strict cardinality.
The following values are allowed:

Code	Description	Implementation rule
`M`	Mandatory (1 time)	Must be provided exactly once.
`Mn`	Mandatory (n times)	Must be provided exactly n times.
`M+`	Mandatory (1 or more)	Must be provided at least once; repetitions allowed.
`O`	Optional (1 time)	May be omitted or provided at most once.
`On`	Optional (n times)	May be omitted or repeated up to n times.
*`O`**	Optional (0 or more)	May be omitted or repeated infinitely.
`C`	Conditional	Must have a usage description specifying the business rule.

Usage Description - Description of the business rule in case the usage is conditional.

Mandate Business Term - The original business term code for the element as defined by the mandate. Included only if available.

Final Format XPath - XPath is a query language used to navigate and select specific elements or data from XML. In this case, it refers to the representation of the element or group in the final format XML.

In this section

Topic	Description
Billing Hardware Number	An element used to provide a number or an identifier of the billing hardware. For Philippines e-invoicing, the unique number generated by the eAccReg system for every POS.
Billing Hardware Serial Number	An element used to provide a serial number of the hardware. For Philippines e-invoicing, the Machine Serial Number (MSN) of the hardware that generated sales data.
Billing Software Number	An element used to provide a number or an identifier of the billing software. For Philippines e-invoicing, invoices must include the taxpayer's BIR-issued Computerized Accounting System (CAS) permit/registration number or the number issued by the BIR allowing/registering taxpayer's use of POS.
Correction Method	The codified method used for the correction. For Philippines e-invoicing, issuing a corrective invoice mandates reporting the applicable correction method.
Correction Reason	An element used to provide the reason for the cancellation. For Philippines e-invoicing, a brief explanatory note describing the correction may optionally be included, applying to all affected invoices referenced.
Invoice Subtype Code	The subtype of the invoice. For Philippines e-invoice, it is required to inform if the invoices come from a CAS (Computerized Accounting System) or from a POS (Point of Sale) system.
Routing Details Receiver	The unique technical receiver identifier. For Philippines e-invoicing, use `GENERIC_EIS_JSON_PH_1p0`.
Specification Identifier	An identification of the specification containing the total set of rules regarding semantic content, cardinalities and business rules to which the data contained in the instance document conforms. For Philippines e-invoices, use `urn:vertexinc:vrbl:billing:1#Invoice#VRBL-Invoice-PH-1p0` for invoices.
Invoice Number	A unique identification of the Invoice. For Philippines e-invoicing, the customer invoice number is not the official invoice number, it is considered as the control number of documents issued and maintained by the taxpayer system.
Invoice Type Code	A code specifying the functional type of the Invoice. For Philippines e-invoice, depending on the Invoice Subtype Code `VRBL:PH:CAS`, `VRBL:PH:POS`, different values apply.
Preceding Invoice Reference ID	The identification of an Invoice that was previously sent by the Seller. Required because of UBL 2.4 syntax. Use `NA` if the original invoice number can't be provided.
Invoice Document Reference UUID	A unique identifier for the preceding invoice issued by a tax authority or an e-invoice portal during the clearance/reporting of the related original invoice. For Philippines e-invoicing, it is mandatory to report the e-invoice unique ID of the previously transmitted invoice to EIS to be modified/corrected/adjusted.
Additional Document Reference	A reference to an additional document associated with this document. For Philippines e-invoicing, the Bill of lading and the Air waybill are only applicable for exporters.
Seller Party ID	An element providing an identification of the Seller. For Philippines e-invoicing compliance, the seller's head office or branch code must be reported as a 5-digit zero-padded string. Standard 3-digit branch codes must be left-padded with 2 leading zeros. For example: branch code `101` becomes `00101`, and head office `000` becomes `00000`.
Seller Trading Name	A name by which the Seller is known, other than Seller name (also known as Business name). For Philippines e-invoicing compliance, the Seller's Trading Name must match the official BIR registration records. If no distinct Trading Name is registered, the Seller's Registered Legal Name must be provided instead.
Seller Postal Address	A group of business terms providing information about the address of the Seller. For Philippines e-invoicing compliance, the reported Seller Address Line must strictly match the address registered on BIR Form 2303. Any additional granular address details are optional.
Seller Address Line	An additional address line in an address that can be used to give further details supplementing the main line. For Philippines e-invoicing compliance, the seller's address must exactly match the official address registered on BIR Form 2303 (Certificate of Registration). Consequently, the complete registered address must be reported in this designated single element rather than split across granular elements. For example: street, city, postal code. Other address elements can be provided optionally.
Seller Tax Registration Identifier	Indicates whether the seller is tax registered. Allowed values: `true` \| `false`. Default: `true`. For Philippines e-invoicing, it is required to indicate whether the seller is VAT or non-VAT registered.
Seller Tax ID	The seller's tax identification number (also known as seller TIN). For Philippines e-invoicing, it is required to report the Seller's TIN.
Seller Name	The full formal name by which the Seller is registered in the national registry of legal entities or as a Taxable person or otherwise trades as a person or persons. For Philippines e-invoicing, the Seller Legal Name should be in accordance with the BIR registration information. If there is no specific Trading Name, the Legal Name should be sent.
Buyer Party ID	An identifier of the Buyer. If the scheme identifier is not used than the ID is the buyer number provided by the seller For Philippines e-invoicing, it is required to report the 5-digit code that identifies a Buyer's headquarters or branch office. Because the branch code uses 3 digits, add `00` as the first 2 digits. For example, the branch code is `101`, but because it must be 5 digits, the branch code must be converted to `00101`. Use the corresponding scheme identifier.
Buyer Party ID Scheme ID	The scheme identifier of the party identification. Use `VRBL:PH:Branch`.
Buyer Trading Name	A name by which the Buyer is known, other than Buyer name (also known as Business name). For Philippines e-invoicing, the Buyer Trading Name should be in accordance with the BIR registration information for the local companies.
Buyer Postal Address	A group of business terms providing information about the postal address for the Buyer. For Philippines e-invoicing compliance, if the buyer is registered in the Philippines, the Buyer Address Line must strictly align with their official BIR registration details. All other granular address elements are optional.
Buyer Address Line 3	An additional address line in an address that can be used to give further details supplementing the main line. For Philippines e-invoicing compliance, if the buyer is registered in the Philippines, the reported Buyer Address Line must strictly match the official address listed on BIR Form 2303 (Certificate of Registration). Therefore, the full registered address must be entered into this single designated element rather than divided into individual components, (such as street, city, postal code), which remain optional.
Buyer Tax ID	The buyer's tax identifier (also known as buyer tax identification number). For Philippines e-invoicing, it is required to report the Buyer's TIN if it is registered in the BIR. Otherwise, `000000000` (9 digits) should be reported.
Buyer Name	The full name of the Buyer. For Philippines e-invoicing, the Buyer Legal Name should be in accordance with the BIR registration information.
Document-Level Allowance Reason Code	The reason for the document level allowance, expressed as a code. In case of using `95` (Regular discount) or `100` (special discount), the total amount of these discounts must equal the sum of these discounts at the line level.
Document-Level Allowance Tax Scheme Code	A code indicating the type of tax. Use `VAT`.
Document-Level Charge Reason Code	The reason for the document-level charge, expressed as a code. For Philippines e-invoicing, it is possible to include other taxable or non-taxable charges.
Document-Level Charge Tax Scheme Code	A code indicating the type of tax. Use `VAT`.
Tax Exchange Rate	A group to provide information about the tax exchange rate applied to the invoice amounts. For Philippines e-invoicing, it is required that all the values are sent in PHP. In case the document currency is different to PHP, all the values should be converted applying the exchange rate.
Tax Exchange Rate Target Currency Code	Used to indicate the target currency (usually the local currency). For Philippines e-invoicing, the Target Currency Code should always be PHP.
Tax Scheme Code	The scheme of the tax category. Use `VAT`.
Accounting Tax Amount Currency Code	Syntax required attribute, value must equal invoice Tax currency code For Philippines e-invoicing, it is required to report the total amount of taxes in PHP.
Withholding Tax Subtotal Tax ID	Coded identification of a witholding tax category. For Philippines e-invoicing, it is required to inform the Tax Category Code of the goods/services associated with the withholding tax.
Withholding Tax Subtotal Category Scheme ID	An identifier for this taxation scheme. Use `VAT`.
Legal Monetary Total in Tax Currency	A class to define a monetary total. For Philippines e-invoicing, it is required to report the tax exclusive amount in PHP.
Alternative Currency	The currency of the amount of the monetary total to be paid, expressed in an alternative currency. For Philippines e-invoicing, it is required to report the payable amount in PHP.
Invoice Line	A group of business terms providing information on individual Invoice lines. For Philippines e-invoicing, it is possible to include up to 1000 lines per Tax Category Code.
Invoice Line Gross Amount Currency	The currency of the invoice line gross amount. For Philippines e-invoicing, it is required to report the gross amount in PHP.
Invoice Line Extension Amount in Tax Currency Code	The currency of the amount. For Philippines e-invoicing, it is required to report the gross amount in PHP.
Invoice Line Allowance Amount in Tax Currency	Amount of an allowance in 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.
Invoice Item Tax Scheme Code	A code indicating the type of tax. Use `VAT`.
Invoice Line Price Alternative Currency Price Amount	The amount of the price. For Philippines e-invoicing, it is required to report the unit price in PHP.
Invoice Line Gross Amount	The amount of this price extension. For Philippines e-invoicing, it is required to report the item sales amount in PHP, that is: `Item Sales Amount = Item Quantity * Unit Price`.