Singapore (Peppol): Allowance Charge

This group is used to provide information about allowances and charges applicable to the invoice.

Name (Path)	Cardinality	Description
Allowance Charge (`Invoice/AllowanceCharge`)	0..1	A group of business terms providing information about allowances applicable to the Invoice as a whole.
Charge Indicator (`ChargeIndicator`)	1..1	Use `false` when informing about Allowances.
Allowance Charge Reason Code (`AllowanceChargeReasonCode`)	0..1	The reason for the document-level allowance, expressed as code.
Allowance Charge Reason (`AllowanceChargeReason`)	0..1	The reason for the document-level allowance, expressed as text.
Multiplier Factor Numeric (`MultiplierFactorNumeric`)	0..1	Document-level allowance percentage.
Amount (`Amount`)	1..1	The amount of an allowance, without TAX.
Base Amount (`BaseAmount`)	0..1	The amount of an allowance, without TAX.
Tax Category ID (`TaxCategory/ID`)	1..1	A coded identification of what TAX category applies to the document-level allowance.
Percent (`TaxCategory/Percent`)	0..1	The TAX rate, represented as percentage that applies to the document-level allowance.
Tax Scheme ID (`TaxCategory/TaxScheme/ID`)	1..1	A code indicating the type of tax.

In the case of Singapore, for each document level charge, the Tax Category ID must exist and it must be transmitted in the element cac:TaxCategory/cbc:ID within the allowance and charge group.

The Tax Scheme ID in element cac:TaxCategory/cac:TaxScheme/cbc:ID must contain the value GST.

In addition the code in cac:TaxCategory/cbc:ID depends on the type of invoice and tax rate:

For Peppol invoices and Purchase invoices, check the Purchase Invoice GST-cat code list

Example of a Peppol invoice


<!-- Zero rate Allowance/Charge Tax Category -->
<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cac:AllowanceCharge>
        <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
        <cbc:AllowanceChargeReasonCode>AAI</cbc:AllowanceChargeReasonCode> 
        <cbc:AllowanceChargeReason>Inspection fee</cbc:AllowanceChargeReason> 
        <cbc:MultiplierFactorNumeric>10</cbc:MultiplierFactorNumeric>
        <cbc:Amount currencyID="SGD">2600.00</cbc:Amount> 
        <cbc:BaseAmount currencyID="SGD">26000</cbc:BaseAmount> 
        <cac:TaxCategory>
            <cbc:ID>VRBL:SG:ZR</cbc:ID> 
                <cbc:Percent>0</cbc:Percent> 
            <cac:TaxScheme>
                <cbc:ID>GST</cbc:ID>
            </cac:TaxScheme>
        </cac:TaxCategory>
    </cac:AllowanceCharge>
    <cac:AllowanceCharge>
        <cbc:ChargeIndicator>false</cbc:ChargeIndicator> 
        <cbc:AllowanceChargeReasonCode>100</cbc:AllowanceChargeReasonCode> 
        <cbc:AllowanceChargeReason>Value discount</cbc:AllowanceChargeReason> 
        <cbc:MultiplierFactorNumeric>2.5</cbc:MultiplierFactorNumeric> 
        <cbc:Amount currencyID="SGD">250.00</cbc:Amount> 
        <cbc:BaseAmount currencyID="SGD">10000</cbc:BaseAmount> 
        <cac:TaxCategory>
            <cbc:ID>VRBL:SG:ZR</cbc:ID> 
                <cbc:Percent>0</cbc:Percent> 
            <cac:TaxScheme>
                <cbc:ID>GST</cbc:ID>
            </cac:TaxScheme>
        </cac:TaxCategory>
    </cac:AllowanceCharge>
    <!-- Code omitted for clarity -->
</ubl:Invoice>

Updated about 6 hours ago