Invoice lines

An invoice line (BG-25) states what is invoiced: a quantity, a price, the item and its VAT category. Each snippet is one invoiceLine entry of the base invoice.

Quantity and price

invoicedQuantity (BT-129) carries a unit code (BT-130) from UN/ECE Recommendation 20. A price (BT-146) can apply to more than one unit: state the baseQuantity (BT-149) it is for.

const boxes: InvoiceLineInput = {
  id: '1',
  invoicedQuantity: { value: 10, unitCode: 'H87' }, // H87: piece
  item: { name: 'Printer paper', classifiedTaxCategory: { id: 'S', percent: 25 } },
  price: {
    priceAmount: 12.5,
    baseQuantity: { value: 5, unitCode: 'H87' }, // 12.50 per 5 pieces
  },
};
// lineExtensionAmount: 10 × 12.50 ÷ 5 = 25.00

Computed: lineExtensionAmount (BT-131), rounded to two decimals.

Gross price and discount

When the net price results from a discount on a gross price, state both in the price's allowanceCharge: the discount (BT-147) and the gross price (BT-148).

const discounted: InvoiceLineInput = {
  id: '2',
  invoicedQuantity: { value: 2, unitCode: 'H87' },
  item: { name: 'Toner', classifiedTaxCategory: { id: 'S', percent: 25 } },
  price: {
    priceAmount: 90, // net price (BT-146)
    allowanceCharge: { amount: 10, baseAmount: 100 }, // discount (BT-147) off the gross price (BT-148)
  },
};

Defaulted: the price allowance's chargeIndicator is 'false'. The builder does not derive the net price from the gross price: state priceAmount yourself.

Item identifiers, classification and attributes

The item (BG-31) needs a name (BT-153) and a VAT category (BG-30). Identify it with the buyer's, the seller's or a standard identifier (BT-156, BT-155, BT-157), classify it (BT-158, with a classification scheme) and describe it with name-value attributes (BG-32).

const identified: InvoiceLineInput = {
  id: '3',
  invoicedQuantity: { value: 1, unitCode: 'H87' },
  item: {
    description: 'Laser printer, 30 pages per minute',
    name: 'Printer',
    buyersItemIdentification: { id: 'B-4711' },
    sellersItemIdentification: { id: 'S-0815' },
    standardItemIdentification: { id: { schemeId: '0088', value: '7300010000001' } },
    originCountry: { identificationCode: 'DE' },
    commodityClassification: [{ itemClassificationCode: { value: '44101501', listId: 'STI' } }],
    classifiedTaxCategory: { id: 'S', percent: 25 },
    additionalItemProperty: [{ name: 'Colour', value: 'Black' }],
  },
  price: { priceAmount: 250 },
};

Line period, note and references

A line can carry its own period (BG-26), a note (BT-127), the buyer's accounting reference (BT-133) and the line of the purchase order it answers (BT-132).

const subscription: InvoiceLineInput = {
  id: '4',
  note: 'Support subscription, renewed yearly',
  invoicedQuantity: { value: 12, unitCode: 'MON' },
  accountingCost: 'IT-4711',
  invoicePeriod: { startDate: '2017-01-01', endDate: '2017-12-31' },
  orderLineReference: { lineId: '3' },
  item: { name: 'Support', classifiedTaxCategory: { id: 'S', percent: 25 } },
  price: { priceAmount: 20 },
};

Defaulted: nothing. An orderLineReference needs an orderReference on the document.