PUF Billing 2.0

A specification based on Universal Business Language (UBL) that enables the exchange of compliant business documents worldwide via our e-business platform Pagero Online.

1. Introduction

Pagero Universal Format, hereafter referred to as "PUF", is developed and maintained by Pagero Group.

PUF is based upon Universal Business Language Version 2.1 (UBL 2.1).

To align with new regulations and the business needs that comes with the growing use of electronic invoices throughout the world, the core idea of PUF is to enable its users to provide enough data to meet the requirements in these markets.

To be able to provide the broadest support possible, PUF has been designed with the following core basis in mind:

European standard EN 16931-1:2017
- EN 16931-1:2017 complies with the European Directive on electronic invoicing for public authorities (EN 2014/55 / EU). It has been prepared by the Technical Committee TC434 at CEN by the European Commission.
Peppol BIS Billing 3.0 (OpenPeppol’s CIUS (Core Invoice Usage Specification) with EN16931 as the underlying specification).
Other CIUS’s based on the regulations of EN 16931-1:2017.
Extensions based on the regulations of EN 16931-1:2017.
Country specific information found in domestic formats in various legal domains.

Based on extensive analysis of the above, PUF has been designed to meet these country-, industry-, format- and/or system-specific requirements.

Another intention of PUF has been to create a flexible, extendable format which can be updated quickly to be able to meet the requirements of the fast-changing global electronic document landscape.

PUF is not to be considered a CIUS based on EN16931 or any other CIUS or format. PUF will, however, to a large extent try to follow the work done in EN16931, Peppol and other UBL based invoicing specifications.

If one can create a valid and syntactically correct EN16931 based UBL-format; the threshold for implementing PUF should be negligible.

1.1. Version and changelog

Table 1. Version
Version	Date	Description
2.0	2021-06-01	Second version published.
1.0	2019-05-02	First version published.

2. Guidelines

PUF was originally built to support information and content as described in PEPPOL BIS Billing 3.0 but also adding support for elements that where not present in Peppol BIS specification.

While PUF aim to fully support Peppol BIS it will not necessarily be restricted to the rules as stated in the Peppol BIS specification nor in the EN16931.

In areas where support for certain information is available in the existing UBL 2.1 structure, PUF implements these elements.

In other areas where there are no suitable elements in the existing UBL 2.1 schema, PUF implements UBLExtensions.

Since UBLExtensions are only available on document level in UBL 2.1, it had to be altered, adding the UBLExtension in every aggregate thus replacing the UBL-CommonAggregateComponents-2.1.xsd with the PUF altered PUF-CommonAggregateComponents-2.1.xsd. The reason for this is that there would be too many semantic rules to tie each UBLExtension on document level to their corresponding existing element on other levels.

2.1. How to get started

In the following chapters you can see which elements and what type of information that is supported in PUF.

In some cases you will also get longer snippets of code and implementation guidelines in order how to properly provide the data.

There is also a section with test files that can be useful when implementing PUF.

If your ERP system already can create Invoices and CreditNotes in Universal Business Language Version 2.1 (UBL 2.1) or if your ERP system can create a UBL based format or CIUS such as PEPPOL BIS Billing 3.0 you can easily use this as stepping stone when moving towards PUF.

2.1.1. Moving from other UBL formats to PUF

Download the PUF XML schemas.
Change namespaces (see chapter Namespaces).
Verify that your interpretation of the UBL elements mentioned in this specification are the same.
Change the Customization ID and Profile ID (see chapter Customization and Profile ID).
If elements from extensions are needed see chapter Working with extensions for details on how this is implemented.
Before implementing additional elements available in PUF, validate the document with the XSD schema downloaded in step 1 above.

In the XML schemas provided in chapter XML schemas you will see the structure and the occurrences of every element available in PUF.
This specification will not include any cardinality from a schema perspective nor from what is required in a specific legal domain since this might differ depending on which specific country, region or business requirements you will have to comply with. In order to know what information is sufficient to provide you should first check what the requirements from a legal and business perspective and then refer to this specification on where to provide this information.
Also note that the elements and their sequence order provided in specification is done with the Invoice document type.
When using CreditNote please take note to use the separate XML schema provided for possible differences in element names or sequence order.

2.2. Namespaces

Target name space - Invoice:

urn:pagero:PageroUniversalFormat:Invoice:1:0

Example:
Invoice example for target namespace

<Invoice xmlns="urn:pagero:PageroUniversalFormat:Invoice:1.0">
  <!-- Code omitted for clarity -->
</Invoice>

Target name space - CreditNote:

urn:pagero:PageroUniversalFormat:CreditNote:1:0

Example:
Credit note example for target namespace

<CreditNote xmlns="urn:pagero:PageroUniversalFormat:CreditNote:1.0">
  <!-- Code omitted for clarity -->
</CreditNote>

CommonAggregateComponents - Invoice/CreditNote:

urn:pagero:CommonAggregateComponents:1.0

Example:
Invoice example for CommonAggregateComponents namespace

<Invoice xmlns:cac="urn:pagero:CommonAggregateComponents:1.0"> (1)
  <!-- Code omitted for clarity -->
</Invoice>

1	Note that the namespace is the same for CreditNote-root element.

2.3. Customization and Profile ID

To indicate the correct PUF specification identifer and the profile identifier, the values in below table must be sent in cbc:CustomizationID and cbc:ProfileID.

Type Element cbc:CustomizationID Element cbc:ProfileID

Type	Element `cbc:CustomizationID`	Element `cbc:ProfileID`
Invoice and credit note	urn:pagero.com:puf:billing:2.0	urn:pagero.com:puf:billing:1.0

Invoice and credit note

urn:pagero.com:puf:billing:2.0

urn:pagero.com:puf:billing:1.0

Example of CustomizationID and ProfileID:

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:CustomizationID>urn:pagero.com:puf:billing:2.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:pagero.com:puf:billing:1.0</cbc:ProfileID>
  <!-- Code omitted for clarity -->
</Invoice>

2.4. Working with extensions

In order to facilitate the use of PUF specific extensions, a schema for the extensions is provided.

The PUF-ExtensionComponent.xsd can be found together with the other schemas in chapter XML schemas.

This chapter provides an overview on how to use extensions.

To be able to use the PUF-ExtensionComponent a namespace must be included in the document file.

Example
Example from Invoice

<Invoice ... xmlns:puf="urn:pagero:ExtensionComponent:1.0"> (1)
  <!-- Code omitted for clarity -->
</Invoice>

1	Note that the namespace is the same for CreditNote-root element.

Depending on in which context the UBLExtensions are used there are different options of what types of values you are able to provide. To identify which context the UBLExtensions is in the element ExtensionURI is used.

When using these Pagero extensions, the URI has the same base:

urn:pagero:ExtensionComponent:1.0:PageroExtension

After the URI, the specific resource name is added.

Example
UBLExtension used in the Party structure.

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:AccountingSupplierParty>
    <cac:Party>
      <ext:UBLExtensions>
        <ext:UBLExtension>
          <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:PartyExtension</ext:ExtensionURI>
          <!-- Code omitted for clarity -->
    </cac:Party>
  </cac:AccountingSupplierParty>
  <!-- Code omitted for clarity -->
<Invoice>

For detailed examples and how to use possible values in each extension please check the chapters where the PUF-specific elements are described.

2.5. Pagero Online

This section outlines various scenarios and instances that illustrate how the logic used in Pagero Online is determined by the Pagero Universal Format.

2.5.1. Recipient matching

Pagero Online will route the documents using the recipients party identifiers in the following order, provided that there is a matching identifier in the Pagero Network.

cac:AccountingCustomerParty/cbc:SupplierAssignedAccountID
cac:AccountingCustomerParty/cac:Party/cbc:EndpointID
cac:AccountingCustomerParty/cac:Party/cac:PartyIdentification/cbc:ID
cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID
cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID
cac:AccountingCustomerParty/cac:AccountingContact/cbc:ElectronicMail (requires e-mail distribution service)

If no recipient is found the document will either be distributed on paper via mail (requires print distribution service) or stopped with an error message in Pagero Online.

2.5.2. Language and appearance

It’s possible to specify language code for the system generated PDF presentation in Pagero Online, a segment for this is added as an Extension. Please see this section for more information.

2.6. Release management

PUF will continuously be updated to meet new market demands. In order to support backward compatibility, the XSD schema is built with the use of "other" elements.

The "other" elements in the XSD will prevent validation error for customers who do not frequently keep the XSD schema up-to-date.

2.6.1. Minor release

A minor release will always be backward compatible and will take place without prior notice and will be implemented whenever needed.

Minor releases may include bugfixes, new elements, schematron updates and other features. These releases can be followed on https://github.com/pagero/puf-billing.

2.6.2. Major release

A major release may include changes that are not backward compatible. Such a release will be notified at least three months prior to date of implementation, to users who registered an account on https://pagero.validex.net or on https://github.com/pagero/puf-billing.

To register for PUF major release notification you can create an account on https://pagero.validex.net. But we urge all interested parties to follow the project on https://github.com/pagero/puf-billing where all releases will be notified.

3. Syntax

The chapter is divided into two parts for easier navigation:

Invoice (specifies segments available on document level)
cac:InvoiceLine (specifies segments available on line level)

Note that most examples are only shown for document type Invoice.

3.1. Invoice

Information in this section (3.1) describe the elements available on document level.

ext:UBLExtensions

Path Description

Path	Description
`ext:UBLExtensions`	Extension Content Added elements in regards to `ext:UBLExtensions` for `Invoice` can be found in chapter 4: Extensions.

ext:UBLExtensions

Extension Content
Added elements in regards to ext:UBLExtensions for Invoice can be found in chapter 4: Extensions.

cbc:CustomizationID

Path Description

Path	Description
`cbc:CustomizationID`	Document specification identifier Must be value 'urn:pagero.com:puf:billing:2.0'.

cbc:CustomizationID

Document specification identifier
Must be value 'urn:pagero.com:puf:billing:2.0'.

Example
cbc:CustomizationID populated with correct value

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:CustomizationID>urn:pagero.com:puf:billing:2.0</cbc:CustomizationID>
  <!-- Code omitted for clarity -->
</Invoice>

cbc:ProfileID

Path Description

Path	Description
`cbc:ProfileID`	Business process type Identifies the business process. Must be value 'urn:pagero.com:puf:billing:1.0'.

cbc:ProfileID

Business process type
Identifies the business process.
Must be value 'urn:pagero.com:puf:billing:1.0'.

Example
cbc:ProfileID populated with correct value

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:ProfileID>urn:pagero.com:puf:billing:1.0</cbc:ProfileID>
  <!-- Code omitted for clarity -->
</Invoice>

cbc:ID

Path Description

Path	Description
`cbc:ID`	Invoice number A unique identifier of the invoice.

cbc:ID

Invoice number
A unique identifier of the invoice.

Example
cbc:ID with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:ID>51234882</cbc:ID>
  <!-- Code omitted for clarity -->
</Invoice>

cbc:IssueDate

Path Description

Path	Description
`cbc:IssueDate`	Issue date of invoice Format "YYYY-MM-DD".

cbc:IssueDate

Issue date of invoice
Format "YYYY-MM-DD".

Example
cbc:IssueDate with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:IssueDate>2021-01-30</cbc:IssueDate>
  <!-- Code omitted for clarity -->
</Invoice>

cbc:IssueTime

Path Description

Path	Description
`cbc:IssueTime`	The time, assigned by the sender, at which this document was issued. Format "HH:mm:ss", "HH:mm:ssZZZZ", "HH:mm:ss.SSS’Z'", or "HH:mm:ss.SSS".

cbc:IssueTime

The time, assigned by the sender, at which this document was issued.
Format "HH:mm:ss", "HH:mm:ssZZZZ", "HH:mm:ss.SSS’Z'", or "HH:mm:ss.SSS".

Example
cbc:IssueTime with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:IssueTime>21:32:52</cbc:IssueTime>
  <!-- Code omitted for clarity -->
</Invoice>

cbc:DueDate

Path Description

Path	Description
`cbc:DueDate`	Due date of invoice Format "YYYY-MM-DD". Note that corresponding element in UBL message/document type CreditNote is CreditNote/cac:PaymentMeans/cbc:PaymentDueDate.

cbc:DueDate

Due date of invoice
Format "YYYY-MM-DD".
Note that corresponding element in UBL message/document type CreditNote is CreditNote/cac:PaymentMeans/cbc:PaymentDueDate.

Example
cbc:DueDate with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:DueDate>2021-02-28</cbc:DueDate>
  <!-- Code omitted for clarity -->
</Invoice>

cbc:InvoiceTypeCode

Path Description

Path	Description
`cbc:InvoiceTypeCode`	Invoice type code Identifier of the invoice type. Example value to be set: '380' on Invoice Example value to be set: '381' on CreditNote Note that corresponding element in UBL message/document type CreditNote is named `cbc:CreditNoteTypeCode`. For valid values see code list PUF-003-INVOICETYPECODE.
`cbc:InvoiceTypeCode/@name`	Invoice type code name The textual equivalent of the `cbc:InvoiceTypeCode`.

cbc:InvoiceTypeCode

Invoice type code
Identifier of the invoice type.
Example value to be set: '380' on Invoice
Example value to be set: '381' on CreditNote
Note that corresponding element in UBL message/document type CreditNote is named cbc:CreditNoteTypeCode.
For valid values see code list PUF-003-INVOICETYPECODE.

cbc:InvoiceTypeCode/@name

Invoice type code name
The textual equivalent of the cbc:InvoiceTypeCode.

Example
cbc:InvoiceTypeCode populated with correct value

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <!-- Code omitted for clarity -->
</Invoice>

cbc:Note

Path Description

Path	Description
`cbc:Note`	Note Free text, the element can be iterated multiple times.

cbc:Note

Note
Free text, the element can be iterated multiple times.

Example
cbc:Note example

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:Note>This</cbc:Note>
  <cbc:Note>is a</cbc:Note>
  <cbc:Note>free text example</cbc:Note>
  <!-- Code omitted for clarity -->
</Invoice>

cbc:TaxPointDate

Path Description

Path	Description
`cbc:TaxPointDate`	VAT point date This element should be filled in if the date when VAT become liable for seller and buyer is different from the invoice issue date. Format "YYYY-MM-DD".

cbc:TaxPointDate

VAT point date
This element should be filled in if the date when VAT become liable for seller and buyer is different from the invoice issue date.
Format "YYYY-MM-DD".

Example
cbc:TaxPointDate with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:TaxPointDate>2021-01-31</cbc:TaxPointDate>
  <!-- Code omitted for clarity -->
</Invoice>

cbc:DocumentCurrencyCode

Path Description

Path	Description
`cbc:DocumentCurrencyCode`	Document currency code The currency code in which the amounts is specified through out the invoice. Value must be according to ISO 4217 Currency codes. For valid values see code list PUF-004-CURRENCYCODE.

cbc:DocumentCurrencyCode

Document currency code
The currency code in which the amounts is specified through out the invoice.
Value must be according to ISO 4217 Currency codes.
For valid values see code list PUF-004-CURRENCYCODE.

Example
cbc:DocumentCurrencyCode populated with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <!-- Code omitted for clarity -->
</Invoice>

cbc:TaxCurrencyCode

Path Description

Path	Description
`cbc:TaxCurrencyCode`	Tax currency code The accounting currency, this must be filled in if tax amount in accounting currency is populated in the document. Should only be filled in if the currency is different from the document currency. Value must be according to ISO 4217 Currency codes. For valid values see code list PUF-004-CURRENCYCODE.

cbc:TaxCurrencyCode

Tax currency code
The accounting currency, this must be filled in if tax amount in accounting currency is populated in the document. Should only be filled in if the currency is different from the document currency.
Value must be according to ISO 4217 Currency codes.
For valid values see code list PUF-004-CURRENCYCODE.

Example
cbc:TaxCurrencyCode populated with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:TaxCurrencyCode>USD</cbc:TaxCurrencyCode>
  <!-- Code omitted for clarity -->
</Invoice>

cbc:AccountingCost

Path Description

Path	Description
`cbc:AccountingCost`	Accounting cost Book keeping reference for buyers financial system.

cbc:AccountingCost

Accounting cost
Book keeping reference for buyers financial system.

Example
cbc:AccountingCost populated with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:AccountingCost>1111.22.456</cbc:AccountingCost>
  <!-- Code omitted for clarity -->
</Invoice>

cbc:BuyerReference

Path Description

Path	Description
`cbc:BuyerReference`	Buyer Reference Reference assigned by the buyer for internal routing.

cbc:BuyerReference

Buyer Reference
Reference assigned by the buyer for internal routing.

Example
cbc:BuyerReference populated with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:BuyerReference>ASFF2222</cbc:BuyerReference>
  <!-- Code omitted for clarity -->
</Invoice>

cac:InvoicePeriod

Table 2. Elements available in cac:InvoicePeriod
Path	Description
`cbc:StartDate`	Invoicing period start date Format "YYYY-MM-DD".
`cbc:EndDate`	Invoicing period end date Format "YYYY-MM-DD".
`cbc:Description`	Invoicing period description Description of the billing period (free text).

Example
cac:InvoicePeriod with example values

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoicePeriod>
      <cbc:StartDate>2021-01-01</cbc:StartDate>
      <cbc:EndDate>2021-01-31</cbc:EndDate>
      <cbc:Description>Description of invoice period</cbc:Description>
  </cac:InvoicePeriod>
  <!-- Code omitted for clarity -->
</Invoice>

cac:OrderReference

Below table show available fields in cac:OrderReference, note that additional elements has also been added to the extension available in OrderReference.

Table 3. Elements added in cac:OrderReference
Path	Description
`ext:UBLExtensions`	Extension Content Extension is added to provide additional information in the `cac:OrderReference` element, the information available can be found here.
`cbc:ID`	Purchase order reference Purchase order identifier, issued by the buyer.
`cbc:SalesOrderID`	Sales order reference Sales order identifier, issued by the seller.
`cbc:IssueDate`	Issue date Date of issue of the referenced purchase order. Format "YYYY-MM-DD".

Example
cbc:OrderReference example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:OrderReference>
    <cbc:ID>PO123215</cbc:ID>
    <cbc:SalesOrderID>SO1117782</cbc:SalesOrderID>
    <cbc:IssueDate>2021-01-01</cbc:IssueDate>
  </cac:OrderReference>
  <!-- Code omitted for clarity -->
</Invoice>

cac:BillingReference

Below table show available fields in cac:BillingReference/cac:InvoiceDocumentReference, note that additional elements has also been added to the extension available in BillingReference.

Table 4. Elements added in cac:BillingReference/cac:InvoiceDocumentReference
Path	Description
`ext:UBLExtensions`	Extension Content Extension is added to provide additional information in the `cac:BillingReference/cac:InvoiceDocumentReference` element, the information available can be found here.
`cbc:ID`	Preceding invoice number Identifier of a previous issued invoice.
`cbc:IssueDate`	Issue date Issue date of previous issued invoice. Format "YYYY-MM-DD".

Example
cbc:Note example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:BillingReference>
    <cac:InvoiceDocumentReference>
      <cbc:ID>1144884</cbc:ID>
      <cbc:IssueDate>2021-01-01</cbc:IssueDate>
    </cac:InvoiceDocumentReference>
  </<cac:BillingReference>
  <!-- Code omitted for clarity -->
</Invoice>

cac:DespatchDocumentReference

Table 5. Elements added in cac:DespatchDocumentReference
Path	Description
`cbc:ID`	Despatch advice reference Identifier of issued despatch advice.
`cbc:IssueDate`	Issue date Issue date of despatch advice. Format "YYYY-MM-DD".

Example
cac:DespatchDocumentReference example values

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:DespatchDocumentReference>
      <cbc:ID>1151555</cbc:ID>
      <cbc:IssueDate>2021-01-01</cbc:IssueDate>
  </cac:DespatchDocumentReference>
  <!-- Code omitted for clarity -->
</Invoice>

cac:ReceiptDocumentReference

Table 6. Elements added in cac:ReceiptDocumentReference
Path	Description
`cbc:ID`	Receiving advice reference An identifier of a referenced receiving advice.

Example
cac:ReceiptDocumentReference example values

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:ReceiptDocumentReference>
      <cbc:ID>587345</cbc:ID>
  </cac:ReceiptDocumentReference>
  <!-- Code omitted for clarity -->
</Invoice>

cac:OriginatorDocumentReference

Table 7. Elements added in cac:OriginatorDocumentReference
Path	Description
`cbc:ID`	Tender reference identifier Identifier of the tender.
`cbc:IssueDate`	Issue date Issue date of the tender. Format "YYYY-MM-DD".

Example
cac:OriginatorDocumentReference example values

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:OriginatorDocumentReference>
      <cbc:ID>710654</cbc:ID>
      <cbc:IssueDate>2021-01-01</cbc:IssueDate>
  </cac:OriginatorDocumentReference>
  <!-- Code omitted for clarity -->
</Invoice>

cac:ContractDocumentReference

Below table show available fields in cac:ContractDocumentReference, note that additional elements has also been added to the extension available in ContractDocumentReference.

Table 8. Elements added in cac:ContractDocumentReference
Path	Description
`ext:UBLExtensions`	Extension Content Extension is added to provide additional information in the `cac:ContractDocumentReference` element, the information available can be found here.
`cbc:ID`	Contract reference Contract reference identifier.
`cbc:IssueDate`	Issue date Issue date of the contract. Format "YYYY-MM-DD".

Example
cbc:ContractDocumentReference example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:ContractDocumentReference>
    <cbc:ID>123215</cbc:ID>
    <cbc:IssueDate>2021-01-01</cbc:IssueDate>
  </cac:ContractDocumentReference>
  <!-- Code omitted for clarity -->
</Invoice>

cac:AdditionalDocumentReference

In EN16931 based specifications, the cac:AdditionalDocumentReference aggregate is used to reference a supporting document.

These can either be provided as a base64 encoded document embedded within the Invoice or CreditNote itself but can also reference an invoiced object by a document number or referencing an external document via a URL.

PUF supports this handling but also has additional support in order to provide invoice or credit notes image/presentation.

Table 9. Elements available in cac:AdditionalDocumentReference
Applicable XPath	Description
`cbc:ID`	Referenced document identifier Identifier for the referenced object/document.
`cbc:ID/@schemeID`	Referenced document identifier scheme Scheme identifier of the referenced object/document. When used it should be according to the list PUF-005-INVOICEDOBJECTIDENTIFIER.
`cbc:DocumentTypeCode`	Referenced document type code Should be 130 if referencing an invoiced object. Not used for other additional document references.
`cbc:DocumentDescription`	Referenced document description A description of the referenced or attached document.
`cac:Attachment/cbc:EmbeddedDocumentBinaryObject`	Referenced document binary object The attached document base64 encoded.
`cac:Attachment/cbc:EmbeddedDocumentBinaryObject/@mimeCode`	Referenced document MIME code The mimecode of the attached document. Supported mime codes can be found in the code list PUF-006-MIMECODES.
`cac:Attachment/cbc:EmbeddedDocumentBinaryObject/@filename`	Referenced document filename Filename of the attached document.
`cac:Attachment/cac:ExternalReference/cbc:URI`	Referenced document URL A URL to where the referenced document can be found.

Invoice and credit note image/presentation

Providing an invoice presentation/image or credit note image/presentation is sometimes useful. This can be done in PUF as shown in the examples below.

If the value in cbc:DocumentDescription is "Commercial Invoice" or "Credit Note" the attachment will be interpreted as a an invoice presentation/image otherwise the attachment will be interpreted as a miscellaneous or "other" type of document.

Example
Invoice with presentation (PDF-image)

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:AdditionalDocumentReference>
      <cbc:ID>123456</cbc:ID>
      <cbc:DocumentDescription>Commercial Invoice</cbc:DocumentDescription> (1)
      <cac:Attachment>
        <cbc:EmbeddedDocumentBinaryObject mimeCode="application/pdf" filename="presentation.pdf">MvYmlsbGluZy...8zLjAvYmlzLw==</cbc:EmbeddedDocumentBinaryObject>
      </cac:Attachment>
  </cac:AdditionalDocumentReference>
  <!-- Code omitted for clarity -->
</Invoice>

1	If "Commercial Invoice" is stated in the `cbc:DocumentDescription` the attachment will be interpreted as a presentation.

Example
Credit note with presentation (PDF-image)

<CreditNote>
  <!-- Code omitted for clarity -->
  <cac:AdditionalDocumentReference>
      <cbc:ID>123456</cbc:ID>
      <cbc:DocumentDescription>Credit Note</cbc:DocumentDescription> (1)
      <cac:Attachment>
        <cbc:EmbeddedDocumentBinaryObject mimeCode="application/pdf" filename="presentation.pdf">MvYmlsbGluZy...8zLjAvYmlzLw==</cbc:EmbeddedDocumentBinaryObject>
      </cac:Attachment>
  </cac:AdditionalDocumentReference>
  <!-- Code omitted for clarity -->
</CreditNote>

1	If "Credit Note" is stated in the Credit Note the attachment will be interpreted as a presentation.

Invoiced object reference

If there is a need to reference a document/object number without providing a link to the location and without embedding it in the Invoice/CreditNote this can be done in PUF within the cac:AdditionalDocumentReference as shown in below example.

Note that it is possible to provide more than one invoiced object reference.

Example
Invoice with reference to an invoiced object with a document number

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:AdditionalDocumentReference>
      <cbc:ID schemeID="AIT">123456</cbc:ID> (1)
      <cbc:DocumentTypeCode>130</cbc:DocumentTypeCode>(2)
  </cac:AdditionalDocumentReference>
  <!-- Code omitted for clarity -->
</Invoice>

1	The schemeID must be according to list PUF-005-INVOICEDOBJECTIDENTIFIER.
2	Document type code should be '130' to indicate invoiced object.

cac:ProjectReference

The project reference is sent in an invoice in the element cac:ProjectReference/cbc:ID. In a credit note, this element does not exist, and project reference is sent by using the element cac:AdditionalDocumentReference[cbc:DocumentTypeCode='50']/cbc:ID.

Table 10. Elements added in cac:ProjectReference
Path	Description
`cbc:ID`	Project reference An identifier of the project.

Example
Project Reference for invoice example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:ProjectReference>
      <cbc:ID>557884</cbc:ID>
  </cac:ProjectReference>
  <!-- Code omitted for clarity -->
</Invoice>

Example
Project Reference for credit note example

<CreditNote>
  <!-- Code omitted for clarity -->
  <cac:AdditionalDocumentReference>
    <cbc:ID>557884</cbc:ID>
    <cbc:DocumentTypeCode>50</cbc:DocumentTypeCode> (1)
  </cac:AdditionalDocumentReference>
  <!-- Code omitted for clarity -->
</CreditNote>

1	Code 50 indicating this is a project reference

cac:AccountingSupplierParty

Below table show available fields in cac:AccountingSupplierParty, note that additional elements has also been added to the extension available in Party.

Table 11. Additional elements added within cac:AccountingSupplierParty
Path	Description
`cbc:CustomerAssignedAccountID`	Customer Account ID Supplier ID, assigned by the buyer.
`cac:Party/ext:UBLExtensions`	Extension Content Extension is added to provide additional information in the `cac:Party` element, the information available can be found here.
`cac:Party/cbc:EndpointID`	Electronic Identifier Seller’s electronic address.
`cac:Party/cbc:EndpointID/@schemeID`	Electronic Identifier scheme ID Scheme identifier of electronic address. Value must be according to code list PUF-007-ENDPOINTSCHEME.
`cac:Party/cac:PartyIdentification/cbc:ID`	Seller Identifier Identifier of the seller.
`cac:Party/cac:PartyIdentification/cbc:ID/@schemeID`	Seller Identifier Scheme identifier of seller identifier. Value must be according to code list PUF-008-IDENTIFICATIONSCHEME.
`cac:Party/cac:PartyName/cbc:Name`	Seller name Seller name.
`cac:Party/cac:PostalAddress/cbc:ID`	Address ID Seller’s postal address id. Address identifier. Might be given by the authorities as standard numerical equivalent corresponding to neighborhood, plaza, streets etc.
`cac:Party/cac:PostalAddress/cbc:Postbox`	Postal box Seller’s postal address post box.
`cac:Party/cac:PostalAddress/cbc:Floor`	Floor Seller’s postal address floor. An addressable floor of a building.
`cac:Party/cac:PostalAddress/cbc:Room`	Room Seller’s postal address room. A room, suite, or apartment of a building.
`cac:Party/cac:PostalAddress/cbc:StreetName`	Street name Seller’s postal address street name.
`cac:Party/cac:PostalAddress/cbc:AdditionalStreetName`	Additional Street name Seller’s postal address additional street name.
`cac:Party/cac:PostalAddress/cbc:BuildingName`	Building name Seller’s postal address building name.
`cac:Party/cac:PostalAddress/cbc:BuildingNumber`	Building number Seller’s postal address building number.
`cac:Party/cac:PostalAddress/cbc:Department`	Department Seller’s postal address department.
`cac:Party/cac:PostalAddress/cbc:PlotIdentification`	Plot Identification Seller’s postal address plot identification. Additional address number. An identifier for the piece of land associated with this address.
`cac:Party/cac:PostalAddress/cbc:CitySubdivisionName`	City Subdvision Name Seller’s postal address city subdivision name. The name of the subdivision of the Seller city, town, or village in which its address is located, such as the name of its district or borough.
`cac:Party/cac:PostalAddress/cbc:CityName`	City name Seller’s postal address city name.
`cac:Party/cac:PostalAddress/cbc:PostalZone`	Postal zone Seller’s postal address post code.
`cac:Party/cac:PostalAddress/cbc:CountrySubentity`	Country subentity Seller’s postal address province or state.
`cac:Party/cac:PostalAddress/cbc:CountrySubentityCode`	Country subentity code Seller’s postal address province or state code.
`cac:Party/cac:PostalAddress/cbc:Region`	Region Seller’s postal address region. Seller’s addressable region or group of countries.
`cac:Party/cac:PostalAddress/cbc:District`	District Seller’s postal address district. A district or borough, may be a subdivision of a city for this address.
`cac:Party/cac:PostalAddress/cac:AddressLine/cbc:Line`	Additional address line Note that `cbc:StreetName` and `cbc:AdditionalStreetName` should be populated prior of using this element.
`cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode`	Country code Seller’s postal address country code.
`cac:Party/cac:PostalAddress/cac:Country/cbc:Name`	Country name Seller’s postal address country name.
`cac:Party/cac:PartyTaxScheme/cbc:CompanyID`	Company identifier Seller’s tax registration number.
`cac:Party/cac:PartyTaxScheme/cac:TaxScheme/cbc:ID`	Tax scheme identifier Seller’s tax registration number tax scheme Identifier. If `cac:PartyTaxScheme/cbc:CompanyID` is to be intepreted as a VAT registration text for Sweden and Norway e.g. "Godkänd för F-Skatt" or "Foretaksregisteret", `cac:TaxScheme/cbc:ID` must be "TAX".
`cac:Party/cac:PartyLegalEntity/cbc:RegistrationName`	Registration name Seller’s formal name or company name.
`cac:Party/cac:PartyLegalEntity/cbc:CompanyID`	Legal company identifier Seller’s legal registration identifier.
`cac:Party/cac:PartyLegalEntity/cbc:CompanyID/@schemeID`	Legal company scheme identifier Seller’s legal registration identifier scheme identifier Value must be according to code list PUF-008-IDENTIFICATIONSCHEME.
`cac:Party/cac:PartyLegalEntity/cbc:CompanyLegalForm`	Company legal form Relevant legal information regarding the seller.
`cac:Party/cac:Contact/cbc:Name`	Contact name Name of contact person.
`cac:Party/cac:Contact/cbc:Telephone`	Contact telephone Phone number of contact person.
`cac:Party/cac:Contact/cbc:ElectronicMail`	Contact E-mail E-mail of contact person.
`cac:Party/cac:Person/cbc:FirstName`	Person first name First name of person. Should only be used if seller is a private individual.
`cac:Party/cac:Person/cbc:FamilyName`	Person surname Surname of person. Should only be used if seller is a private individual.
`cac:AccountingContact/cbc:Name`	Accounting name The name of the individual who serves as the accounting contact for the organization.
`cac:AccountingContact/cbc:Telephone`	Accounting telephone The telephone number for the accounting contact of the organization.
`cac:AccountingContact/cbc:Telefax`	Accounting fax number The telefax number for the accounting contact of the organization.
`cac:AccountingContact/cbc:ElectronicMail`	Accounting E-mail The e-mail address for the accounting contact of the organization.

Example
cac:AccountingSupplierParty example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:AccountingSupplierParty>
      <cbc:CustomerAssignedAccountID>SupplierId</cbc:CustomerAssignedAccountID>
      <cac:Party>
          <cbc:EndpointID schemeID="0088">7300010000001</cbc:EndpointID>
          <cac:PartyIdentification>
              <cbc:ID schemeID="0088">7300010000001</cbc:ID>
          </cac:PartyIdentification>
          <cac:PartyName>
              <cbc:Name>Supplier Name</cbc:Name>
          </cac:PartyName>
          <cac:PostalAddress>
              <cbc:Postbox>12345</cbc:Postbox>
              <cbc:StreetName>Test Street 1</cbc:StreetName>
              <cbc:Department>Department</cbc:Department>
              <cbc:PlotIdentification>0000</cbc:PlotIdentification>
              <cbc:CitySubdivisionName>City Subdivision Name</cbc:CitySubdivisionName>
              <cbc:CityName>Town</cbc:CityName>
              <cbc:PostalZone>00000</cbc:PostalZone>
              <cbc:CountrySubentity>Province</cbc:CountrySubentity>
              <cac:Country>
                  <cbc:IdentificationCode>SE</cbc:IdentificationCode>
                  <cbc:Name>Sweden</cbc:Name>
              </cac:Country>
          </cac:PostalAddress>
          <cac:PartyTaxScheme>
              <cbc:CompanyID>SE123456123401</cbc:CompanyID>
              <cac:TaxScheme>
                  <cbc:ID>VAT</cbc:ID>
              </cac:TaxScheme>
          </cac:PartyTaxScheme>
          <cac:PartyLegalEntity>
              <cbc:RegistrationName>Supplier Registration Name</cbc:RegistrationName>
              <cbc:CompanyID schemeID="0007">1234561234</cbc:CompanyID>
              <cac:RegistrationAddress>
                  <cbc:CityName>Supplier Hometown</cbc:CityName>
                  <cac:Country>
                      <cbc:IdentificationCode>SE</cbc:IdentificationCode>
                  </cac:Country>
              </cac:RegistrationAddress>
          </cac:PartyLegalEntity>
          <cac:Contact>
              <cbc:Name>Supplier Contact Name</cbc:Name>
              <cbc:Telephone>11111111</cbc:Telephone>
              <cbc:ElectronicMail>supplier@contact.com</cbc:ElectronicMail>
          </cac:Contact>
      </cac:Party>
      <cac:AccountingContact>
          <cbc:Name>Supplier Accounting Name</cbc:Name>
          <cbc:Telephone>Supplier Tel</cbc:Telephone>
          <cbc:Telefax>Supplier Fax</cbc:Telefax>
          <cbc:ElectronicMail>Supplier@mainContact.com</cbc:ElectronicMail>
      </cac:AccountingContact>
  </cac:AccountingSupplierParty>
  <!-- Code omitted for clarity -->
</Invoice>

cac:AccountingCustomerParty

Below table show available fields in cac:AccountingCustomerParty, note that additional elements has also been added to the extension available in Party.

Table 12. Additional elements added within cac:AccountingCustomerParty
Path	Description
`cbc:SupplierAssignedAccountID`	Customer Account ID Customer ID, assigned by the seller.
`cac:Party/ext:UBLExtensions`	Extension Content Extension is added to provide additional information in the `cac:Party` element, the information available can be found here.
`cac:Party/cbc:EndpointID`	Electronic Identifier Buyer’s electronic address.
`cac:Party/cbc:EndpointID/@schemeID`	Electronic Identifier scheme ID Scheme identifier of electronic address. Value must be according to code list PUF-007-ENDPOINTSCHEME.
`cac:Party/cac:PartyIdentification/cbc:ID`	Buyer Identifier Identifier of the Buyer.
`cac:Party/cac:PartyIdentification/cbc:ID/@schemeID`	Buyer Identifier Scheme identifier of Buyer identifier. Value must be according to code list PUF-008-IDENTIFICATIONSCHEME.
`cac:Party/cac:PartyName/cbc:Name`	Buyer name Buyer name.
`cac:Party/cac:PostalAddress/cbc:ID`	Address ID Buyer’s postal address id. Address identifier. Might be given by the authorities as standard numerical equivalent corresponding to neighborhood, plaza, streets etc.
`cac:Party/cac:PostalAddress/cbc:Postbox`	Postal box Buyer’s postal address post box.
`cac:Party/cac:PostalAddress/cbc:Floor`	Floor Buyer’s postal address floor. An addressable floor of a building.
`cac:Party/cac:PostalAddress/cbc:Room`	Room Buyer’s postal address room. A room, suite, or apartment of a building.
`cac:Party/cac:PostalAddress/cbc:StreetName`	Street name Buyer’s postal address street name.
`cac:Party/cac:PostalAddress/cbc:AdditionalStreetName`	Additional Street name Buyer’s postal address additional street name.
`cac:Party/cac:PostalAddress/cbc:BuildingName`	Building name Buyer’s postal address building name.
`cac:Party/cac:PostalAddress/cbc:BuildingNumber`	Building number Buyer’s postal address building number.
`cac:Party/cac:PostalAddress/cbc:Department`	Department Buyer’s postal address department.
`cac:Party/cac:PostalAddress/cbc:PlotIdentification`	Plot Identification Buyer’s postal address plot identification. Additional address number. An identifier for the piece of land associated with this address.
`cac:Party/cac:PostalAddress/cbc:CitySubdivisionName`	City Subdvision Name Buyer’s postal address city subdivision name. The name of the subdivision of the Buyer city, town, or village in which its address is located, such as the name of its district or borough.
`cac:Party/cac:PostalAddress/cbc:CityName`	City name Buyer’s postal address city name.
`cac:Party/cac:PostalAddress/cbc:PostalZone`	Postal zone Buyer’s postal address post code.
`cac:Party/cac:PostalAddress/cbc:CountrySubentity`	Country subentity Buyer’s postal address province or state.
`cac:Party/cac:PostalAddress/cbc:CountrySubentityCode`	Country subentity code Buyer’s postal address province or state code.
`cac:Party/cac:PostalAddress/cbc:Region`	Region Buyer’s postal address region. Buyer’s addressable region or group of countries.
`cac:Party/cac:PostalAddress/cbc:District`	District Buyer’s postal address district. A district or borough, may be a subdivision of a city for this address.
`cac:Party/cac:PostalAddress/cac:AddressLine/cbc:Line`	Additional address line Note that `cbc:StreetName` and `cbc:AdditionalStreetName` should be populated prior of using this element.
`cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode`	Country code Buyer’s postal address country code.
`cac:Party/cac:PostalAddress/cac:Country/cbc:Name`	Country name Buyer’s postal address country name.
`cac:Party/cac:PartyTaxScheme/cbc:CompanyID`	Company identifier Buyer’s tax registration number.
`cac:Party/cac:PartyTaxScheme/cac:TaxScheme/cbc:ID`	Tax scheme identifier Buyer’s tax registration number tax scheme Identifier.
`cac:Party/cac:PartyLegalEntity/cbc:RegistrationName`	Registration name Buyer’s formal name or company name.
`cac:Party/cac:PartyLegalEntity/cbc:CompanyID`	Legal company identifier Buyer’s legal registration identifier.
`cac:Party/cac:PartyLegalEntity/cbc:CompanyID/@schemeID`	Legal company scheme identifier Buyer’s legal registration identifier scheme identifier. Value must be according to code list PUF-008-IDENTIFICATIONSCHEME.
`cac:Party/cac:PartyLegalEntity/cbc:CompanyLegalForm`	Company legal form Relevant legal information regarding the buyer.
`cac:Party/cac:Contact/cbc:Name`	Contact name Name of contact person.
`cac:Party/cac:Contact/cbc:Telephone`	Contact telephone Phone number of contact person.
`cac:Party/cac:Contact/cbc:ElectronicMail`	Contact E-mail E-mail of contact person.
`cac:Party/cac:Person/cbc:FirstName`	Person first name First name of person. Should only be used if buyer is a private individual.
`cac:Party/cac:Person/cbc:FamilyName`	Person surname Surname of person. Should only be used if buyer is a private individual.
`cac:AccountingContact/cbc:Name`	Accounting name The name of the individual who serves as the accounting contact for the organization.
`cac:AccountingContact/cbc:Telephone`	Accounting telephone The telephone number for the accounting contact of the organization.
`cac:AccountingContact/cbc:Telefax`	Accounting fax number The telefax number for the accounting contact of the organization.
`cac:AccountingContact/cbc:ElectronicMail`	Accounting E-mail The e-mail address for the accounting contact of the organization. (Also used for distribution via email through Pagero Online).

Example
cac:AccountingCustomerParty example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:AccountingCustomerParty>
      <cbc:SupplierAssignedAccountID>Customer Number</cbc:SupplierAssignedAccountID>
      <cac:Party>
          <cbc:EndpointID schemeID="0088">7300010000001</cbc:EndpointID>
          <cac:PartyIdentification>
              <cbc:ID schemeID="0088">7300010000001</cbc:ID>
          </cac:PartyIdentification>
          <cac:PartyName>
              <cbc:Name>Customer Name</cbc:Name>
          </cac:PartyName>
          <cac:PostalAddress>
              <cbc:Postbox>54321</cbc:Postbox>
              <cbc:StreetName>Customer Street</cbc:StreetName>
              <cbc:Department>Customer Department</cbc:Department>
              <cbc:PlotIdentification>0000</cbc:PlotIdentification>
              <cbc:CitySubdivisionName>Customer City Subdivision Name</cbc:CitySubdivisionName>
              <cbc:CityName>Customer City</cbc:CityName>
              <cbc:PostalZone>00000</cbc:PostalZone>
              <cbc:CountrySubentity>Customer Province</cbc:CountrySubentity>
              <cac:Country>
                  <cbc:IdentificationCode>SE</cbc:IdentificationCode>
                  <cbc:Name>Sweden</cbc:Name>
              </cac:Country>
          </cac:PostalAddress>
          <cac:PartyTaxScheme>
              <cbc:CompanyID>SE987654321001</cbc:CompanyID>
              <cac:TaxScheme>
                  <cbc:ID>VAT</cbc:ID>
              </cac:TaxScheme>
          </cac:PartyTaxScheme>
          <cac:PartyLegalEntity>
              <cbc:RegistrationName>Customer Registration Name</cbc:RegistrationName>
              <cbc:CompanyID schemeID="0007">987654-4321</cbc:CompanyID>
          </cac:PartyLegalEntity>
          <cac:Contact>
              <cbc:Name>Customer Contact Name</cbc:Name>
              <cbc:Telephone>+465544466</cbc:Telephone>
              <cbc:ElectronicMail>customer@contact.com</cbc:ElectronicMail>
          </cac:Contact>
      </cac:Party>
      <cac:AccountingContact>
          <cbc:Name>Customer Accounting Name</cbc:Name>
          <cbc:Telephone>Customer Tel</cbc:Telephone>
          <cbc:Telefax>Customer Fax</cbc:Telefax>
          <cbc:ElectronicMail>Customer@mainContact.com</cbc:ElectronicMail>
      </cac:AccountingContact>
  </cac:AccountingCustomerParty>
  <!-- Code omitted for clarity -->
</Invoice>

cac:PayeeParty

Table 13. Additional elements added within cac:PayeeParty
Path	Description
`cac:PartyIdentification/cbc:ID`	Payee Identifier Identifier of the payee.
`cac:PartyIdentification/cbc:ID/@schemeID`	Payee scheme Identifier Scheme identifier of payee identifier. Value must be according to code list PUF-008-IDENTIFICATIONSCHEME.
`cac:PartyName/cbc:Name`	Payee name Payee name.
`cac:PartyLegalEntity/cbc:CompanyID`	Legal company identifier Payee’s legal registration identifier.
`cac:PartyLegalEntity/cbc:CompanyID/@schemeID`	Legal company identifier scheme identifier Payee’s legal registration identifier scheme identifier. Value must be according to code list PUF-008-IDENTIFICATIONSCHEME.

Example
cac:PayeeParty example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:PayeeParty>
    <cac:PartyIdentification>
        <cbc:ID schemeID="0088">7300000000001</cbc:ID>
    </cac:PartyIdentification>
    <cac:PartyName>
        <cbc:Name>Payee Name</cbc:Name>
    </cac:PartyName>
    <cac:PartyLegalEntity>
        <cbc:CompanyID schemeID="0007">2201611123</cbc:CompanyID>
    </cac:PartyLegalEntity>
  </cac:PayeeParty>
  <!-- Code omitted for clarity -->
</Invoice>

cac:BuyerCustomerParty

In PUF, a new party has been added called Buyer Customer Party. This party should contain information regarding the buyer of the goods or service and should ONLY be used if the buyer party differs from accounting customer party.

If cac:BuyerCustomerParty is used, the cac:AccountingCustomerParty is to be considered the receiver of the document.

Below table show available fields in cac:BuyerCustomerParty, note that additional elements has also been added to the extension available in Party

Table 14. Elements added in cac:BuyerCustomerParty
Path	Description
`cbc:SupplierAssignedAccountID`	Customer Account ID Customer ID, assigned by the seller.
`cac:Party/ext:UBLExtensions`	Extension Content Extension is added to provide additional information in the `cac:Party` element, the information available can be found here.
`cac:Party/cbc:EndpointID`	Electronic Identifier Buyer’s electronic address.
`cac:Party/cbc:EndpointID/@schemeID`	Electronic Identifier scheme ID Scheme identifier of electronic address. Value must be according to code list PUF-007-ENDPOINTSCHEME.
`cac:Party/cac:PartyIdentification/cbc:ID`	Buyer Identifier Identifier of the Buyer.
`cac:Party/cac:PartyIdentification/cbc:ID/@schemeID`	Buyer Identifier Scheme identifier of Buyer identifier. Value must be according to code list PUF-008-IDENTIFICATIONSCHEME.
`cac:Party/cac:PartyName/cbc:Name`	Buyer name Buyer name.
`cac:Party/cac:PostalAddress/cbc:ID`	Address ID Buyer’s postal address id. Address identifier. Might be given by the authorities as standard numerical equivalent corresponding to neighborhood, plaza, streets etc.
`cac:Party/cac:PostalAddress/cbc:Postbox`	Postal box Buyer’s postal address post box.
`cac:Party/cac:PostalAddress/cbc:Floor`	Floor Buyer’s postal address floor. An addressable floor of a building.
`cac:Party/cac:PostalAddress/cbc:Room`	Room Buyer’s postal address room. A room, suite, or apartment of a building.
`cac:Party/cac:PostalAddress/cbc:StreetName`	Street name Buyer’s postal address street name.
`cac:Party/cac:PostalAddress/cbc:AdditionalStreetName`	Additional Street name Buyer’s postal address additional street name.
`cac:Party/cac:PostalAddress/cbc:BuildingName`	Building name Buyer’s postal address building name.
`cac:Party/cac:PostalAddress/cbc:BuildingNumber`	Building number Buyer’s postal address building number.
`cac:Party/cac:PostalAddress/cbc:Department`	Department Buyer’s postal address department.
`cac:Party/cac:PostalAddress/cbc:PlotIdentification`	Plot Identification Buyer’s postal address plot identification. Additional address number. An identifier for the piece of land associated with this address.
`cac:Party/cac:PostalAddress/cbc:CitySubdivisionName`	City Subdvision Name Buyer’s postal address city subdivision name. The name of the subdivision of the Buyer city, town, or village in which its address is located, such as the name of its district or borough.
`cac:Party/cac:PostalAddress/cbc:CityName`	City name Buyer’s postal address city name.
`cac:Party/cac:PostalAddress/cbc:PostalZone`	Postal zone Buyer’s postal address post code.
`cac:Party/cac:PostalAddress/cbc:CountrySubentity`	Country subentity Buyer’s postal address province or state.
`cac:Party/cac:PostalAddress/cbc:CountrySubentityCode`	Country subentity code Buyer’s postal address province or state code.
`cac:Party/cac:PostalAddress/cbc:Region`	Region Buyer’s postal address region. Buyer’s addressable region or group of countries.
`cac:Party/cac:PostalAddress/cbc:District`	District Buyer’s postal address district. A district or borough, may be a subdivision of a city for this address.
`cac:Party/cac:PostalAddress/cac:AddressLine/cbc:Line`	Additional address line Note that `cbc:StreetName` and `cbc:AdditionalStreetName` should be populated prior of using this element.
`cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode`	Country code Buyer’s postal address country code.
`cac:Party/cac:PostalAddress/cac:Country/cbc:Name`	Country name Buyer’s postal address country name.
`cac:Party/cac:PartyTaxScheme/cbc:CompanyID`	Company identifier Buyer’s tax registration number.
`cac:Party/cac:PartyTaxScheme/cac:TaxScheme/cbc:ID`	Tax scheme identifier Buyer’s tax registration number tax scheme Identifier.
`cac:Party/cac:PartyLegalEntity/cbc:RegistrationName`	Registration name Buyer’s formal name or company name.
`cac:Party/cac:PartyLegalEntity/cbc:CompanyID`	Legal company identifier Buyer’s legal registration identifier.
`cac:Party/cac:PartyLegalEntity/cbc:CompanyID/@schemeID`	Legal company scheme identifier Buyer’s legal registration identifier scheme identifier. Value must be according to code list PUF-008-IDENTIFICATIONSCHEME.
`cac:Party/cac:PartyLegalEntity/cbc:CompanyLegalForm`	Company legal form Relevant legal information regarding the Buyer.
`cac:Party/cac:Contact/cbc:Name`	Contact name Name of contact person.
`cac:Party/cac:Contact/cbc:Telephone`	Contact telephone Phone number of contact person.
`cac:Party/cac:Contact/cbc:ElectronicMail`	Contact E-mail E-mail of contact person.
`cac:Party/cac:Person/cbc:FirstName`	Person first name First name of person. Should only be used if buyer is a private individual.
`cac:Party/cac:Person/cbc:FamilyName`	Person surname Surname of person. Should only be used if buyer is a private individual.
`cac:AccountingContact/cbc:Name`	Accounting name The name of the individual who serves as the accounting contact for the organization.
`cac:AccountingContact/cbc:Telephone`	Accounting telephone The telephone number for the accounting contact of the organization.
`cac:AccountingContact/cbc:Telefax`	Accounting fax number The telefax number for the accounting contact of the organization.
`cac:AccountingContact/cbc:ElectronicMail`	Accounting E-mail The e-mail address for the accounting contact of the organization.

Example
Party structure with both invoice recipient party and buyer party

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:AccountingCustomerParty> (1)
      <cac:Party>
          <cbc:EndpointID schemeID="0088">1234567890123</cbc:EndpointID>
          <cac:PartyIdentification>
              <cbc:ID schemeID="0007">1234561234</cbc:ID>
          </cac:PartyIdentification>
          <cac:PartyName>
              <cbc:Name>Receiver Trading Name AB</cbc:Name>
          </cac:PartyName>
          <cac:PostalAddress>
              <cbc:StreetName>Street 32</cbc:StreetName>
              <cbc:AdditionalStreetName>Po box 878</cbc:AdditionalStreetName>
              <cbc:PlotIdentification>0000</cbc:PlotIdentification>
              <cbc:CitySubdivisionName>City Subdivision Name</cbc:CitySubdivisionName>
              <cbc:CityName>Stockholm</cbc:CityName>
              <cbc:PostalZone>123 12</cbc:PostalZone>
              <cac:Country>
                  <cbc:IdentificationCode>SE</cbc:IdentificationCode>
              </cac:Country>
          </cac:PostalAddress>
          <cac:PartyTaxScheme>
              <cbc:CompanyID>SE123456789001</cbc:CompanyID>
              <cac:TaxScheme>
                  <cbc:ID>VAT</cbc:ID>
              </cac:TaxScheme>
          </cac:PartyTaxScheme>
          <cac:PartyLegalEntity>
              <cbc:RegistrationName>Receiver legal Name</cbc:RegistrationName>
              <cbc:CompanyID schemeID="0007">1234561234</cbc:CompanyID>
          </cac:PartyLegalEntity>
          <cac:Contact>
              <cbc:Name>Anders Andersson</cbc:Name>
              <cbc:Telephone>555444666</cbc:Telephone>
              <cbc:ElectronicMail>contact@receiver.com</cbc:ElectronicMail>
          </cac:Contact>
      </cac:Party>
  </cac:AccountingCustomerParty>
  <cac:BuyerCustomerParty> (2)
      <cac:Party>
          <cbc:EndpointID schemeID="0088">7322010000001</cbc:EndpointID>
          <cac:PartyIdentification>
              <cbc:ID schemeID="0007">1111112222</cbc:ID>
          </cac:PartyIdentification>
          <cac:PartyName>
              <cbc:Name>Buyer Trading Name AB</cbc:Name>
          </cac:PartyName>
          <cac:PostalAddress>
              <cbc:StreetName>Street 32</cbc:StreetName>
              <cbc:AdditionalStreetName>Po box 878</cbc:AdditionalStreetName>
              <cbc:PlotIdentification>0000<cbc:PlotIdentification>
              <cbc:CitySubdivisionName>City Subdivision Name</cbc:CitySubdivisionName>
              <cbc:CityName>Stockholm</cbc:CityName>
              <cbc:PostalZone>123 12</cbc:PostalZone>
              <cac:Country>
                  <cbc:IdentificationCode>SE</cbc:IdentificationCode>
              </cac:Country>
          </cac:PostalAddress>
          <cac:PartyTaxScheme>
              <cbc:CompanyID>SE111111222201</cbc:CompanyID>
              <cac:TaxScheme>
                  <cbc:ID>VAT</cbc:ID>
              </cac:TaxScheme>
          </cac:PartyTaxScheme>
          <cac:PartyLegalEntity>
              <cbc:RegistrationName>Buyer legal Name</cbc:RegistrationName>
              <cbc:CompanyID schemeID="0007">1111112222</cbc:CompanyID>
          </cac:PartyLegalEntity>
          <cac:Contact>
              <cbc:Name>Daniel Danielsson</cbc:Name>
              <cbc:Telephone>33322221111</cbc:Telephone>
              <cbc:ElectronicMail>contact@buyer.com</cbc:ElectronicMail>
          </cac:Contact>
      </cac:Party>
  </cac:BuyerCustomerParty>
  <!-- Code omitted for clarity -->
</Invoice>

1	Information in `cac:AccountingCustomerParty` will be used to identify the receiver of the document.
2	Information in `cac:BuyerCustomerParty` will be sent to the receiver as buyer information.

Please note that NOT all e-invoice formats support both invoice recipient and buyer party information, therefore only use both structures when needed.

cac:TaxRepresentativeParty

Table 15. Additional elements added within cac:TaxRepresentativeParty
Path	Description
`cac:Party/cac:PartyName/cbc:Name`	Seller’s tax representative name Seller’s tax representative name.
`cac:Party/cac:PostalAddress/cbc:ID`	Address ID Seller’s tax representative’s postal address id. Address identifier. Might be given by the authorities as standard numerical equivalent corresponding to neighborhood, plaza, streets etc.
`cac:Party/cac:PostalAddress/cbc:Postbox`	Postal box Seller’s tax representative’s postal address post box.
`cac:Party/cac:PostalAddress/cbc:Floor`	Floor Seller’s tax representative’s postal address floor. An addressable floor of a building.
`cac:Party/cac:PostalAddress/cbc:Room`	Room Seller’s tax representative’s postal address room. A room, suite, or apartment of a building.
`cac:Party/cac:PostalAddress/cbc:StreetName`	Street name Seller’s tax representative’s postal address street name.
`cac:Party/cac:PostalAddress/cbc:AdditionalStreetName`	Additional Street name Seller’s tax representative’s postal address additional street name.
`cac:Party/cac:PostalAddress/cbc:BuildingName`	Building name Seller’s tax representative’s postal address building name.
`cac:Party/cac:PostalAddress/cbc:BuildingNumber`	Building number Seller’s tax representative’s postal address building number.
`cac:Party/cac:PostalAddress/cbc:Department`	Department Seller’s tax representative’s postal address department.
`cac:Party/cac:PostalAddress/cbc:PlotIdentification`	Plot Identification Seller’s tax representative’s postal address plot identification. Additional address number. An identifier for the piece of land associated with this address.
`cac:Party/cac:PostalAddress/cbc:CitySubdivisionName`	City Subdvision Name Seller’s tax representative’s postal address city subdivision name. The name of the subdivision of the seller’s tax representative’s city, town, or village in which its address is located, such as the name of its district or borough.
`cac:Party/cac:PostalAddress/cbc:CityName`	City name Seller’s tax representative’s postal address city name.
`cac:Party/cac:PostalAddress/cbc:PostalZone`	Postal zone Seller’s tax representative’s postal address post code.
`cac:Party/cac:PostalAddress/cbc:CountrySubentity`	Country subentity Seller’s tax representative’s postal address province or state.
`cac:Party/cac:PostalAddress/cbc:CountrySubentityCode`	Country subentity code Seller’s tax representative’s postal address province or state code.
`cac:Party/cac:PostalAddress/cbc:Region`	Region Seller’s tax representative’s postal address region. Seller’s tax representative’s addressable region or group of countries.
`cac:Party/cac:PostalAddress/cbc:District`	District Seller’s tax representative’s postal address district. A district or borough, may be a subdivision of a city for this address.
`cac:Party/cac:PostalAddress/cac:AddressLine/cbc:Line`	Additional address line Note that `cbc:StreetName` and `cbc:AdditionalStreetName` should be populated prior of using this element.
`cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode`	Country code Seller’s tax representative’s postal address country code.
`cac:Party/cac:PostalAddress/cac:Country/cbc:Name`	Country name Seller’s tax representative’s postal address country name.
`cac:Party/cac:PartyTaxScheme/cbc:CompanyID`	Company identifier Seller’s tax representative’s tax registration number.
`cac:Party/cac:PartyTaxScheme/cac:TaxScheme/cbc:ID`	Tax scheme identifier Seller’s tax representative’s tax registration number tax scheme Identifier.

Example
cac:TaxRepresentativeParty example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:TaxRepresentativeParty>
      <cac:PartyName>
          <cbc:Name>Seller's Tax Representative Name</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
          <cbc:Postbox>54321</cbc:Postbox>
          <cbc:StreetName>Street</cbc:StreetName>
          <cbc:Department>Department</cbc:Department>
          <cbc:PlotIdentification>0000</cbc:PlotIdentification>
          <cbc:CitySubdivisionName>City Subdivision Name</cbc:CitySubdivisionName>
          <cbc:CityName>City</cbc:CityName>
          <cbc:PostalZone>00000</cbc:PostalZone>
          <cbc:CountrySubentity>Province</cbc:CountrySubentity>
          <cac:Country>
              <cbc:IdentificationCode>DE</cbc:IdentificationCode>
              <cbc:Name>Germany</cbc:Name>
          </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
          <cbc:CompanyID>DE221043210</cbc:CompanyID>
          <cac:TaxScheme>
              <cbc:ID>VAT</cbc:ID>
          </cac:TaxScheme>
      </cac:PartyTaxScheme>
  </cac:TaxRepresentativeParty>
  <!-- Code omitted for clarity -->
</Invoice>

cac:Delivery

Below table show available fields in cac:Delivery, note that additional elements has also been added to the extension available in cac:Delivery and cac:Delivery/cac:DeliveryParty.

Table 16. Elements added in cac:Delivery
Path	Description
`ext:UBLExtensions`	Extension Content Extension is added to provide additional information in the `cac:Delivery` element, the information available can be found here.
`cbc:ActualDeliveryDate`	Delivery date Date when goods or service was made or completed. Format YYYY-MM-DD.
`cbc:LatestDeliveryDate`	Latest delivery date The latest date of delivery allowed by the buyer. Format YYYY-MM-DD.
`cac:DeliveryLocation/cbc:ID`	Delivery location identifier Identifier of the delivery location. E.g. GLN number.
`cac:DeliveryLocation/cbc:ID/@schemeID`	Delivery location identifier scheme identifier Scheme identifier of the delivery location identifier. E.g. 0088. Value must be according to code list PUF-008-IDENTIFICATIONSCHEME.
`cac:DeliveryLocation/cbc:Description`	Delivery location description Description of the delivery location.
`cac:DeliveryLocation/cac:Address/cbc:ID`	Address ID Delivery location address id. Address identifier. Might be given by the authorities as standard numerical equivalent corresponding to neighborhood, plaza, streets etc.
`cac:DeliveryLocation/cac:Address/cbc:Postbox`	Postal box Delivery location address post box.
`cac:DeliveryLocation/cac:Address/cbc:Floor`	Floor Delivery location address floor. An addressable floor of a building.
`cac:DeliveryLocation/cac:Address/cbc:Room`	Room Delivery location address room. A room, suite, or apartment of a building.
`cac:DeliveryLocation/cac:Address/cbc:StreetName`	Street name Delivery location address street name.
`cac:DeliveryLocation/cac:Address/cbc:AdditionalStreetName`	Additional Street name Delivery location address additional street name.
`cac:DeliveryLocation/cac:Address/cbc:BuildingName`	Building name Delivery location address building name.
`cac:DeliveryLocation/cac:Address/cbc:BuildingNumber`	Building number Delivery location address building number.
`cac:DeliveryLocation/cac:Address/cbc:Department`	Department Delivery location address department.
`cac:DeliveryLocation/cac:Address/cbc:PlotIdentification`	Plot Identification Delivery location address plot identification. Additional address number. An identifier for the piece of land associated with this address.
`cac:DeliveryLocation/cac:Address/cbc:CitySubdivisionName`	City Subdvision Name Delivery location address city subdivision name. The name of the subdivision of the delivery city, town, or village in which its address is located, such as the name of its district or borough.
`cac:DeliveryLocation/cac:Address/cbc:CityName`	City name Delivery location address city name.
`cac:DeliveryLocation/cac:Address/cbc:PostalZone`	Postal zone Delivery location address post code.
`cac:DeliveryLocation/cac:Address/cbc:CountrySubentity`	Country subentity Delivery location address province or state.
`cac:DeliveryLocation/cac:Address/cbc:CountrySubentityCode`	Country subentity code Delivery location address province or state code.
`cac:DeliveryLocation/cac:Address/cbc:Region`	Region Delivery location address region. Delivery location addressable region or group of countries.
`cac:DeliveryLocation/cac:Address/cbc:District`	District Delivery location address district. A district or borough, may be a subdivision of a city for this address.
`cac:DeliveryLocation/cac:Address/cac:AddressLine/cbc:Line`	Additional address line Note that `cbc:StreetName` and `cbc:AdditionalStreetName` should be populated prior of using this element.
`cac:DeliveryLocation/cac:Address/cac:Country/cbc:IdentificationCode`	Country code Delivery location address country code.
`cac:DeliveryLocation/cac:Address/cac:Country/cbc:Name`	Country name Delivery location address country name.
`cac:CarrierParty/cac:PartyName/cbc:Name`	Carrier party name Name of the party that transport the goods/services.
`cac:DeliveryParty/ext:UBLExtensions`	Extension Content Extension is added to provide additional information in the `cac:Party` element, the information available can be found here.
`cac:DeliveryParty/cac:PartyIdentification/cbc:ID`	Party Identifier Identifier of the delivery party.
`cac:DeliveryParty/cac:PartyIdentification/cbc:ID/@schemeID`	Party Identifier Scheme identifier of delivery party identifier Value must be according to code list PUF-008-IDENTIFICATIONSCHEME.
`cac:DeliveryParty/cac:PartyName/cbc:Name`	Delivery party name Name of the party that the goods/services is sent to.
`cac:DeliveryParty/cac:Contact/cbc:Name`	Delivery party contact name Name of the contact to which the goods/services is sent to.
`cac:DeliveryParty/cac:Contact/cbc:Telephone`	Delivery party contact telephone Telephone of the contact to which the goods/services is sent to.
`cac:DeliveryParty/cac:Contact/cbc:ElectronicMail`	Delivery party contact email Email of the contact to which the goods/services is sent to.
`cac:Despatch/cbc:ActualDespatchDate`	Despatch date The actual or expected date when the shipment was dispatched from the dispatching party.
`cac:Despatch/cac:DespatchParty/cac:PartyName/cbc:Name`	Despatch party name Name of the party responsible for the despatch.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:ID`	Address ID Despatch party postal address id. Address identifier. Might be given by the authorities as standard numerical equivalent corresponding to neighborhood, plaza, streets etc.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:Postbox`	Postal box Despatch party postal address post box.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:Floor`	Floor Despatch party postal address floor. An addressable floor of a building.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:Room`	Room Despatch party postal address room. A room, suite, or apartment of a building.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:StreetName`	Street name Despatch party postal address street name.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:AdditionalStreetName`	Additional Street name Despatch party postal address additional street name.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:BuildingName`	Building name Despatch party postal address building name.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:BuildingNumber`	Building number Despatch party postal address building number.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:Department`	Department Despatch party postal address department.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:PlotIdentification`	Plot Identification Despatch party postal address plot identification. Additional address number. An identifier for the piece of land associated with this address.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:CitySubdivisionName`	City Subdvision Name Despatch party postal address city subdivision name. The name of the subdivision of the city, town, or village in which the address is located, such as the name of its district or borough.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:CityName`	City name Despatch party postal address city name.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:PostalZone`	Postal zone Despatch party postal address post code.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:CountrySubentity`	Country subentity Despatch party postal address province or state.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:CountrySubentityCode`	Country subentity code Despatch party postal address province or state code.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:Region`	Region Despatch party postal address region. Despatch party addressable region or group of countries.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:District`	District Despatch party postal address district. A district or borough, may be a subdivision of a city for this address.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cac:AddressLine/cbc:Line`	Additional address line Note that `cbc:StreetName` and `cbc:AdditionalStreetName` should be populated prior of using this element.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cac:Country/cbc:IdentificationCode`	Country code Despatch party postal address country code.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cac:Country/cbc:Name`	Country name Despatch party postal address country name.
`cac:Despatch/cac:DespatchParty/cac:Contact/cbc:Name`	Contact name Name of contact person.
`cac:Despatch/cac:DespatchParty/cac:Contact/cbc:Telephone`	Contact telephone Phone number of contact person.
`cac:Despatch/cac:DespatchParty/cac:Contact/cbc:ElectronicMail`	Contact E-mail E-mail of contact person.

Example
cac:Delivery populated with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:Delivery>
      <cbc:ActualDeliveryDate>2019-01-01</cbc:ActualDeliveryDate>
      <cbc:LatestDeliveryDate>2019-01-03</cbc:LatestDeliveryDate>
      <cac:DeliveryLocation>
          <cbc:ID schemeID="0088">7300010000001</cbc:ID>
          <cbc:Description>Text describing the delivery location</cbc:Description>
          <cac:Address>
              <cbc:Postbox>121212</cbc:Postbox>
              <cbc:StreetName>Delivery Street</cbc:StreetName>
              <cbc:Department>Delivery Department</cbc:Department>
              <cbc:PlotIdentification>0000</cbc:PlotIdentification>
              <cbc:CitySubdivisionName>Delivery City Subdivision Name</cbc:CitySubdivisionName>
              <cbc:CityName>Delivery City</cbc:CityName>
              <cbc:PostalZone>55555</cbc:PostalZone>
              <cbc:CountrySubentity>Delivery Province</cbc:CountrySubentity>
              <cac:Country>
                  <cbc:IdentificationCode>SE</cbc:IdentificationCode>
                  <cbc:Name>Sweden</cbc:Name>
              </cac:Country>
          </cac:Address>
      </cac:DeliveryLocation>
      <cac:DeliveryParty>
          <cac:PartyName>
              <cbc:Name>Delivery Name</cbc:Name>
          </cac:PartyName>
          <cac:Contact>
              <cbc:Name>Anders Andersson</cbc:Name>
              <cbc:Telephone>01113354</cbc:Telephone>
              <cbc:ElectronicMail>DeliveryContact@mail.com</cbc:ElectronicMail>
          </cac:Contact>
      </cac:DeliveryParty>
      <cac:Despatch>
          <cac:DespatchParty>
              <cac:PartyName>
                  <cbc:Name>Despatch party name</cbc:Name>
              </cac:PartyName>
              <cac:PostalAddress>
                  <cbc:StreetName>Street 1</cbc:StreetName>
                  <cbc:CityName>Jammu</cbc:CityName>
                  <cbc:PostalZone>181131</cbc:PostalZone>
                  <cbc:CountrySubentityCode>01</cbc:CountrySubentityCode>
                  <cac:Country>
                      <cbc:IdentificationCode>IN</cbc:IdentificationCode>
                      <cbc:Name>India</cbc:Name>
                  </cac:Country>
              </cac:PostalAddress>
          </cac:DespatchParty>
      </cac:Despatch>
  </cac:Delivery>
  <!-- Code omitted for clarity -->
</Invoice>

cac:DeliveryTerms

Table 17. Elements added in cac:DeliveryTerms
Path	Description
`cbc:ID`	Delivery Terms Code Delivery terms coded.
`cbc:SpecialTerms`	Delivery Terms Description of the delivery terms.
`cbc:LossRiskResponsibilityCode`	Loss risk responsibility code Code to identify the responsibility for the loss risk.
`cbc:LossRisk`	Loss risk description A description of the responsibility for the loss risk.

Example
cac:DeliveryTerms example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:DeliveryTerms>
      <cbc:ID>DAP</cbc:ID>
      <cbc:SpecialTerms>Description of the delivery terms</cbc:SpecialTerms>
      <cbc:LossRiskResponsibilityCode>Code to identify the responsibility for the loss risk.</cbc:LossRiskResponsibilityCode>
      <cbc:LossRisk>A description of the responsibility for the loss risk.</cbc:LossRisk>
  </cac:DeliveryTerms>
  <!-- Code omitted for clarity -->
</Invoice>

cac:PaymentMeans

Table 18. Elements available in cac:PaymentMeans
Path	Description
`cbc:PaymentMeansCode`	Payment means code Code for how the payment is to be settled. E.g. 30. Value must be according to code list PUF-010-PAYMENTMEANSCODE.
`cbc:PaymentMeansCode/@name`	Payment means name Name describing the payment means.
`cbc:PaymentID`	Payment Identifier Identifier for the payment. E.g. OCR, KID etc.
`cac:CardAccount/cbc:PrimaryAccountNumberID`	Primary account number identifier The Primary Account Number (PAN) of the card used for payment. In accordance with card payments security standards, an invoice should never include a full card primary account number.
`cac:CardAccount/cbc:NetworkID`	Card network Name of card company.
`cac:CardAccount/cbc:HolderName`	Card holder name Name of the card holder.
`cac:PayeeFinancialAccount/cbc:ID`	Payment account number Account number e.g.IBAN och BBAN.
`cac:PayeeFinancialAccount/cbc:Name`	Payment account name The name of the payment account, at a payment service provider, to which payment should be made.
`cac:PayeeFinancialAccount/cbc:CurrencyCode`	Payment account currency code The currency in which the Financial Account is held expressed as a code. Value must be according to ISO 4217 Currency codes. For valid values see code list PUF-004-CURRENCYCODE.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cbc:ID`	Payment account identifier Payment account identifier e.g. a BIC or Swift.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cbc:Name`	Payment bank name The name of the bank branch or division of the bank organization, to which payment should be made.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cbc:Postbox`	Postal box Bank address post box.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cbc:Floor`	Floor Bank address floor. An addressable floor of a building.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cbc:Room`	Room Bank address room. A room, suite, or apartment of a building.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cbc:StreetName`	Street name Bank address street name.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cbc:AdditionalStreetName`	Additional Street name Bank address additional street name.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cbc:BuildingName`	Building name Bank address building name.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cbc:BuildingNumber`	Building number Bank address building number.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cbc:Department`	Department Bank address department.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cbc:PlotIdentification`	Plot Identification Bank address plot identification. Additional address number. An identifier for the piece of land associated with this address.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cbc:CitySubdivisionName`	City Subdvision Name Bank address city subdivision name. The name of the subdivision of the delivery city, town, or village in which its address is located, such as the name of its district or borough.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cbc:CityName`	City name Bank address city name.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cbc:PostalZone`	Postal zone Bank address post code.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cbc:CountrySubentity`	Country subentity Bank address province or state.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cbc:CountrySubentityCode`	Country subentity code Bank address province or state code.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cbc:Region`	Region Bank address region. Bank addressable region or group of countries.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cbc:District`	District Bank address district. A district or borough, may be a subdivision of a city for this address.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cac:AddressLine/cbc:Line`	Additional address line Note that `cbc:StreetName` and `cbc:AdditionalStreetName` should be populated prior of using this element.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cac:Country/cbc:IdentificationCode`	Country code Bank address country code.
`cac:PayeeFinancialAccount/cac:FinancialInstitutionBranch/cac:Address/cac:Country/cbc:Name`	Country name Bank address country name.
`cac:PaymentMandate/cbc:ID`	Payment mandate reference identifier Payment mandate identifier used for referencing direct debit payments.
`cac:PaymentMandate/cac:PayerFinancialAccount/cbc:ID`	Payer account identifier Account to be debited in a direct debit payment.

Example
cbc:PaymentMeans example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:PaymentMeans>
    <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
    <cbc:PaymentID>123456</cbc:PaymentID>
    <cac:PayeeFinancialAccount>
        <cbc:ID>12345678</cbc:ID>
        <cbc:Name>AccountName</cbc:Name>
        <cac:FinancialInstitutionBranch>
            <cbc:ID>SE:BANKGIRO</cbc:ID>
            <cbc:Name>BankName</cbc:Name>
            <cac:Address>
                    <cbc:Postbox>111</cbc:Postbox>
                    <cbc:StreetName>Bank Street</cbc:StreetName>
                    <cbc:BuildingNumber>11</cbc:BuildingNumber>
                    <cbc:Department>Bank Department</cbc:Department>
                    <cbc:PlotIdentification>0000</cbc:PlotIdentification>
                    <cbc:CitySubdivisionName>Bank City Subdivision Name</cbc:CitySubdivisionName>
                    <cbc:CityName>Bank City</cbc:CityName>
                    <cbc:PostalZone>22233</cbc:PostalZone>
                    <cbc:CountrySubentity>Bank Province</cbc:CountrySubentity>
                    <cac:Country>
                        <cbc:IdentificationCode>SE</cbc:IdentificationCode>
                        <cbc:Name>Sweden</cbc:Name>
                    </cac:Country>
                </cac:Address>
        </cac:FinancialInstitutionBranch>
    </cac:PayeeFinancialAccount>
  </cac:PaymentMeans>
  <!-- Code omitted for clarity -->
</Invoice>

cac:PaymentTerms

Below table show available fields in cac:PaymentTerms, note that additional elements has also been added to the extension available in PaymentTerms.

Table 19. Elements added in cac:PaymentTerms
Path	Description
`ext:UBLExtensions`	Extension Content Extension is added to provide additional information in the `cac:PaymentTerms` element, the information available can be found here.
`cbc:Note`	Payment terms description Text describing payment terms.
`cbc:PenaltySurchargePercent`	Penaly interest rate Penalty interest rate, numberic value only.

Example
cac:PaymentTerms example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:PaymentTerms>
    <cbc:Note>3</cbc:Note>
    <cbc:PenaltySurchargePercent>10</cbc:PenaltySurchargePercent>
  </cac:PaymentTerms>
  <!-- Code omitted for clarity -->
</Invoice>

cac:PrepaidPayment

Below table show available fields in cac:PrepaidPayment, note that additional elements has also been added to the extension available in PrepaidPayment.

Table 20. Elements added in cac:PrepaidPayment
Path	Description
`ext:UBLExtensions`	Extension Content Extension is added to provide additional information in the `cac:PrepaidPayment` element, the information available can be found here.
`cbc:PaidAmount`	Paid amount The amount of the payment in the invoice currency.
`cbc:PaidAmount/@currencyID`	Paid amount currency Currency applied for `cbc:Paid amount`, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.

Example
cac:PrepaidPayment example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:PrepaidPayment>
    <cbc:PaidAmount currencyID="EUR">10.00</cbc:PaidAmount>
  </cac:PrepaidPayment>
  <!-- Code omitted for clarity -->
</Invoice>

cac:AllowanceCharge

Table 21. Elements added in cac:AllowanceCharge
Path	Description
`cbc:ChargeIndicator`	Allowance or Charge indicator Indicator to express either charge (true) or allowance (false). Value must be either true or false.
`cbc:AllowanceChargeReasonCode`	Allowance or charge reason code Reason code for allowance or charge. See code list PUF-011-ALLOWANCECHARGEREASONCODE for recommendations.
`cbc:AllowanceChargeReason`	Allowance or charge reason Test describing the reason for allowance or charge.
`cbc:MultiplierFactorNumeric`	Allowance or charge percentage Allowance or charge expressed in percent. E.g. 10% discount should be expressed as "10".
`cbc:Amount`	Allowance or charge amount Amount of allowance or charge.
`cbc:Amount/@currencyID`	Allowance or charge amount currency Allowance or charge amount currency. For valid values see code list PUF-004-CURRENCYCODE.
`cbc:BaseAmount`	Allowance or charge base amount Base amount which the calculation is based on.
`cbc:BaseAmount/@currencyID`	Allowance or charge base amount currency Base amount currency. For valid values see code list PUF-004-CURRENCYCODE.
`cac:TaxCategory/cbc:ID`	Allowance or charge tax category code Code to indicate the tax category. E.g. "S". For valid values see code list PUF-012-TAXCATEGORYCODE.
`cac:TaxCategory/cbc:Percent`	Allowance or Charge tax percent Allowance or charge tax percent.
`cac:TaxCategory/cbc:TaxExemptionReasonCode`	Tax exemption reason code Reason code if the allowance or charge is exempt from tax. See code list PUF-013-TAXEXEMPTIONCODE for recommendations.
`cac:TaxCategory/cbc:TaxExemptionReason`	Tax exemption reason Reason if the allowance or charge is exempt from tax.
`cac:TaxCategory/cac:TaxScheme/cbc:ID`	Allowance or Charge tax scheme identifier For valid values see code list PUF-009-TAXTYPESCHEME.
`cac:TaxTotal/cbc:TaxAmount`	Allowance or Charge tax Amount Total tax amount for the allowance or charge.
`cac:TaxTotal/cbc:TaxAmount/@currencyID`	Allowance or Charge tax Amount currency Total tax amount currency for the allowance or charge. For valid values see code list PUF-004-CURRENCYCODE.

Example
cac:AllowanceCharge populated with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:AllowanceCharge>
    <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
    <cbc:AllowanceChargeReason>Reason for allowance</cbc:AllowanceChargeReason>
    <cbc:Amount currencyID="EUR">5.00</cbc:Amount>
    <cbc:BaseAmount currencyID="EUR">100.00</cbc:BaseAmount>
    <cac:TaxCategory>
        <cbc:ID>Z</cbc:ID>
        <cbc:Percent>0</cbc:Percent>
        <cbc:TaxExemptionReasonCode>vatex-eu-132-1b</cbc:TaxExemptionReasonCode>
        <cbc:TaxExemptionReason>Tax exemption reason description</cbc:TaxExemptionReason>
        <cac:TaxScheme>
            <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
    </cac:TaxCategory>
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
    </cac:TaxTotal>
  </cac:AllowanceCharge>
  <!-- Code omitted for clarity -->
</Invoice>

cac:TaxExchangeRate

Table 22. Elements added in cac:TaxExchangeRate
Path	Description
`cbc:SourceCurrencyCode`	Source currency code Source currency code (i.e. document currency). For valid values see code list PUF-004-CURRENCYCODE.
`cbc:TargetCurrencyCode`	Target currency code Target currency code (i. e. tax currency). For valid values see code list PUF-004-CURRENCYCODE.
`cbc:CalculationRate`	Exchange calculation rate Exchange rate used for converting source currency to target currency.
`cbc:MathematicOperatorCode`	Operation used to calculate the tax in target currency Method used for calculation the convertion, value must equal "Multiply".
`cbc:Date`	Exchange rate date Date when the exchange rate was fetched. Format YYYY-MM-DD.

Example
cac:TaxExchangeRate with EUR as document currency and USD as tax currency

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:TaxCurrencyCode>USD</cbc:TaxCurrencyCode>
  <!-- Code omitted for clarity -->
  <cac:TaxExchangeRate>
    <cbc:SourceCurrencyCode>EUR</cbc:SourceCurrencyCode>
    <cbc:TargetCurrencyCode>USD</cbc:TargetCurrencyCode>
    <cbc:CalculationRate>1.16</cbc:CalculationRate>
    <cbc:MathematicOperatorCode>Multiply</cbc:MathematicOperatorCode>
    <cbc:Date>2019-01-01</cbc:Date>
  </cac:TaxExchangeRate>
  <!-- Code omitted for clarity -->
</Invoice>

cac:TaxTotal

Below table show available fields in cac:TaxTotal/cac:TaxSubtotal, note that additional elements has also been added to the extension available in cac:TaxTotal/cac:TaxSubtotal.

Table 23. Elements added in cac:TaxTotal
Path	Description
`cbc:TaxAmount`	Document total tax amount Documents total tax amount in document currency. Summary of all cac:TaxSubTotal/cbc:TaxAmount.
`cbc:TaxAmount/@currencyID`	Document total tax amount currency Documents total tax amount currency, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cac:TaxSubtotal/ext:UBLExtensions`	Extension Content Extension is added to provide additional information in the `cac:TaxTotal/cac:TaxSubtotal` element, the information available can be found here.
`cac:TaxSubtotal/cbc:TaxableAmount`	Total taxable amount for each tax category Total taxable amount for each tax category or tax rate. E.g. Summary of all taxable amounts for invoice lines with a certain tax percent.
`cac:TaxSubtotal/cbc:TaxableAmount/@currencyID`	Total taxable amount for each tax category currency Total taxable amount currency, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cac:TaxSubtotal/cbc:TaxAmount`	Total tax amount for each tax category Total tax amount for a certain tax category or tax rate.
`cac:TaxSubtotal/cbc:TaxAmount/@currencyID`	Total tax amount currency for each tax category Total tax amount currency, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cac:TaxSubtotal/cac:TaxCategory/cbc:ID`	Tax category code Code for identifying the tax category. E.g. tax category "S". For valid values see code list PUF-012-TAXCATEGORYCODE.
`cac:TaxSubtotal/cac:TaxCategory/cbc:Percent`	Tax category percent Percentage rate for the tax category.
`cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode`	Tax exemption reason code Exemption reason code for the tax category, only applicable if the goods or service is exempt from tax. See code list PUF-013-TAXEXEMPTIONCODE for recommendations.
`cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason`	Tax exemption reason Exemption reason for the tax category, only applicable if the goods or service is exempt from tax.
`cac:TaxSubtotal/cac:TaxCategory/cac:TaxScheme/cbc:ID`	Tax scheme identfier Tax scheme for the tax category. For valid values see code list PUF-009-TAXTYPESCHEME.
`cac:TaxSubtotal/cac:TaxCategory/cac:TaxScheme/cbc:Name`	Tax category name The name of this taxation scheme. Can be used to specify type of local tax.

Example
cac:TaxTotal example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="EUR">25.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
        <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
        <cbc:TaxAmount currencyID="EUR">25.00</cbc:TaxAmount>
        <cac:TaxCategory>
            <cbc:ID>S</cbc:ID>
            <cbc:Percent>25</cbc:Percent>
            <cac:TaxScheme>
                <cbc:ID>VAT</cbc:ID>
            </cac:TaxScheme>
        </cac:TaxCategory>
    </cac:TaxSubtotal>
    <cac:TaxSubtotal>
        <cbc:TaxableAmount currencyID="EUR">-5.00</cbc:TaxableAmount>
        <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
        <cac:TaxCategory>
            <cbc:ID>Z</cbc:ID>
            <cbc:Percent>0</cbc:Percent>
            <cac:TaxScheme>
                <cbc:ID>VAT</cbc:ID>
            </cac:TaxScheme>
        </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <!-- Code omitted for clarity -->
</Invoice>

cac:LegalMonetaryTotal

Below table show available fields in cac:LegalMonetaryTotal, note that additional elements has also been added to the extension available in cac:LegalMonetaryTotal.

Table 24. Elements added in cac:LegalMonetaryTotal
Element	Description
`ext:UBLExtensions`	Extension Content Extension is added to provide additional information in the `cac:LegalMonetaryTotal` element, the information available can be found here.
`cbc:LineExtensionAmount`	Summary of all lines net amount Summary of all lines net amount.
`cbc:LineExtensionAmount/@currencyID`	Summary of all lines net amount currency Currency applied for `cbc:LineExtensionAmount`, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cbc:TaxExclusiveAmount`	Total invoice amount excluding tax Documents total invoice amount, excluding taxes.
`cbc:TaxExclusiveAmount/@currencyID`	Total invoice amount currency excluding tax Currency applied for `cbc:TaxExclusiveAmount`, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cbc:TaxInclusiveAmount`	Total invoice amount including tax Documents total invoice amount, including taxes.
`cbc:TaxInclusiveAmount/@currencyID`	Total invoice amount currency including tax Currency applied for `cbc:TaxInclusiveAmount`, including taxes, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cbc:AllowanceTotalAmount`	Summary of all allowances on document level Total amount of all allowances on document level (`Invoice/cac:AllowanceCharge/cbc:Amount` where `cbc:ChargeIndicator` equals false).
`cbc:AllowanceTotalAmount/@currencyID`	Summary of all allowances on document level currency Currency applied for `cbc:AllowanceTotalAmount`, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cbc:ChargeTotalAmount`	Summary of all charges on document level Total amount of all charges on document level (`Invoice/cac:AllowanceCharge/cbc:Amount` where `cbc:ChargeIndicator` equals true).
`cbc:ChargeTotalAmount/@currencyID`	Summary of all charges on document level currency Currency applied for cbc:ChargeTotalAmount, must be the same as cbc:DocumentCurrencyCode. For valid values see code list PUF-004-CURRENCYCODE.
`cbc:PrepaidAmount`	Amount already prepaid Amount that has already been paid and should be subtracted from the payable amount.
`cbc:PrepaidAmount/@currencyID`	Prepaid amount currency Currency applied for `cbc:PrepaidAmount`, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cbc:PayableRoundingAmount`	Rounding amount Rounding amount, should be applied to the calculation of payable amount.
`cbc:PayableRoundingAmount/@currencyID`	Rounding amount currency Currency applied for `cbc:PayableRoundingAmount`, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cbc:PayableAmount`	Payable amount Document total amount that should be paid, amount equals the subtraction of prepaid amount and including any rounding amount.
`cbc:PayableAmount/@currencyID`	Payable amount currency Currency applied for `cbc:PayableAmount`, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.

Example
cac:LegalMonetaryTotal example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:LegalMonetaryTotal>
        <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
        <cbc:TaxExclusiveAmount currencyID="EUR">95.00</cbc:TaxExclusiveAmount>
        <cbc:TaxInclusiveAmount currencyID="EUR">120.00</cbc:TaxInclusiveAmount>
        <cbc:AllowanceTotalAmount currencyID="EUR">5.00</cbc:AllowanceTotalAmount>
        <cbc:ChargeTotalAmount currencyID="EUR">0.00</cbc:ChargeTotalAmount>
        <cbc:PayableAmount currencyID="EUR">110.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
  <!-- Code omitted for clarity -->
</Invoice>

3.2. cac:InvoiceLine

Examples shown below are based on Invoice, for the use of credit note the corresponding element replacing Invoice/cac:InvoiceLine is CreditNote/cac:CreditNoteLine.

ext:UBLExtensions

Path Description

Path	Description
`ext:UBLExtensions`	Extension Content Extension is added to provide additional information in the `cac:InvoiceLine` element, added elements in regards to `ext:UBLExtensions` for `cac:InvoiceLine` can be found below: RestrictedInformation TaxCurrencyLineExtensionAmount TaxInclusiveLineExtensionAmount TaxCurrencyTaxInclusiveLineExtensionAmount LineExclAllowanceChargeAmount OriginatorDocumentReference ProjectReference ContractDocumentReference

ext:UBLExtensions

Extension Content
Extension is added to provide additional information in the cac:InvoiceLine element, added elements in regards to ext:UBLExtensions for cac:InvoiceLine can be found below:

RestrictedInformation
TaxCurrencyLineExtensionAmount
TaxInclusiveLineExtensionAmount
TaxCurrencyTaxInclusiveLineExtensionAmount
LineExclAllowanceChargeAmount
OriginatorDocumentReference
ProjectReference
ContractDocumentReference

cbc:ID

Path Description

cbc:ID

Line Identifier
Unique line identifier.

Example
cac:InvoiceLine/cbc:ID with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

cbc:Note

Path Description

cbc:Note

Line note
Free text information.

Example
cac:InvoiceLine/cbc:Note with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <!-- Code omitted for clarity -->
    <cbc:Note>This</cbc:Note>
    <cbc:Note>is an</cbc:Note>
    <cbc:Note>Example</cbc:Note>
    <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

cbc:InvoicedQuantity

Path Description

cbc:InvoicedQuantity

Quantity invoiced
The item quantity for this invoice line.
Note that corresponding element in UBL message/document type CreditNote is named cbc:CreditedQuantity.

cbc:InvoicedQuantity/@unitCode

Quantity unit of measure
Unit of measure for the quantity invoiced.
Note that corresponding element in UBL message/document type CreditNote is named cbc:CreditedQuantity/@unitCode.
See code list PUF-014-UOMCODE for recommendations.

Example
cac:InvoiceLine/cbc:InvoicedQuantity with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <!-- Code omitted for clarity -->
    <cbc:InvoicedQuantity unitCode="EA">1</cbc:InvoicedQuantity>
    <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

cbc:LineExtensionAmount

Path Description

cbc:LineExtensionAmount

Net amount
The net amount for the invoice line.

cbc:LineExtensionAmount/@currencyID

Net amount currency
Currency applied for cbc:LineExtensionAmount, must be the same as cbc:DocumentCurrencyCode.
For valid values see code list PUF-004-CURRENCYCODE.

Example
cac:InvoiceLine/cbc:LineExtensionAmount with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <!-- Code omitted for clarity -->
    <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
    <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

cbc:AccountingCost

Path Description

cbc:AccountingCost

Invoice line accounting reference
Line book keeping reference for buyers financial system.

Example
cac:InvoiceLine/cbc:AccountingCost with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <!-- Code omitted for clarity -->
    <cbc:AccountingCost>Accounting cost reference</cbc:AccountingCost>
    <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

cac:InvoicePeriod

Table 25. Elements available in cac:InvoicePeriod
Path	Description
`cbc:StartDate`	Invoice line period start date Start date of the line invoice period. Format "YYYY-MM-DD".
`cbc:EndDate`	Invoice line period end date End date of the line invoice period. Format "YYYY-MM-DD".

Example
cac:InvoiceLine/cac:InvoicePeriod with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <!-- Code omitted for clarity -->
    <cac:InvoicePeriod>
      <cbc:StartDate>2021-01-01</cbc:StartDate>
      <cbc:EndDate>2021-01-31</cbc:EndDate>
    </cac:InvoicePeriod>
    <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

cac:OrderLineReference

Below table show available fields in cac:OrderLineReference, note that additional elements has also been added to the extension available in OrderLineReference.

Table 26. Elements added to cac:OrderLineReference
Path	Description
`ext:UBLExtensions`	Extension Content Extension is added to provide additional information in the `cac:OrderLineReference` element, the information available can be found here.
`cbc:LineID`	Order line reference Reference to the order line.
`cbc:SalesOrderLineID`	Sales Order line reference Reference to the sales order line.
`cac:OrderReference/cbc:ID`	Identifier of the order Identification of the referenced order.
`cac:OrderReference/cbc:SalesOrderID`	Identifier of the sales order Identification of the referenced sales order.
`cac:OrderReference/cbc:IssueDate`	Date of the referenced order Date of issue of the referenced order. Format "YYYY-MM-DD".

Example
cac:InvoiceLine/cac:OrderLineReference with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <!-- Code omitted for clarity -->
    <cac:OrderLineReference>
      <cbc:LineID>1</cbc:LineID>
      <cbc:SalesOrderLineID>5</cbc:SalesOrderLineID>
      <cac:OrderReference>
          <cbc:ID>Purchase Order ID</cbc:ID>
          <cbc:SalesOrderID>Sales Order ID</cbc:SalesOrderID>
          <cbc:IssueDate>2019-01-01</cbc:IssueDate>
      </cac:OrderReference>
    </cac:OrderLineReference>
    <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

cac:DespatchLineReference

Table 27. Elements added to cac:DespatchLineReference
Path	Description
`cbc:LineID`	Despatch advice line reference Reference to the despatch advice line.
`cac:DocumentReference/cbc:ID`	Identifier of the depatch advice Identification of the referenced despatch advice.
`cac:DocumentReference/cbc:IssueDate`	Date of the referenced despatch advice Date of issue of the referenced despatch advice. Format "YYYY-MM-DD".

Example
cac:InvoiceLine/cac:DespatchLineReference with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <!-- Code omitted for clarity -->
    <cac:DespatchLineReference>
      <cbc:LineID>1</cbc:LineID>
      <cac:DocumentReference>
        <cbc:ID>Despatch Document ID</cbc:ID>
        <cbc:IssueDate>2019-01-01</cbc:IssueDate>
      </cac:DocumentReference>
    </cac:DespatchLineReference>
    <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

cac:DocumentReference

Table 28. Elements available in cac:DocumentReference
Path	Description
`cbc:ID`	Line referenced object identifier Identifier for the line referenced object.
`cbc:ID/@schemeID`	Scheme Identifier for line referenced object Scheme identifier of the referenced object/document. The schemeID must be according to list PUF-005-INVOICEDOBJECTIDENTIFIER.
`cbc:IssueDate`	Issue date of the referenced document Format "YYYY-MM-DD".
`cbc:IssueTime`	Issue time of the referenced document Format "HH:mm:ss", "HH:mm:ssZZZZ", "HH:mm:ss.SSS’Z'", or "HH:mm:ss.SSS".
`cbc:DocumentTypeCode`	Document type code Document type code should be '130' if referencing an invoiced object.

Example
cac:InvoiceLine/cac:DocumentReference for referencing an invoiced object

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <!-- Code omitted for clarity -->
    <cac:DocumentReference>
      <cbc:ID schemeID="AIT">1145</cbc:ID>
      <cbc:DocumentTypeCode>130</cbc:DocumentTypeCode>
    </cac:DocumentReference>
    <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

cac:Delivery

Table 29. Elements added to cac:Delivery
Path	Description
`cbc:Quantity`	Delivered quantity Delivered quantity.
`cbc:Quantity/@unitCode`	Delivered quantity unit of measure Unit of the delivered quantity. See code list PUF-014-UOMCODE for recommendations.
`cbc:ActualDeliveryDate`	Delivery date Date of delivery.
`cac:DeliveryLocation/cbc:ID`	Delivery location identifier Identifier of the delivery location. E.g. a GLN number.
`cac:DeliveryLocation/cbc:ID/@schemeID`	Delivery location scheme identifier Value must be according to code list PUF-008-IDENTIFICATIONSCHEME.
`cac:DeliveryLocation/cac:Address/cbc:ID`	Address ID Delivery location address id. Address identifier. Might be given by the authorities as standard numerical equivalent corresponding to neighborhood, plaza, streets etc.
`cac:DeliveryLocation/cac:Address/cbc:Postbox`	Postal box Delivery location address post box.
`cac:DeliveryLocation/cac:Address/cbc:Floor`	Floor Delivery location address floor. An addressable floor of a building.
`cac:DeliveryLocation/cac:Address/cbc:Room`	Room Delivery location address room. A room, suite, or apartment of a building.
`cac:DeliveryLocation/cac:Address/cbc:StreetName`	Street name Delivery location address street name.
`cac:DeliveryLocation/cac:Address/cbc:AdditionalStreetName`	Additional Street name Delivery location address additional street name.
`cac:DeliveryLocation/cac:Address/cbc:BuildingName`	Building name Delivery location address building name.
`cac:DeliveryLocation/cac:Address/cbc:BuildingNumber`	Building number Delivery location address building number.
`cac:DeliveryLocation/cac:Address/cbc:Department`	Department Delivery location address department.
`cac:DeliveryLocation/cac:Address/cbc:PlotIdentification`	Plot Identification Delivery location address plot identification. Additional address number. An identifier for the piece of land associated with this address.
`cac:DeliveryLocation/cac:Address/cbc:CitySubdivisionName`	City Subdvision Name Delivery location address city subdivision name. The name of the subdivision of the delivery city, town, or village in which its address is located, such as the name of its district or borough.
`cac:DeliveryLocation/cac:Address/cbc:CityName`	City name Delivery location address city name.
`cac:DeliveryLocation/cac:Address/cbc:PostalZone`	Postal zone Delivery location address post code.
`cac:DeliveryLocation/cac:Address/cbc:CountrySubentity`	Country subentity Delivery location address province or state.
`cac:DeliveryLocation/cac:Address/cbc:CountrySubentityCode`	Country subentity code Delivery location address province or state code.
`cac:DeliveryLocation/cac:Address/cbc:Region`	Region Delivery location address region. Delivery location addressable region or group of countries.
`cac:DeliveryLocation/cac:Address/cbc:District`	District Delivery location address district. A district or borough, may be a subdivision of a city for this address.
`cac:DeliveryLocation/cac:Address/cac:AddressLine/cbc:Line`	Additional address line Note that `cbc:StreetName` and `cbc:AdditionalStreetName` should be populated prior of using this element.
`cac:DeliveryLocation/cac:Address/cac:Country/cbc:IdentificationCode`	Country code Delivery location address country code.
`cac:DeliveryLocation/cac:Address/cac:Country/cbc:Name`	Country name Delivery location address country name.

Example
cac:InvoiceLine/cac:Delivery example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
  <!-- Code omitted for clarity -->
    <cac:Delivery>
      <cbc:Quantity unitCode="PCE">1</cbc:Quantity>
      <cbc:ActualDeliveryDate>2019-01-25</cbc:ActualDeliveryDate>
      <cac:DeliveryLocation>
          <cbc:ID schemeID="0088">0000000000000</cbc:ID>
          <cac:Address>
              <cbc:StreetName>Delivery Street</cbc:StreetName>
              <cbc:PlotIdentification>0000</cbc:PlotIdentification>
              <cbc:CitySubdivisionName>Delivery City Subdivision Name</cbc:CitySubdivisionName>
              <cbc:CityName>Delivery City</cbc:CityName>
              <cbc:PostalZone>12345</cbc:PostalZone>
              <cbc:CountrySubentity>Delivery Province</cbc:CountrySubentity>
              <cac:Country>
                  <cbc:IdentificationCode>SE</cbc:IdentificationCode>
                  <cbc:Name>Sweden</cbc:Name>
              </cac:Country>
          </cac:Address>
      </cac:DeliveryLocation>
    </cac:Delivery>
    <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

cac:AllowanceCharge

Table 30. Elements added in cac:AllowanceCharge
Path	Description
`cbc:ChargeIndicator`	Line allowance or Charge indicator Indicator to express either charge (true) or allowance (false). Value must be either true or false.
`cbc:AllowanceChargeReasonCode`	Line allowance or charge reason code Reason code for allowance or charge. See code list PUF-011-ALLOWANCECHARGEREASONCODE for recommendations.
`cbc:AllowanceChargeReason`	Line allowance or charge reason Test describing the reason for allowance or charge.
`cbc:MultiplierFactorNumeric`	Line allowance or charge percentage Allowance or charge expressed in percent. E.g. 10% discount should be expressed as "10"
`cbc:Amount`	Line allowance or charge amount Amount of allowance or charge.
`cbc:Amount/@currencyID`	Line allowance or charge amount currency Amount of allowance or charge currency. For valid values see code list PUF-004-CURRENCYCODE.
`cbc:BaseAmount`	Line allowance or charge base amount Base amount which the calcuation is based on.
`cbc:BaseAmount/@currencyID`	Line allowance or charge base amount currency Base amount currency. For valid values see code list PUF-004-CURRENCYCODE.

Example
cac:InvoiceLine/cac:AllowanceCharge populated with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <!-- Code omitted for clarity -->
    <cac:AllowanceCharge>
      <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
      <cbc:AllowanceChargeReason>Reason for allowance</cbc:AllowanceChargeReason>
      <cbc:MultiplierFactorNumeric>5</cbc:MultiplierFactorNumeric>
      <cbc:Amount currencyID="EUR">5.00</cbc:Amount>
      <cbc:BaseAmount currencyID="EUR">100.00</cbc:BaseAmount>
    </cac:AllowanceCharge>
    <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

cac:TaxTotal

If multiple taxes is provided on one line, note that cac:InvoiceLine/cac:TaxTotal/cac:TaxSubtotal must be provided for each tax.

Table 31. Elements added in cac:InvoiceLine/cac:TaxTotal
Path	Description
`cbc:TaxAmount`	Line total tax amount The total tax amount, the sum of the tax subtotals.. Summary of all TaxSubTotal/TaxAmount.
`cbc:TaxAmount/@currencyID`	Line total tax amount currency Line total tax amount currency, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cac:TaxSubtotal/cbc:TaxableAmount`	Total taxable amount for each tax category Line total taxable amount for each tax category or tax rate. E.g. Summary of all taxable amounts for invoice lines with a certain tax percent.
`cac:TaxSubtotal/cbc:TaxableAmount/@currencyID`	Total taxable amount for each tax category currency* Total taxable amount currency, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cac:TaxSubtotal/cbc:TaxAmount`	Total tax amount for each tax category Total tax amount for a certain tax category or tax rate.
`cac:TaxSubtotal/cbc:TaxAmount/@currencyID`	Total tax amount currency for each tax category Total tax amount currency, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cac:TaxSubtotal/cac:TaxCategory/cbc:ID`	Line tax category code Code for identifying the tax category. E.g. tax category "S" For valid values see code list PUF-012-TAXCATEGORYCODE.
`cac:TaxSubtotal/cac:TaxCategory/cbc:Percent`	Tax category percent Percentage rate for the tax category.
`cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode`	Tax exemption reason code Exemption reason code for the tax category, only applicable if the goods or service is exempt from tax. See code list PUF-013-TAXEXEMPTIONCODE for recommendations.
`cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason`	Tax exemption reason Exemption reason for the tax category, only applicable if the goods or service is exempt from tax.
`cac:TaxSubtotal/cac:TaxCategory/cac:TaxScheme/cbc:ID`	Tax scheme identfier Tax scheme for the tax category. For valid values see code list PUF-009-TAXTYPESCHEME.

Example
cac:InvoiceLine/cac:TaxTotal example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <!-- Code omitted for clarity -->
    <cac:TaxTotal>
      <cbc:TaxAmount currencyID="EUR">25.00</cbc:TaxAmount>
      <cac:TaxSubtotal>
          <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
          <cbc:TaxAmount currencyID="EUR">25.00</cbc:TaxAmount>
          <cac:TaxCategory>
              <cbc:ID>S</cbc:ID>
              <cbc:Percent>25</cbc:Percent>
              <cac:TaxScheme>
                  <cbc:ID>VAT</cbc:ID>
              </cac:TaxScheme>
          </cac:TaxCategory>
      </cac:TaxSubtotal>
      <cac:TaxSubtotal>
          <cbc:TaxableAmount currencyID="EUR">-5.00</cbc:TaxableAmount>
          <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
          <cac:TaxCategory>
              <cbc:ID>Z</cbc:ID>
              <cbc:Percent>0</cbc:Percent>
              <cac:TaxScheme>
                  <cbc:ID>VAT</cbc:ID>
              </cac:TaxScheme>
          </cac:TaxCategory>
      </cac:TaxSubtotal>
    </cac:TaxTotal>
    <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

Total tax currency amount

If the need to provide the total tax amount on each line, this should be sent as a separate cac:TaxTotal/cbc:TaxAmount, see example below.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:TaxCurrencyCode>USD</cbc:TaxCurrencyCode>
  <!-- Code omitted for clarity -->
  <cac:TaxExchangeRate>
    <cbc:SourceCurrencyCode>EUR</cbc:SourceCurrencyCode>
    <cbc:TargetCurrencyCode>USD</cbc:TargetCurrencyCode>
    <cbc:CalculationRate>1.17</cbc:CalculationRate>
    <cbc:MathematicOperatorCode>Multiply</cbc:MathematicOperatorCode>
    <cbc:Date>2019-01-01</cbc:Date>
  </cac:TaxExchangeRate>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <!-- Code omitted for clarity -->
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="EUR">25.00</cbc:TaxAmount> (1)
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">25.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>25</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="USD">29.25</cbc:TaxAmount> (2)
    </cac:TaxTotal>
    <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
</Invoice>

1	Total tax amount in document currency
2	Total tax amount in tax currency

cac:Item

Table 32. Elements added in cac:Item
Path	Description
`ext:UBLExtensions`	Extension Content Extension is added to provide additional information in the `cac:Item` element, the information available can be found here.
`cbc:Description`	Item description Description of the item.
`cbc:Name`	Item name Name of the item.
`cac:BuyersItemIdentification/cbc:ID`	Buyer’s item identifier Identifier of the item, assigned by the buyer.
`cac:SellersItemIdentification/cbc:ID`	Seller’s item identifier Identifier of the item, assigned by the seller.
`cac:ManufacturersItemIdentification/cbc:ID`	Manufacturer’s item identifier Identifier of the item, assigned by the manufacturer.
`cac:StandardItemIdentification/cbc:ID`	Standard item identifier Identifier of the item, based on an official register.
`cac:StandardItemIdentification/cbc:ID/@schemeID`	Standard item identifier scheme identifier Identifier of the standard item register. Value must be according to code list PUF-008-IDENTIFICATIONSCHEME.
`cac:OriginCountry/cbc:IdentificationCode`	Item country origin Country code from where the item origin.
`cac:CommodityClassification/cbc:ItemClassificationCode`	Item classification code The items classification code.
`cac:CommodityClassification/cbc:ItemClassificationCode/@listID`	Item classification list identifier Scheme identifier of the items classification code. For valid values see code list PUF-015-ITEMTYPEIDENTIFICATIONCODE.
`cac:CommodityClassification/cbc:ItemClassificationCode/@listVersionID`	Item classification list version identifier Scheme version identifier of the items classification code.
`cac:ClassifiedTaxCategory/cbc:ID`	Tax category identifier Code for identifying the tax category. E.g. tax category "S". For valid values see code list PUF-012-TAXCATEGORYCODE.
`cac:ClassifiedTaxCategory/cbc:Percent`	Tax category percent Percentage rate for the tax category.
`cac:ClassifiedTaxCategory/cac:TaxScheme/cbc:ID`	Tax scheme identfier Tax scheme for the tax category. For valid values see code list PUF-009-TAXTYPESCHEME.
`cac:AdditionalItemProperty/cbc:Name`	Additional item property name The name of the item property. E.g. Size.
`cac:AdditionalItemProperty/cbc:Value`	Additional item information value The value of the item property. E.g. XXL.
`cac:ItemInstance/cbc:ManufactureDate`	Manufactured date Date of when the item was manufactured. Format "YYYY-MM-DD".
`cac:ItemInstance/cbc:BestBeforeDate`	Best before date The items best before date. Format "YYYY-MM-DD".
`cac:ItemInstance/cbc:SerialID`	Serial number Serial number of the item.
`cac:ItemInstance/cac:LotIdentification/cbc:LotNumberID`	Lot number identifier Lot number identifier of the item.
`cac:ItemInstance/cac:LotIdentification/cbc:ExpiryDate`	Lot expiry date Lot expiry date. Format "YYYY-MM-DD".

Example
cac:InvoiceLine/cac:Item example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <!-- Code omitted for clarity -->
    <cac:Item>
      <cbc:Description>Item description</cbc:Description>
      <cbc:Name>Item name</cbc:Name>
      <cac:BuyersItemIdentification>
          <cbc:ID>BuyersItemIdentification</cbc:ID>
      </cac:BuyersItemIdentification>
      <cac:SellersItemIdentification>
          <cbc:ID>SellersItemIdentification</cbc:ID>
      </cac:SellersItemIdentification>
      <cac:ManufacturersItemIdentification>
          <cbc:ID>ManufacturersItemIdentification</cbc:ID>
      </cac:ManufacturersItemIdentification>
      <cac:StandardItemIdentification>
          <cbc:ID schemeID="0088">7300010000001</cbc:ID>
      </cac:StandardItemIdentification>
      <cac:ClassifiedTaxCategory>
          <cbc:ID schemeID="UNCL5305">S</cbc:ID>
          <cbc:Percent>25</cbc:Percent>
          <cac:TaxScheme>
              <cbc:ID>VAT</cbc:ID>
          </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
      <cac:AdditionalItemProperty>
        <cbc:Name>Size</cbc:Name>
        <cbc:Value>XXL</cbc:Value>
      </cac:AdditionalItemProperty>
      <cac:ItemInstance>
          <cbc:ManufactureDate>2018-01-01</cbc:ManufactureDate>
          <cbc:BestBeforeDate>2018-01-01</cbc:BestBeforeDate>
          <cbc:SerialID>123456789</cbc:SerialID>
          <cac:LotIdentification>
              <cbc:LotNumberID>1111111</cbc:LotNumberID>
          </cac:LotIdentification>
      </cac:ItemInstance>
    </cac:Item>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

cac:Price

Below table show available fields in cac:Price, note that additional elements has also been added to the extension available in Price.

Table 33. Elements added in cac:InvoiceLine/cac:Price
Path	Description
`ext:UBLExtensions`	Extension Content Extension is added to provide additional information in the `cac:Price` element, the information available can be found here.
`cbc:PriceAmount`	Item net price Net price of the item, this value must not be negative.
`cbc:PriceAmount/@currencyID`	Item net price currency Currency applied for cbc:PriceAmount, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cbc:BaseQuantity`	Base quantity The number of items to which the price applies.
`cbc:BaseQuantity/@unitCode`	Base quantity unit of measure The unit of measure of the base quantity. See code list PUF-014-UOMCODE for recommendations.
`cac:AllowanceCharge/cbc:ChargeIndicator`	Charge indicator Only allowance is allowed for cac:Price segment, this value must be "false".
`cac:AllowanceCharge/cbc:Amount`	Allowance Amount The allowance applied to the price, note that this value is just informative and the allowance amount should already been subtracted in `cbc:PriceAmount` element.
`cac:AllowanceCharge/cbc:Amount/@currencyID`	Allowance Amount currency Currency applied for `cbc:Amount`, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cac:AllowanceCharge/cbc:BaseAmount`	Base amount The items base price, before any allowance was applied, this value must not be negative.
`cac:AllowanceCharge/cbc:BaseAmount/@currencyID`	Base amount currency Currency applied for cbc:BaseAmount, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.

Example
cac:InvoiceLine/cac:Price example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <!-- Code omitted for clarity -->
    <cac:Price>
      <cbc:PriceAmount currencyID="EUR">100.00</cbc:PriceAmount>
      <cbc:BaseQuantity unitCode="EA">1</cbc:BaseQuantity>
      <cac:AllowanceCharge>
        <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
        <cbc:Amount currencyID="EUR">10</cbc:Amount>
        <cbc:BaseAmount currencyID="EUR">110.00</cbc:BaseAmount>
      </cac:AllowanceCharge>
    </cac:Price>
    <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

4. Extensions

4.1. Document level

Below chapters describe the different extensions added on document level.

4.1.1. RestrictedInformation

RestrictedInformation has been added on document level in order to cater the need for unique country specific data and internal customer information that might be required for internal processing.

Note that no customer specific information can be added without prior consulting with Pagero.
If country specific information is available as restricted information value, this can be found in the Country specifics section.

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/RestrictedInformation.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
    <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:RestrictedInformation</ext:ExtensionURI> (1)
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:RestrictedInformation/> (2)
                </puf:PageroExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
    </ext:UBLExtensions>
    <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table show the definition of the new element added to the extension.

Table 34. Elements added in puf:RestrictedInformation
Element	Description
`puf:Key`	Key Key defining the type of value.
`puf:Value`	Value Value relevant to the assigned key.

Example
RestrictedInformation example from Hungary specific section

<Invoice>
    <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:RestrictedInformation</ext:ExtensionURI>
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:RestrictedInformation>
                        <puf:Key>modifyWithoutMaster</puf:Key>
                        <puf:Value>false</puf:Value>
                    </puf:RestrictedInformation>
                </puf:PageroExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
    </ext:UBLExtensions>
    <!-- Code omitted for clarity -->
</Invoice>

4.1.2. RestrictedInformationLine

RestrictedInformationLine has been added on document level in order to cater the need for additional country specific invoice lines

Note that no Restricted Information Lines can be added without prior consulting with Pagero.
If country specific invoice lines is available as Restricted Information Line, this can be found in the Country specifics section.

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/RestrictedInformationLine.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
    <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:RestrictedInformationLine</ext:ExtensionURI> (1)
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:RestrictedInformationLine/> (2)
                </puf:PageroExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
    </ext:UBLExtensions>
    <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table show the definition of the new element added to the extension.

Table 35. Elements added in puf:RestrictedInformationLine
Element	Description
`puf:Key`	Key Key for identifying the line type.
`cbc:ID`	Line Identifier Definition of this element can be found here.
`cbc:LineExtensionAmount`	Line Net amount Definition of this element can be found here.
`cac:TaxTotal`	Line Tax Total Definition of this element can be found here.
`puf:Classification`	Line Classification Definition of this element can be found here.

Example
RestrictedInformationLine example

<Invoice>
    <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:RestrictedInformationLine</ext:ExtensionURI>
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:RestrictedInformationLine>
                        <puf:Key>KEY_VALUE</puf:Key>
                        <cbc:ID>1</cbc:ID>
                        <cbc:LineExtensionAmount currencyID="EUR">100</cbc:LineExtensionAmount>
                        <cac:TaxTotal>
                            <cbc:TaxAmount currencyID="EUR">25</cbc:TaxAmount>
                            <cac:TaxSubtotal>
                                <cbc:TaxAmount currencyID="EUR">25</cbc:TaxAmount>
                                <cac:TaxCategory>
                                <cbc:ID>S</cbc:ID>
                                <cbc:TaxExemptionReasonCode/>
                                <cac:TaxScheme>
                                    <cbc:ID>VAT</cbc:ID>
                                </cac:TaxScheme>
                                </cac:TaxCategory>
                            </cac:TaxSubtotal>
                        </cac:TaxTotal>
                        <puf:Classification>
                            <puf:Type>INCOME</puf:Type>
                            <puf:ClassificationType>Type value</puf:ClassificationType>
                            <puf:ClassificationCategory>Category value</puf:ClassificationCategory>
                            <puf:Amount currencyID="EUR">100</puf:Amount>
                        </puf:Classification>
                    </puf:RestrictedInformationLine>
            </ext:ExtensionContent>
        </ext:UBLExtension>
    </ext:UBLExtensions>
    <!-- Code omitted for clarity -->
</Invoice>

4.1.3. Classification

Classification can be used on document level to set different kind of classifications e.g. Income or Expense classification

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/Classification.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
    <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:Classification</ext:ExtensionURI> (1)
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:Classification/> (2)
                </puf:PageroExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
    </ext:UBLExtensions>
    <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table show the definition of the new element added to the extension.

Table 36. Elements added in puf:Classification
Element	Description
`puf:Type`	Type Key defining the type of value possible values INCOME or EXPENSE.
`puf:ClassificationType`	Classification Type Type of classification.
`puf:ClassificationCategory`	Classification Category Category of the classification.
`puf:Amount`	Amount Net amount related to the classification.
`puf:Amount/@currencyID`	Amount currency Currency of the net amount related to the classification.

Example
Classification example

<Invoice>
    <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:Classification</ext:ExtensionURI>
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:Classification>
                        <puf:Type>INCOME</puf:Type>
                        <puf:ClassificationType>Type value</puf:ClassificationType>
                        <puf:ClassificationCategory>Category value</puf:ClassificationCategory>
                        <puf:Amount currencyID="EUR">100</puf:Amount>
                    </puf:Classification>
                </puf:PageroExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
    </ext:UBLExtensions>
    <!-- Code omitted for clarity -->
</Invoice>

4.1.4. InvoiceSeries

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/InvoiceSeries.

Example
Example below how the URI is used for this extension.

<Invoice>
    <!-- Code omitted for clarity -->
    <cac:BillingReference>
        <cac:InvoiceDocumentReference>
            <ext:UBLExtensions>
                <ext:UBLExtension>
                    <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:InvoiceSeries</ext:ExtensionURI> (1)
                    <ext:ExtensionContent>
                        <puf:PageroExtension>
                            <puf:InvoiceSeries/> (2)
                        </puf:PageroExtension>
                    </ext:ExtensionContent>
                </ext:UBLExtension>
            </ext:UBLExtensions>
        </cac:InvoiceDocumentReference>
    </cac:BillingReference>
    <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Table 37. Elements added in puf:BillingReferenceExtension
Element	Description
`cbc:ID`	Invoice series identifier Identifier used for the series the document is part of.

Example
Invoice Series example

<Invoice>
    <!-- Code omitted for clarity -->
    <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:InvoiceSeries</ext:ExtensionURI>
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:InvoiceSeries>
                        <cbc:ID>InvSeries</cbc:ID>
                    </puf:InvoiceSeries>
                </puf:PageroExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
    </ext:UBLExtensions>
    <!-- Code omitted for clarity -->
</Invoice>

4.1.5. LanguageCode

In order to specify language code for the system generated PDF presentation in Pagero Online, a segment for this is added as Extension.

Note that not all languages are supported in Pagero Online.
Please contact us to learn which languages are available.

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/LanguageCode.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <ext:UBLExtensions>
      <ext:UBLExtension>
          <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LanguageCode</ext:ExtensionURI> (1)
          <ext:ExtensionContent>
              <puf:PageroExtension>
                <puf:LanguageCode/> (2)
              </puf:PageroExtension>
          </ext:ExtensionContent>
      </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table shows the definition of the new elements added to the extension.

Table 38. Elements added to puf:PageroExtension/puf:LanguageCode
Element	Description
`puf:LanguageCode`	Language Code Must be in lower case alpha, ISO 639-1, format.

Example
Language Code

<Invoice>
    <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LanguageCode</ext:ExtensionURI>
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:LanguageCode>en</puf:LanguageCode>
                </puf:PageroExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
    </ext:UBLExtensions>
    <!-- Code omitted for clarity -->
</Invoice>

4.1.6. SupplyType

In order to specify a supply type for the invoice, following elements has been added in the below extension.

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/SupplyType.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <ext:UBLExtensions>
      <ext:UBLExtension>
          <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:SupplyType</ext:ExtensionURI> (1)
          <ext:ExtensionContent>
              <puf:PageroExtension>
                <puf:SupplyType/> (2)
              </puf:PageroExtension>
          </ext:ExtensionContent>
      </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table shows the definition of the new elements added to the extension.

Table 39. Elements added to puf:PageroExtension/puf:SupplyType
Element	Description
`puf:Code`	Code identifying the type of supply Code describing the type of supply.

Example
Supply Type

<Invoice>
    <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:SupplyType</ext:ExtensionURI>
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:SupplyType>
                        <puf:Code>B2B</puf:Code>
                    </puf:SupplyType>
                </puf:PageroExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
    </ext:UBLExtensions>
    <!-- Code omitted for clarity -->
</Invoice>

4.1.7. DutyStamp

In order to specify a duty stamp for the invoice, following elements has been added in the below extension.

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/DutyStamp.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <ext:UBLExtensions>
      <ext:UBLExtension>
          <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:DutyStamp</ext:ExtensionURI> (1)
          <ext:ExtensionContent>
              <puf:PageroExtension>
                <puf:DutyStamp/> (2)
              </puf:PageroExtension>
          </ext:ExtensionContent>
      </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table shows the definition of the new elements added to the extension.

Table 40. Elements added to puf:PageroExtension/puf:DutyStamp
Element	Description
`puf:Amount`	Duty stamp Duty stamp amount.
`puf:Amount/@currencyID`	Duty stamp currency Duty stamp amount currency. For valid values see code list PUF-004-CURRENCYCODE.

Example
Duty Stamp

<Invoice>
  <ext:UBLExtensions>
      <ext:UBLExtension>
          <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:DutyStamp</ext:ExtensionURI>
          <ext:ExtensionContent>
              <puf:PageroExtension>
                  <puf:DutyStamp>
                      <puf:Amount currencyID="EUR">2.00</puf:Amount>
                  </puf:DutyStamp>
              </puf:PageroExtension>
          </ext:ExtensionContent>
      </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

4.1.8. IGSTOnIntra

In order to specify if IGST (Integrated Goods and Services Tax) is applicable on intra state supplies the following elements has been added in the below extension.

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/IGSTOnIntra.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <ext:UBLExtensions>
      <ext:UBLExtension>
          <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:IGSTOnIntra</ext:ExtensionURI> (1)
          <ext:ExtensionContent>
              <puf:PageroExtension>
                <puf:IGSTOnIntra/> (2)
              </puf:PageroExtension>
          </ext:ExtensionContent>
      </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table shows the definition of the new elements added to the extension.

Table 41. Elements added to puf:PageroExtension
Element	Description
`puf:IGSTOnIntra`	Indicator if IGST is applicable for intra state supplies To indicate if supply is chargeable to IGST despite the fact that the Supplier and Recipient are located within same State. Possible value is true or false.

Example
IGST on intra state supplies

<Invoice>
  <ext:UBLExtensions>
      <ext:UBLExtension>
          <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:IGSTOnIntra</ext:ExtensionURI>
          <ext:ExtensionContent>
              <puf:PageroExtension>
                  <puf:IGSTOnIntra>true</puf:IGSTOnIntra>
              </puf:PageroExtension>
          </ext:ExtensionContent>
      </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

4.1.9. SupplierGeneratedQRString

In order to provide a supplier generated QR string following elements has been added in the below extension.

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/QRExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <ext:UBLExtensions>
      <ext:UBLExtension>
          <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:QRExtension</ext:ExtensionURI> (1)
          <ext:ExtensionContent>
              <puf:PageroExtension>
                <puf:SupplierGeneratedQRString> (2)
                    <puf:QRString>TheQRCode</puf:QRString>
                    <puf:QREncodingType>TEXT</puf:QREncodingType>
                </puf:SupplierGeneratedQRString>
              </puf:PageroExtension>
          </ext:ExtensionContent>
      </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table shows the definition of the new elements added to the extension.

Table 42. Elements added to puf:PageroExtension
Element	Description
`puf:SupplierGeneratedQRString/puf:QRString`	Supplier generated QR string
`puf:SupplierGeneratedQRString/puf:QREncodingType`	Value must be TEXT or BASE64 depending on if the QR string is expressed as a text string or base 64 encoded

Example
QR string provided as plain text

<Invoice>
  <ext:UBLExtensions>
      <ext:UBLExtension>
          <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:IGSTOnIntra</ext:ExtensionURI>
          <ext:ExtensionContent>
              <puf:PageroExtension>
                    <puf:SupplierGeneratedQRString>
                        <puf:QRString>TheQRCode</puf:QRString>
                        <puf:QREncodingType>TEXT</puf:QREncodingType>
                    </puf:SupplierGeneratedQRString>
                </puf:PageroExtension>
          </ext:ExtensionContent>
      </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

4.1.10. OrderReference

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/OrderReferenceExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:OrderReference>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:OrderReferenceExtension</ext:ExtensionURI> (1)
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:OrderReferenceExtension/> (2)
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:OrderReference>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table show the definition of the new element added to the extension.

Table 43. Elements added in puf:OrderReferenceExtension
Element	Description
`puf:SalesOrderIssueDate`	Sales order issue date Date of the sales order, date should be formatted yyyy-mm-dd.

Example
cac:OrderReference containing all information available

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:OrderReference>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:OrderReferenceExtension</ext:ExtensionURI> (1)
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:OrderReferenceExtension>
                          <puf:SalesOrderIssueDate>2019-01-01</puf:SalesOrderIssueDate>
                      </puf:OrderReferenceExtension>
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <cbc:ID>Purchase Order ID</cbc:ID>
      <cbc:SalesOrderID>Sales Order ID</cbc:SalesOrderID>
      <cbc:IssueDate>2019-01-01</cbc:IssueDate>
  </cac:OrderReference>
  <!-- Code omitted for clarity -->
</Invoice>

4.1.11. BillingReference

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/BillingReferenceExtension.

Example
Example below how the URI is used for this extension.

<Invoice>
    <!-- Code omitted for clarity -->
    <cac:BillingReference>
        <cac:InvoiceDocumentReference>
            <ext:UBLExtensions>
                <ext:UBLExtension>
                    <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:BillingReferenceExtension</ext:ExtensionURI> (1)
                    <ext:ExtensionContent>
                        <puf:PageroExtension>
                            <puf:BillingReferenceExtension/> (2)
                        </puf:PageroExtension>
                    </ext:ExtensionContent>
                </ext:UBLExtension>
            </ext:UBLExtensions>
        </cac:InvoiceDocumentReference>
    </cac:BillingReference>
    <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Table 44. Elements added in puf:BillingReferenceExtension
Element	Description
`puf:InvoiceSeries/cbc:ID`	Billing reference document series identifier Identifier used for the series the referenced document is part of.
`cbc:Note`	Billing reference note Textual note describing the reason for issuing a credit/debit note.
`puf:Code`	Billing reference code Code signifying the reason for credit.

Example
Invoice document reference ID, date and extension

<Invoice>
    <!-- Code omitted for clarity -->
    <cac:BillingReference>
        <cac:InvoiceDocumentReference>
            <ext:UBLExtensions>
                <ext:UBLExtension>
                    <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:BillingReferenceExtension</ext:ExtensionURI>
                    <ext:ExtensionContent>
                        <puf:PageroExtension>
                            <puf:BillingReferenceExtension>
                                <!-- Referenced invoice's serie, if applicable -->
                                <puf:InvoiceSeries>
                                    <cbc:ID>InvSeries1</cbc:ID>
                                </puf:InvoiceSeries>
                                <cbc:Note>Textual note describing the reason for issuing a credit/debit note</cbc:Note>
                                <!-- Reason for credit in code form, if applicable -->
                                <puf:Code>codeValue</puf:Code>
                            </puf:BillingReferenceExtension>
                        </puf:PageroExtension>
                    </ext:ExtensionContent>
                </ext:UBLExtension>
            </ext:UBLExtensions>
            <cbc:ID>Invoice reference ID</cbc:ID>
            <cbc:IssueDate>2021-01-01</cbc:IssueDate>
        </cac:InvoiceDocumentReference>
    </cac:BillingReference>
    <!-- Code omitted for clarity -->
</Invoice>

4.1.12. ContractDocumentReference

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/ContractDocumentReferenceExtension.

Example
Example below how the URI is used for this extension.

<Invoice>
    <!-- Code omitted for clarity -->
    <cac:ContractDocumentReference>
        <ext:UBLExtensions>
            <ext:UBLExtension>
                <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:ContractDocumentReferenceExtension</ext:ExtensionURI> (1)
                <ext:ExtensionContent>
                    <puf:PageroExtension>
                        <puf:ContractDocumentReferenceExtension/> (2)
                    </puf:PageroExtension>
                </ext:ExtensionContent>
            </ext:UBLExtension>
        </ext:UBLExtensions>
    </cac:ContractDocumentReference>
    <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Table 45. Elements added in puf:ContractDocumentReferenceExtension
Element	Description
`puf:BuyerContractID`	Buyer contract identifier ID for the buyer referenced contract document.
`puf:BuyerContractIssueDate`	Buyer contract issue date Issue date for the buyer referenced contract document, date should be formatted yyyy-mm-dd.

Example
Contract document reference ID, date and extension

<Invoice>
    <!-- Code omitted for clarity -->
    <cac:ContractDocumentReference>
        <ext:UBLExtensions>
            <ext:UBLExtension>
                <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:ContractDocumentReferenceExtension</ext:ExtensionURI>
                <ext:ExtensionContent>
                    <puf:PageroExtension>
                        <puf:ContractDocumentReferenceExtension>
                            <puf:BuyerContractID>BuyerContractID</puf:BuyerContractID>
                            <puf:BuyerContractIssueDate>2019-01-01</puf:BuyerContractIssueDate>
                        </puf:ContractDocumentReferenceExtension>
                    </puf:PageroExtension>
                </ext:ExtensionContent>
            </ext:UBLExtension>
        </ext:UBLExtensions>
        <cbc:ID>Contract Document ID</cbc:ID>
        <cbc:IssueDate>2019-01-01</cbc:IssueDate>
    </cac:ContractDocumentReference>
    <!-- Code omitted for clarity -->
</Invoice>

4.1.13. Party

The UBL extension to be used for below elements can be found in the below parties:

cac:AccountingSupplierParty
cac:AccountingCustomerParty
cac:BuyerCustomerParty
cac:Delivery/cac:DeliveryParty

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/PartyExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:Party>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:PartyExtension</ext:ExtensionURI> (1)
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:PartyExtension/> (2)
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:Party>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table shows the definition of the new elements added to the extension.

Table 46. Elements added in puf:PartyExtension
Path	Description
`puf:RegistrationData/cbc:ID`	Additional registration data identifier Additional registration data identifier associated with the party.
`puf:RegistrationData/puf:IDType`	Additional registration data identifier type To identify the type of registration data. The `puf:IDType` must be coded using the PUF-001-REGISTRATIONDATA code list.
`puf:RegistrationData/puf:IDType/@listID`	Additional registration data identifier list identifier Registration data `puf:IDType` must have a list identifier attribute “PUF-001-REGISTRATIONDATA”.
`puf:ADAID/cbc:ID`	Additional destination address identifier Additional destination address identifier.
`puf:ADAID/cbc:Name`	Additional destination address name Name of the additional destination unit.
`puf:ADAID/puf:IDType`	Additional destination address identifier type To identify the type of additional destination address identifier. The `puf:IDType` must be coded using the PUF-002-ADAID code list.
`puf:ADAID/puf:IDType/@listID`	Additional destination address list identifier `puf:IDType` must have a list identifier attribute “PUF-002-ADAID”.

Registration data

When there is a need to provide additional registration data associated with the organization this can be done using the RegistrationData element.

To identify the type of registration data, the puf:IDType must be coded using the PUF-001-REGISTRATIONDATA code list.

See code list PUF-001-REGISTRATIONDATA for all supported types of registration data.

Example

<Invoice>
    <!-- Code omitted for clarity -->
    <cac:Party>
        <ext:UBLExtensions>
            <ext:UBLExtension>
                <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:PartyExtension</ext:ExtensionURI>
                <ext:ExtensionContent>
                    <puf:PageroExtension>
                        <puf:PartyExtension>
                            <puf:RegistrationData>
                                <cbc:ID>SomeRegistrationData</cbc:ID>
                                <puf:IDType listID="PUF-001-REGISTRATIONDATA">ES:Folio</puf:IDType>
                            </puf:RegistrationData>
                            <puf:RegistrationData>
                                <cbc:ID>SomeRegistrationData</cbc:ID>
                                <puf:IDType listID="PUF-001-REGISTRATIONDATA">ES:Book</puf:IDType>
                            </puf:RegistrationData>
                        </puf:PartyExtension>
                    </puf:PageroExtension>
                </ext:ExtensionContent>
            </ext:UBLExtension>
        </ext:UBLExtensions>
        <!-- Code omitted for clarity -->
    </cac:Party>
    <!-- Code omitted for clarity -->
</Invoice>

Additional Destination Address Identifier (ADAID)

Additional Destination Address Identifier (ADAID) is used when there is a need to provide additional routing codes in order for the invoice to be sent to the correct recipient. This is mostly used to public entities (e.g. government recipients).

To identify the type of ADAID, the puf:IDType must be coded using the PUF-002-ADAID code list.

See code list PUF-002-ADAID for all supported types of ADAID.

Example

<Invoice>
    <!-- Code omitted for clarity -->
    <cac:Party>
        <ext:UBLExtensions>
            <ext:UBLExtension>
                <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:PartyExtension</ext:ExtensionURI>
                <ext:ExtensionContent>
                    <puf:PageroExtension>
                        <puf:PartyExtension>
                            <puf:ADAID>
                                <cbc:ID>1234567890</cbc:ID>
                                <cbc:Name>Name of Unit</cbc:Name>
                                <puf:IDType listID="PUF-002-ADAID">FR:ServiceCode</puf:IDType>
                            </puf:ADAID>
                        </puf:PartyExtension>
                    </puf:PageroExtension>
                </ext:ExtensionContent>
            </ext:UBLExtension>
        </ext:UBLExtensions>
        <!-- Code omitted for clarity -->
    </cac:Party>
    <!-- Code omitted for clarity -->
</Invoice>

4.1.14. Delivery

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/DeliveryExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:Delivery>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:DeliveryExtension</ext:ExtensionURI> (1)
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:DeliveryExtension/> (2)
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:Delivery>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table show the definition of the additional elements added to the delivery extension.

Table 47. Elements added in puf:DeliveryExtension
Element	Description
`puf:DeliveryMethod/cbc:Note`	Delivery method note Description of the delivery method (free text).
`puf:DeliveryMethod/puf:Code`	Delivery method code A code for the delivery method.

Example
Delivery method and code defined

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:Delivery>
      <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:DeliveryExtension</ext:ExtensionURI>
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:DeliveryExtension>
                        <puf:DeliveryMethod>
                            <cbc:Note>Text describing the delivery method</cbc:Note>
                            <puf:Code>Deliver Method Code</puf:Code>
                        </puf:DeliveryMethod>
                    </puf:DeliveryExtension>
                </puf:PageroExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:Delivery>
  <!-- Code omitted for clarity -->
</Invoice>

4.1.15. PaymentTerms

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is puf:PageroExtension/puf:PaymentTermsExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:PaymentTerms>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:PaymentTermsExtension</ext:ExtensionURI> (1)
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:PaymentTermsExtension/> (2)
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:PaymentTerms>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table shows the definition of the extended element.

Table 48. Elements added in puf:PaymentTermsExtension
Element	Description
`puf:Penalty/cbc:Note`	Late payment penalty note Penalty text due to late payment, if the need of explicitly stating a penalty text separated from the regular payment terms.

Example
Penalty text provided in extension

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:PaymentTerms>
      <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:PaymentTermsExtension</ext:ExtensionURI>
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:PaymentTermsExtension>
                        <puf:Penalty>
                            <cbc:Note>Penalty text due to late payment</cbc:Note>
                        </puf:Penalty>
                    </puf:PaymentTermsExtension>
                </puf:PageroExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:PaymentTerms>
  <!-- Code omitted for clarity -->
</Invoice>

4.1.16. PrepaidPayment

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is puf:PageroExtension/puf:PrepaidPaymentExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
<!-- Code omitted for clarity -->
    <cac:PrepaidPayment>
            <ext:UBLExtensions>
                <ext:UBLExtension>
                    <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:PrepaidPaymentExtension</ext:ExtensionURI> (1)
                        <ext:ExtensionContent>
                            <puf:PageroExtension>
                                <puf:PrepaidPaymentExtension/> (2)
                        </ext:ExtensionContent>
                </ext:UBLExtension>
            </ext:UBLExtensions>
    </cac:PrepaidPayment>
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table shows the definition of the extended element.

Table 49. Elements added in puf:PrepaidPaymentExtension
Element	Description
`cac:DocumentReference/cbc:ID`	Prepayment invoice number ID The invoice number of the associated prepayment invoice.
`cac:DocumentReference/cbc:IssueDate`	Prepayment invoice issue date Issue date of associated prepayment invoice. Format "YYYY-MM-DD". of the associated prepayment invoice.
`cac:DocumentReference/cbc:IssueTime`	Prepayment invoice issue time Issue time of associated prepayment invoice. Format "HH:mm:ss", "HH:mm:ssZZZZ", "HH:mm:ss.SSS’Z'", or "HH:mm:ss.SSS".
`cac:DocumentReference/cbc:DocumentTypeCode`	Document type code Document type code should be '386' when referencing a prepayment invoice.
`cbc:Description`	Name/Description of the prepayment Description of the prepayment (free text).
`cac:TaxTotal/cbc:TaxAmount`	Total tax amount Prepayment invoice total tax amount in document currency. Summary of all cac:TaxSubTotal/cbc:TaxAmount of the prepayment.
`cac:TaxTotal/cbc:TaxAmount/@currencyID`	Total tax amount currency Prepayment invoice total tax amount currency, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount`	Total taxable amount for each tax category Total taxable amount for each tax category or tax rate. E.g. Summary of all taxable amounts for invoice lines with a certain tax percent.
`cac:TaxSubtotal/cbc:TaxableAmount/@currencyID`	Total taxable amount for each tax category currency Total taxable amount currency, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cac:TaxSubtotal/cbc:TaxAmount`	Total tax amount for each tax category Total tax amount for a certain tax category or tax rate.
`cac:TaxSubtotal/cbc:TaxAmount/@currencyID`	Total tax amount currency for each tax category Total tax amount currency, must be the same as `cbc:DocumentCurrencyCode`. For valid values see code list PUF-004-CURRENCYCODE.
`cac:TaxSubtotal/cac:TaxCategory/cbc:ID`	Tax category code Code for identifying the tax category. E.g. tax category "S". For valid values see code list PUF-012-TAXCATEGORYCODE.
`cac:TaxSubtotal/cac:TaxCategory/cbc:Percent`	Tax category percent Percentage rate for the tax category.
`cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReasonCode`	Tax exemption reason code Exemption reason code for the tax category, only applicable if the goods or service is exempt from tax. See code list PUF-013-TAXEXEMPTIONCODE for recommendations.
`cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason`	Tax exemption reason Exemption reason for the tax category, only applicable if the goods or service is exempt from tax.
`cac:TaxSubtotal/cac:TaxCategory/cac:TaxScheme/cbc:ID`	Tax scheme identfier Tax scheme for the tax category. For valid values see code list PUF-009-TAXTYPESCHEME.

Example
cac:PrepaidPayment example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:PrepaidPayment>
        <ext:UBLExtensions>
            <ext:UBLExtension>
                <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:PrepaidPaymentExtension</ext:ExtensionURI>
                    <ext:ExtensionContent>
                        <puf:PageroExtension>
                            <puf:PrepaidPaymentExtension>
                                <cac:DocumentReference>
                                    <cbc:ID>46531</cbc:ID>
                                    <cbc:IssueDate>2021-07-31</cbc:IssueDate>
                                    <cbc:IssueTime>12:28:17</cbc:IssueTime>
                                    <cbc:DocumentTypeCode>386</cbc:DocumentTypeCode>
                                </cac:DocumentReference>
                                <cbc:Description>Prepayment adjustment</cbc:Description>
                                <cac:TaxTotal>
                                    <cbc:TaxAmount currencyID="SAR">1.50</cbc:TaxAmount>
                                    <cac:TaxSubtotal>
                                        <cbc:TaxableAmount currencyID="SAR">10.00</cbc:TaxableAmount>
                                        <cbc:TaxAmount currencyID="SAR">1.50</cbc:TaxAmount>
                                        <cac:TaxCategory>
                                            <cbc:ID>S</cbc:ID>
                                            <cbc:Percent>15.00</cbc:Percent>
                                            <cac:TaxScheme>
                                                <cbc:ID>VAT</cbc:ID>
                                            </cac:TaxScheme>
                                        </cac:TaxCategory>
                                    </cac:TaxSubtotal>
                                </cac:TaxTotal>
                            </puf:PrepaidPaymentExtension>
                        </puf:PageroExtension>
                    </ext:ExtensionContent>
            </ext:UBLExtension>
        </ext:UBLExtensions>
        <cbc:PaidAmount currencyID="SAR">11.50</cbc:PaidAmount>
    </cac:PrepaidPayment>
  <!-- Code omitted for clarity -->
</Invoice>

4.1.17. TaxSubTotal

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/TaxSubtotalExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:TaxTotal>
      <cac:TaxSubtotal>
          <ext:UBLExtensions>
              <ext:UBLExtension>
                  <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:TaxSubtotalExtension</ext:ExtensionURI> (1)
                  <ext:ExtensionContent>
                      <puf:PageroExtension>
                          <puf:TaxSubtotalExtension/> (2)
                      </puf:PageroExtension>
                  </ext:ExtensionContent>
              </ext:UBLExtension>
          </ext:UBLExtensions>
          <!-- Code omitted for clarity -->
      </cac:TaxSubtotal>
  </cac:TaxTotal>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table lists all additional elements added to the extension.

Table 50. Elements added in puf:TaxSubtotalExtension
Element	Description
`puf:TaxCurrencyTaxableAmount`	Tax currency taxable amount Taxable amount in tax currency per subtotal.
`puf:TaxCurrencyTaxableAmount/@currencyID`	Tax currency taxable amount currency Currency of taxable amount in tax currency per subtotal.
`puf:TaxCurrencyTaxAmount`	Tax currency tax amount Tax amount in tax currency per subtotal.
`puf:TaxCurrencyTaxAmount/@currencyID`	Tax currency tax amount currency Currency of tax amount in tax currency per subtotal.
`puf:TaxInclusiveAmount`	Total amount including tax Total amount including tax per subtotal.
`puf:TaxInclusiveAmount/@currencyID`	Currency of TaxInclusiveAmount For valid values see code list PUF-004-CURRENCYCODE.
`puf:TaxCurrencyTaxInclusiveAmount`	Total amount including tax in tax currency Total amount including tax per subtotal in tax currency.
`puf:TaxCurrencyTaxInclusiveAmount/@currencyID`	Currency of TaxCurrencyTaxInclusiveAmount For valid values see code list PUF-004-CURRENCYCODE.
`puf:TaxChargeability/cbc:TaxTypeCode`	Tax chargeability Tax chargeability per tax (see Italy section here).

Tax currency amounts

In Peppol BIS 3.0 billing it’s only possible to provide the tax currency summary amount of all tax sub totals.

In order to extend the support, it’s possible to use the PUF TaxSubtotalExtension to provide the taxable and tax amount in tax currency per each sub total.

See example below.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:TaxCurrencyCode>USD</cbc:TaxCurrencyCode>
  <!-- Code omitted for clarity -->
  <cac:TaxExchangeRate>
    <cbc:SourceCurrencyCode>EUR</cbc:SourceCurrencyCode>
    <cbc:TargetCurrencyCode>USD</cbc:TargetCurrencyCode>
    <cbc:CalculationRate>1.17</cbc:CalculationRate>
    <cbc:MathematicOperatorCode>Multiply</cbc:MathematicOperatorCode>
    <cbc:Date>2019-01-01</cbc:Date>
  </cac:TaxExchangeRate>
  <!-- Code omitted for clarity -->
  <cac:TaxTotal>
      <cbc:TaxAmount currencyID="EUR">37.00</cbc:TaxAmount>
      <cac:TaxSubtotal>
          <ext:UBLExtensions>
              <ext:UBLExtension>
                  <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:TaxSubtotalExtension</ext:ExtensionURI>
                  <ext:ExtensionContent>
                      <puf:PageroExtension>
                          <puf:TaxSubtotalExtension>
                              <puf:TaxCurrencyTaxableAmount currencyID="USD">117.00</puf:TaxCurrencyTaxableAmount> (1)
                              <puf:TaxCurrencyTaxAmount currencyID="USD">29.25</puf:TaxCurrencyTaxAmount> (2)
                              <puf:TaxInclusiveAmount currencyID="EUR">125.00</puf:TaxInclusiveAmount>
                              <puf:TaxCurrencyTaxInclusiveAmount currencyID="USD">146.25</puf:TaxCurrencyTaxInclusiveAmount>
                          </puf:TaxSubtotalExtension>
                      </puf:PageroExtension>
                  </ext:ExtensionContent>
              </ext:UBLExtension>
          </ext:UBLExtensions>
          <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
          <cbc:TaxAmount currencyID="EUR">25.00</cbc:TaxAmount>
          <cac:TaxCategory>
              <cbc:ID>S</cbc:ID>
              <cbc:Percent>25</cbc:Percent>
              <cac:TaxScheme>
                  <cbc:ID>VAT</cbc:ID>
              </cac:TaxScheme>
          </cac:TaxCategory>
      </cac:TaxSubtotal>
      <cac:TaxSubtotal>
          <ext:UBLExtensions>
              <ext:UBLExtension>
                  <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:TaxSubtotalExtension</ext:ExtensionURI>
                  <ext:ExtensionContent>
                      <puf:PageroExtension>
                          <puf:TaxSubtotalExtension>
                              <puf:TaxCurrencyTaxableAmount currencyID="USD">117.00</puf:TaxCurrencyTaxableAmount> (3)
                              <puf:TaxCurrencyTaxAmount currencyID="USD">14.04</puf:TaxCurrencyTaxAmount> (4)
                              <puf:TaxInclusiveAmount currencyID="EUR">112.00</puf:TaxInclusiveAmount>
                              <puf:TaxCurrencyTaxInclusiveAmount currencyID="USD">131.04</puf:TaxCurrencyTaxInclusiveAmount>
                          </puf:TaxSubtotalExtension>
                      </puf:PageroExtension>
                  </ext:ExtensionContent>
              </ext:UBLExtension>
          </ext:UBLExtensions>
          <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
          <cbc:TaxAmount currencyID="EUR">12.00</cbc:TaxAmount>
          <cac:TaxCategory>
              <cbc:ID>S</cbc:ID>
              <cbc:Percent>12</cbc:Percent>
              <cac:TaxScheme>
                  <cbc:ID>VAT</cbc:ID>
              </cac:TaxScheme>
          </cac:TaxCategory>
      </cac:TaxSubtotal>
  </cac:TaxTotal>
  <cac:TaxTotal>
      <cbc:TaxAmount currencyID="USD">43.29</cbc:TaxAmount> (5)
  </cac:TaxTotal>
  <!-- Code omitted for clarity -->
</Invoice>

1	Taxable amount in tax currency for 25% rate.
2	Tax amount in tax currency for 25% rate.
3	Taxable amount in tax currency for 12% rate.
4	Tax amount in tax currency for 12% rate.
5	Summary of all sub totals `TaxCurrencyTaxAmount`.

4.1.18. LegalMonetaryTotal

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/LegalMonetaryTotalExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:LegalMonetaryTotal>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LegalMonetaryTotalExtension</ext:ExtensionURI> (1)
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:LegalMonetaryTotalExtension/> (2)
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:LegalMonetaryTotal>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table shows the definition of the new elements added to the extension.

Table 51. Elements added in puf:LegalMonetaryTotalExtension
Element	Description
`puf:TaxCurrencyTaxExclusiveAmount`	Tax currency tax exclusive amount If the document currency and tax currency differs, tax exclusive Amount in tax currency should be specified here.
`puf:TaxCurrencyTaxExclusiveAmount/@currencyID`	Tax currency tax exclusive amount currency code Currency of the tax currency tax exclusive amount. For valid values see code list PUF-004-CURRENCYCODE.
`puf:TaxCurrencyTaxInclusiveAmount`	Tax currency tax inclusive amount If the document currency and tax currency differs, tax inclusive amount in tax currency should be specified here.
`puf:TaxCurrencyTaxInclusiveAmount/@currencyID`	Tax currency tax inclusive amount currency code Currency of the tax currency tax inclusive Amount. For valid values see code list PUF-004-CURRENCYCODE.
`puf:TaxCurrencyPayableAmount`	Tax currency payable amount If the document currency and tax currency differs, payable amount in tax currency should be specified here.
`puf:TaxCurrencyPayableAmount/@currencyID`	Tax currency payable amount currency code Currency of the tax currency payable amount. For valid values see code list PUF-004-CURRENCYCODE.
`puf:PaymentInKind/puf:Amount`	Payment in kind amount Payment in kind amount on invoice.
`puf:PaymentInKind/puf:Amount/@currencyID`	Payment in kind currency code Currency of the payment in kind amount. For valid values see code list PUF-004-CURRENCYCODE.
`puf:PaymentInKind/cbc:Note`	Payment in kind note Description of payment in kind.

Tax currency amounts

This section show an example of how to provide the documents total amounts in its tax currency.

Example
Example with EUR as document currency and USD as Tax currency

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:TaxCurrencyCode>USD</cbc:TaxCurrencyCode>
  <!-- Code omitted for clarity -->
  <cac:TaxExchangeRate>
    <cbc:SourceCurrencyCode>EUR</cbc:SourceCurrencyCode>
    <cbc:TargetCurrencyCode>USD</cbc:TargetCurrencyCode>
    <cbc:CalculationRate>1.16</cbc:CalculationRate> (1)
    <cbc:MathematicOperatorCode>Multiply</cbc:MathematicOperatorCode>
    <cbc:Date>2017-12-01</cbc:Date>
  </cac:TaxExchangeRate>
  <!-- Code omitted for clarity -->
  <cac:LegalMonetaryTotal>
    <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LegalMonetaryTotalExtension</ext:ExtensionURI>
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:LegalMonetaryTotalExtension>
                        <puf:TaxCurrencyTaxExclusiveAmount currencyID="USD">116.00</puf:TaxCurrencyTaxExclusiveAmount> (2)
                        <puf:TaxCurrencyTaxInclusiveAmount currencyID="USD">116.00</puf:TaxCurrencyTaxInclusiveAmount> (3)
                        <puf:TaxCurrencyPayableAmount currencyID="USD">116.00</puf:TaxCurrencyPayableAmount> (4)
                    </puf:LegalMonetaryTotalExtension>
                </puf:PageroExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
    </ext:UBLExtensions>
    <cbc:TaxExclusiveAmount currencyID="EUR">100.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="EUR">100.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="EUR">100.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
  <!-- Code omitted for clarity -->
</Invoice>

1	Exchange rate which the calculation is based upon.
2	Amount in tax currency calculated upon `TaxExclusiveAmount` and `CalculationRate`.
3	Amount in tax currency calculated upon `TaxInclusiveAmount` and `CalculationRate`.
4	Amount in tax currency calculated upon `PayableAmount` and `CalculationRate`.

Please note that tax has been excluded in above example.

Payment in Kind

Payment in kind is a way to use goods or services as payment instead of cash.

The elements available in PUF allow the possibility to provide the corresponding amount of the goods and services and a description.

Example
Payment In Kind is 100 EUR

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:TaxTotal>
      <cbc:TaxAmount currencyID="EUR">250</cbc:TaxAmount>
      <cac:TaxSubtotal>
          <cbc:TaxableAmount currencyID="EUR">1000</cbc:TaxableAmount>
          <cbc:TaxAmount currencyID="EUR">250</cbc:TaxAmount>
          <cac:TaxCategory>
              <cbc:ID>S</cbc:ID>
              <cbc:Percent>25.00</cbc:Percent>
              <cac:TaxScheme>
                  <cbc:ID>VAT</cbc:ID>
              </cac:TaxScheme>
          </cac:TaxCategory>
      </cac:TaxSubtotal>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LegalMonetaryTotalExtension</ext:ExtensionURI>
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:LegalMonetaryTotalExtension>
                          <puf:PaymentInKind>
                              <puf:Amount currency="EUR">100</puf:Amount> (1)
                              <cbc:Note>Text describing the payment in kind</cbc:Note>
                          </puf:PaymentInKind>
                      </puf:LegalMonetaryTotalExtension>
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <cbc:LineExtensionAmount currencyID="EUR">1000</cbc:LineExtensionAmount>
      <cbc:TaxExclusiveAmount currencyID="EUR">1000</cbc:TaxExclusiveAmount>
      <cbc:TaxInclusiveAmount currencyID="EUR">1250</cbc:TaxInclusiveAmount>
      <cbc:PayableAmount currencyID="EUR">1150</cbc:PayableAmount> (2)
  </cac:LegalMonetaryTotal>
  <!-- Code omitted for clarity -->
</Invoice>

1	The amount 100 EUR is the payment in kind.
2	100 EUR is subtracted on the `TaxInclusiveAmount`, calculation 1250 - 100 = 1150, resulting in new Payable amount.

4.2. Line level

Below chapters describe the different extensions added on line level.

4.2.1. RestrictedInformation

RestrictedInformation has been added on line level in order to cater the need for unique country specific data and internal customer information that might be required for internal processing.

The UBL extension to be used for TaxCurrencyLineExtensionAmount on line level is ext:UBLExtensions.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/LineExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI> (1)
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:LineExtension>
                        <puf:RestrictedInformation/> (2)
                    </puf:LineExtension>
                </puf:PageroExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
    </ext:UBLExtensions>
    <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table show the definition of the new element added to the extension.

Table 52. Elements added in puf:RestrictedInformation
Element	Description
`puf:Key`	Key Key defining the type of value.
`puf:Value`	Value Value relevant to the assigned key.

Example
RestrictedInformation example from Hungary specific section

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI>
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:LineExtension>
                        <puf:RestrictedInformation>
                            <puf:Key>lineModificationReferenceLineOperation</puf:Key>
                            <puf:Value>CREATE</puf:Value>
                        </puf:RestrictedInformation>
                    </puf:LineExtension>
                </puf:PageroExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

4.2.2. TaxCurrencyLineExtensionAmount

Element TaxCurrencyLineExtensionAmount has been added in order to specify the lines net amount in tax currency.

The UBL extension to be used for TaxCurrencyLineExtensionAmount on line level is ext:UBLExtensions.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/LineExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI> (1)
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:LineExtension/> (2)
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table shows the definition of the new elements added to the extension.

Table 53. Elements added to puf:LineExtension
Element	Description
`puf:TaxCurrencyLineExtensionAmount`	Tax currency line net amount Net amount in tax currency.
`puf:TaxCurrencyLineExtensionAmount/@currencyID`	Tax currency line net amount currency code Currency of the `puf:TaxCurrencyLineExtensionAmount`. For valid values see code list PUF-004-CURRENCYCODE.

Example
Line with both net amount in document currency and tax currency

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI>
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:LineExtension>
                          <puf:TaxCurrencyLineExtensionAmount currencyID="USD">117.00</puf:TaxCurrencyLineExtensionAmount> (1)
                      </puf:LineExtension>
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount> (2)
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

1	The net amount in tax currency.
2	The net amount in document currency.

4.2.3. TaxInclusiveLineExtensionAmount

Element TaxInclusiveLineExtensionAmount has been added in order to specify the lines total amount including taxes.

The UBL extension to be used for TaxInclusiveLineExtensionAmount on line level is ext:UBLExtensions.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/LineExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI> (1)
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:LineExtension/> (2)
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table shows the definition of the new elements added to the extension.

Table 54. Elements added to puf:LineExtension
Element	Description
`puf:TaxInclusiveLineExtensionAmount`	Tax inclusive line total amount Total line amount, including tax, discount and charges.
`puf:TaxInclusiveLineExtensionAmount/@currencyID`	Tax inclusive line total amount currency code Currency of the `puf:TaxInclusiveLineExtensionAmount`. For valid values see code list PUF-004-CURRENCYCODE.

Example
Line with tax inclusive amount

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI>
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:LineExtension>
                          <puf:TaxInclusiveLineExtensionAmount currencyID="EUR">1100</puf:TaxInclusiveLineExtensionAmount> (1)
                      </puf:LineExtension>
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <cbc:LineExtensionAmount currencyID="EUR">1000</cbc:LineExtensionAmount> (2)
      <cac:TaxTotal>
        <cbc:TaxAmount currencyID="EUR">100</cbc:TaxAmount>
      </cac:TaxTotal>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

1	The amount including tax.
2	The amount excluding tax.

4.2.4. TaxCurrencyTaxInclusiveLineExtensionAmount

Element TaxCurrencyTaxInclusiveLineExtensionAmount has been added in order to specify the lines total amount including taxes in tax currency.

The UBL extension to be used for TaxInclusiveLineExtensionAmount on line level is ext:UBLExtensions.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/LineExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI> (1)
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:LineExtension/> (2)
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table shows the definition of the new elements added to the extension.

Table 55. Elements added to puf:LineExtension
Element	Description
`puf:TaxCurrencyTaxInclusiveLineExtensionAmount`	Tax currency line total amount Total line amount, including tax, discount and charges in tax currency.
`puf:TaxCurrencyTaxInclusiveLineExtensionAmount/@currencyID`	Tax currency line total amount currency code Currency of the `puf:TaxCurrencyTaxInclusiveLineExtensionAmount`. For valid values see code list PUF-004-CURRENCYCODE.

Example
Line with the total amount including tax both in document and tax currency

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI>
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:LineExtension>
                          <puf:TaxInclusiveLineExtensionAmount currencyID="EUR">100.00</puf:TaxInclusiveLineExtensionAmount> (1)
                          <puf:TaxCurrencyTaxInclusiveLineExtensionAmount currencyID="USD">120.00</puf:TaxCurrencyTaxInclusiveLineExtensionAmount> (2)
                      </puf:LineExtension>
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

1	The amount including tax in document currency.
2	The amount including tax in tax currency.

4.2.5. LineExclAllowanceChargeAmount

In addition to the LineExtensionAmount a new element has been added to specify the line amount excluding any allowances and charges on the line.

The UBL extension to be used for LineExclAllowanceChargeAmount on line level is ext:UBLExtensions.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/LineExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI> (1)
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:LineExtension/> (2)
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table shows the definition of the new elements added to the extension.

Table 56. Elements added to puf:LineExtension
Element	Description
`puf:LineExclAllowanceChargeAmount`	Line total amount excluding tax, allowance and charges Sum of the line amounts, the amount is excluded VAT, Tax, allowances and charges.
`puf:LineExclAllowanceChargeAmount/@currencyID`	Line total amount excluding tax, allowance and charges currency code Currency of the Line Excl Allowance Charge Amount. For valid values see code list PUF-004-CURRENCYCODE.

Example
Line with 100 EUR discount

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI>
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:LineExtension>
                          <puf:LineExclAllowanceChargeAmount currencyID="EUR">1000</puf:LineExclAllowanceChargeAmount> (1)
                      </puf:LineExtension>
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <cbc:LineExtensionAmount currencyID="EUR">900</cbc:LineExtensionAmount> (2)
      <cac:AllowanceCharge>
          <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
          <cbc:Amount currencyID="EUR">100</cbc:Amount>
      </cac:AllowanceCharge>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

1	The amount excluded the discount.
2	The amount included the discount.

4.2.6. OriginatorDocumentReference

In order to specify the tender reference on line level, Originator document reference has been added to line extension.

The UBL extension to be used for OriginatorDocumentReference on line level is ext:UBLExtensions.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/LineExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI> (1)
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:LineExtension>
                          <puf:OriginatorDocumentReference/> (2)
                      </puf:LineExtension>
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table shows the definition of the new elements added to the extension.

Table 57. Elements added to puf:LineExtension/puf:OriginatorDocumentReference
Element	Description
`cbc:ID`	Tender reference identifer Identification of the tender reference.
`cbc:IssueDate`	Referenced tender issue date Date of issue of the referenced tender, date should be formatted "yyyy-mm-dd".

Example
Originator document reference ID and date

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI>
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:LineExtension>
                          <puf:OriginatorDocumentReference>
                              <cbc:ID>123456</cbc:ID>
                              <cbc:IssueDate>2018-01-01</cbc:IssueDate>
                          </puf:OriginatorDocumentReference>
                      </puf:LineExtension>
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

4.2.7. ProjectReference

In order to specify the project reference on line level, project reference has been added to line extension.

The UBL extension to be used for ProjectReference on line level is ext:UBLExtensions.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/LineExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI> (1)
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:LineExtension>
                          <puf:ProjectReference/> (2)
                      </puf:LineExtension>
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table shows the definition of the new elements added to the extension.

Table 58. Elements added to puf:LineExtension/puf:ProjectReference
Element	Description
`cbc:ID`	Project reference identifier Identification of the project reference.

Example
Project reference ID

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI>
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:LineExtension>
                          <puf:ProjectReference>
                              <cbc:ID>123456</cbc:ID>
                          </puf:ProjectReference>
                      </puf:LineExtension>
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

4.2.8. OrderLineReference

In addition, an extension has been created for providing additional information not supported in UBL 2.1.

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/LineExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <!-- Code omitted for clarity -->
      <cac:OrderLineReference>
          <cac:OrderReference>
              <ext:UBLExtensions>
                  <ext:UBLExtension>
                      <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI> (1)
                      <ext:ExtensionContent>
                          <puf:PageroExtension>
                              <puf:LineExtension>
                                  <puf:OrderLineReference/> (2)
                              </puf:LineExtension>
                          </puf:PageroExtension>
                      </ext:ExtensionContent>
                  </ext:UBLExtension>
              </ext:UBLExtensions>
              <!-- Code omitted for clarity -->
          </cac:OrderReference>
      </cac:OrderLineReference>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table show the definition of the new element added to the extension.

Table 59. Elements added in puf:OrderLineReference
Element	Description
`puf:SalesOrderIssueDate`	Sales order issue date Date of the sales order, date should be formatted "yyyy-mm-dd".

Example
Order line reference containing all available elements

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <!-- Code omitted for clarity -->
      <cac:OrderLineReference>
          <cbc:LineID>1</cbc:LineID>
          <cac:OrderReference>
              <ext:UBLExtensions>
                  <ext:UBLExtension>
                      <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI>
                      <ext:ExtensionContent>
                          <puf:PageroExtension>
                              <puf:LineExtension>
                                  <puf:OrderLineReference>
                                      <puf:SalesOrderIssueDate>2019-01-01</puf:SalesOrderIssueDate>
                                  </puf:OrderLineReference>
                              </puf:LineExtension>
                          </puf:PageroExtension>
                      </ext:ExtensionContent>
                  </ext:UBLExtension>
              </ext:UBLExtensions>
              <cbc:ID>Purchase Order ID</cbc:ID>
              <cbc:SalesOrderID>Sales Order ID</cbc:SalesOrderID>
              <cbc:IssueDate>2019-01-01</cbc:IssueDate>
          </cac:OrderReference>
      </cac:OrderLineReference>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

4.2.9. ContractDocumentReference

In order to specify the contract information on line level, ContractDocumentReference has been added to Line extension.

The UBL extension to be used for ContractDocumentReference on line level is ext:UBLExtensions.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/LineExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI> (1)
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:LineExtension>
                          <puf:ContractDocumentReference/> (2)
                      </puf:LineExtension>
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table shows the definition of the new elements added to the extension.

Table 60. Elements added to puf:LineExtension/puf:ContractDocumentReference
Element	Description
`cbc:ID`	Referenced contract identifier Identification of the referenced contract.
`cbc:IssueDate`	Referenced contract issue date Date of issue of the referenced contract, date should be formatted "yyyy-mm-dd".
`puf:BuyerContractID`	Referenced buyer contract identifier ID for the buyer referenced contract document.
`puf:BuyerContractIssueDate`	Referenced buyer contract issue date Issue date for the buyer referenced contract document, date should be formatted "yyyy-mm-dd".

Example
Contract document ID and date

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <ext:UBLExtensions>
          <ext:UBLExtension>
              <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI>
              <ext:ExtensionContent>
                  <puf:PageroExtension>
                      <puf:LineExtension>
                          <puf:ContractDocumentReference>
                              <cbc:ID>123456</cbc:ID>
                              <cbc:IssueDate>2018-01-01</cbc:IssueDate>
                              <puf:BuyerContractID>BuyerContractID</puf:BuyerContractID>
                                                                  <puf:BuyerContractIssueDate>2019-01-01</puf:BuyerContractIssueDate>
                          </puf:ContractDocumentReference>
                      </puf:LineExtension>
                  </puf:PageroExtension>
              </ext:ExtensionContent>
          </ext:UBLExtension>
      </ext:UBLExtensions>
      <!-- Code omitted for clarity -->
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

4.2.10. Item

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/ItemExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <!-- Code omitted for clarity -->
      <cac:Price>
          <ext:UBLExtensions>
              <ext:UBLExtension>
                  <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:ItemExtension</ext:ExtensionURI> (1)
                  <ext:ExtensionContent>
                      <puf:PageroExtension>
                          <puf:ItemExtension/> (2)
                      </puf:PageroExtension>
                  </ext:ExtensionContent>
              </ext:UBLExtension>
          </ext:UBLExtensions>
          <!-- Code omitted for clarity -->
      </cac:Price>
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table show the definition of the new element added to the extension.

Table 61. Elements added to puf:ItemExtension
Element	Description
`puf:ItemType`	Item type Type of item, valid values are `GOODS` or `SERVICE`.

Example
Line with goods item

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <cac:Item>
        <ext:UBLExtensions>
            <ext:UBLExtension>
                <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:ItemExtension</ext:ExtensionURI>
                <ext:ExtensionContent>
                    <puf:PageroExtension>
                        <puf:ItemExtension>
                            <puf:ItemType>GOODS</puf:ItemType>
                        </puf:ItemExtension>
                    </puf:PageroExtension>
                </ext:ExtensionContent>
            </ext:UBLExtension>
        </ext:UBLExtensions>
      </cac:Item>
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

4.2.11. Price

The Price segment has been extended with new elements.

The UBL extension to be used for below elements can be found here.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/PriceExtension.

See example below as well as the URI to be used for this extension.

Example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <!-- Code omitted for clarity -->
      <cac:Price>
          <ext:UBLExtensions>
              <ext:UBLExtension>
                  <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:PriceExtension</ext:ExtensionURI> (1)
                  <ext:ExtensionContent>
                      <puf:PageroExtension>
                          <puf:PriceExtension/> (2)
                      </puf:PageroExtension>
                  </ext:ExtensionContent>
              </ext:UBLExtension>
          </ext:UBLExtensions>
          <!-- Code omitted for clarity -->
      </cac:Price>
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

1	URI to be used if this extension is added.
2	Structure to be used if information from this extension will be used.

Below table show the definition of the new element added to the extension.

Table 62. Elements added to puf:PriceExtension
Element	Description
`puf:PriceInclAllowanceChargeAmount`	Price including allowances and charges Unit price including allowances or charges. Note that the value should include the `cac:AllowanceCharge` applied on line level (not to be confused with `cac:Price/cac:AllowanceCharge`), as shown in the example "Line with 100 EUR discount" below.
`puf:PriceInclAllowanceChargeAmount/@currencyID`	Currency code for price including allowances and charges Currency of the unit price including allowances or charges. For valid values see code list PUF-004-CURRENCYCODE.
`puf:TaxCurrencyPriceAmount`	Price in tax currency Unit price excluding allowances or charges in tax currency.
`puf:TaxCurrencyPriceAmount/@currencyID`	Currency code for price in tax currency Currency of `puf:TaxCurrencyPriceAmount`. For valid values see code list PUF-004-CURRENCYCODE.

Example
Line with 100 EUR discount

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <cbc:InvoicedQuantity unitCode="EA">1</cbc:InvoicedQuantity>
      <cbc:LineExtensionAmount currencyID="EUR">900.00</cbc:LineExtensionAmount>
      <cac:AllowanceCharge>
          <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
          <cbc:Amount currencyID="EUR">100.00</cbc:Amount>
      </cac:AllowanceCharge>
      <!-- Code omitted for clarity -->
      <cac:Price>
        <ext:UBLExtensions>
            <ext:UBLExtension>
                <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:PriceExtension</ext:ExtensionURI>
                <ext:ExtensionContent>
                    <puf:PageroExtension>
                        <puf:PriceExtension>
                            <puf:PriceInclAllowanceChargeAmount currencyID="EUR">900.00</puf:PriceInclAllowanceChargeAmount> (2)
                            <puf:TaxCurrencyPriceAmount currencyID="USD">1170.00</puf:TaxCurrencyPriceAmount> (3)
                        </puf:PriceExtension>
                    </puf:PageroExtension>
                </ext:ExtensionContent>
            </ext:UBLExtension>
        </ext:UBLExtensions>
        <cbc:PriceAmount currencyID="EUR">1000.00</cbc:PriceAmount> (1)
      </cac:Price>
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

1	The unit price excluding the discount.
2	The unit price including the discount.
3	Unit price provided in tax currency, calculated with an exchange rate of 1.17.

5. Country specifics

This section will provide information regarding on how to include common country specific data in PUF.

5.1. Basque Country

This section contains information about special requirements concerning invoicing in the Basque Country.

5.1.1. Invoice description

When reporting an invoice to the Basque tax authorities, it is a requirement to provide an invoice description. This is a description of why the invoice exists and what its purpose is.

This description is mandatory, and can be sent in the regular Note field.

This information is also shown to any recipients of the invoice.

Example
Invoice Description example

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:Note>Reason for document.</cbc:Note>
  <!-- Code omitted for clarity -->
</Invoice>

5.1.2. Invoice series

If the invoice follows an invoice series, this should be reported to the Basque tax authorities.

Do note that when issuing a credit note it is mandatory to have a series. Furthermore, when issuing a credit note and referencing an earlier invoice’s series the structure shown in here should be used.

Example
Invoice Series example

<Invoice>
  <ext:UBLExtensions>
    <!-- Invoice Series if applicable -->
    <ext:UBLExtension>
      <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:InvoiceSeries</ext:ExtensionURI>
      <ext:ExtensionContent>
          <puf:PageroExtension>
              <puf:InvoiceSeries>
                  <cbc:ID>InvSeries1</cbc:ID>
              </puf:InvoiceSeries>
          </puf:PageroExtension>
      </ext:ExtensionContent>
    </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

5.1.3. PartyIdentification

In the Basque Country there is a potential need to provide additional party identifiers that are not available in the ISO 6523 ICD list.

These additional identifiers for use in the Basque Country can be found here: Identification scheme Basque Country.

Example
Example with additional id provided in Basque Country in Party structure

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:AccountingCustomerParty>
      <cac:Party>
          <!-- Code omitted for clarity -->
          <cac:PartyIdentification>
              <cbc:ID schemeID="TB:PASSPORT">0123456789</cbc:ID>(1)
          </cac:PartyIdentification>
          <!-- Code omitted for clarity -->
      </cac:Party>
    </cac:AccountingCustomerParty>
    <!-- Code omitted for clarity -->
</Invoice>

1	The passport id provided as `cac:PartyIdentification/cbc:ID`.

5.1.4. Tax category codes

Tax category codes for the Basque Country can be found here: Tax category codes Basque Country.

5.1.5. Tax regime

When reporting an invoice to the Basque tax authorities, it is required to specify the tax regime codes the invoice falls under.

Up to three of these codes can be used in the same invoice.

Value Description

01

Transaction in general regime.

02

Exports.

03

Transactions covered by the special tax regime for used goods, art objects, antiques and collectors' items.

04

Special tax regime for investment gold.

05

Special regime for travel agencies.

06

Special regime for consolidated groups in VAT (Advanced Level).

07

Special cash-basis regime.

08

Transactions subject to IPSI / IGIC (Tax on Production, Services and Imports / General Indirect Tax of the Canary Islands).

09

Sales from provision of services by travel agencies acting as mediators on behalf of third parties. (Additional Provision 3 of the Invoicing Regulations)

10

Amounts collected on behalf of third parties of professional fees or rights derived from industrial property, copyright or others on behalf of members or associates made by societies, associations, professional institutes or other entities performing these payment collection functions.

11

Transactions involving rental of business premises subject to withholding.

12

Transactions involving rental of business premises not subject to withholding.

13

Transactions involving rental of business premises subject or not to withholding.

14

Invoice with VAT pending accrual in site certifications whose recipient is a public administration (government authority).

15

Invoice with VAT pending accrual in chain of title transactions.

51

Transactions in special additional VAT regime.

52

Transactions in simplified regime.

53

Transactions carried out by persons or entities that are not considered businessmen, businesswomen or professionals to VAT effects.

The value should be provided in element RestrictedInformation with key SignificantTaxRegime.

Example
Tax Regime example

<Invoice>
  <!-- Code omitted for clarity -->
  <ext:UBLExtensions>
    <ext:UBLExtension>
        <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:RestrictedInformation</ext:ExtensionURI>
        <ext:ExtensionContent>
            <puf:PageroExtension>
              <puf:RestrictedInformation>
                  <puf:Key>SignificantTaxRegime</puf:Key>
                  <puf:Value>01</puf:Value>
              </puf:RestrictedInformation>
            </puf:PageroExtension>
        </ext:ExtensionContent>
    </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

5.1.6. Transaction type

When reporting a cross-border invoice (i.e. not within Spain) to the Basque tax authorities, it is required to specify the transaction type the invoice falls under.

This will be either Goods or Service.

It is currently only supported to send one type per invoice.

If you invoice for both goods and services, it is necessary to split these into two or more invoices.

Value Description

GOODS

The invoice is for the sale of goods.

SERVICE

The invoice is for the sale of services.

The value should be provided in element RestrictedInformation with key TransactionType.

Example
Transaction Type example

<Invoice>
  <!-- Code omitted for clarity -->
  <ext:UBLExtensions>
    <ext:UBLExtension>
        <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:RestrictedInformation</ext:ExtensionURI>
        <ext:ExtensionContent>
            <puf:PageroExtension>
              <puf:RestrictedInformation>
                  <puf:Key>TransactionType</puf:Key>
                  <puf:Value>SERVICE</puf:Value>
              </puf:RestrictedInformation>
            </puf:PageroExtension>
        </ext:ExtensionContent>
    </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

5.1.7. Correction reason code

When reporting a correction (Credit Note) to the Basque tax authorities, it is required to specify why the correction is being made.

Below is a list of allowed values.

Value Description

R1

Error based on law and Art. 80 One, Two and Six of the VAT Regulation.

R2

Article 80 Three of the VAT Regulation.

R3

Article 80 Four of the VAT Regulation.

R4

Others.

R5

Corrective invoice for simplified invoice.

The value should be provided in the element puf:Code within the BillingReference structure.

Example
Credit reason code example

<CreditNote>
  <ext:UBLExtensions>
    <ext:UBLExtension>
        <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:BillingReferenceExtension</ext:ExtensionURI>
          <ext:ExtensionContent>
            <puf:PageroExtension>
              <puf:BillingReferenceExtension>
                <!-- Referenced invoice's serie, if applicable -->
                <puf:InvoiceSeries>
                  <cbc:ID>InvSeries1</cbc:ID>
                </puf:InvoiceSeries>
                <cbc:Note>Textual note describing the reason for issuing a credit/debit note</cbc:Note>
                <!-- Reason for credit in code form, if applicable -->
                <puf:Code>R1</puf:Code>(1)
              </puf:BillingReferenceExtension>
            </puf:PageroExtension>
          </ext:ExtensionContent>
        </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</CreditNote>

1	The reason code provided.

5.2. Canada

This section contains information about requirements and other information concerning invoicing in Canada.

5.2.1. Tax type scheme

Tax type scheme codes for Canada can be found in PUF-009-TAXTYPESCHEME.

5.2.2. Party identification

There is a possible requirement to provide additional party identifiers that are not available in the ISO 6523 ICD list.

These additional identifiers for use in Canada can be found here Identification scheme Canada.

Example
Example with additional id’s provided in Canada in Party structure

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:AccountingSupplierParty>
    <!-- Code omitted for clarity -->
    <cac:Party>
        <!-- Code omitted for clarity -->
        <cac:PartyIdentification>
            <cbc:ID schemeID="CA:GST">123456789RT0002</cbc:ID>(1)
        </cac:PartyIdentification>
        <cac:PartyIdentification>
            <cbc:ID schemeID="CA:QST">123456789TQ0002</cbc:ID>(2)
        </cac:PartyIdentification>
        <!-- Code omitted for clarity -->
    </cac:Party>
  </cac:AccountingSupplierParty>

</Invoice>

1	GST number provided as `cac:PartyIdentification/cbc:ID`.
2	QST number provided as `cac:PartyIdentification/cbc:ID`.

5.3. France

This section contains information about requirements and other information concerning invoicing in France.

5.3.1. Service code

Service code is a routing code required by some customers to identify the correct recipient in French Government Portal.

It’s used as an addition to the SIRET number, which is the main identifier for all government recipients.

The Service code should be provided in the extension block under cac:AccountingCustomerParty/cac:Party, in the structure puf:PageroExtension/puf:PartyExtension/puf:ADAID.

More information how to use ADAID can be found here.

See example below, note that cbc:Name is not mandatory to send, but opens up the possibility to provide the name of the receiving unit.

Example

<Invoice>
    <!-- Code omitted for clarity -->
    <cac:AccountingCustomerParty>
        <!-- Code omitted for clarity -->
        <cac:Party>
            <ext:UBLExtensions>
                <ext:UBLExtension>
                    <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:PartyExtension</ext:ExtensionURI>
                    <ext:ExtensionContent>
                        <puf:PageroExtension>
                            <puf:PartyExtension>
                                <puf:ADAID>
                                    <cbc:ID>1234567890</cbc:ID>
                                    <cbc:Name>Name of receiving unit</cbc:Name>
                                    <puf:IDType listID="PUF-002-ADAID">FR:ServiceCode</puf:IDType>
                                </puf:ADAID>
                            </puf:PartyExtension>
                        </puf:PageroExtension>
                    </ext:ExtensionContent>
                </ext:UBLExtension>
            </ext:UBLExtensions>
            <!-- Code omitted for clarity -->
        </cac:Party>
    </cac:AccountingCustomerParty>
    <!-- Code omitted for clarity -->
</Invoice>

5.3.2. Legal commitments

Entities behind French Government portal can set up validation of certain elements called legal commitments. Therefore it’s recommended to support the below values in order to fulfill the requirements of this validation.

Customer contract defined as "Contrat"

Contract reference identifier and Date

Example

<Invoice>
    <!-- Code omitted for clarity -->
    <cac:ContractDocumentReference>
        <cbc:ID>Contract number</cbc:ID>
        <cbc:IssueDate>2019-01-01</cbc:IssueDate>
    </cac:ContractDocumentReference>
    <!-- Code omitted for clarity -->
</Invoice>

Tender reference defined as "Marché Public"

Tender reference identifier and Date

Example

<Invoice>
    <!-- Code omitted for clarity -->
    <cac:OriginatorDocumentReference>
        <cbc:ID>Tender number</cbc:ID>
        <cbc:IssueDate>2019-01-01</cbc:IssueDate>
    </cac:OriginatorDocumentReference>
</Invoice>
    <!-- Code omitted for clarity -->

Purchase order number defined as "Engagement"

Order reference identifier and Date

Example

<Invoice>
    <!-- Code omitted for clarity -->
    <cac:OrderReference>
        <cbc:ID>Order Number</cbc:ID>
        <cbc:IssueDate>2019-01-01</cbc:IssueDate>
    </cac:OrderReference>
    <!-- Code omitted for clarity -->
</Invoice>

5.4. Hungary

This section contains information about special requirements concerning invoicing in Hungary and Real-Time Invoice Reporting (RTIR)

5.4.1. Invoice appearance

Each document must have a Invoice Apperance code, the value depends on how the documents is distributed between the issuer and receiver.

Note that invoices distributed via email shall be classified as ELECTRONIC.

The table below lists valid codes.

Value Description

PAPER

Invoice issued on paper.

ELECTRONIC

Electronic invoice (non-EDI).

EDI

EDI invoice.

UNKNOWN

The software cannot identify the form of appearance of the invoice or it is unknown at the time of issue.

The code should match the defined distribution method, if this is unknown at the time of issuance, UNKNOWN must be used.

The value should be provided in element RestrictedInformation with key invoiceAppearance.

Example
Invoice Appearance ELECTRONIC example

<Invoice>
  <ext:UBLExtensions>
    <ext:UBLExtension>
        <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:RestrictedInformation</ext:ExtensionURI>
        <ext:ExtensionContent>
            <puf:PageroExtension>
              <puf:RestrictedInformation>
                  <puf:Key>invoiceAppearance</puf:Key>
                  <puf:Value>ELECTRONIC</puf:Value>
              </puf:RestrictedInformation>
            </puf:PageroExtension>
        </ext:ExtensionContent>
    </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

5.4.2. Tax number

The syntax of Hungarian tax IDs is 11 characters.

The first 8 digits is the tax payer ID.

The 9th digit is the VAT code.

The last two digits is the county code.

The 9th digit means:

1 - personal tax exemption, not VAT tax payer person
2 - general rules (scope in the Hunagrian VAT law)
3 - simplified entrepreneurial tax (it cannot be chosen anymore)
4 - group member tax ID
5 - group tax ID

For the seller tax number the 9th digit should be a 2 (or 1, 3, 5).

If the company have a group member tax ID the 9th digit must be a 5.

Hungarian tax id should be sent in the element cac:Party/cac:PartyLegalEntity/cbc:CompanyID.

The group member tax ID should be sent in cbc:PartyIdentification with a @schemeID attribute value defined in the list Identification scheme Hungary.

5.4.3. Customer VAT status

It’s mandatory to provide the customers VAT status, this determine allowed content and rules for the customer party.

Allowed values can be found in below table.

Value Description

DOMESTIC

Domestic VAT taxable person.

OTHER

Other (domestic non-VAT taxable person, non-natural person, foreign VAT taxable person and foreign non-VAT taxable person, non-natural person).

PRIVATE_PERSON

Non-VAT taxable natural person (domestic or foreign).

The value should be provided in element RestrictedInformation with key customerVatStatus.

Example
Customer VAT Status populated in RestrictedInformation

<Invoice>
  <ext:UBLExtensions>
    <ext:UBLExtension>
        <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:RestrictedInformation</ext:ExtensionURI>
        <ext:ExtensionContent>
            <puf:PageroExtension>
              <puf:RestrictedInformation>
                  <puf:Key>customerVatStatus</puf:Key>
                  <puf:Value>PRIVATE_PERSON</puf:Value>
              </puf:RestrictedInformation>
            </puf:PageroExtension>
        </ext:ExtensionContent>
    </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

5.4.4. Line expression indicator

lineExpressionIndicator indicates whether the unit of the item can be expressed as a natural unit of measurement. The indicator must be provided on each line.

If the value of the lineExpressionIndicator tag is true, the following values must be entered on the invoice line:

name of product or service
quantity
quantity unit
unit price

If the value of the lineExpressionIndicator tag is false, only the name of the product or service must be entered on the invoice line from above list.

The value should be provided in element RestrictedInformation with key lineExpressionIndicator.

Example
lineExpressionIndicator true

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
      <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI>
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:LineExtension>
                        <puf:RestrictedInformation>
                            <puf:Key>lineExpressionIndicator</puf:Key>
                            <puf:Value>true</puf:Value>
                        </puf:RestrictedInformation>
                    </puf:LineExtension>
                </puf:PageroExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
      </ext:UBLExtensions>
      <cbc:InvoicedQuantity unitCode="EA">1</cbc:InvoicedQuantity>
      <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
      <cac:Item>
        <cbc:Name>Article 1</cbc:Name>
      </cac:Item>
      <cac:Price>
        <cbc:PriceAmount currencyID="EUR">110.00</cbc:PriceAmount>
      </cac:Price>
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

5.4.5. Modification

Hungary RTIR flow require a special handling regarding credit and modification of documents, below section will give brief information how this must be handled.

Modify without master

When creating a modification document e.g. a credit note, it’s mandatory to indicate whether the original document has been reported or not.

The value should be provided in element RestrictedInformation with key modifyWithoutMaster.

Example
CreditNote with modifyWithoutMaster

<CreditNote>
  <ext:UBLExtensions>
    <ext:UBLExtension>
        <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:RestrictedInformation</ext:ExtensionURI>
        <ext:ExtensionContent>
            <puf:PageroExtension>
                <puf:RestrictedInformation>
                    <puf:Key>modificationIndex</puf:Key>
                    <puf:Value>1</puf:Value>
                </puf:RestrictedInformation>
                <puf:RestrictedInformation>
                    <puf:Key>modifyWithoutMaster</puf:Key>
                    <puf:Value>false</puf:Value>
                </puf:RestrictedInformation>
            </puf:PageroExtension>
        </ext:ExtensionContent>
    </ext:UBLExtension>
  </ext:UBLExtensions>
  <cbc:ID>111234552</cbc:ID>
  <cac:BillingReference>
    <cac:InvoiceDocumentReference>
        <cbc:ID>1234567</cbc:ID>
    </cac:InvoiceDocumentReference>
  </cac:BillingReference>
  <!-- Code omitted for clarity -->
</CreditNote>

Modification index

In Hungary it’s possible to reference the original invoice multiple times.

It’s therefore mandatory to specify on each modification/credit document the index of the document starting with value 1.

If additional documents will be sent referencing the same original invoice this index is increased by 1.

The value should be provided in element RestrictedInformation with key modificationIndex.

Example
CreditNote with modificationIndex

<CreditNote>
  <ext:UBLExtensions>
    <ext:UBLExtension>
        <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:RestrictedInformation</ext:ExtensionURI>
        <ext:ExtensionContent>
            <puf:PageroExtension>
                <puf:RestrictedInformation>
                    <puf:Key>modificationIndex</puf:Key>
                    <puf:Value>1</puf:Value>
                </puf:RestrictedInformation>
                <puf:RestrictedInformation>
                    <puf:Key>modifyWithoutMaster</puf:Key>
                    <puf:Value>false</puf:Value>
                </puf:RestrictedInformation>
            </puf:PageroExtension>
        </ext:ExtensionContent>
    </ext:UBLExtension>
  </ext:UBLExtensions>
  <cbc:ID>111234552</cbc:ID>
  <cac:BillingReference>
    <cac:InvoiceDocumentReference>
        <cbc:ID>1234567</cbc:ID>
    </cac:InvoiceDocumentReference>
  </cac:BillingReference>
  <!-- Code omitted for clarity -->
</CreditNote>

lineOperation and modificationReferenceLineNumber

Each line in a modification invoice or credit note must contain a lineModificationReferenceLineOperation and lineModificationReferenceLineNumberReference, below is a short explanation how to use the two different operations available MODIFY and CREATE.

Modify: Used to modify text and data on an invoice, when using operation MODIFY it’s not possible to change amounts on an invoice.

If the value of the operation is MODIFY, the lineModificationReferenceLineNumberReference element will contain the line item number of the item in the original invoice, or the line item number of the new item created in a previous modifying document, which is the subject of the modification.

Credit: In Hungary RTIR flow credit note is structured a bit different than a regular credit note.

In the file to the tax authority the operation CREATE must be sent on each line, which indicate that you Create a new line ontop of the referenced original invoice. In order to create a credit note, the operation CREATE must be sent on each line and then the subtract the original invoice line amount using minus sign and the original invoices line data.

The lineModificationReferenceLineNumberReference element will be the continuation of the original numbering created from the original invoice and all previous documents thereof.

It’s not possible to mix operation CREATE and MODIFY in the same document.

Both the lineModificationReferenceLineOperation and lineModificationReferenceLineNumberReference should be provided on each line in element RestrictedInformation.

Valid values for lineModificationReferenceLineOperation is CREATE and MODIFY with the key lineModificationReferenceLineOperation.

Example
Original Invoice

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <ext:UBLExtensions>
      <ext:UBLExtension>
          <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI>
          <ext:ExtensionContent>
              <puf:PageroExtension>
                  <puf:RestrictedInformation>
                      <puf:Key>lineExpressionIndicator</puf:Key>
                      <puf:Value>true</puf:Value>
                  </puf:RestrictedInformation>
              </puf:PageroExtension>
          </ext:ExtensionContent>
      </ext:UBLExtension>
    </ext:UBLExtensions>
      <cbc:ID>1</cbc:ID>
      <cbc:InvoicedQuantity unitCode="EA">1</cbc:InvoicedQuantity>
      <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount> (2)
      <cac:Item>
        <cbc:Name>Article 1</cbc:Name>
      </cac:Item>
      <cac:Price>
        <cbc:PriceAmount currencyID="EUR">100.00</cbc:PriceAmount>
      </cac:Price>
  </cac:InvoiceLine>
  <!-- Code omitted for clarity -->
</Invoice>

Example
Credit Note with modification of Invoice

<CreditNote>
  <!-- Code omitted for clarity -->
  <cac:CreditNoteLine>
    <ext:UBLExtensions>
      <ext:UBLExtension>
          <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:LineExtension</ext:ExtensionURI>
          <ext:ExtensionContent>
              <puf:PageroExtension>
                  <puf:RestrictedInformation>
                      <puf:Key>lineModificationReferenceLineOperation</puf:Key>
                      <puf:Value>CREATE</puf:Value>
                  </puf:RestrictedInformation>
                  <puf:RestrictedInformation>
                      <puf:Key>lineModificationReferenceLineNumberReference</puf:Key>
                      <puf:Value>2</puf:Value> (1)
                  </puf:RestrictedInformation>
                  <puf:RestrictedInformation>
                      <puf:Key>lineExpressionIndicator</puf:Key>
                      <puf:Value>true</puf:Value>
                  </puf:RestrictedInformation>
              </puf:PageroExtension>
          </ext:ExtensionContent>
      </ext:UBLExtension>
    </ext:UBLExtensions>
    <cbc:ID>1</cbc:ID>
    <cbc:CreditedQuantity unitCode="EA">-1</cbc:CreditedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">-100.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Name>Article 1</cbc:Name>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="EUR">100.00</cbc:PriceAmount>
    </cac:Price>
  </cac:CreditNoteLine>
  <!-- Code omitted for clarity -->
</CreditNote>

1	`lineModificationReferenceLineNumberReference` is the continuation of the original numbering created from the original invoice, in this example the original invoice line number was 1, then the `lineModificationReferenceLineNumberReference` will be 2.

5.5. India

This section contains information about special requirements concerning invoicing in India.

5.5.1. Place of supply

Place of supply determines the place (the State) where the GST shall be received by the government treasury.

The value should be provided in element RestrictedInformation with key POS.

Example
Place of Supply example

<Invoice>
  <ext:UBLExtensions>
    <ext:UBLExtension>
        <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:RestrictedInformation</ext:ExtensionURI>
        <ext:ExtensionContent>
            <puf:PageroExtension>
              <puf:RestrictedInformation>
                  <puf:Key>POS</puf:Key>
                  <puf:Value>01</puf:Value>
              </puf:RestrictedInformation>
            </puf:PageroExtension>
        </ext:ExtensionContent>
    </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

5.5.2. Party identification

In India there is a possible requirement to providing additional party identifiers that are not available in the ISO 6523 ICD list.

These additional identifiers for use in India can be found here: Identification scheme India.

Example
Example with additional id provided in India in Party structure

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:AccountingCustomerParty>
    <!-- Code omitted for clarity -->
    <cac:Party>
        <!-- Code omitted for clarity -->
        <cac:PartyIdentification>
            <cbc:ID schemeID="IN:GSTIN">11AAAAA3212A1AA</cbc:ID>(1)
        </cac:PartyIdentification>
        <!-- Code omitted for clarity -->
    </cac:Party>
</cac:AccountingCustomerParty>

</Invoice>

1	GSTIN number in India provided as `cac:PartyIdentification/cbc:ID`.

5.5.3. Party address information

The mandatory clearance platform IRP validate the below address information according to code lists.

cbc:CountrySubentityCode
Each party must contain the corresponding states code, the state code should be sent in element cbc:CountrySubentityCode and must be two digits.

Valid state codes can be found on the government website https://einvoice1.gst.gov.in/Others/MasterCodes.

The parties state code must correspond with the first two digits of the parties GSTIN number.

cbc:PostalZone
The post code or PIN code as referred to in India must exist on all parties and must be sent in cbc:PostalZone.

Valid codes can be found on the government website https://einvoice1.gst.gov.in/Others/MasterCodes.

Example
Example of a correct address for cac:AccountingCustomerParty

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:AccountingCustomerParty>
    <!-- Code omitted for clarity -->
    <cac:Party>
        <!-- Code omitted for clarity -->
        <cac:PostalAddress>
            <cbc:StreetName>Street 1</cbc:StreetName>
            <cbc:CityName>Jammu</cbc:CityName>
            <cbc:PostalZone>181131</cbc:PostalZone>
            <cbc:CountrySubentityCode>01</cbc:CountrySubentityCode>
            <cac:Country>
              <cbc:IdentificationCode>IN</cbc:IdentificationCode>
              <cbc:Name>India</cbc:Name>
            </cac:Country>
        </cac:PostalAddress>
        <cac:PartyIdentification>
            <cbc:ID schemeID="IN:GSTIN">01AAAAA3212A1AA</cbc:ID>(1)
        </cac:PartyIdentification>
        <!-- Code omitted for clarity -->
    </cac:Party>
  </cac:AccountingCustomerParty>
  <!-- Code omitted for clarity -->
</Invoice>

5.5.4. Tax type scheme

Tax type scheme codes for India can be found in PUF-009-TAXTYPESCHEME.

5.5.5. HSN code

Each invoice line must contain a HSN code, IRP will validate that the provided HSN code correspond with relevant taxes for that goods or service.

All HSN codes applicable can be found on the government website https://einvoice1.gst.gov.in/Others/MasterCodes.

Example
Example how to provide HSN code

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:InvoiceLine>
    <!-- Code omitted for clarity -->
    <cac:Item>
      <cac:CommodityClassification>
        <cbc:ItemClassificationCode listID="HS">85176290</cbc:ItemClassificationCode>
      </cac:CommodityClassification>
    </cac:Item>
  </cac:InvoiceLine>
</Invoice>

5.5.6. Supply type

In India it’s mandatory to define the type of supply relevant for the invoice, the available codes can be found below and must be stated in the Supply type element found here.

Value Description

B2B

Business to Business.

SEZWP

SEZ with payment.

SEZWOP

SEZ without payment.

EXPWP

Export with Payment.

EXPWOP

Export without payment.

DEXP

Direct Export.

5.5.7. IGST on intra state transaction

In some cases IGST is applicable on intra state supplies, in order to indicate this a true or false flag must be set in element puf:IGSTOnIntra which can be found here.

5.6. Italy

This section contains information about requirements and other information concerning invoicing in Italy.

5.6.1. Routing code (codice destinatario)

In order to send invoices in Italy a destination code must be provided called "Codice Destinatario".

The destination code should be sent in cac:AccountingCustomerParty/cac:Party/cbc:EndpointID with the @schemeID attribute value "0201" (Indice delle Pubbliche Amministrazioni).

Example

<Invoice>
    <!-- Code omitted for clarity -->
    <cac:AccountingCustomerParty>
    <cac:Party>
        <cbc:EndpointID schemeID="0201">123456</cbc:EndpointID>
        <!-- Code omitted for clarity -->
    </cac:Party>
    </cac:AccountingCustomerParty>
    <!-- Code omitted for clarity -->
</Invoice>

5.6.2. Duty stamp (dati bollo)

In order to provide Dati Bollo (Duty Stamp) required on some invoices in Italy the value can be provided in the following element Duty Stamp.

Example
Example for Dati Bollo in Italy

<Invoice>
  <ext:UBLExtensions>
      <ext:UBLExtension>
          <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:DutyStamp</ext:ExtensionURI>
          <ext:ExtensionContent>
              <puf:PageroExtension>
                  <puf:DutyStamp>
                      <puf:Amount currencyID="EUR">2.00</puf:Amount>
                  </puf:DutyStamp>
              </puf:PageroExtension>
          </ext:ExtensionContent>
      </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

5.6.3. Tax chargeability (esigibilita IVA)

To provide tax chargeability, the extension element (Invoice|CreditNote)/cac:TaxTotal/cac:TaxSubtotal/ext:UBLExtensions can be used.

The structure used from PUF-ExtensionComponent.xsd is PageroExtension/TaxSubtotalExtension.

See example below.

Possible values to provide:

I = VAT with immediate chargeability
D = VAT unrealized
S = Splitting of payments

Example

<Invoice>
    <!-- Code omitted for clarity -->
    <cac:TaxTotal>
        <cac:TaxSubtotal>
            <ext:UBLExtensions>
                <ext:UBLExtension>
                    <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:TaxSubtotalExtension</ext:ExtensionURI>
                    <ext:ExtensionContent>
                        <puf:PageroExtension>
                            <puf:TaxSubtotalExtension>
                            <puf:TaxChargeability>
                                <cbc:TaxTypeCode>S</cbc:TaxTypeCode>
                            </puf:TaxChargeability>
                            </puf:TaxSubtotalExtension>
                        </puf:PageroExtension>
                    </ext:ExtensionContent>
                </ext:UBLExtension>
            </ext:UBLExtensions>
            <!-- Code omitted for clarity -->
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    <!-- Code omitted for clarity -->
</Invoice>

5.6.4. VAT number and fiscal code

It is possible to send a VAT number and/or a fiscal code (Codice Fiscale) in PUF, below is a description and example how to provide this.

VAT number in Italy

CompanyID - Must start with a country code (two characters) followed by 1 to 28 characters
TaxScheme/ID - Must be VAT

Fiscal code in Italy

CompanyID - Can contain 11 to 16 characters
TaxScheme/ID - Must be TAX

Example
AccountingCustomerParty with both VAT number and fiscal code

<Invoice>
    <!-- Code omitted for clarity -->
    <cac:AccountingCustomerParty> (1)
        <cac:Party>
            <!-- Code omitted for clarity -->
            <cac:PartyTaxScheme>
                <cbc:CompanyID>IT123456789</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>12345678901</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>TAX</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <!-- Code omitted for clarity -->
        </cac:Party>
    </cac:AccountingCustomerParty>
    <!-- Code omitted for clarity -->
</Invoice>

1	Example contains `cac:AccountingCustomerParty` but same handling applies for `cac:AccountingSupplierParty`.

5.6.5. Registration data

To provide the registration data (Ufficio, NumeroREA, Capitale Sociale, Socio Unico and Stato Liquidazione) in the XML file please check the extension for cac:AccountingSupplierParty structure here.

5.7. Portugal

This section contains information about special requirements concerning invoicing in Portugal.

5.7.1. Billing software certification

Invoices in Portugal must be issued via a certified software and in the extension puf:BillingSoftware it’s possible to provide the mandatory values.

Example
Extension with the billing software details populated

<Invoice>
    <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:BillingSoftware</ext:ExtensionURI>
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:BillingSoftware>
                        <puf:Number>1111/AT</puf:Number> (1)
                        <puf:Hash>AAaa</puf:Hash> (2)
                        <cbc:Description>AAaa - Processado por programa certificado n. 1111/AT.</cbc:Description> (3)
                    </puf:BillingSoftware>
                </puf:PageroExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
    </ext:UBLExtensions>
    <!-- Code omitted for clarity -->
</Invoice>

1	Software certification identification.
2	Hash code.
3	Description of the software certification.

5.7.2. QR code and ATCUD

In Portugal it can be required to provide a QR code and ATCUD.

There are two ways of providing a QR string in PUF. Note that you should only use one of the alternatives.

Example 1. As mentioned in the national CIUS-PT.
In this example the QR code and ATCUD is provided in cac:AdditionalDocumentReference provided as recommended in the portuguese national cius (CIUS-PT). This way of sending the QR can be used if the issuer is sending an Invoice Image that contains a qr image that corresponds to the the embedded qr string in below example.

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:AdditionalDocumentReference>
        <cbc:ID schemeID="ANG">12345678-123456789123</cbc:ID> <!--ATCUD, use the schemeID ANG-->
        <cbc:DocumentDescription>QR_CODE</cbc:DocumentDescription><!-- DocumentDescription must be QR_CODE -->
        <cac:Attachment> <!--QR Code encoded in base64-->
            <cbc:EmbeddedDocumentBinaryObject mimeCode="text/plain" filename="the filename">QRstringInBase64</cbc:EmbeddedDocumentBinaryObject><!-- mimeCode must be text/plain -->
        </cac:Attachment>
    </cac:AdditionalDocumentReference>
    <!-- Code omitted for clarity -->
</Invoice>

Example 2. Alternate way of sending QR string and ATCUD
If there is a need for providing a QR code that is to be used by Pagero in order to display it on an invoice presentation/image. If this is the case the below example is to visualize how QR and ATCUD can be provided. Note that in this scenario the QR string must be sent as plain TEXT and not as base64._

<Invoice>
  <!-- Code omitted for clarity -->
  <ext:UBLExtensions>
    <ext:UBLExtension>
      <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:QRExtension</ext:ExtensionURI>
      <ext:ExtensionContent>
        <puf:PageroExtension>
          <puf:SupplierGeneratedQRString>
            <puf:QRString>TheQRCode</puf:QRString>
            <puf:QREncodingType>TEXT</puf:QREncodingType>
          </puf:SupplierGeneratedQRString>
        </puf:PageroExtension>
      </ext:ExtensionContent>
    </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
  <cac:AdditionalDocumentReference>
        <cbc:ID schemeID="ANG">12345678-123456789123</cbc:ID> <!--ATCUD, use the schemeID ANG-->
    </cac:AdditionalDocumentReference>
    <!-- Code omitted for clarity -->
</Invoice>

5.7.3. Tax category codes

Tax category codes for Portugal can be found here: Tax category codes Portugal.

Note that multiple tax category codes overlap due to previous Portugese standards. The recommendation is to use the official UNCL5305 codes in the list, if possible.

5.8. Saudi Arabia

This section contains information about special requirements concerning invoicing in Saudi Arabia.

5.8.1. Invoice type code and invoice subtype

Available invoice type code values to be used in Saudi Arabia can be found here: Invoice type codes Saudi Arabia.

In addition to providing the invoice type it is also required to provide the subtype/s.

Supported subtype codes can be found here: Invoice subtype codes Saudi Arabia.

Example
Example with InvoiceTypeCode and invoice subtypes provided for Saudi Arabia

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:InvoiceTypeCode name="0100000">388</cbc:InvoiceTypeCode>(1)
  <!-- Code omitted for clarity -->
</Invoice>

1	InvoiceTypeCode 388 for "Tax Invoice" provided. Attribute name in this KSA scenario is used to provide the invoice subtypes.

5.8.2. Party identification

In Saudi Arabia there is a possible requirement to providing additional party identifiers that are not available in the ISO 6523 ICD list.

These additional identifiers for use in Saudi Arabia can be found here: Identification scheme Saudi Arabia.

Example
Example with additional id provided in Saudi Arabia in Party structure

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:AccountingCustomerParty>
    <!-- Code omitted for clarity -->
    <cac:Party>
        <!-- Code omitted for clarity -->
        <cac:PartyIdentification>
            <cbc:ID schemeID="SA:NAT">0123456789</cbc:ID>(1)
        </cac:PartyIdentification>
        <!-- Code omitted for clarity -->
    </cac:Party>
</cac:AccountingCustomerParty>

</Invoice>

1	The national id provided as `cac:PartyIdentification/cbc:ID`.

5.9. Serbia

This section contains information about requirements and other information concerning invoicing in Serbia.

5.9.1. Tax category codes

Tax category codes for Serbia can be found here: Tax category codes Serbia.

5.9.2. Party identification

There is a possible requirement to provide additional party identifiers that are not available in the ISO 6523 ICD list.

These additional identifiers for use in Serbia can be found here Identification scheme Serbia.

Example
Example with additional id provided in Serbia in Party structure

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:AccountingCustomerParty>
    <!-- Code omitted for clarity -->
    <cac:Party>
        <!-- Code omitted for clarity -->
        <cac:PartyIdentification>
            <cbc:ID schemeID="RS:JBKJS">JBKJS:12345</cbc:ID>(1)
        </cac:PartyIdentification>
        <!-- Code omitted for clarity -->
    </cac:Party>
</cac:AccountingCustomerParty>

</Invoice>

1	The JBKJS id provided as `cac:PartyIdentification/cbc:ID`, note that the "JBKJS" prefix must be appended before the ID.

5.10. Singapore

This section contains information about requirements and other information concerning invoicing in Singapore.

5.10.1. Tax category codes

Tax category codes for Singapore can be found here: Tax category codes Singapore.

5.11. Spain

This section contains information about requirements and other information concerning invoicing in Spain.

5.11.1. Routing codes (DIR3)

To send documents to the Spanish government you are required to provide DIR3 codes. These are used as routing codes, definition of the codes can be found below.

Accounting Office (Oficina Contable)
Management Agency (Órgano Gestor)
Processing Authority Unit (Unidad Tramitadora)
Proposing Agency (Órgano Proponente)

The DIR3 codes should be provided in the extension element in cac:AccountingCustomerParty/cac:Party, in the structure PageroExtension/PartyExtension/ADAID.

If cac:BuyerCustomerParty/cac:Party is used, then the DIR3 codes should be sent in this party with the same structure as in cac:AccountingCustomerParty/cac:Party.

cac:BuyerCustomerParty/cac:Party should contain information regarding the buyer of the goods or service and should ONLY be used if the buyer party differs from accounting customer party.

More information how to use ADAID can be found here.

Example

<Invoice>
    <!-- Code omitted for clarity -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <ext:UBLExtensions>
                <ext:UBLExtension>
                    <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:PartyExtension</ext:ExtensionURI>
                    <ext:ExtensionContent>
                        <puf:PageroExtension>
                            <puf:PartyExtension>
                                <puf:ADAID>
                                    <cbc:ID>1234567890</cbc:ID>
                                    <puf:IDType listID="PUF-002-ADAID">ES:OficinaContable</puf:IDType>
                                </puf:ADAID>
                                <puf:ADAID>
                                    <cbc:ID>1234567890</cbc:ID>
                                    <puf:IDType listID="PUF-002-ADAID">ES:OrganoGestor</puf:IDType>
                                </puf:ADAID>
                                <puf:ADAID>
                                    <cbc:ID>1234567890</cbc:ID>
                                    <puf:IDType listID="PUF-002-ADAID">ES:UnidadTramitadora</puf:IDType>
                                </puf:ADAID>
                                <puf:ADAID>
                                    <cbc:ID>1234567890</cbc:ID>
                                    <puf:IDType listID="PUF-002-ADAID">ES:OrganoProponente</puf:IDType>
                                </puf:ADAID>
                            </puf:PartyExtension>
                        </puf:PageroExtension>
                    </ext:ExtensionContent>
                </ext:UBLExtension>
            </ext:UBLExtensions>
            <!-- Code omitted for clarity -->
        </cac:Party>
    </cac:AccountingCustomerParty>
    <!-- Code omitted for clarity -->
</Invoice>

5.12. Türkiye

This section contains information about special requirements concerning invoicing in Türkiye.

5.12.1. Invoice profile id

For the UBL-TR format in Türkiye, it is mandatory to specify the invoice profile that’s used.

Valid values are listed in the table below:

Value Description

TICARIFATURA

Commercial invoice.

TEMELFATURA

Basic invoice.

EARSIVFATURA

e-Archive invoice.

IHRACAT

Goods export invoice.

Example
Invoice profile example

<Invoice>
  <!-- Code omitted for clarity -->
  <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:RestrictedInformation</ext:ExtensionURI>
            <ext:ExtensionContent>
                <puf:PageroExtension>
                    <puf:RestrictedInformation>
                        <puf:Key>UBLTRProfile</puf:Key>
                        <puf:Value>TICARIFATURA</puf:Value>
                    </puf:RestrictedInformation>
                </puf:PageroExtension>
            </ext:ExtensionContent>
        </ext:UBLExtension>
    </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

5.12.2. Invoice type code

In addition to the invoice profile, it is also required to indicate the invoice type. This should be indicated in the attribute name` belonging to the element cbc:InvoiceTypeCode.

Valid values are listed in the table below:

Value Description

SATIS

Sales invoice (seller-buyer).

IADE

Return invoice (buyer-seller).

TEVKIFAT

Invoice with withholding tax.

ISTISNA

Invoice with VAT Exemption.

OZELMATRAH

Private bills.

IHRACKAYITLI

Export sales.

Example
Invoice type code example

<Invoice>
  <!-- Code omitted for clarity -->
  <cbc:InvoiceTypeCode name="SATIS">380</cbc:InvoiceTypeCode> (1)
  <!-- Code omitted for clarity -->
</Invoice>

1	Note that in Türkiye, credit notes do not exist and instead a return invoice (`IADE`), from buyer to seller, should be used. This means that the actual value of `cbc:InvoiceTypeCode` should be `380`, even for `IADE` invoices.

5.12.3. Invoice delivery method

If the invoice profile id is set as "EARSIVFATURA" it is mandatory to include how the invoice is being distributed. There are only two allowed values. If Pagero is to do the invoice distribution, you should always enter "ELEKTRONIK". If an e-mail address for the buyer exists (see cac:AccountingContact/cbc:ElectronicMail in cac:AccountingCustomerParty) in the invoice and no delivery method value is sent, Pagero will default to "ELEKTRONIK".

Value Description

KAGIT

Paper.

ELEKTRONIK

Electronically.

Example
Invoice Delivery Method example

<Invoice>
  <!-- Code omitted for clarity -->
  <ext:UBLExtensions>
    <ext:UBLExtension>
        <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:RestrictedInformation</ext:ExtensionURI>
        <ext:ExtensionContent>
            <puf:PageroExtension>
                <puf:RestrictedInformation>
                    <puf:Key>InvoiceDeliveryMethod</puf:Key>
                    <puf:Value>ELEKTRONIK</puf:Value>
                </puf:RestrictedInformation>
            </puf:PageroExtension>
        </ext:ExtensionContent>
    </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
</Invoice>

5.12.4. First name and surname

If the buyer is a private person (uses TCKN), the first name and surname of the buyer should be included in specific elements.

Example
Invoice type code example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:AccountingCustomerParty>
        <cac:Party>
            <cac:PostalAddress>
                <!-- BT-50 Buyer address street-->
                <cbc:StreetName>Street Name</cbc:StreetName>
                <!-- BT-52 Buyer address City -->
                <cbc:CityName>City</cbc:CityName>
                <!-- BT-53 Buyer address postal code -->
                <cbc:PostalZone>00000</cbc:PostalZone>
                <cac:Country>
                    <!-- BT-55 Buyer address country code -->
                    <cbc:IdentificationCode>RS</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <!-- BT-48 Buyer Vat Number if applicable -->
                    <cbc:CompanyID>98765432101</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:Person> (1)
                <cbc:FirstName>Buyer First Name</cbc:FirstName>
                <cbc:FamilyName>Buyer Surname</cbc:FamilyName>
            </cac:Person>
        </cac:Party>
    </cac:AccountingCustomerParty>
  <!-- Code omitted for clarity -->
</Invoice>

1	Note that the buyer’s name is split into first name and surname separately.

5.12.5. Tax category codes

Tax category codes for Türkiye are numerous and can be found here: Tax category codes Türkiye.

5.12.6. Tax scheme

In Türkiye there are various types of taxes in addition to the regular VAT (known as "KDV" in Türkiye). Another relatively common tax is what’s known as "ÖTV", or Special Consumption Tax. This applies to sales of products such as alcohol, mobile phones, cars, and tobacco. In the event an invoice is applicable for this Special Consumption Tax, it needs to be indicated in the cac:TaxScheme/cbc:ID element on both line and header level.

Tax types other than VAT and SCT can also be supported in the Pagero Universal Format, but it is recommended you contact Pagero for further details.

Note that the cac:TaxScheme/cbc:ID value should only be changed from 'VAT' if the tax being applied is not 'VAT'.

Example
Special Consumption Tax example

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="TRY">45.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <!-- BT-116 Sum of all taxable amounts subject to a specific tax category code and tax category rate. Currency in attribute currencyID (BT-5) -->
      <cbc:TaxableAmount currencyID="TRY">100.00</cbc:TaxableAmount>
      <!--  BT-117. The total VAT amount for a given tax category. Currency in attribute currencyID (BT-5) -->
      <cbc:TaxAmount currencyID="TRY">45.00</cbc:TaxAmount>
      <cac:TaxCategory>
          <!-- BT-118 Tax category code. -->
          <cbc:ID>9077</cbc:ID>
          <!-- BT-119 Tax category rate-->
          <cbc:Percent>45.00</cbc:Percent>
          <cac:TaxScheme>
              <cbc:ID>SCT</cbc:ID>
          </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  <cac:TaxTotal>
  <!-- Code omitted for clarity -->
</Invoice>

5.12.7. Internet Sales

If the invoice is the result of an online sale, extra information needs to be included in the invoice, if applicable.

Value Description

Website URL

Website URL that online sale is processed from.

Payment date

The date the payment was or will be made.

Payment means

Supported codes are:
48 (Credit/debit card)
30, 31, 42, 58, 59 ("EFT/HAVALE", meaning money transfers)
10 ("KAPIDAODEME", meaning payment at the door)
68 ("ODEMEARACISI", meaning payment platform/forwarder like PayPal)
ZZZ ("DIGER", meaning other type of payment. If other, it must be accompanied by explanation in name attribute.)

Payment platform

This is payment platform/forwarder name, used if payment is processed through a payment platform or forwarder like paypal. Mandatory if payment means code is 68 ("ODEMEARACISI").

Shipment carrier tax id

Tax id (vkn) if shipment handled by company, individual id (tckn) if shipment handled by individual.

Shipment carrier name

Company name if shipment handled by company, first name and family name if shipment handled by individual.

Shipment date

The date of the shipment.

Internet Sales example
Internet Sales example

<Invoice>
  <!-- Code omitted for clarity -->
  <ext:UBLExtensions>
    <ext:UBLExtension>
        <ext:ExtensionURI>urn:pagero:ExtensionComponent:1.0:PageroExtension:RestrictedInformation</ext:ExtensionURI>
        <ext:ExtensionContent>
            <puf:PageroExtension>
                <!--If the invoice is the result of an online sale, the website URL is mandatory.-->
                <puf:RestrictedInformation>
                    <puf:Key>UBLTRWebsiteURL</puf:Key>
                    <puf:Value>www.exampleurl.com</puf:Value> (1)
                </puf:RestrictedInformation>
            </puf:PageroExtension>
        </ext:ExtensionContent>
    </ext:UBLExtension>
  </ext:UBLExtensions>
  <!-- Code omitted for clarity -->
  <cbc:DueDate>2023-07-03</cbc:DueDate> (2)
  <!-- Code omitted for clarity -->
  <cac:PaymentMeans>
    <!-- BT-81 Payment means code. -->
    <cbc:PaymentMeansCode name="Payment platform name">68</cbc:PaymentMeansCode> (3)
  </cac:PaymentMeans>
  <!-- Code omitted for clarity -->
  <cac:Delivery>
    <cac:CarrierParty>
        <cac:PartyIdentification>
            <cbc:ID>1234543210</cbc:ID>  (4)
        </cac:PartyIdentification>
        <cac:PartyName>
            <cbc:Name>Carrier Party Name</cbc:Name>  (5)
        </cac:PartyName>
    </cac:CarrierParty>
    <cac:Despatch>
        <cbc:ActualDespatchDate>2023-07-03</cbc:ActualDespatchDate>  (6)
    </cac:Despatch>
  </cac:Delivery>
  <!-- Code omitted for clarity -->
</Invoice>

1	Website URL that online sale is processed from.
2	Payment date.
3	Note the use of the attribute `name` to specify the payment platform. This is mandatory if the payment goes through a payment platform such as PayPal and others (code 68). Otherwise it is OK to omit the attribute.
4	This is the tax id of the shipment carrier.
5	This is the name of the shipment carrier.
6	This is the shipment date.

5.13. United States

This section contains information about requirements and other information concerning invoicing in United States of America.

5.13.1. Tax scheme

Since taxes vary in different states and there are a number of local taxes as well, Pagero recommends to specify State and Local Tax in the following way:
- For State Tax use cac:TaxScheme/cbc:ID with value STT.
- For Local Tax use cac:TaxScheme/cbc:ID with value LOC and use cac:TaxScheme/cbc:Name to specify the type of local tax, ie. 'City', 'District', 'County'.

Please see code list for all available tax type scheme codes.

Example State and Local Tax

<cac:TaxTotal>
    <cbc:TaxAmount currencyID="USD">16.40</cbc:TaxAmount>
    <cac:TaxSubtotal>
        <cbc:TaxableAmount currencyID="USD">200.00</cbc:TaxableAmount>
        <cbc:TaxAmount currencyID="USD">12.50</cbc:TaxAmount>
        <cac:TaxCategory>
            <cbc:ID schemeID="UNCL5305">S</cbc:ID>
            <cbc:Percent>6.25</cbc:Percent>
            <cac:TaxScheme>
                <cbc:ID>STT</cbc:ID>(1)
            </cac:TaxScheme>
        </cac:TaxCategory>
    </cac:TaxSubtotal>
    <cac:TaxSubtotal>
        <cbc:TaxableAmount currencyID="USD">200.00</cbc:TaxableAmount>
        <cbc:TaxAmount currencyID="USD">3.90</cbc:TaxAmount>
        <cac:TaxCategory>
            <cbc:ID schemeID="UNCL5305">S</cbc:ID>
            <cbc:Percent>1.95</cbc:Percent>
            <cac:TaxScheme>
                <cbc:ID>LOC</cbc:ID>(2)
                <cbc:Name>City Sales Tax</cbc:Name>(3)
            </cac:TaxScheme>
        </cac:TaxCategory>
    </cac:TaxSubtotal>
</cac:TaxTotal>

1	STT use for State Tax of 6.25%
2	LOC use for Local Tax of 1.95%
3	Local Tax specified as City Sales Tax

5.13.2. Party identification

There is no party identifiers available in the ISO 6523 ICD list for USA at the moment. To specify Tax Identification Number please use 'cac:PartyTaxScheme/cbc:CompanyID'

Example
Example with Tax ID

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:AccountingCustomerParty>
    <!-- Code omitted for clarity -->
    <cac:Party>
        <!-- Code omitted for clarity -->
        <cac:PartyTaxScheme>
                <cbc:CompanyID>xx-xxxxxxx</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>TAX</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
        <!-- Code omitted for clarity -->
    </cac:Party>
</cac:AccountingCustomerParty>

</Invoice>

6. Code lists

Certain elements require the use of PUF specific code lists.

Below you will find links to the lists and where the lists are applicable.

In some of these code lists PUF only points towards an external code list to be used.

Other times the code list to be used is a mix between values defined specifically for PUF and other external list(s).

Lastly, in some cases, all the values are defined solely for PUF.

6.1. Code lists for coded elements

Table 63. Table of the code lists used
Business Term	Path	listID & URL to list
Registration data identifier type	`puf:PartyExtension/puf:RegistrationData/puf:IDType`	PUF-001-REGISTRATIONDATA
Additional destination address identifier	`puf:PartyExtension/puf:ADAID/puf:IDType`	PUF-002-ADAID
Invoice type code	`cbc:InvoiceTypeCode` `cbc:CreditNoteType`	PUF-003-INVOICETYPECODE
Currency code	`cbc:DocumentCurrencyCode` `cbc:TaxCurrencyCode` `/*/@currencyID`	PUF-004-CURRENCYCODE
Invoiced object identifier	`cac:AdditionalDocumentReference/cbc:ID/@schemeID`	PUF-005-INVOICEDOBJECTIDENTIFIER
MIME code	`cac:AdditionalDocumentReference/cac:Attachment/ cbc:EmbeddedDocumentBinaryObject/@mimeCode`	PUF-006-MIMECODES
Electronic address scheme	`cac:AccountingSupplierParty/cac:Party/cbc:EndpointID/@schemeID` `cac:AccountingCustomerParty/cac:Party/cbc:EndpointID/@schemeID` `cac:BuyerCustomerParty/cac:Party/cbc:EndpointID/@schemeID`	PUF-007-ENDPOINTSCHEME
Identification scheme	`cac:PartyIdentification/cbc:ID/@schemeID` `cac:PartyLegalEntity/cbc:CompanyID/@schemeID` `cac:Delivery/cac:DeliveryLocation/cbc:ID/@schemeID` `cac:Item/cac:StandardItemIdentification/cbc:ID/@schemeID`	PUF-008-IDENTIFICATIONSCHEME
Tax type scheme	`cac:TaxCategory/cac:TaxScheme/cbc:ID` `cac:Item/cac:ClassifiedTaxCategory/cac:TaxScheme/cbc:ID`	PUF-009-TAXTYPESCHEME
Payment means code	`cac:PaymentMeans/cbc:PaymentMeansCode`	PUF-010-PAYMENTMEANSCODE
Allowance charge reason codes	`cac:AllowanceCharge/cbc:AllowanceChargeReasonCode`	PUF-011-ALLOWANCECHARGEREASONCODE
Tax category codes	`cac:TaxCategory/cbc:ID`	PUF-012-TAXCATEGORYCODE
Tax exemption codes	`cac:TaxCategory/cbc:TaxExemptionReasonCode`	PUF-013-TAXEXEMPTIONCODE
Unit of measure codes	`cbc:InvoicedQuantity/@unitCode` `cbc:CreditedQuantity/@unitCode` `cac:Price/cbc:BaseQuantity/@unitCode`	PUF-014-UOMCODE
Item type identification code	`cac:Item/cac:CommodityClassification/ cbc:ItemClassificationCode/@listID`	PUF-015-ITEMTYPEIDENTIFICATIONCODE

7. XML schemas

Invoice and CreditNote XML schemas including Pagero/PUF Extension can be found here:

PUF Billing XML schemas

8. Excel specification

This document refers to an Excel file that serves as an additional mapping guide for the Pagero Universal Format (PUF) in complement to the online documentation. This file details only the base mapping without any extensions. It’s designed to provide an essential understanding of the structure and core components of the PUF.

The Excel file can be accessed through the following link:

PUF Billing Excel Specification

If you are looking for information related to UBL extensions, those are not included in the Excel file. The extensions to the standard mapping are detailed separately in the Extensions segment of the PUF documentation.

You can find the complete explanation and specifications of the UBL extensions at the following link: Extensions

Please consult this section for a comprehensive understanding of how the extensions work in conjunction with the Pagero Universal Format.

9. Validation

Available validation rules for PUF.

To validate PUF documents please create an account on Pagero Validex.

The validations available on validex are:

XML well-formedness
XSD schema
PUF schematron rules (see below)

The validation artefacts are also available on GitHub.

Table 64. Schematron rules in PUF
Rule name	Description of rule	Flag
PUF-R001	[PUF-R001]-Specification identifier MUST have the value 'urn:pagero.com:puf:billing:2.0' or 'urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0#conformant' Note that the old specification identifier 'urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0#conformant' will also be accepted during the migration phase to ensure backwards compability.	Fatal
PUF-R002	[PUF-R002]-Profile identifier MUST have the value 'urn:pagero.com:puf:billing:1.0'.	Fatal
PUF-R003	[PUF-R003]-Attribute listID MUST be 'PUF-001-REGISTRATIONDATA'	Fatal
PUF-R004	[PUF-R004]-Attribute listID MUST be 'PUF-002-ADAID'	Fatal
PUF-R005	[PUF-R005]-Source currency code SHOULD be different from target currency code when tax exchange rate calculation is provided.	Warning
PUF-R006	[PUF-R006]-If tax exchange calculation is provided the mathematic operator code MUST equal "Multiply".	Fatal
PUF-R007	[PUF-R007]-If tax exchange calculation is provided the calculation rate MUST exist	Fatal
PUF-R008	[PUF-R008]-If tax exchange calculation is provided both source and target currency MUST be provided.	Fatal
PUF-R009	[PUF-R009]-Value in tax chargeability MUST be one of the valid codes "S","D" or "I".	Fatal
PUF-R010	[PUF-R010]-Tax currency taxable amounts currency MUST not differ from documents tax currency.	Fatal
PUF-R011	[PUF-R011]-Tax currency tax amounts currency MUST not differ from documents tax currency.	Fatal
PUF-R012	[PUF-R012]-Tax currency tax exclusive amounts currency MUST not differ from documents tax currency.	Fatal
PUF-R013	[PUF-R013]-Tax currency tax inclusive amounts currency MUST not differ from documents tax currency.	Fatal
PUF-R014	[PUF-R014]-Tax currency payable amounts currency SHOULD not differ from documents tax currency.	Fatal
PUF-R015	[PUF-R015]-Payment in kind amount currency MUST not differ from document currency.	Fatal
PUF-R016	[PUF-R016]-ID type MUST be a valid type according to list PUF-001-REGISTRATIONDATA.	Fatal
PUF-R017	[PUF-R017]-ID type MUST be a valid type according to list PUF-002-ADAID.	Fatal
PUF-R101	[PUF-R101]-Line exclusive allowance and charge amount currency MUST not differ from document currency.	Fatal
PUF-R102	[PUF-R102]-Price including allowance charge amount currency MUST not differ from document currency.	Fatal
PUF-R103	[PUF-R103]-If Tax Subtotal exist on line, tax category percent MUST exist.	Fatal
PUF-R104	[PUF-R104]-If Tax Subtotal exist on line, TAX category ID MUST exist.	Fatal
PUF-R105	[PUF-R105]-If Tax Subtotal exist on line, TAX category TaxScheme ID MUST exist.	Fatal

10. Examples

Example files can be found here:

PUF Billing example files

11. Supported countries

The aim for PUF is to cover invoicing and business requirements in legal domains and countries all over the world.

The below list should be seen as an overview to visualize where PUF currently is considered applicable. If the country is marked as supported means that an analysis of country or regional requirements has been made. It does, however, not automatically mean that all conceivable content requirements are supported within PUF.

If a country is not in the list does not necessarily mean that PUF cannot be used in the specific region but it means that no extensive analysis has been done of the requirements.

The list of supported countries/regions are updated continuously as PUF is developed to follow new identified markets/requirements.

11.1. Country list

The following list gives an overview of country support in PUF.

The "Require ext:UBLExtensions"-column indicates whether or not the use of UBL extensions is required to be able to comply with the country requirements.

Table 65. Table of supported countries
Country	Supported by PUF	Require ext:UBLExtensions?	Comment
Andorra	Yes	No
Australia	Yes	No
Austria	Yes	No
Belgium	Yes	No
Bulgaria	Yes	No
Canada	Yes	No
Croatia	Yes	No
Cyprus	Yes	No
Denmark	Yes	No
Estonia	Yes	No
Finland	Yes	No
France	Yes	Yes
Germany	Yes	No
Hungary	Yes	Yes
Iceland	Yes	No
India	Yes	Yes
Ireland	Yes	No
Italy	Yes	Yes
Japan	Yes	No
Latvia	Yes	No
Liechtenstein	Yes	No
Lithuania	Yes	No
Luxembourg	Yes	No
Malta	Yes	No
Monaco	Yes	No
Netherlands	Yes	No	Only invoice and credit note support.
New Zealand	Yes	No
Norway	Yes	No
Portugal	Yes	Yes
Romania	Yes	No
Saudi Arabia	Yes	Yes
Serbia	Yes	No	Only standard invoice, credit note and debit note support.
Singapore	Yes	No
Slovakia	Yes	No
South Africa	Yes	No
Spain	Yes	Yes
Spain (Basque Country)	Yes	Yes	Support for TicketBAI system in the Basque region. Only support for invoice and credit.
Sweden	Yes	No
Switzerland	Yes	No
Türkiye	Yes	Yes
United Kingdom	Yes	No
United States	Yes	No

12. Support

If you have any questions related to PUF, please create a support ticket via Pagero Support.