Pagero Universal Format Billing 2.0

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 with PUF

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:

<cbc:CustomizationID>urn:pagero.com:puf:billing:2.0</cbc:CustomizationID>
<cbc:ProfileID>urn:pagero.com:puf:billing:1.0</cbc:ProfileID>

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.

<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>

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. Continuous development and 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.

2.5.1. 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 GitHub.

2.5.2. 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 Pagero validex or on GitHub.

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 GitHub where all releases will be notified.

3. Content

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 below: RestrictedInformation SupplyType DutyStamp IGSTOnIntra

ext:UBLExtensions

Extension Content
Added elements in regards to ext:UBLExtensions for Invoice can be found below:

RestrictedInformation
SupplyType
DutyStamp
IGSTOnIntra

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"

cbc:DueDate

Due date of invoice
Format "YYYY-MM-DD"

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

Invoice image/presentation 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 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 (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

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

Example
cac:ProjectReference example values

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

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:Postbox`	Postal box Seller’s postal address post box
`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: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/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 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: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: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:Postbox`	Postal box Buyer’s postal address post box
`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: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/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: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: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:Postbox`	Postal box Buyer’s postal address post box
`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: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/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: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:Postbox`	Postal box Seller’s tax representative’s postal address post box
`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: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/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
`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:PostBox`	Postal box Delivery location address post box
`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:Department`	Department Delivery address department
`cac:Party/cac:PostalAddress/cbc:PlotIdentification`	Plot Identification Delivery 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 Delivery postal 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/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: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`	Seller Identifier Identifier of the delivery party.
`cac:DeliveryParty/cac:PartyIdentification/cbc:ID/@schemeID`	Seller 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/cac:DespatchParty/cac:PartyName/cbc:Name`	Despatch party name Name of the party responsible for the despatch.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:StreetName`	Despatch party street Street address of the despatch party.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:CityName`	Despatch party city City of the despatch party.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:PostalZone`	Despatch party postal zone Postal Zone of the despatch party.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cbc:CountrySubentityCode`	Despatch party state/province code State/province code of the despatch party.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cac:Country/cbc:IdentificationCode`	Despatch party country code Country code of the despatch party.
`cac:Despatch/cac:DespatchParty/cac:PostalAddress/cac:Country/cbc:Name`	Despatch party country name Name of the country for the despatch party.

Example
cac:Delivery populated with example value

<Invoice>
  <!-- Code omitted for clarity -->
  <cac:Delivery>
      <cbc:ActualDeliveryDate>2019-01-01</cbc:ActualDeliveryDate>
      <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: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: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
`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/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:PaymentMandate/cbc:ID`	Payment mandate reference identifier Payment mandate identifier used for referencing direct debit payments.
`cac:PayeeFinancialAccount/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: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:AllowanceCharge

Table 20. 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-EXEMPTCODE 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 21. 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 22. Elements added in cac:TaxTotal
Path	Description
`cbc:TaxAmount`	Document total tax amount Documents total tax amount in document currency. Summary of all TaxSubTotal/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-EXEMPTCODE 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: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 23. 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. Summary of all TaxSubTotal/TaxAmount
`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

Path	Description
`cbc:ID`	Line Identifier Unique line identifier

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

Path	Description
`cbc:Note`	Line note Free text information

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.
See code list PUF-014-UOMCODE for recommendations
Note that corresponding element in UBL message/document type CreditNote is named cbc:CreditedQuantity/@unitCode

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 24. 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 25. 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 26. 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 27. 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:DocumentTypeCode`	Document type code Document type code should be '130' if referencing an invoiced object.

Example
cac:InvoiceLine/cac:DocumentReference with example value

<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 28. 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 idetifier 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:StreetName`	Street name Street name of the delivery location.
`cac:DeliveryLocation/cac:Address/cbc:AdditionalStreetName`	Additional street name Additional street name of the delivery location.
`cac:Party/cac:PostalAddress/cbc:PlotIdentification`	Plot Identification Delivery 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 Delivery postal 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 City of the delivery location.
`cac:DeliveryLocation/cac:Address/cbc:PostalZone`	Post code Post code of the delivery location.
`cac:DeliveryLocation/cac:Address/cbc:CountrySubentity`	Country sub entity Province or state of the delivery location.
`cac:DeliveryLocation/cac:Address/cac:Country/cbc:IdentificationCode`	Country code Country code of the delivery location.
`cac:DeliveryLocation/cac:Address/cac:Country/cbc:Name`	Country name The country name of the delivery location.

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 29. 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 30. 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-EXEMPTCODE 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 31. 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.

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 32. 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 Specific 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 33. Elements added in puf:RestrictedInformation
Element	Description
`puf:Key`	Key defining the type of value
`puf: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. 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 34. 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>

4.1.3. 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 35. 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>

4.1.4. IGSTOnIntra

In order to specify if IGST 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 36. 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 values is true or false

Example
IGST on intra_

<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>

4.1.5. 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 37. Elements added in puf:OrderReferenceExtension
Element	Description
`puf:SalesOrderIssueDate`	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>

4.1.6. 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 38. Elements added in puf:BillingReferenceExtension
Element	Description
`cbc:Note`	Textual note describing the reason for issuing a credit/debit note

Example
Contract 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>
                                                    <cbc:Note>Textual note describing the reason for issuing a credit/debit note</cbc:Note>
                                            </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>

4.1.7. 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 39. Elements added in puf:ContractDocumentReferenceExtension
Element	Description
`puf:BuyerContractID`	ID for the buyer referenced contract document.
`puf:BuyerContractIssueDate`	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>

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

4.1.9. 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 41. Elements added in puf:DeliveryExtension
Element	Description
`puf:DeliveryMethod/cbc:Note`	Description of the delivery method (free text).
`puf:DeliveryMethod/puf: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>

4.1.10. 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 42. Elements added in puf:PaymentTermsExtension
Element	Description
`puf:Penalty/cbc: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>

4.1.11. TaxTotal

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 43. 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 amount summary of all sub totals.

In order to extend the support, it’s possible to use PUF extension 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`

4.1.12. 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 44. Elements added in puf:LegalMonetaryTotalExtension
Element	Description
`puf:TaxCurrencyTaxExclusiveAmount`	If the document currency and tax currency differs, Tax Exclusive Amount in Tax currency should be specified here.
`puf:TaxCurrencyTaxExclusiveAmount/@currencyID`	Currency of the Tax Currency Tax ExclusiveAmount. For valid values see code list PUF-004-CURRENCYCODE
`puf:TaxCurrencyTaxInclusiveAmount`	If the document currency and tax currency differs, Tax Inclusive Amount in Tax currency should be specified here.
`puf:TaxCurrencyTaxInclusiveAmount/@currencyID`	Currency of the Tax Currency TaxInclusive Amount. For valid values see code list PUF-004-CURRENCYCODE
`puf:TaxCurrencyPayableAmount`	If the document currency and tax currency differs, Payable Amount in Tax currency should be specified here.
`puf:TaxCurrencyPayableAmount/@currencyID`	Currency of the Tax Currency Payable Amount. For valid values see code list PUF-004-CURRENCYCODE
`puf:PaymentInKind/puf:Amount`	Payment in kind amount on invoice.
`puf:PaymentInKind/puf:Amount/@currencyID`	Currency of the Payment in kind amount. For valid values see code list PUF-004-CURRENCYCODE
`puf:PaymentInKind/cbc: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 45. Elements added in puf:RestrictedInformation
Element	Description
`puf:Key`	Key defining the type of value
`puf: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 46. Elements added to puf:LineExtension
Element	Description
`puf:TaxCurrencyLineExtensionAmount`	Net amount in tax currency.
`puf:TaxCurrencyLineExtensionAmount/@currencyID`	Currency of the 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 47. Elements added to puf:LineExtension
Element	Description
`puf:TaxInclusiveLineExtensionAmount`	Total line amount, including tax, discount and charges.
`puf:TaxInclusiveLineExtensionAmount/@currencyID`	Currency of the 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.

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 48. Elements added to puf:LineExtension
Element	Description
`puf:TaxCurrencyTaxInclusiveLineExtensionAmount`	Total line amount, including tax, discount and charges in tax currency.
`puf:TaxCurrencyTaxInclusiveLineExtensionAmount/@currencyID`	Currency of the 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 49. Elements added to puf:LineExtension
Element	Description
`puf:LineExclAllowanceChargeAmount`	Sum of the line amounts, the amount is excluded VAT, Tax, allowances and charges.
`puf:LineExclAllowanceChargeAmount/@currencyID`	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 50. Elements added to puf:LineExtension/puf:OriginatorDocumentReference
Element	Description
`cbc:ID`	Identification of the tender reference
`cbc:IssueDate`	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 51. Elements added to puf:LineExtension/puf:ProjectReference
Element	Description
`cbc:ID`	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 52. Elements added in puf:OrderLineReference
Element	Description
`puf:SalesOrderIssueDate`	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 53. Elements added to puf:LineExtension/puf:ContractDocumentReference
Element	Description
`cbc:ID`	Identification of the referenced contract.
`cbc:IssueDate`	Date of issue of the referenced contract, date should be formatted yyyy-mm-dd.
`puf:BuyerContractID`	ID for the buyer referenced contract document.
`puf:BuyerContractIssueDate`	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 54. Elements added to puf:ItemExtension
Element	Description
`puf:ItemType`	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 55. Elements added to puf:PriceExtension
Element	Description
`puf:PriceInclAllowanceChargeAmount`	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.
`puf:PriceInclAllowanceChargeAmount/@currencyID`	Currency of the unit price including allowances or charges For valid values see code list PUF-004-CURRENCYCODE
`puf:TaxCurrencyPriceAmount`	Unit price excluding allowances or charges in tax currency
`puf:TaxCurrencyPriceAmount/@currencyID`	Currency of 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 Specific

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

5.1. Spain

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

5.1.1. 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. More information how to use ADAID can be found here.

Example

<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>

5.2. France

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

5.2.1. 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 the Name is not mandatory to send, but opens up the possibility to provide the name of the receiving unit.

Example

<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>
                            <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>

5.2.2. 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

<cac:ContractDocumentReference>
    <cbc:ID>Contract number</cbc:ID>
    <cbc:IssueDate>2019-01-01</cbc:IssueDate>
</cac:ContractDocumentReference>

Tender reference defined as “Marché Public”

Tender reference identifier and Date

Example

<cac:OriginatorDocumentReference>
    <cbc:ID>Tender number</cbc:ID>
    <cbc:IssueDate>2019-01-01</cbc:IssueDate>
</cac:OriginatorDocumentReference>

Purchase order number defined as “Engagement”

Order reference identifier and Date

Example

<cac:OrderReference>
    <cbc:ID>Order Number</cbc:ID>
    <cbc:IssueDate>2019-01-01</cbc:IssueDate>
</cac:OrderReference>

5.3. Italy

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

5.3.1. 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 schemeID "0201" (Indice delle Pubbliche Amministrazioni).

Example

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

5.3.2. 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>

5.3.3. 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

<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>

5.3.4. 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

<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>

1	Example contains AccountingCustomerParty but same handling applies for AccountingSupplierParty

5.3.5. 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 AccountingSupplierParty structure here.

5.4. Portugal

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

5.4.1. 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

5.4.2. QR Code and ATCUD

In Portugal it can be required to provide a QR code and ATCUD. The portugese government has specified that this can be provided in elements that exist in Peppol BIS 3 and therefore also exist in PUF.

Below you will find a guide on how to provide it to comply with the portugese specification.

Example
QR code and ATCUD provided in cac:AdditionalDocumentReference

<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>

5.4.3. Tax Category codes

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

5.5. Singapore

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

5.5.1. Tax Category codes

Tax category codes for Singapore can be found here.

5.6. Saudi Arabia

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

5.6.1. InvoiceTypeCode and Invoice subtype

Available Invoice Type values to be used in Saudi Arabia can be found here.

In addition to provide the InvoiceType it is required to also provide the subtypes. Supported codes can be found here.

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.

5.6.2. PartyIdentification

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.

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

5.7. India

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

5.7.1. PartyIdentification

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.

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

5.7.2. 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>
</Invoice>

5.7.3. Tax type scheme

Tax type scheme codes for India can be found here.

5.7.4. Harmonized System of Nomenclature code (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>

5.7.5. 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

5.7.6. 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.

5.8. Hungary

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

5.8.1. Invoice Appearance

Each document must have a Invoice Apperance code, the value depends on how the documents is distributed between 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>

5.8.2. 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 schemeID defined in the list Identification scheme Hungary.

5.8.3. 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>

5.8.4. 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>

5.8.5. 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.

6. Code lists

Certain elements require the use of PUF specific Code list. Below you will find 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 56. Table of the code lists used
Business Term	Path	listID
Registration Data Id 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-EXEMPTCODE
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

6.1.1. PUF-001-REGISTRATIONDATA

The value consist of "country code:type of value". Country code states which country the value is applicable for.

Value Description

IT:Ufficio

Initials of the province where the Company is registered.

IT:NumeroREA

The registration number in the "companies register".

IT:CapitaleSociale

Only in the case of a company (SpA, SApA, SRL), the element must be filled in with the share capital

IT:SocioUnico

Only in the case of a joint-stock company or limited liability company, the element must be filled in to indicate if there is a single shareholder or several shareholders.

Allowed values: SU or SM

SU : Sole shareholder
SM : Several shareholders

IT:StatoLiquidazione

Indication of whether the Company is in liquidation or not.
Allowed values: LS or LN

LS : In liquidation
LN : Not in liquidation

ES:Book

Book in the register of the company.

ES:RegisterOfCompaniesLocation

In which register the company is located.

ES:Sheet

Sheet in the register of the company.

ES:Folio

Folio in the register of the company.

ES:Section

Section in the register of the company.

ES:Volume

Volume in the register of the company.

ES:AdditionalRegistrationData

Other registration data.

FR:DenomSociete

Legal name.

FR:TypeSociete

Type of company (for example SAS).

FR:CapitalSocial

Share capital, capital contributed to a company at the time of its creation.

FR:RCSNumber

Trade and Companies Register number.

FR:APE

Business activity classification code.

6.1.2. PUF-002-ADAID

The value consist of "country code:type of value". Country code states which country the value is applicable for.

Value Description

FR:ServiceCode

Code of the receiving unit behind French Government portal.

ES:OficinaContable

Code for the accounting office (Oficina Contable).

ES:OrganoGestor

Code for the management agency (Órgano Gestor).

ES:UnidadTramitadora

Code for the processing authority unit (Unidad Tramitadora).

ES:OrganoProponente

Code for the proposing agency (Órgano Proponente).

GEN:UnitCode

General code for defining the unit of a company.

6.1.3. PUF-003-INVOICETYPECODE

List of available general invoice type codes.

Value Description

380

Invoice, only applicable only with UBL message/document type Invoice.

381

Credit note, only applicable only with UBL message/document type CreditNote.

383

Debit note, only applicable only with UBL message/document type Invoice.

Invoice Type Codes Saudi Arabia

The below listed InvoiceTypeCodes are available for use in Saudi Arabia.

Value Description

388

Tax Invoice, only applicable only with UBL message/document type Invoice.

381

Credit note, only applicable only with UBL message/document type CreditNote.

383

Debit note, only applicable only with UBL message/document type Invoice.

Invoice Subtype Codes Saudi Arabia

In addition to the InvoiceTypeCode it is required to provide invoice subtypes. This should be placed in cbc:InvoiceTypeCode/@name and must follow a certain syntax.

Structure on the value must be NNPNESB (Example 0100000) where:

Value Supported values

NN (Position 1 and 2)

01 for tax invoice
02 for simplified tax invoice.

P (Position 3)

3rd Party invoice transaction, 0 for false, 1 for true

N (Position 4)

Nominal invoice transaction, 0 for false, 1 for true

E (Position 5)

Exports invoice transaction, 0 for false, 1 for true

S (Position 6)

Summary invoice transaction, 0 for false, 1 for true

B (Position 7)

Self-billed invoice transaction, 0 for false, 1 for true. Note that only 0 is currently supported

6.1.4. PUF-004-CURRENCYCODE

For available values see code list of three character currency codes see Currency Codes.

6.1.5. PUF-005-INVOICEDOBJECTIDENTIFIER

For available values see code list Invoice Object identifier schemes.

6.1.6. PUF-006-MIMECODES

List of available mime codes.

Value

text/csv

application/pdf

image/jpeg

application/vnd.openxmlformats-officedocument.spreadsheetml.sheet

application/vnd.oasis.opendocument.spreadsheet

6.1.7. PUF-007-ENDPOINTSCHEME

For available values see code list Electronic address scheme

6.1.8. PUF-008-IDENTIFICATIONSCHEME

Supported values can be found here ISO 6523 ICD list.

For cac:AccountingSupplierParty/cac:Party/cac:PartyIdentification/cbc:ID/@schemeID and cac:PayeeParty/cac:PartyIdentification/cbc:ID/@schemeID an additional code list is also applicable: Sepa indicator.

For additional identification scheme identifier added in PUF see below recommendations.

Identification scheme Saudi Arabia

Value Description

SA:HQ

Group VAT number

SA:NAT

National ID

SA:TIN

Tax Identification Number

SA:IQA

Iqama Number

SA:PAS

Passport ID

SA:CRN

Commercial registration number

SA:MOM

Momra license

SA:MLS

MLSD license

SA:SAG

Sagia license

SA:GCC

GCC ID

SA:OTH

Other ID

Identification scheme India

Value Description

IN:PAN

PAN is a 10-digit unique identification alpha-numeric number

IN:GSTIN

GSTIN is a 15-digit PAN-based unique identification number assigned to every registered person under GST.

IN:CIN

Corporate Identification Number (CIN) is a 21 digits alpha-numeric unique identification number that is assigned by the Registrar of Companies (ROC).

Identification scheme Hungary

Value Description

HU:TaxpayerId

Tax number

HU:GroupMemberTaxpayerId

Group member tax number

6.1.9. PUF-009-TAXTYPESCHEME

List of available tax type scheme codes.

Value Description

VAT

Value Added Tax

GST

Goods and Services Tax

LOC

Sales tax

STT

State/provincial sales tax

AAG

Harmonised sales tax, Canadian
A harmonized sales tax consisting of a goods and service tax, a Canadian provincial sales tax and, as applicable, a Quebec sales tax which is recoverable.

AAH

Quebec sales tax

AAI

Canadian provincial sales tax

IGST

Integrated Goods and Services Tax, India

CGST

Central Goods and Services Tax, India

SGST

State Goods and Services Tax, India

UTGST

Union Territory Goods and Services Tax, India

CESS

CESS, India

CESS Non advol

CESS Non Ad Valorem, India

STATECESS

State CESS, India

STATECESS Non Advol

State CESS Non Ad Valorem, India

6.1.10. PUF-010-PAYMENTMEANSCODE

Value Description

1

Instrument not defined

10

In cash

20

Cheque

30

Credit transfer

31

Debit transfer

42

Payment to bank account

48

Bank card

56

Bankgiro

58

SEPA credit transfer
Credit transfer inside the Single Euro Payment Area (SEPA) system.

59

Direct debit inside the Single Euro Payment Area (SEPA) system.

93

Reference giro
Ordering customer tells the bank to use the payment system 'Reference giro'. Used in the Finnish national banking system.

For all available codes see list Payment means code

6.1.11. PUF-011-ALLOWANCECHARGEREASONCODE

Values can differ depending on which legal domain you are in or if there are other types of business requirements.

Below you will find links to recommended lists.

Link

Allowance reason codes

Charge reason codes

6.1.12. PUF-012-TAXCATEGORYCODE

Standard european tax category codes can be found here Duty or tax or fee category code.

For additional codes added in PUF see below code recommendations.

Tax category codes Singapore

Value Description

SR

Local supply of goods and services

SRCA-S

Customer accounting supply made by the supplier

SRCA-C

Customer accounting supply made by the customer on supplier’s behalf

ZR

Supplies involving goods for export/ provision of international services

ES33

Specific categories of exempt supplies listed under regulation 33 of the GST (General) Regulations

ESN33

Exempt supplies other than those listed under regulation 33 of the GST (General) Regulations

DS

Supplies required to be reported pursuant to the GST legislation

OS

Supplies outside the scope of the GST Act

NG

Supplies from a company which is not registered for GST

SROVR

Overseas vendor registration regime for Business-to-Consumer (“B2C”) supplies of imported digital services

SRRC

Reverse charge regime for Business-to-Business (“B2B”) supplies of imported services

Tax category codes Portugal

Value Description

AA

Lower rate

S

Standard rate

E

Exempt

Z

Zero rated goods

AE

Vat Reverse Charge

G

Free export item, VAT not charged

O

Services outside scope of tax

RED

Reduced rate

INT

Intermediate rate

NOR

Normal rate

ISE

Exempt

OUT

Others, applicable to special VAT schemes

NA

In case of non-subjection to VAT or IS. On receipts issued without itemized tax must be filled with "NA"

IC

intra-Community VAT

6.1.13. PUF-013-EXEMPTCODE

Values can differ depending on which legal domain you are in or if there are other types of business requirements.

For Europe the code list Vatex code list can be recommended.

6.1.14. PUF-014-UOMCODE

Values can differ depending on which legal domain you are in or if there are other types of business requirements.

However, code list UN/ECE Recommendation 20 and UN/ECE Recommendation 21 can be recommended.

6.1.15. PUF-015-ITEMTYPEIDENTIFICATIONCODE

Values must be from code list Item type identification code.

7. XML Schemas

Invoice and Credit Note XSD schemas including Pagero/PUF Extension can be downloaded here:

xsd/puf-xsd-schemas.zip

8. Validation

Available validation rules for PUF.

To validate PUF documents please create an account on https://pagero.validex.net.

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 57. 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 MUST be different from target currency code when tax exchange rate calculation is provided.	Fatal
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 MUST 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, VAT category ID MUST exist.	Fatal

9. Examples

Example files can be downloaded from GitHub

10. Supported Countries

The aim for Pagero Universal 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 Pagero Universal format 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 Pagero Universal Format is developed to follow new identified markets/requirements.

10.1. 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 58. Table of supported countries
Country	Supported by PUF	Require ext:UBLExtensions	Comment
Australia	Yes	No
Austria	Yes	No
Belgium	Yes	No
Canada	Yes	No
Denmark	Yes	No
Croatia	Yes	No
Finland	Yes	No
France	Yes	Yes
Germany	Yes	No
Hungary	Yes	Yes
India	Yes	Yes
Ireland	Yes	No
Italy	Yes	Yes
Lithuania	Yes	No
Netherlands	Yes	No	Only Invoice and Credit note support
Norway	Yes	No
Portugal	Yes	Yes
Saudi Arabia	Yes	Yes
Singapore	Yes	No
Spain	Yes	Yes
Sweden	Yes	No
United Kingdom	Yes	No

11. Support

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