UBL Invoice — allowances and charges, line and document level

Name: UBL Invoice — allowances and charges, line and document level — UBL 2.1 Invoice sample file
Creator: ValidateFin
License: https://creativecommons.org/licenses/by/4.0/

Una factura UBL Peppol BIS 3.0 válida con descuentos y cargos en AMBOS niveles: descuento de línea (BG-27), cargo de línea (BG-28), descuento a nivel de documento (BG-20) y portes (BG-21). Lo importante es el encadenamiento de los totales: BT-106 = 1.520,00 es la suma de los importes NETOS de línea, y BT-109 = 1.530,00 = BT-106 - BT-107 + BT-108 (BR-CO-13), de modo que el 19 % de IVA se aplica sobre 1.530,00 y no sobre 1.520,00.

UBL 2.1 Invoice — Válido

Factura UBL (Peppol BIS 3.0) UBL 2.1 Invoice EN 16931 / Peppol BIS 3.0Resultado esperado: Válido

Lo que muestra este fichero

Transacciones	2
Total	1820,70 €

Última verificación: 2026-07-12Licencia: CC-BY-4.0

Descargar el fichero Abrir el validador correspondiente

Todas las partes, IBAN e importes siguientes son ficticios. Los IBAN son estructuralmente válidos —superan el mod-97— pero no corresponden a ninguna cuenta real.

Contenido del fichero

<?xml version="1.0" encoding="UTF-8"?>
<!--
  ValidateFin sample file — UBL invoice, Peppol BIS Billing 3.0 (EN 16931).
  Allowances and charges at BOTH levels: a line discount (BG-27), a line charge
  (BG-28), a document-level discount (BG-20) and a document-level charge (BG-21).
  Expected validation result: VALID — 2 lines, 1 820.70 EUR including VAT.

  Line net amounts: 1 200.00 - 100.00 = 1 100.00 and 400.00 + 20.00 = 420.00.
  BT-106 = 1 520.00; BT-107 = 20.00; BT-108 = 30.00; BT-109 = 1 530.00;
  VAT 19 % = 290.70; BT-112 = BT-115 = 1 820.70.

  All parties and account numbers are fictitious.
  Reference page: https://validatefin.com/en/resources/samples/ubl-invoice-allowance-charge
  License: CC-BY-4.0
-->
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>NWL-2026-0412</cbc:ID>
  <cbc:IssueDate>2026-03-02</cbc:IssueDate>
  <cbc:DueDate>2026-04-01</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:Note>Discount and freight charge applied at document level.</cbc:Note>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>PO-2026-8841</cbc:BuyerReference>

  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:EndpointID schemeID="9930">DE123456789</cbc:EndpointID>
      <cac:PartyName>
        <cbc:Name>Nordwind Logistik GmbH</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>Speicherstrasse 12</cbc:StreetName>
        <cbc:CityName>Hamburg</cbc:CityName>
        <cbc:PostalZone>20457</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>DE</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>DE123456789</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Nordwind Logistik GmbH</cbc:RegistrationName>
        <cbc:CompanyID>HRB 98765</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:Contact>
        <cbc:Name>Rechnungsstelle</cbc:Name>
        <cbc:Telephone>+49 40 555 0100</cbc:Telephone>
        <cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingSupplierParty>

  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:EndpointID schemeID="9930">DE987654321</cbc:EndpointID>
      <cac:PartyName>
        <cbc:Name>Kessler Handel GmbH</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>Marktplatz 3</cbc:StreetName>
        <cbc:CityName>Leipzig</cbc:CityName>
        <cbc:PostalZone>04109</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>DE</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>DE987654321</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Kessler Handel GmbH</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>

  <cac:PaymentMeans>
    <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
    <cbc:PaymentID>NWL-2026-0412</cbc:PaymentID>
    <cac:PayeeFinancialAccount>
      <cbc:ID>DE89370400440532013000</cbc:ID>
      <cbc:Name>Nordwind Logistik GmbH</cbc:Name>
    </cac:PayeeFinancialAccount>
  </cac:PaymentMeans>

  <cac:PaymentTerms>
    <cbc:Note>Net 30 days.</cbc:Note>
  </cac:PaymentTerms>

  <!-- Document level allowance (BG-20) -->
  <cac:AllowanceCharge>
    <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
    <cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode>
    <cbc:AllowanceChargeReason>Volume discount</cbc:AllowanceChargeReason>
    <cbc:Amount currencyID="EUR">20.00</cbc:Amount>
    <cac:TaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>19</cbc:Percent>
      <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
      </cac:TaxScheme>
    </cac:TaxCategory>
  </cac:AllowanceCharge>

  <!-- Document level charge (BG-21) -->
  <cac:AllowanceCharge>
    <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
    <cbc:AllowanceChargeReasonCode>FC</cbc:AllowanceChargeReasonCode>
    <cbc:AllowanceChargeReason>Freight</cbc:AllowanceChargeReason>
    <cbc:Amount currencyID="EUR">30.00</cbc:Amount>
    <cac:TaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>19</cbc:Percent>
      <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
      </cac:TaxScheme>
    </cac:TaxCategory>
  </cac:AllowanceCharge>

  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="EUR">290.70</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">1530.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">290.70</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>19</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>

  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="EUR">1520.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="EUR">1530.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="EUR">1820.70</cbc:TaxInclusiveAmount>
    <cbc:AllowanceTotalAmount currencyID="EUR">20.00</cbc:AllowanceTotalAmount>
    <cbc:ChargeTotalAmount currencyID="EUR">30.00</cbc:ChargeTotalAmount>
    <cbc:PayableAmount currencyID="EUR">1820.70</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>

  <!-- Line 1: quantity x price = 1 200.00, minus a 100.00 line discount -->
  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">10</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">1100.00</cbc:LineExtensionAmount>
    <cac:AllowanceCharge>
      <cbc:ChargeIndicator>false</cbc:ChargeIndicator>

160 / 206 lines shown — the complete file is in the download above.

Cómo sabemos que estos resultados se sostienen

Cada fichero de esta biblioteca pasa por el propio validador del sitio en cada build. El resultado esperado indicado arriba lo verifica un test automatizado: si un fichero dejara de coincidir con lo que afirma esta página, el build fallaría. Dos fixtures heredadas se repararon así antes de publicarse: tres IBAN no superaban el mod-97 y varios nombres usaban caracteres fuera del juego SEPA básico.

Factura UBL (Peppol BIS 3.0)

Todos los ficheros de ejemplo https://validatefin.com/samples/ubl-invoice-allowance-charge.xml