Invoice Structure
Credit Note

UBL Credit Note

The table below presents the essential fields required for a UBL (Universal Business Language) credit note. These fields conform to the structure defined in UBL 2.1 Credit Note. It provides details such as occurrence, examples, and definitions of each field. Only relevant and mandatory fields for the General Department of Taxation (GDT), as well as commonly used fields, are included.

Ensure that when creating and submitting your document, the fields are listed in the exact sequential order as below.

Reference:

Core Invoice Fields Definition

Data FieldOccurrenceDefinition
cbc:ID[1..1]Unique identifier for the invoice.
cbc:IssueDate[1..1]Invoice issue date.
cbc:BillingReference[1..1]A reference to a billing document associated with this document.
cbc:DocumentCurrencyCode[1..1]The currency in which the invoice is denominated.
cac:AccountingSupplierParty[1..1]Party supplying the goods or services in the invoice.
cac:AccountingCustomerParty[1..1]Party to whom the goods or services are supplied.
cac:TaxExchangeRate[0..1]Exchange rate applied for tax calculation in invoices involving conversion, mandatory if document currency is not Khmer Riel(KHR).
cac:AllowanceCharge[1..n]A discount or charge that applies to the invoice on document level.
cac:TaxTotal[1..1]Total tax amount for each specific tax.
cac:LegalMonetaryTotal[1..1]Total amounts for the invoice.
cac:CreditNoteLine[1..n]Each individual line item of the invoice.

Sample of UBL Invoice

<?xml version="1.0" encoding="UTF-8"?>
<CreditNote xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
  xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2"
  xmlns="urn:oasis:names:specification:ubl:schema:xsd:CreditNote-2">
  <cbc:UBLVersionID>2.1</cbc:UBLVersionID>
  <cbc:ID>CR-000001</cbc:ID>
  <cbc:IssueDate>2024-06-08</cbc:IssueDate>
  <cbc:CreditNoteTypeCode listID="UN/ECE 1001 Subset">381</cbc:CreditNoteTypeCode>
  <cbc:Note>
      Wrong number of item
  </cbc:Note>
  <cbc:DocumentCurrencyCode>KHR</cbc:DocumentCurrencyCode>
  <cac:BillingReference>
    <cac:InvoiceDocumentReference>
      <cbc:ID>INV-0000002</cbc:ID>
      <cbc:UUID>b29bf297-96bc-4268-9ff2-fb6e283e4eef</cbc:UUID>
    </cac:InvoiceDocumentReference>
  </cac:BillingReference>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:EndpointID>KHUID00001234</cbc:EndpointID>
      <cac:PartyName>
        <cbc:Name>អង្ករបាត់ដំបង</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>Battambong</cbc:StreetName>
        <cbc:CityName>Battambang</cbc:CityName>
        <cac:Country>
          <cbc:IdentificationCode>KH</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>K008-0000002</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Angkar Battambong</cbc:RegistrationName>
        <cbc:CompanyID>0005000002</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:Contact>
        <cbc:Telephone>+8550934534433</cbc:Telephone>
        <cbc:ElectronicMail>angkar_battambong@gmail.com</cbc:ElectronicMail>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:EndpointID>KHUID00001234</cbc:EndpointID>
      <cac:PartyName>
        <cbc:Name>នំបុ័ងសៀមរាម</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
 
        <cbc:StreetName>Siem Reap</cbc:StreetName>
        <cbc:CityName>Siem Reap</cbc:CityName>
        <cac:Country>
          <cbc:IdentificationCode>KH</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>K008-0000001</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName languageID="en">Nom Pang Siem Ream</cbc:RegistrationName>
        <cbc:CompanyID>0005000001</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:Contact>
        <cbc:Telephone>+85503442333</cbc:Telephone>
        <cbc:ElectronicMail>nompange_siemreap@gmail.com</cbc:ElectronicMail>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingCustomerParty>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="KHR">31600</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="KHR">316000</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="KHR">31600</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>10</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="KHR">316000
    </cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="KHR">316000
    </cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="KHR">347600
    </cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="KHR">347600</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
  <cac:CreditNoteLine>
    <cbc:ID>1</cbc:ID>
    <cbc:CreditedQuantity unitCode="none">50</cbc:CreditedQuantity>
    <cbc:LineExtensionAmount currencyID="KHR">316000</cbc:LineExtensionAmount>
    <cac:TaxTotal>
      <cbc:TaxAmount currencyID="KHR">31600</cbc:TaxAmount>
      <cac:TaxSubtotal>
        <cbc:TaxAmount currencyID="KHR">31600</cbc:TaxAmount>
        <cac:TaxCategory>
          <cbc:ID>S</cbc:ID>
          <cbc:Percent>10</cbc:Percent>
          <cac:TaxScheme>
            <cbc:ID>VAT</cbc:ID>
          </cac:TaxScheme>
        </cac:TaxCategory>
      </cac:TaxSubtotal>
    </cac:TaxTotal>
    <cac:Item>
      <cbc:Description>អង្ករ</cbc:Description>
      <cbc:Name>អង្ករ</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>10</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="KHR">6320</cbc:PriceAmount>
    </cac:Price>
  </cac:CreditNoteLine>
</CreditNote>