Invoice Structure
Debit Note

UBL Debit Note

The table below presents the essential fields required for a UBL (Universal Business Language) debit note. These fields conform to the structure defined in UBL 2.1 Debit 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 debit-note.
cbc:IssueDate[1..1]Invoice issue date.
cbc:Note[1..1]Contain reasons for Credit Note and Debit Note.
cbc:BillingReference[1..1]A reference to a billing document associated with this document.
cac:AdditionalDocumentReference[0..n]A reference to an additional document associated with this document.
cbc:DocumentCurrencyCode[1..1]The currency in which the debit-note is denominated.
cac:AccountingSupplierParty[1..1]Party supplying the goods or services in the debit-note.
cac:AccountingCustomerParty[1..1]Party to whom the goods or services are supplied.
cac:AllowanceCharge[0..n]A discount or charge that applies to the debit-note on document level.
cac:TaxExchangeRate[0..1]Exchange rate applied for tax calculation in debit-notes involving conversion, mandatory if document currency is not Khmer Riel(KHR).
cac:TaxTotal[1..1]Total tax amount for each specific tax.
cac:RequestedMonetaryTotal[1..1]Total amounts for the debit-note.
cac:DebitNoteLine[1..n]Each individual line item of the debit-note.

Sample of UBL Debit Note

<?xml version="1.0" encoding="UTF-8"?>
<DebitNote 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:DebitNote-2">
  <cbc:UBLVersionID>2.1</cbc:UBLVersionID>
  <cbc:ID>DB-000001</cbc:ID>
  <cbc:IssueDate>2024-06-08</cbc:IssueDate>
  <cbc:Note>
      ថែម
  </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 Riep</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>+8550533533234</cbc:Telephone>
        <cbc:ElectronicMail>nompange_siemreap@gmail.com</cbc:ElectronicMail>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingCustomerParty>
  <cac:PrepaidPayment>
    <cbc:PaidAmount currencyID="KHR">0</cbc:PaidAmount>
  </cac:PrepaidPayment>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="KHR">630</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="KHR">6300</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="KHR">630</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:RequestedMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="KHR">6300
    </cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="KHR">6300
    </cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="KHR">6930
    </cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="KHR">6930</cbc:PayableAmount>
  </cac:RequestedMonetaryTotal>
  <cac:DebitNoteLine>
    <cbc:ID>1</cbc:ID>
    <cbc:DebitedQuantity unitCode="none">1</cbc:DebitedQuantity>
    <cbc:LineExtensionAmount currencyID="KHR">6300</cbc:LineExtensionAmount>
    <cac:TaxTotal>
      <cbc:TaxAmount currencyID="KHR">630</cbc:TaxAmount>
      <cac:TaxSubtotal>
        <cbc:TaxAmount currencyID="KHR">630</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">6300</cbc:PriceAmount>
    </cac:Price>
  </cac:DebitNoteLine>
</DebitNote>
Credited QuantityID