|
 |
| 6. Examples |
The following is an example of an Invoice message sent from the supplier identified by GLN 4012345500004 with a VAT registration number VR12345 to a buyer identified by GLN 5412345000013 with a VAT registration number 4146023.
The Commercial Invoice with reference IN432097 is sent the 8 March 2002. It is invoicing goods ordered the 12 February 2002 according to the purchase order with reference ORD9523 and the price list PL99523 of 1 January 2002. The ordered goods were shipped by the supplier on 15 February 2002 to the delivery point identified by the location number 5412345678908. The reference number for the delivery was 53662.
The invoicing currency is Euros. The basic payment terms are two months net with a 2.5% discount if payment is received within 10 days of the invoice date. Payment is to be made directly to the supplier's bank account.
Additionally, for the whole invoice there is a freight charge of 120 EUR plus a standard 19% VAT rate.
The invoice consists of two line
items:
- The first item is identified by GTIN 4000862141404. 40 units at a gross unit price (catalogue price) of 60 EUR are being invoiced. There is a 10% discount on the gross unit price and a standard VAT rate of 21% is applicable. The net line item amount is 2160 EUR. Allowances or charges must be specified for calculation.
- The second item is identified by GTIN 5412345111115. 5 units were delivered at a net unit price per kilogram of 200 EUR. The quantity being invoiced is the total weight of the 5 units, 12.65 KGs, for a net line item amount of 2530 EUR. A standard VAT rate of 19% is applicable. Allowances or charges may be specified here for information not calculation purposes.
The Invoice provides message amount totals and tax subtotals for the two line items, as follows,
| Net line amounts | = |
2160+2530 |
= |
4690 |
(Qualifier 79 MOA (Vat Exclusive)) |
| Additional amounts | = | 120 | (Qualifier 131 MOA after ALC) | ||
| Amount Subject to tax | = |
4810 |
(Qualifier 125 MOA) |
||
| |
|
|
|
|
|
| VAT 19% |
= | 2530 x 0.19 | = | 480.70 | |
| 120 x 0.19 | = | 22.80 | |||
| 503.50 | (Qualifier 124 MOA after TAX) | ||||
| VAT 21% | = | 2160 x 0.21 | = | 453.60 | (Qualifier 124 MOA after TAX) |
| Total tax amount | = | 957.10 | (Qualifier 176 MOA) | ||
| Message monetary amount | = | 4810 + 957.10 | = | 5767.10 | (Qualifier 86 MOA) |
| Amount subject to payment discount | = |
5767.10 |
(Qualifier 129 MOA) |
Invoice message
| UNH+ME000001+INVOIC:D:01B:UN:EAN011' | Message header |
| BGM+380+IN432097' | Commercial invoice number IN432097 |
| DTM+137:20020308:102' | Message date 8th March 2002 |
| PAI+::42' | Instructions to pay in bank account |
| RFF+ON:ORD9523' | Purchase order invoiced number ORD9523 |
| DTM+171:20020212:102' | Reference date 12th February 2002 |
| RFF+PL:PL99523' | Price list reference number PL99523 |
| DTM+171:20020101:102' | Reference date 1st January 2002 |
| RFF+DQ:53662' | Reference delivery note number 53662 |
| DTM+171:20020215:102' | Reference date 15th February 2002 |
| NAD+BY+5412345000013::9' | Buyer identified by GLN 5412345000013 |
| RFF+VA:4146023' |
VAT reference number of the buyer 4146023 |
| NAD+SU+4012345500004::9' |
Supplier identified by GLN 4012345500004 |
| RFF+VA:VR12345' | VAT reference number of the supplier VR12345 |
| NAD+DP+5412345678908::9' | Delivery party identified by GLN 5412345678908 |
| CUX+2:EUR:4' | Reference currency is Euros |
| PAT+1++5:3:M:2' | Payment terms 2 months after date of invoice |
| PAT+22++5:3:D:10' | Payment discount for payment 10 days after date of invoice |
| PCD+12:2.5:13' | Percentage information for the allowances or charges 2.5 % |
| ALC+C++6++FC' |
Charges to be paid by customer |
| MOA+23:120' | Monetary amount for the charge 120 EUR to be added |
| TAX+7+VAT+++:::19+S' | Type of tax is value added tax at 19 % |
| MOA+124:22.80' | Tax monetary amount 22.80 EUR |
| LIN+1++4000862141404:SRV' | Line item 1 identified by GTIN 4000862141404 |
| QTY+47:40' | Invoiced quantity 40 |
| MOA+203:2160' | Line item amount 2.160 EUR |
| PRI+AAB:60:CA' |
Gross calculation price of 60 which does not include any allowance or charges, from the catalogue. |
| TAX+7+VAT+++:::21+S' | Type of tax for the line item is value added tax 21% |
| MOA+124:453.60' | Tax monetary amount 453.60 EUR |
| ALC+A' | Allowances |
| PCD+1:10' | Percentage information for the allowances 10 % |
| LIN+2++5412345111115:SRV' | Line item 2 identified by GTIN 5412345111115 |
| QTY+46:5' | Delivered quantity 5 |
| QTY+47:12.65:KGM' | Invoiced quantity 12.65 Kg. |
| MOA+203:2530' | Line item amount 2.530 EUR |
| PRI+AAA:200:CA::1:KGM' |
Net price of 200 per Kg from the catalogue, this price includes allowances and charges |
| TAX+7+VAT+++:::19+S' | Type of tax for the line item is value added tax 19 % |
| MOA+124:480.70' | Tax monetary amount 480.70 EUR |
| UNS+S' | To separate the detail section from the summary section |
| CNT+2:2' | Total number of line items 2 |
| MOA+86:5767.10' | Message total monetary amount 5.767,10 EUR |
| MOA+79:4690' | Message total line items amount 4.690 EUR |
| MOA+129:5767.10' | Total amount subject to payment discount 5.767.10 EUR |
| MOA+125:4810' | Message total taxable amount 4.810 EUR |
| MOA+176:957.10' | Message total tax amount 957,10 EUR |
| MOA+131:120' | Total charges/allowances 120 EUR |
| TAX+7+VAT+++:::19+S' | Type of tax for the total message is value added tax 19 % |
| MOA+124:503.50' | Tax monetary amount 503.50 EUR |
| TAX+7+VAT+++:::21+S' | Type of tax for the total message is value added tax 21% |
| MOA+124:453.60' | Tax monetary amount 453.60 EUR |
| ALC+C++++FC' |
Freight charge |
| MOA+131:120' | Total charges 120 EUR |
| UNT+53+ME000001' | Total number of segments in the message equals 53 |
Note:
The EDI interchange will include the UNB..UNZ segments and, if applicable, the UNG..UNE
segments. (See
part 1 section 5.7).
|