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 invoice.
cbc:IssueDate[1..1]Invoice issue date.
cbc:DueDate[0..1]Free-form text pertinent to this document, conveying information that is not contained explicitly in other structures.
cbc:InvoiceTypeCode[0..1]A code signifying the type of the Invoice.
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[0..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:DebitNoteLine[1..n]Each individual line item of the invoice.

Sample of UBL Invoice

<Invoice 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:Invoice-2">
  <cbc:UBLVersionID>2.1</cbc:UBLVersionID>
  <cbc:ID>24030192110</cbc:ID>
  <cbc:IssueDate>2024-03-05</cbc:IssueDate>
  <cbc:InvoiceTypeCode listID="UN/ECE 1001 Subset">388</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>USD</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>Phaney</cbc:BuyerReference>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cac:PartyName>
        <cbc:Name>នាសារ៉ាថ្មី ឯ.ក</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>PP</cbc:StreetName>
        <cbc:AdditionalStreetName/>
        <cbc:CityName>Phnom Penh</cbc:CityName>
        <cbc:PostalZone/>
        <cac:Country>
          <cbc:IdentificationCode>KH</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>23144122</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName languageID="en">NEASARANEW CO., LTD.</cbc:RegistrationName>
        <cbc:CompanyID>1010015172</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName languageID="km">នាសារ៉ាថ្មី ឯ.ក</cbc:RegistrationName>
        <cbc:CompanyID>1010015172</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:Contact>
        <cbc:Name>Phaney</cbc:Name>
        <cbc:Telephone>65453322224</cbc:Telephone>
        <cbc:ElectronicMail>phenpani@gmail.com</cbc:ElectronicMail>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty>
    <cac:Party>
      <cac:PartyName>
        <cbc:Name>នាសារ៉ាថ្មី ឯ.ក</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>PP</cbc:StreetName>
        <cbc:AdditionalStreetName/>
        <cbc:CityName>Phnom Penh</cbc:CityName>
        <cbc:PostalZone/>
        <cac:Country>
          <cbc:IdentificationCode>KH</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>23144122</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName languageID="en">NEASARANEW CO., LTD.</cbc:RegistrationName>
        <cbc:CompanyID>1010015172</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName languageID="km">នាសារ៉ាថ្មី ឯ.ក</cbc:RegistrationName>
        <cbc:CompanyID>1010015172</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:Contact>
        <cbc:Name>Phaney</cbc:Name>
        <cbc:Telephone>65453322224</cbc:Telephone>
        <cbc:ElectronicMail>phenpani@gmail.com</cbc:ElectronicMail>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingCustomerParty>
  <cac:PrepaidPayment>
    <cbc:PaidAmount currencyID="USD">0</cbc:PaidAmount>
  </cac:PrepaidPayment>
  <cac:TaxExchangeRate>
    <cbc:SourceCurrencyCode>USD</cbc:SourceCurrencyCode>
    <cbc:TargetCurrencyCode>KHR</cbc:TargetCurrencyCode>
    <cbc:CalculationRate>4064</cbc:CalculationRate>
  </cac:TaxExchangeRate>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="USD">1</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="USD">10</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="USD">1</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="USD">10</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="USD">10</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="USD">11</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="USD">11</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="none">1</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="USD">10</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Description>item1</cbc:Description>
      <cbc:Name>item1</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="USD">10</cbc:PriceAmount>
    </cac:Price>
  </cac:InvoiceLine>
</Invoice>
NoteID