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Basis-Beispiel Rechnungsmodell

Überblick

Das Basis-Rechnungsmodell enthält alle erforderlichen Felder für eine gültige elektronische Rechnung, die automatisch über das Peppol-Netz verarbeitet werden kann. Im folgenden Beispiel wird das Format Peppol BIS Billing 3.0 verwendet; die Datenstruktur wird in JSON und XML gezeigt.

Beispielszenario

In diesem Beispiel wird eine Rechnung mit der Nummer INV-2024-001, Ausstellungsdatum 13. November 2017 und Fälligkeitsdatum 1. Dezember 2017 erstellt. Die Rechnung ist in Euro, Zahlungsbedingungen „Zahlung innerhalb von 10 Tagen, 2 % Skonto“. Sachkontenschlüssel 4025:123:4343, Kundenreferenz PO-2024-0150.

Aussteller ist TechSolutions GmbH (Handelsbezeichnung TechSolutions). Lieferant: Friedrichstraße 45, Berlin, 10117, Deutschland. USt-IdNr. DE123456789, Registernummer HRB 98765 B (Amtsgericht Berlin-Charlottenburg), Peppol-Endpoint DE123456789 (Schema 9930). Lieferanten-ID 98765432.

Empfänger ist Digital Services NV (Digital Services), Rue de la Loi 200, Brüssel, 1040, Belgien. USt-IdNr. Käufer BE0123456789, Registernummer 2301147529 (Schema 0208), Peppol-Endpoint 9121155354532 (Schema 0088). Kontakt: Kontaktperson, +32 2 000 00 00, contact@example.com.

Lieferung: Digital Services NV, Avenue Louise 250, Brüssel, 1050, Belgien, 1. November 2017. Kennung Lieferort 541234567891 (Schema 0088).

Eine Position: „Software License - Annual Subscription“ — Jahreslizenz für das Unternehmensmanagementsystem inkl. Support und Updates. Menge 1, Preis 5000 EUR, Zeilenbetrag 5000 EUR. Referenz Bestellposition PO-2024-0150-001, Sachkosten „Software Licenses“, Herkunftsland Deutschland. USt 19 %, Code S, Schema VAT.

Zuschlag 100 EUR für Einrichtung und Konfiguration, ebenfalls USt 19 %, Code S, Schema VAT.

Zahlung: SEPA-Überweisung (Code 58), Konto DE99 9999 9999 9999 9999 99, Bank EXMPDE00XXX. Zahlungsempfänger TechSolutions GmbH, Verwendungszweck „INV-2024-001“.

Steuerbemessungsgrundlage 5100 EUR (5000 Positionen + 100 Zuschlag). USt 19 % = 969 EUR.

Summen: Positionssumme 5000 EUR, nach Zuschlag 5100 EUR, USt 969 EUR, zu zahlen 6069 EUR.

Implementierung

Unten sind Beispiele der Datenstruktur dieser Rechnung in zwei Formaten: JSON und XML (Standardformat für den elektronischen Datenaustausch).

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{
    "format": "peppol_bis_billing.invoice.3_0.xml_ubl",
    "document": {
        "number": "INV-2024-001",
        "type_code": "380",
        "issue_date": "2017-11-13",
        "due_date": "2017-12-01",
        "currency_code": "EUR",
        "terms": "Payment within 10 days, 2% discount",
        "accounting_cost": "4025:123:4343",
        "customer_reference": "PO-2024-0150"
    },
    "supplier": {
        "address_line_1": "Friedrichstraße 45",
        "address_line_2": null,
        "city": "Berlin",
        "zip": "10117",
        "country": "DE",
        "ids": [
            {
                "value": "98765432",
                "scheme": null
            }
        ],
        "name": "TechSolutions GmbH",
        "trading_name": "TechSolutions",
        "vat_id": "DE123456789",
        "endpoint_id": {
            "value": "DE123456789",
            "scheme": "9930"
        },
        "legal_registration_id": {
            "value": "HRB 98765 B",
            "scheme": null
        }
    },
    "customer": {
        "address_line_1": "Rue de la Loi 200",
        "address_line_2": null,
        "city": "Brussels",
        "zip": "1040",
        "country": "BE",
        "id": {
            "value": "9121155354532",
            "scheme": "0088"
        },
        "name": "Digital Services NV",
        "trading_name": "Digital Services",
        "vat_id": "BE0123456789",
        "endpoint_id": {
            "value": "9121155354532",
            "scheme": "0088"
        },
        "legal_registration_id": {
            "value": "2301147529",
            "scheme": "0208"
        },
        "contact_name": "Kontaktperson",
        "contact_phone": "+32 2 000 00 00",
        "contact_email": "contact@example.com"
    },
    "delivery": {
        "address_line_1": "Avenue Louise 250",
        "address_line_2": null,
        "city": "Brussels",
        "zip": "1050",
        "country": "BE",
        "id": {
            "value": "541234567891",
            "scheme": "0088"
        },
        "name": "Digital Services NV",
        "date": "2017-11-01"
    },
    "discounts_charges": [
        {
            "sign": "+",
            "amount": "100",
            "tax_code": "S",
            "tax_scheme": "VAT",
            "tax_percent": "19.0",
            "reason": "Setup and Configuration"
        }
    ],
    "payment_details": [
        {
            "method_code": "58",
            "method_name": "SEPA credit transfer",
            "iban": "DE99999999999999999999",
            "bic": "EXMPDE00XXX",
            "account_name": "TechSolutions GmbH",
            "remittance_information": "INV-2024-001"
        }
    ],
    "taxes": [
        {
            "taxable_amount": "5100",
            "currency_code": "EUR",
            "amount": "969",
            "percent": "19.0",
            "code": "S",
            "scheme": "VAT"
        }
    ],
    "totals": {
        "item_subtotal": "5000",
        "subtotal": "5100",
        "total": "6069",
        "charge": "100",
        "payable": "6069",
        "tax_total": "969"
    },
    "items": [
        {
            "subtotal": "5000",
            "position": "1",
            "name": "Software License - Annual Subscription",
            "description": "Annual software license for enterprise management system including support and updates",
            "quantity": "1",
            "unit_code": "C62",
            "price": "5000",
            "order_position_reference": "PO-2024-0150-001",
            "tax_percent": "19.0",
            "tax_code": "S",
            "tax_scheme": "VAT",
            "accounting_cost": "Software Licenses",
            "origin_country": "DE"
        }
    ]
}

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<?xml version="1.0" encoding="UTF-8"?>
<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: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>INV-2024-001</cbc:ID>
    <cbc:IssueDate>2017-11-13</cbc:IssueDate>
    <cbc:DueDate>2017-12-01</cbc:DueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
    <cbc:AccountingCost>4025:123:4343</cbc:AccountingCost>
    <cbc:BuyerReference>PO-2024-0150</cbc:BuyerReference>
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="9930">DE123456789</cbc:EndpointID>
            <cac:PartyIdentification>
                <cbc:ID>98765432</cbc:ID>
            </cac:PartyIdentification>
            <cac:PartyName>
                <cbc:Name>TechSolutions</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>Friedrichstraße 45</cbc:StreetName>
                <cbc:CityName>Berlin</cbc:CityName>
                <cbc:PostalZone>10117</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>TechSolutions GmbH</cbc:RegistrationName>
                <cbc:CompanyID>HRB 98765 B</cbc:CompanyID>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingSupplierParty>
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0088">9121155354532</cbc:EndpointID>
            <cac:PartyIdentification>
                <cbc:ID schemeID="0088">9121155354532</cbc:ID>
            </cac:PartyIdentification>
            <cac:PartyName>
                <cbc:Name>Digital Services</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>Rue de la Loi 200</cbc:StreetName>
                <cbc:CityName>Brussels</cbc:CityName>
                <cbc:PostalZone>1040</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>BE</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>BE0123456789</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Digital Services NV</cbc:RegistrationName>
                <cbc:CompanyID schemeID="0208">2301147529</cbc:CompanyID>
            </cac:PartyLegalEntity>
            <cac:Contact>
                <cbc:Name>Kontaktperson</cbc:Name>
                <cbc:Telephone>+32 2 000 00 00</cbc:Telephone>
                <cbc:ElectronicMail>contact@example.com</cbc:ElectronicMail>
            </cac:Contact>
        </cac:Party>
    </cac:AccountingCustomerParty>
    <cac:Delivery>
        <cbc:ActualDeliveryDate>2017-11-01</cbc:ActualDeliveryDate>
        <cac:DeliveryLocation>
            <cbc:ID schemeID="0088">541234567891</cbc:ID>
            <cac:Address>
                <cbc:StreetName>Avenue Louise 250</cbc:StreetName>
                <cbc:CityName>Brussels</cbc:CityName>
                <cbc:PostalZone>1050</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>BE</cbc:IdentificationCode>
                </cac:Country>
            </cac:Address>
        </cac:DeliveryLocation>
        <cac:DeliveryParty>
            <cac:PartyName>
                <cbc:Name>Digital Services NV</cbc:Name>
            </cac:PartyName>
        </cac:DeliveryParty>
    </cac:Delivery>
    <cac:PaymentMeans>
        <cbc:PaymentMeansCode name="SEPA credit transfer">58</cbc:PaymentMeansCode>
        <cbc:PaymentID>INV-2024-001</cbc:PaymentID>
        <cac:PayeeFinancialAccount>
            <cbc:ID>DE99999999999999999999</cbc:ID>
            <cbc:Name>TechSolutions GmbH</cbc:Name>
            <cac:FinancialInstitutionBranch>
                <cbc:ID>EXMPDE00XXX</cbc:ID>
            </cac:FinancialInstitutionBranch>
        </cac:PayeeFinancialAccount>
    </cac:PaymentMeans>
    <cac:PaymentTerms>
        <cbc:Note>Payment within 10 days, 2% discount</cbc:Note>
    </cac:PaymentTerms>
        <cac:AllowanceCharge>
            <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
            <cbc:AllowanceChargeReason>Setup and Configuration</cbc:AllowanceChargeReason>
            <cbc:Amount currencyID="EUR">100</cbc:Amount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>19.0</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:AllowanceCharge>
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="EUR">969</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">5100</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">969</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>19.0</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    <cac:LegalMonetaryTotal>
        <cbc:LineExtensionAmount currencyID="EUR">5000</cbc:LineExtensionAmount>
        <cbc:TaxExclusiveAmount currencyID="EUR">5100</cbc:TaxExclusiveAmount>
        <cbc:TaxInclusiveAmount currencyID="EUR">6069</cbc:TaxInclusiveAmount>
        <cbc:ChargeTotalAmount currencyID="EUR">100</cbc:ChargeTotalAmount>
        <cbc:PayableAmount currencyID="EUR">6069</cbc:PayableAmount>
    </cac:LegalMonetaryTotal>

<cac:InvoiceLine>
        <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">1</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID= "EUR">5000</cbc:LineExtensionAmount>
        <cbc:AccountingCost>Software Licenses</cbc:AccountingCost>
    <cac:OrderLineReference>
            <cbc:LineID>PO-2024-0150-001</cbc:LineID>
        </cac:OrderLineReference>
    <cac:Item>
            <cbc:Description>Annual software license for enterprise management system including support and updates</cbc:Description>
            <cbc:Name>Software License - Annual Subscription</cbc:Name>
            <cac:OriginCountry>
                <cbc:IdentificationCode>DE</cbc:IdentificationCode>
            </cac:OriginCountry>
            <cac:ClassifiedTaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>19.0</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
    <cac:Price>
        <cbc:PriceAmount currencyID="EUR">5000</cbc:PriceAmount>
    </cac:Price>
    </cac:InvoiceLine>
</Invoice>