Preparing E-Invoice Source Data

DE E-Rechnung
FR e-facture

← Configuring E-Invoice Creation

E-invoice data

Generally, the e-invoice document formats and syntaxes determine which information is required.

As a rule of thumb, e-invoice must include the same information as invoices always do: a unique identifier, date, seller details, buyer details, the goods or services provided, their prices, applicable taxes. For details, see General Invoice Concepts.

In addition, e-invoices must include data to allow for proper electronic processing: at least the buyer reference (a unique identification of the invoice recipient), the sender's and recipient's electronic addresses, invoice line item units with unit codes, tax rates with tax codes.

With respect to data, the following conditions must be met for JustOn Billing & Invoice Management to successfully create e-invoice XML files.

(1) Preparing business entity
(2) Preparing quantity units
(3) Preparing tax rules
(4) Preparing account
(5) Preparing invoice source data

Info

For reference purposes, see E-Invoice Data Mapping.

(1) Preparing Business Entity

For successfully creating an e-invoice XML file, the invoice must specify a business entity, which in turn must include particular e-invoice-specific data.

To prepare your business entity as required:

1. Open the relevant business entity.

   1. Click to enter Setup, then navigate to Custom Code > Custom Settings.
   2. Click Manage in the row of Business Entity.
   3. Click Edit in the row of the relevant business entity.

2. Specify the details as necessary.

   The fields that hold e-invoice-specific data include:

   Field	Required	Notes
   Company
   Tax ID		VATIN (EU), USt-IdNr. (Germany)
   E-Invoice Sender Address		See Defining Sender Address
   E-Invoice Sender Scheme Id
   Street
   City
   Postal Code
   Country Code		Must be provided using the ALPHA-2 notation as specified in ISO-3166-1 (like DE, AT or FR), see ISO 3166-1:Alpha2 Country codes
   Phone
   Email Sender
   IBAN
   SEPA Creditor ID		Required when using SEPA Direct Debit
   E-Invoice Format		Fallback option in case the e-invoice format is not given with the invoice source record
   Supporting Document Types		Optional comma-separated list of content version types, see Enabling Supporting Document Embedding

   E-invoice recipients may request additional information, which you will then have to provide in the corresponding fields.

3. Click Save.

   This makes the business entity data ready for e-invoice generation.

(2) Preparing Quantity Units

For e-invoicing, each invoice line item must specify a unit and the corresponding unit code. JustOn Billing & Invoice Management takes this data from the custom setting Quantity Units.

The quantity unit must define a code for the measurement unit applicable to the quantity. The code is expected to be one of the codes listed in UNECE Recommendation No. 20 "Codes for Units of Measure Used in International Trade" or UNECE Recommendation No 21 "Codes for Passengers, Types of Cargo, Packages and Packaging Materials", see UNECE Code List Recommendations.

To help prevent errors on e-invoice generation, JustOn recommends to set one unit as default – for example, Piece. To do so:

1. Create a new Quantity Units record.

   1. Click to enter Setup, then navigate to Custom Code > Custom Settings.
   2. Click Manage in the row of Quantity Units.
   3. Click New.

2. Specify the details as necessary.

   The required information includes:

   Field	Value
   Name	Piece
   Code	H87
   Default	true

3. Click Save.

   This creates the quantity unit Piece and makes it the default. On e-invoice generation, the value from the Name field (Piece) will be copied to the Invoice Line Item field Unit, and the value from the Code field (H87) to the field Unit Code.

Typical measurement units

Your business may require other measurement units and corresponding unit codes. Instead of manually creating multiple Quantity Units records, you can deploy the JustOn Configurator package Quantity Unit Codes, which adds typical units and unit codes, including:

Name	Code
Call	C0
Centimetre	CMT
Day	DAY
Dozen	DZN
Gigabyte	E34
Gram	GRM
Group	10
Hour	HUR
Impressions	IM
Inch	INH
Kilobit	C37
Kilogram	KGM
Kilometre	KMT
Kilowatt hour per hour	D03
Megabit	D36
Metre	MTR
Milligram	MGM
Millimetre	MMT
Minute	MIN
Person	IE
Piece	H87
Second	SEC
Terabyte	E35
Unit	C62
Working Day	E49
Year	ANN

(3) Preparing Tax Rules

For e-invoicing, each invoice line item must specify the tax rate and the corresponding VAT category code. JustOn Billing & Invoice Management takes this data from the custom setting Tax Rules.

The VAT category code is a code for categorizing VAT regulations. The code is expected to be one of the codes listed in the code list 5305 of the United Trade Data Interchange Directory (UNTDID), see Duty or tax or fee category code (Subset of UNCL5305).

If an invoice line item is exempt from VAT (VAT category codes E, AE, G, O, K), it must provide a VAT exemption reason code. The code is expected to be one of the codes listed in the code list VATEX of the Connecting Europe Facility (CEF), see VATEX code list. JustOn Billing & Invoice Management sets the VAT exemption reason codes for the VAT category codes AE, G, O, K automatically. For the VAT category code E, however, you must create and set the ON fields ON_VATExemptionReasonCode and ON_VATExemptionReasonText on the invoice line item source to provide the relevant code.

Typical VAT category codes for businesses in Europe

Name	VAT Category Code	VAT Exemption
Standard rate and reduced rate	S
Exempt from tax	E	Requires the additional ON fields ON_VATExemptionReasonCode and ON_VATExemptionReasonText to be set on the invoice line item source object.
Zero rated goods	Z
VAT reverse charge	AE	Produces the fixed VAT Exemption Reason Code value vatex-eu-ae
Free export, no tax	G	Produces the fixed VAT Exemption Reason Code value vatex-eu-g
Services outside scope of tax	O	Produces the fixed VAT Exemption Reason Code value vatex-eu-o
Intra-community supply	K	Produces the fixed VAT Exemption Reason Code value vatex-eu-ic
Canary Islands tax	L
Ceuta and Melilla tax	M

This information does not constitute any legally effective tax advice. JustOn cannot and must not provide such services. For any detailed questions, contact your tax consultant. For businesses in Germany, you can consult the XRechnung specification (section 12.4 VAT rules) for information on applicable rules.

To prepare standard tax rules ready for e-invoicing:

1. Create four new Tax Rules record.

   1. Click to enter Setup, then navigate to Custom Code > Custom Settings.
   2. Click Manage in the row of Tax Rules.
   3. Click New.

2. Specify the details for each required tax rule as necessary, then click Save.

   The fields that hold e-invoice-specific data include Tax Rate, Business Entity and VAT Category Code.

   #	Name	Business Entity	Invoice Region	Tax Rate	VAT Category Code
   1	DE_VAT	business entity name	DE	19%	S
   2	EU_VAT	business entity name	EU	19%	S
   3	RC	business entity name	RC	0%	AE
   4	NON_EU	business entity name	NON-EU	0%	G

   Invoice Region is irrelevant for e-invoices but required to determine the applicable tax rule.

   This produces the following tax rules settings:

   
   Standard tax rules settings

   On e-invoice generation, the value from the Tax Rate field will be copied to the Invoice Line Item field Tax Rate, and the value from the VAT Category Code field to the field VAT Category Code.

Info

Instead of manually creating multiple Tax Rules records, you can deploy the JustOn Configurator package Tax Rules, which adds standard tax rules for German businesses.

(4) Preparing Account

For e-invoicing, each invoice must specify an e-invoice recipient address and the address scheme identifier, which indicates the type of the used e-invoice recipient address, as well as the buyer reference.

Generally, e-invoice addresses are subject to the Electronic Address Scheme defined by the European Union. When creating e-invoices in the Peppol BIS Billing format or when participating in the Peppol Network, however, only a limited set of address schemes is allowed (see Electronic Address Scheme (EAS) in the Peppol documentation).

The buyer reference is a unique identification of the invoice recipient. When doing business with German public authorities (B2G scenarios), the buyer reference usually holds the Leitweg-ID (a unique identification of the invoice recipient, see ZFB | eRechnung). In B2B scenarios, you need to agree on a buyer reference with your business partner.

JustOn recommends to keep e-invoice recipient address, the corresponding address scheme identifier and the buyer reference in dedicated ON fields on the account in order to have the relevant values copied on invoice creation. To this end, you create ON_EInvoiceRecipientAddress, ON_EInvoiceRecipientSchemeId and ON_BuyerReference on the Account object.

1. Click to enter Setup, then navigate to the object management settings of the Account object.
2. Click Fields & Relationships.

3. Create the following new fields.

   API Name	Data Type	Example Value
   ON_EInvoiceRecipientAddress	Text(255)	DE123456789
   ON_EInvoiceRecipientSchemeId	Text(255)	9930
   ON_BuyerReference	Text(255)	04011000-1234512345-06

   This prepares the account to keep the e-invoice-relevant identifiers. Make sure to establish business processes to manage the required information.

Example e-invoice address types

Electronic Address Scheme	Example Value	Corresponding Scheme ID
German VAT number	DE123456789	9930
German Leitweg ID	04011000-1234512345-06	0204
French VAT number	FR12345678901	9957
French SIREN code	732829320	0002
French SIRET code	732829320 00074	0009

Legal identifier for e-invoice recipients

Some jurisdictions, like France or Norway, require an additional legal identifier, which is issued by an official registration authority and which uniquely identifies the e-invoice recipient or buyer as a legal entity, and the corresponding codified legal identifier scheme. The relevant information is kept in the Invoice fields E-Invoice Recipient Legal Identifier and E-Invoice Recipient Legal ID Scheme. If your business requires this information, JustOn recommends to keep it also in dedicated ON fields on the account to have it copied on invoice generation. To support this, create ON_EInvoiceBuyerLegalRegId and ON_EInvoiceBuyerLegalRegIdSchemeId on the Account object:

API Name	Data Type
ON_EInvoiceBuyerLegalRegId	Text(255)
ON_EInvoiceBuyerLegalRegIdSchemeId	Text(255)

(5) Preparing Invoice Source Data

For e-invoicing, each invoice must specify the business entity and the e-invoice format. Each invoice line item must specify the unit.

Additional e-invoice-relevant data on invoice and invoice line item

For creating an e-invoice XML file, the invoice and invoice line item must specify e-invoice-specific data:

Object	Field	Required	Notes
Invoice	Invoice No.
	Date
	Business Entity		Is usually taken from ON_Tenant on the invoice source record, or can be set using business entity mappings
	Buyer Reference		Is taken from ON_BuyerReference on the account
	Account Name
	Billing City
	Billing Postal Code
	Billing Street
	Billing Country Code		Must be provided using the ALPHA-2 notation as specified in ISO-3166-1 (like DE, AT or FR), see ISO 3166-1:Alpha2 Country codes
	E-Invoice Format		Is taken from ON_EInvoiceFormat on the invoice source record or E-Invoice Format on the related business entity, or can be determined evaluating Billing Country Code on the invoice and Country Code on the business entity
	E-Invoice Recipient Address		Is taken from ON_EInvoiceRecipientAddress on the account
	E-Invoice Recipient Scheme Id		Is taken from ON_EInvoiceRecipientSchemeId on the account
	E-Invoice Recipient Legal Identifier		Required in some jurisdictions, like France (SIREN, SIRET) or Norway (Organisasjonsnummer). Is taken from ON_EInvoiceBuyerLegalRegId on the account.
	E-Invoice Recipient Legal ID Scheme		Is taken from ON_EInvoiceBuyerLegalRegIdSchemeId on the account
	Payment Method		JustOn recommends to specify a payment method so that the e-invoice recipient receives any necessary payment details. If you use the payment method SEPA, you must provide the required IBAN (either specifying a Requested Payment Instrument on the invoice when integrating with JustOn Cash Management, using a payment instrument in JustOn Billing & Invoice Management, or directly from the Bank Account field on the invoice).
Invoice Line Item	Sequence
	Quantity
	Tax Rate		Is taken from Tax Rate on the tax rule
	VAT Category Code		Is taken from VAT Category Code on the tax rule
	Unit		JustOn recommends to set the unit using a default quantity unit setting or using ON_Unit on the invoice line item source (in which case the value must correspond to Name on the quantity unit).
	Unit Code		Is taken from Code on the quantity unit
	Unit Price

E-invoice recipients may request additional information, which you will then have to provide in corresponding fields.

The ON field mechanism is a likely option for having the e-invoice-specific fields set automatically when generating invoices. To make use of the ON field mechanism, you set the fields ON_Tenant and ON_EInvoiceFormat on the invoice source object and the field ON_Unit on the invoice line item source object:

1. Click to enter Setup, then navigate to the object management settings of the invoice source object.
2. Click Fields & Relationships.

3. Create the following new fields.

   API Name	Data Type	Possible Values
   ON_Tenant	Text(255) Formula(Text)	relevant business entity
   ON_EInvoiceFormat	Formula(Text) Picklist	Peppol BIS Billing UBL XRechnung UBL

4. Navigate to the object management settings of the invoice line item source object.

5. Click Fields & Relationships.

6. Create the following new field.

   API Name	Data Type	Possible Values
   ON_Unit	Formula(Text) Picklist	relevant quantity unit

   This prepares the invoice and invoice line item source objects to keep the e-invoice-relevant data. Make sure to establish business processes to manage the required information.

Info

When using Liquid templates for PDF rendering, make sure to keep the relevant information texts in the corresponding template fields.