Introduction
Retarus has developed the RIF (Retarus Intermediate Format) for the exchange of invoice data. This enables centralized and country-independent data exchange.
The format is being further developed in line with market developments and is available for download below.
Download RIF Invoice v1.1 Bundle (incl. Documentation, Sample, Scheme):
Please review the README file for changlog and updates
Sample incl. Documentation
HTML
?xml version="1.0" encoding="UTF-8"?>
<RIF_INVOIC version="1.1" timestamp="2025-11-26T15:00:00">
<!-- !!! v1.1 Corrected version -->
<!-- EN16931-compliant version - mandatory fields implemented; conditional alternatives documented -->
<DOCUMENT type="invoice" code="380" timestamp="2025-11-26T15:00:00">
<HEADER>
<!-- ==================== INVOICE DATA ==================== -->
<!-- BT-1: Invoice Number (MANDATORY) -->
<DOCUMENT_ID>INV-2025-0001</DOCUMENT_ID>
<INVOICE_NUMBER>INV-2025-0001</INVOICE_NUMBER>
<!-- BT-2: Invoice Date (MANDATORY) -->
<INVOICE_DATE>2025-09-05</INVOICE_DATE>
<!-- BT-3: Invoice Type Code (MANDATORY) -->
<!-- Already provided in DOCUMENT/@code="380" -->
<!-- BT-5: Invoice Currency (MANDATORY) -->
<CURRENCY>EUR</CURRENCY>
<!-- BT-6: VAT Accounting Currency (CONDITIONAL) -->
<!-- Set only if it differs from CURRENCY (for example CURRENCY=USD, VAT_CURRENCY=EUR).
Omit it for identical currencies to avoid Peppol/XRechnung validation errors. -->
<!-- Example only when BT-5 differs from BT-6: <VAT_CURRENCY>EUR</VAT_CURRENCY> -->
<!-- BT-7: Tax Point Date (CONDITIONAL) -->
<!-- Attention BR-CO-3: BT-7 and BT-8 are mutually exclusive.
Never set TAX_POINT_DATE and TAX_POINT_CODE at the same time. -->
<TAX_POINT_DATE>2025-09-03</TAX_POINT_DATE>
<!-- BT-8: Value Added Tax Point Date Code (UNTDID 2005: 3, 35, 432) -->
<!-- Set only when BT-7 is not used (BR-CO-3). -->
<!-- Alternative example: <TAX_POINT_CODE>3</TAX_POINT_CODE> -->
<!-- ==================== COMMUNICATION ==================== -->
<COMMUNICATION>
<!-- BG-2: Process Control -->
<!-- BT-23: Business Process Type (MANDATORY) -->
<BUSINESS_PROCESS>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</BUSINESS_PROCESS>
<!-- BT-24: Specification Identifier (MANDATORY) -->
<SPECIFICATION>urn:cen.eu:en16931:2017#compliant#urn:xeinkauf.de:kosit:xrechnung_3.0</SPECIFICATION>
<CHANNELS>
<CHANNEL type="EMAIL">
<EMAIL>rechnungen@kunde-ag.de</EMAIL>
<CC>buchhaltung@kunde-ag.de</CC>
</CHANNEL>
<CHANNEL type="PEPPOL">
<ENDPOINT_ID scheme="0088">4026227000001</ENDPOINT_ID>
<!-- Scheme 9930 = DE:VAT - the participant ID must match the scheme. -->
<PARTICIPANT_ID scheme="9930">DE987654321</PARTICIPANT_ID>
</CHANNEL>
</CHANNELS>
<!-- RIF conversion profile; not mapped to an EN16931 core BT. -->
<CONVERSION_SETUP>mapping-2</CONVERSION_SETUP>
</COMMUNICATION>
<!-- ==================== REFERENCES ==================== -->
<HEADER_REFERENCE>
<!-- BT-10: Buyer Reference (MANDATORY for XRechnung) -->
<BUYER_REFERENCE scheme="leitweg-id">991-12345-67</BUYER_REFERENCE>
<!-- BT-11: Project Reference -->
<PROJECT_REFERENCE scheme="buyer-assigned">PROJ-2025-ABC</PROJECT_REFERENCE>
<!-- BT-12: Contract Reference -->
<CONTRACT_REFERENCE scheme="buyer-assigned">CN-2025-AB12</CONTRACT_REFERENCE>
<!-- BT-13: Purchase Order Reference -->
<ORDER_NUMBER scheme="buyer-assigned">PO-2025-5678</ORDER_NUMBER>
<!-- BT-14: Sales Order Reference -->
<ORDER_SUPPLIER scheme="seller-assigned">AB-2025-5678</ORDER_SUPPLIER>
<!-- BT-15: Receiving Advice Reference -->
<RECEIVING_ADVICE_REFERENCE scheme="buyer-assigned">RA-2025-999</RECEIVING_ADVICE_REFERENCE>
<!-- BT-16: Despatch Advice Reference -->
<DELIVERY_NOTE_NUMBER scheme="seller-assigned">LS-2025-123</DELIVERY_NOTE_NUMBER>
<!-- BG-13: Delivery Information -->
<!-- BT-72: Actual Delivery Date -->
<DELIVERY_DATE type="actual">2025-09-10</DELIVERY_DATE>
<!-- Optional: Delivery Period -->
<DELIVERY_PERIOD>
<START_DATE>2025-09-08</START_DATE>
<END_DATE>2025-09-12</END_DATE>
</DELIVERY_PERIOD>
<!-- BT-17: Tender or Lot Reference -->
<TENDER_REFERENCE scheme="buyer-assigned">TENDER-2025-XYZ</TENDER_REFERENCE>
<!-- BT-18: Invoice Object Identifier (scheme from UNTDID 1153) -->
<OBJECT_IDENTIFIER scheme="BANK">PAYMENT-REF-12345</OBJECT_IDENTIFIER>
<!-- BT-19: Buyer Accounting Reference -->
<BUYER_ACCOUNTING_REFERENCE>KST-4711</BUYER_ACCOUNTING_REFERENCE>
<!-- BG-3 / BT-25: Preceding Invoice Number (optional; mandatory for
correction or cancellation invoices, for example type 381/384) -->
<ORIGINAL_INVOICE scheme="seller-assigned">INV-2025-0000</ORIGINAL_INVOICE>
<!-- BG-3 / BT-26: Preceding Invoice Date -->
<ORIGINAL_INVOICE_DATE>2025-09-01</ORIGINAL_INVOICE_DATE>
<!-- BG-14: Invoice Period -->
<INVOICE_PERIOD>
<!-- BT-73: Invoice Period Start Date -->
<START_DATE>2025-09-01</START_DATE>
<!-- BT-74: Invoice Period End Date -->
<END_DATE>2025-09-30</END_DATE>
<!-- Free text for the period (RIF extension, not an EN16931 BT;
BT-19 Buyer Accounting Reference is an accounting reference) -->
<DESCRIPTION>Abrechnungszeitraum September 2025</DESCRIPTION>
</INVOICE_PERIOD>
</HEADER_REFERENCE>
<!-- ==================== HEADER TEXT / NOTES ==================== -->
<!-- BG-1: Invoice Note -->
<!-- BT-22: Invoice Note (@type = BT-21 Subject Code, UNTDID 4451) -->
<HEADER_TEXT type="AAI" key="FTX">Rechnung für die Lieferung September 2025</HEADER_TEXT>
<HEADER_TEXT type="AAB" key="FTX">Zahlbar innerhalb 14 Tagen netto; 2% Skonto bis 2025-09-12</HEADER_TEXT>
<HEADER_TEXT type="REG" key="FTX">Rechnung gemäß §14 UStG; Aufbewahrungspflicht 10 Jahre</HEADER_TEXT>
<!-- ==================== DOCUMENT LEVEL ALLOWANCES/CHARGES ==================== -->
<!-- Note: cash discounts do not belong here. A cash discount is conditional
and must not reduce the VAT taxable amount; it is represented in the
payment terms (PAYMENT_TERMS/DISCOUNT or XRechnung BT-20). -->
<HEADER_ALC>
<!-- BG-20: Document Level Allowances -->
<!-- BT-98: Document Level Allowance Reason Code (@reasonCode) -->
<ALC type="ALLOWANCE" reason="DISCOUNT" reasonCode="95">
<!-- BT-92: Document Level Allowance Amount -->
<AMOUNT>9.16</AMOUNT>
<!-- BT-93: Document Level Allowance Base Amount (= sum of line net amounts) -->
<BASE_AMOUNT>458.02</BASE_AMOUNT>
<!-- BT-94: Document Level Allowance Percentage -->
<PERCENTAGE>2.00</PERCENTAGE>
<!-- BT-97: Document Level Allowance Reason -->
<TEXT>2% Gesamtrabatt</TEXT>
<!-- BT-95: Allowance VAT Category Code (@category) -->
<!-- BT-96: Allowance VAT Rate (@rate) -->
<!-- Element value = informational VAT amount (RIF extension). -->
<TAX rate="19" category="S">1.74</TAX>
</ALC>
<!-- BG-21: Document Level Charges -->
<!-- BT-105: Document Level Charge Reason Code (@reasonCode) -->
<ALC type="CHARGE" reason="FREIGHT" reasonCode="FC">
<!-- BT-99: Document Level Charge Amount -->
<AMOUNT>15.00</AMOUNT>
<!-- BT-104: Document Level Charge Reason -->
<TEXT>Frachtkosten</TEXT>
<!-- BT-102: Charge VAT Category Code (@category) -->
<!-- BT-103: Charge VAT Rate (@rate) -->
<!-- Element value = informational VAT amount (RIF extension). -->
<TAX rate="19" category="S">2.85</TAX>
</ALC>
<!-- BT-105: Document Level Charge Reason Code (@reasonCode) -->
<ALC type="CHARGE" reason="FUEL_SURCHARGE" reasonCode="PRV">
<!-- BT-99: Document Level Charge Amount -->
<AMOUNT>22.90</AMOUNT>
<!-- BT-100: Document Level Charge Base Amount (= sum of line net amounts) -->
<BASE_AMOUNT>458.02</BASE_AMOUNT>
<!-- BT-101: Document Level Charge Percentage -->
<PERCENTAGE>5.00</PERCENTAGE>
<!-- BT-104: Document Level Charge Reason -->
<TEXT>Energie-/Dieselzuschlag</TEXT>
<!-- BT-102: Charge VAT Category Code (@category) -->
<!-- BT-103: Charge VAT Rate (@rate) -->
<!-- Element value = informational VAT amount (RIF extension). -->
<TAX rate="19" category="S">4.35</TAX>
</ALC>
</HEADER_ALC>
<!-- ==================== PAYMENT INFORMATION ==================== -->
<HEADER_PAYMENT>
<PAYMENT_TERMS>
<!-- BT-9: Payment Due Date (CONDITIONAL - important) -->
<DUE_DATE days="14">2025-09-19</DUE_DATE>
<!-- BT-20: Payment Terms (free text) -->
<TERM_TEXT>Zahlbar innerhalb 14 Tagen netto</TERM_TEXT>
<!-- Cash discount terms (RIF extension, not part of EN16931 core).
Mapping to XRechnung: structured BT-20 cash-discount token syntax.
The cash discount does not reduce
the invoice VAT taxable amount. -->
<DISCOUNT>
<PERCENTAGE>2.00</PERCENTAGE>
<!-- Cash discount amount = 2% of the gross amount (BT-112) -->
<AMOUNT>11.58</AMOUNT>
<BASE_AMOUNT>579.24</BASE_AMOUNT>
<DUE_DATE days="7">2025-09-12</DUE_DATE>
<TERM_TEXT>2% Skonto bei Zahlung innerhalb von 7 Tagen</TERM_TEXT>
</DISCOUNT>
</PAYMENT_TERMS>
<!-- BG-16: Payment Instructions -->
<PAYMENT_INSTRUCTIONS>
<!-- BT-81: Payment Means Type Code (MANDATORY, UNTDID 4461) -->
<PAYMENT_MEANS_CODE>58</PAYMENT_MEANS_CODE>
<!-- BT-82: Payment Means Text -->
<METHOD>SEPA Überweisung</METHOD>
<!-- BT-83: Remittance Information -->
<REMITTANCE_INFORMATION>INV-2025-0001</REMITTANCE_INFORMATION>
<!-- BG-17: Credit Transfer (for code 30/58) -->
<PAYEE_ACCOUNT type="main">
<BANK_NAME>Deutsche Bank AG</BANK_NAME>
<!-- BT-84: Payment Account Identifier (MANDATORY) -->
<IBAN>DE89370400440532013000</IBAN>
<!-- BT-86: Payment Service Provider Identifier -->
<BIC>DEUTDEDBBER</BIC>
<!-- BT-85: Payment Account Name -->
<ACCOUNT_HOLDER>Lieferant GmbH</ACCOUNT_HOLDER>
</PAYEE_ACCOUNT>
<!-- Optional: Alternative Account -->
<PAYEE_ACCOUNT type="optional">
<BANK_NAME>Commerzbank AG</BANK_NAME>
<IBAN>DE02120300000000202051</IBAN>
<BIC>COBADEFFXXX</BIC>
<ACCOUNT_HOLDER>Lieferant GmbH</ACCOUNT_HOLDER>
</PAYEE_ACCOUNT>
<!-- BG-18: Payment Card Information (BT-87/BT-88) - set only for card payments
(code 48/54/55). Omitted here because BT-81 is 58 = SEPA credit transfer. -->
<!-- Card example only:
<CARD_ACCOUNT>
<ACCOUNT_NUMBER_ID>***123</ACCOUNT_NUMBER_ID>
<HOLDER_NAME>Max Mustermann</HOLDER_NAME>
</CARD_ACCOUNT> -->
<!-- BG-19: Direct Debit (BT-89 mandate reference, BT-90 creditor ID,
BT-91 debited account) - set only for SEPA direct debit (code 59).
Omitted here because BT-81 is 58 = SEPA credit transfer. -->
<!-- Direct debit example only:
<MANDATE_REFERENCE>MANDATE-2025-001</MANDATE_REFERENCE>
<CREDITOR_ID>DE98ZZZ09999999999</CREDITOR_ID>
<DEBTOR_ACCOUNT>DE12345678901234567890</DEBTOR_ACCOUNT>
<DEBTOR_IBAN>DE12345678901234567890</DEBTOR_IBAN> -->
</PAYMENT_INSTRUCTIONS>
</HEADER_PAYMENT>
<!-- ==================== PARTIES ==================== -->
<PARTIES>
<!-- BG-4: SELLER (MANDATORY) -->
<PARTY is="SE">
<!-- BT-27: Seller Name (MANDATORY) -->
<NAME>Lieferant GmbH</NAME>
<!-- BT-28: Seller Trading Name -->
<TRADING_NAME>Lieferant Trading GmbH</TRADING_NAME>
<!-- BT-29: Seller Identifier -->
<ID type="GLN">4035811991014</ID>
<!-- BT-31: Seller VAT Identifier (MANDATORY for the EU) -->
<ID type="VAT">DE123456789</ID>
<!-- BT-32: Seller Tax Registration Identifier -->
<ID type="TAX">123/456/78901</ID>
<!-- BT-30: Seller Legal Registration Identifier -->
<LEGAL_ID scheme="0204">HRB 12345</LEGAL_ID>
<!-- BT-33: Seller Additional Legal Information -->
<LEGAL_INFO>Geschäftsführer: Max Mustermann, Registergericht: Amtsgericht München HRB 12345</LEGAL_INFO>
<!-- BT-34: Seller Electronic Address -->
<ENDPOINT_ID scheme="0088">4035811991014</ENDPOINT_ID>
<!-- BG-5: Seller Postal Address (MANDATORY) -->
<ADDRESS>
<!-- BT-35: Seller Address Line 1 -->
<STREET>Musterstraße 123</STREET>
<!-- BT-36: Seller Address Line 2 -->
<STREET2>Gebäude A</STREET2>
<!-- BT-162: Seller Address Line 3 -->
<STREET3>3. Etage</STREET3>
<!-- BT-37: Seller City -->
<CITY>München</CITY>
<!-- BT-38: Seller Post Code -->
<POSTAL_CODE>80331</POSTAL_CODE>
<!-- BT-39: Seller Country Subdivision -->
<STATE>Bayern</STATE>
<!-- BT-40: Seller Country Code (MANDATORY) -->
<COUNTRY>DE</COUNTRY>
</ADDRESS>
<!-- BG-6: Seller Contact -->
<CONTACT>
<!-- BT-41: Seller Contact Point -->
<NAME>Max Mustermann</NAME>
<!-- BT-42: Seller Contact Telephone Number -->
<PHONE>+49 89 12345678</PHONE>
<!-- BT-43: Seller Contact Email Address -->
<EMAIL>info@lieferant.de</EMAIL>
</CONTACT>
</PARTY>
<!-- BG-7: BUYER (MANDATORY) -->
<PARTY is="BY">
<!-- BT-44: Buyer Name (MANDATORY) -->
<NAME>Kunde AG</NAME>
<!-- BT-45: Buyer Trading Name -->
<TRADING_NAME>Kunde Trading AG</TRADING_NAME>
<!-- BT-46: Buyer Identifier -->
<ID type="GLN">4012345000016</ID>
<!-- BT-48: Buyer VAT Identifier (important for B2B) -->
<ID type="VAT">DE987654321</ID>
<!-- BT-47: Buyer Legal Registration Identifier -->
<LEGAL_ID scheme="0204">HRB 67890</LEGAL_ID>
<!-- BT-49: Buyer Electronic Address -->
<ENDPOINT_ID scheme="0088">4012345000016</ENDPOINT_ID>
<!-- BG-8: Buyer Postal Address (MANDATORY) -->
<ADDRESS>
<!-- BT-50: Buyer Address Line 1 -->
<STREET>Kundenweg 456</STREET>
<!-- BT-51: Buyer Address Line 2 -->
<STREET2>Empfang</STREET2>
<!-- BT-163: Buyer Address Line 3 -->
<STREET3>Wareneingang</STREET3>
<!-- BT-52: Buyer City -->
<CITY>Berlin</CITY>
<!-- BT-53: Buyer Post Code -->
<POSTAL_CODE>10115</POSTAL_CODE>
<!-- BT-54: Buyer Country Subdivision -->
<STATE>Berlin</STATE>
<!-- BT-55: Buyer Country Code (MANDATORY) -->
<COUNTRY>DE</COUNTRY>
</ADDRESS>
<!-- BG-9: Buyer Contact -->
<CONTACT>
<!-- BT-56: Buyer Contact Point -->
<NAME>Erika Musterfrau</NAME>
<!-- BT-57: Buyer Contact Telephone Number -->
<PHONE>+49 30 98765432</PHONE>
<!-- BT-58: Buyer Contact Email Address -->
<EMAIL>einkauf@kunde.de</EMAIL>
</CONTACT>
</PARTY>
<!-- BG-10: PAYEE (optional - if different from the seller) -->
<PARTY is="PE">
<!-- BT-59: Payee Name -->
<NAME>Factoring Bank AG</NAME>
<!-- BT-60: Payee Identifier -->
<ID type="GLN">4012345678901</ID>
<!-- BT-61: Payee Legal Registration Identifier -->
<LEGAL_ID scheme="0204">HRB 99999</LEGAL_ID>
</PARTY>
<!-- BG-11: SELLER TAX REPRESENTATIVE -->
<PARTY is="TR">
<!-- BT-62: Tax Representative Name -->
<NAME>Steuerberater Schmidt GmbH</NAME>
<!-- BT-63: Tax Representative VAT Identifier -->
<ID type="VAT">DE999888777</ID>
<!-- BG-12: Tax Representative Postal Address -->
<ADDRESS>
<!-- BT-64: Tax Representative Address Line 1 -->
<STREET>Steuerstraße 10</STREET>
<!-- BT-65: Tax Representative Address Line 2 -->
<STREET2>Kanzleihaus</STREET2>
<!-- BT-164: Tax Representative Address Line 3 -->
<STREET3>2. Etage</STREET3>
<!-- BT-66: Tax Representative City -->
<CITY>München</CITY>
<!-- BT-67: Tax Representative Post Code -->
<POSTAL_CODE>80333</POSTAL_CODE>
<!-- BT-68: Tax Representative Country Subdivision -->
<STATE>Bayern</STATE>
<!-- BT-69: Tax Representative Country -->
<COUNTRY>DE</COUNTRY>
</ADDRESS>
</PARTY>
<!-- BG-13: DELIVERY INFORMATION / BG-15: Deliver-to Address
(if different from the buyer) -->
<PARTY is="DP">
<!-- BT-70: Deliver to Party Name -->
<NAME>Kunde AG - Lager Nord</NAME>
<!-- BT-71: Deliver to Location Identifier -->
<ID type="GLN">4012345000023</ID>
<!-- BG-15: Deliver to Address -->
<ADDRESS>
<!-- BT-75: Deliver to Address Line 1 -->
<STREET>Lagerstraße 99</STREET>
<!-- BT-76: Deliver to Address Line 2 -->
<STREET2>Tor 4</STREET2>
<!-- BT-165: Deliver to Address Line 3 -->
<STREET3>Rampe 2</STREET3>
<!-- BT-77: Deliver to City -->
<CITY>Hamburg</CITY>
<!-- BT-78: Deliver to Post Code -->
<POSTAL_CODE>22145</POSTAL_CODE>
<!-- BT-79: Deliver to Country Subdivision -->
<STATE>Hamburg</STATE>
<!-- BT-80: Deliver to Country Code -->
<COUNTRY>DE</COUNTRY>
</ADDRESS>
</PARTY>
</PARTIES>
</HEADER>
<!-- ==================== ATTACHMENTS ==================== -->
<!-- BG-24 Additional Supporting Documents ; ATTACHMENTS: Base64; Required attributes: filename, mimetype -->
<ATTACHMENTS>
<ATTACHMENT_REFERENCE>
<!-- BT-122 Supporting document reference -->
<ATTACHMENT_ID>DOC-001</ATTACHMENT_ID>
<!-- Document type code (916 = Related document, fixed for BG-24 in XRechnung) -->
<ATTACHMENT_TYPE_CODE>916</ATTACHMENT_TYPE_CODE>
<!-- BT-123 Supporting document description -->
<ATTACHMENT_TYPE>Rechnung</ATTACHMENT_TYPE>
<!-- Invoice as PDF -->
<!-- BT-125 Attached document + BT-125-1 MIME code + BT-125-2 filename.
Content must be valid Base64 (example shortened). -->
<ATTACHMENT filename="RS-2025-123.pdf" mimetype="application/pdf">JVBERi0xLjQK</ATTACHMENT>
</ATTACHMENT_REFERENCE>
<ATTACHMENT_REFERENCE>
<!-- BT-122 Supporting document reference -->
<ATTACHMENT_ID>DOC-002</ATTACHMENT_ID>
<!-- Document type code (916 = Related document) -->
<ATTACHMENT_TYPE_CODE>916</ATTACHMENT_TYPE_CODE>
<!-- BT-123 Supporting document description -->
<ATTACHMENT_TYPE>Leistungsnachweis</ATTACHMENT_TYPE>
<!-- BT-124 External document location -->
<EXTERNAL_LOCATION>https://docs.lieferant.de/INV-2025-0001/Leistungsschein_123.pdf</EXTERNAL_LOCATION>
</ATTACHMENT_REFERENCE>
</ATTACHMENTS>
<!-- ==================== LINE ITEMS ==================== -->
<POSITION>
<!-- BG-25: INVOICE LINE -->
<ITEM>
<!-- BT-126: Invoice Line Identifier (MANDATORY) -->
<LINE_ID>1</LINE_ID>
<!-- BT-127: Invoice Line Note -->
<LINE_NOTE>Lieferung erfolgt nach Lagerplan</LINE_NOTE>
<!-- BT-128: Invoice Line Object Identifier (scheme from UNTDID 1153) -->
<OBJECT_IDENTIFIER scheme="BANK">OBJ-2025-001</OBJECT_IDENTIFIER>
<!-- BT-133: Invoice Line Buyer Accounting Reference -->
<ACCOUNTING_REFERENCE>KST-4711</ACCOUNTING_REFERENCE>
<!-- BG-31: Item Information (MANDATORY) -->
<!-- BT-153: Item Name (MANDATORY) -->
<DESCRIPTION>Premium Widget Model A</DESCRIPTION>
<!-- BT-154: Item Description -->
<DESCRIPTION_EXTENDED>Hochwertiges Premium Widget der neuesten Generation mit erweiterten Funktionen</DESCRIPTION_EXTENDED>
<!-- BT-155: Item Seller Identifier -->
<MATERIAL_NUMBER party="SE">ABC123</MATERIAL_NUMBER>
<!-- BT-156: Item Buyer Identifier -->
<MATERIAL_NUMBER party="BY">XYZ789</MATERIAL_NUMBER>
<!-- BT-157: Item Standard Identifier -->
<MATERIAL_NUMBER party="EAN">4012345678901</MATERIAL_NUMBER>
<!-- BT-158: Item Classification Identifier -->
<CLASSIFICATION scheme="STI">12345678</CLASSIFICATION>
<!-- BT-159: Item Country of Origin -->
<COUNTRY_OF_ORIGIN>DE</COUNTRY_OF_ORIGIN>
<!-- BG-32: Item Attributes -->
<ATTRIBUTES>
<!-- BT-160: Item Attribute Name -->
<!-- BT-161: Item Attribute Value -->
<ATTRIBUTE name="Farbe" value="Blau" />
<ATTRIBUTE name="Größe" value="XL" />
<ATTRIBUTE name="Material" value="Aluminium" />
<ATTRIBUTE name="Gewicht" value="2.5kg" />
</ATTRIBUTES>
<!-- BT-129: Invoiced Quantity (MANDATORY) -->
<!-- BT-130: Invoiced Quantity Unit of Measure (MANDATORY) -->
<!-- Already provided in @unit (H87 = piece according to UNECE Rec. 20) -->
<QUANTITY unit="H87">10</QUANTITY>
<DELIVERED_QUANTITY unit="H87">10</DELIVERED_QUANTITY>
<!-- BG-29: Price Details -->
<!-- BT-146: Item Net Price (MANDATORY) - net unit price after price discount -->
<PRICE>25.00</PRICE>
<!-- BT-149: Item Price Base Quantity -->
<!-- BT-150: Item Price Base Quantity Unit of Measure Code -->
<!-- Already provided in @unit -->
<PRICE_BASIS unit="H87">1</PRICE_BASIS>
<!-- BT-147: Item Price Discount (per unit) -->
<PRICE_DISCOUNT>5.00</PRICE_DISCOUNT>
<!-- BT-148: Item Gross Price - gross unit price before price discount.
Rule: BT-146 = BT-148 - BT-147 (here: 30.00 - 5.00 = 25.00) -->
<LINE_GROSS>30.00</LINE_GROSS>
<!-- BG-27: Line Level Allowances -->
<POS_ALC>
<!-- BT-139: Line Allowance Reason Code (@reasonCode) -->
<ALC type="ALLOWANCE" reason="DISCOUNT" reasonCode="95">
<!-- BT-136: Line Allowance Amount -->
<AMOUNT>2.50</AMOUNT>
<!-- BT-137: Line Allowance Base Amount -->
<BASE_AMOUNT>250.00</BASE_AMOUNT>
<!-- BT-138: Line Allowance Percentage -->
<PERCENTAGE>1.00</PERCENTAGE>
<!-- BT-140: Line Allowance Reason -->
<TEXT>Mengenrabatt</TEXT>
</ALC>
<!-- BG-28: Line Level Charges -->
<!-- BT-144: Line Charge Reason Code (@reasonCode) -->
<ALC type="CHARGE" reason="PACKAGING" reasonCode="SAD">
<!-- BT-141: Line Charge Amount -->
<AMOUNT>5.00</AMOUNT>
<!-- BT-142: Line Charge Base Amount -->
<BASE_AMOUNT>250.00</BASE_AMOUNT>
<!-- BT-143: Line Charge Percentage -->
<PERCENTAGE>2.00</PERCENTAGE>
<!-- BT-145: Line Charge Reason -->
<TEXT>Spezialverpackung</TEXT>
</ALC>
</POS_ALC>
<!-- BT-131: Invoice Line Net Amount (MANDATORY)
= (quantity x price) - allowances + charges = 250.00 - 2.50 + 5.00 -->
<LINE_AMOUNT>252.50</LINE_AMOUNT>
<!-- BG-30: Line VAT Information (MANDATORY) -->
<!-- BT-151: Invoiced Item VAT Category Code (MANDATORY, @category) -->
<!-- BT-152: Invoiced Item VAT Rate (MANDATORY, @rate) -->
<!-- Element value = informational line tax amount (RIF extension);
the calculation in TAX_BREAKDOWN is authoritative. -->
<TAX rate="19" category="S">47.98</TAX>
<!-- BG-26: Invoice Line Period -->
<LINE_PERIOD>
<!-- BT-134: Invoice line period start date -->
<START_DATE>2025-09-01</START_DATE>
<!-- BT-135: Invoice line period end date-->
<END_DATE>2025-09-15</END_DATE>
</LINE_PERIOD>
<POS_REFERENCE>
<!-- BT-132: Referenced Purchase Order Line Reference -->
<ORDER_NUMBER line="1">PO-2025-5678</ORDER_NUMBER>
<ORDER_DATE>2025-09-01</ORDER_DATE>
<DELIVERY_NOTE_NUMBER line="5">LS-2025-123</DELIVERY_NOTE_NUMBER>
<DELIVERY_DATE time="09:00">2025-09-10</DELIVERY_DATE>
</POS_REFERENCE>
<POS_TEXT type="AAI" key="FTX">Besondere Verpackung beachten</POS_TEXT>
</ITEM>
<ITEM>
<LINE_ID>2</LINE_ID>
<!-- BT-133: Invoice Line Buyer Accounting Reference -->
<ACCOUNTING_REFERENCE>KST-4720</ACCOUNTING_REFERENCE>
<DESCRIPTION>Beratungsdienstleistung Premium</DESCRIPTION>
<DESCRIPTION_EXTENDED>Umfassende Beratung und Schulung für Premium Widget</DESCRIPTION_EXTENDED>
<MATERIAL_NUMBER party="SE">DEF456</MATERIAL_NUMBER>
<MATERIAL_NUMBER party="BY">UVW123</MATERIAL_NUMBER>
<!-- Service Classification -->
<CLASSIFICATION scheme="SRV">85.59.19</CLASSIFICATION>
<QUANTITY unit="H87">20</QUANTITY>
<DELIVERED_QUANTITY unit="H87">20</DELIVERED_QUANTITY>
<PRICE>10.00</PRICE>
<PRICE_BASIS unit="H87">1</PRICE_BASIS>
<!-- BT-148: without a price discount, gross price equals net price -->
<LINE_GROSS>10.00</LINE_GROSS>
<POS_ALC>
<!-- BT-144: Line Charge Reason Code (@reasonCode) -->
<ALC type="CHARGE" reason="FREIGHT" reasonCode="FC">
<AMOUNT>7.50</AMOUNT>
<!-- BT-145: Line Charge Reason -->
<TEXT>Positionsfrachtkosten</TEXT>
</ALC>
<!-- BT-139: Line Allowance Reason Code (@reasonCode) -->
<ALC type="ALLOWANCE" reason="DISCOUNT" reasonCode="95">
<AMOUNT>1.98</AMOUNT>
<!-- BT-140: Line Allowance Reason -->
<TEXT>Positionsrabatt</TEXT>
</ALC>
</POS_ALC>
<!-- BT-131: = 200.00 + 7.50 - 1.98 -->
<LINE_AMOUNT>205.52</LINE_AMOUNT>
<TAX rate="19" category="S">39.05</TAX>
<POS_REFERENCE>
<ORDER_NUMBER line="2">PO-2025-5678</ORDER_NUMBER>
<ORDER_DATE>2025-09-01</ORDER_DATE>
</POS_REFERENCE>
</ITEM>
</POSITION>
<!-- ==================== DOCUMENT TOTALS ==================== -->
<!-- BG-22: Document Totals -->
<SUMMARY>
<!-- BT-106: Sum of Invoice Line Net Amount (MANDATORY)
= 252.50 + 205.52 -->
<TOTAL_NET>458.02</TOTAL_NET>
<!-- BT-107: Sum of Allowances on Document Level -->
<TOTAL_ALLOWANCE>9.16</TOTAL_ALLOWANCE>
<!-- BT-108: Sum of Charges on Document Level (15.00 + 22.90) -->
<TOTAL_CHARGE>37.90</TOTAL_CHARGE>
<!-- BT-109: Invoice Total Amount without VAT (MANDATORY)
Calculated: TOTAL_NET - TOTAL_ALLOWANCE + TOTAL_CHARGE
= 458.02 - 9.16 + 37.90 -->
<TOTAL_NET_AFTER_ALC>486.76</TOTAL_NET_AFTER_ALC>
<!-- BG-23: VAT Breakdown (MANDATORY) -->
<TAX_SUMMARY>
<TAX_BREAKDOWN category="S" rate="19">
<!-- BT-116: VAT Category Taxable Amount (MANDATORY) -->
<TAXABLE_AMOUNT>486.76</TAXABLE_AMOUNT>
<!-- BT-117: VAT Category Tax Amount (MANDATORY)
= 486.76 x 19% = 92.4844 -> 92.48 -->
<TAX_AMOUNT>92.48</TAX_AMOUNT>
<!-- BT-118: VAT Category Code (MANDATORY) -->
<!-- BT-119: VAT Category Rate (MANDATORY) -->
<!-- Already provided in attributes -->
</TAX_BREAKDOWN>
<!-- Example for 0% tax (commented out; BT-121 = reasonCode, BT-120 = REASON_TEXT) -->
<!-- <TAX_BREAKDOWN category="K" rate="0" reasonCode="VATEX-EU-IC">
<REASON_TEXT>Intra-Community supply according to Section 4 No. 1b UStG</REASON_TEXT>
<TAXABLE_AMOUNT>0.00</TAXABLE_AMOUNT>
<TAX_AMOUNT>0.00</TAX_AMOUNT>
</TAX_BREAKDOWN> -->
</TAX_SUMMARY>
<!-- BT-110: Invoice Total VAT Amount (MANDATORY) -->
<TOTAL_TAX>92.48</TOTAL_TAX>
<!-- BT-111: Invoice Total VAT Amount in Accounting Currency -
set only when BT-6 (VAT_CURRENCY) is set and differs from invoice currency.
Omitted here because the invoice currency is EUR and no separate BT-6 is used. -->
<!-- BT-112: Invoice Total Amount with VAT (MANDATORY)
= 486.76 + 92.48 -->
<TOTAL_GROSS>579.24</TOTAL_GROSS>
<!-- BT-113: Paid Amount -->
<PREPAID_AMOUNT>100.00</PREPAID_AMOUNT>
<!-- BT-114: Rounding Amount (rounding of the payable amount to 0.05) -->
<ROUNDING_AMOUNT>0.01</ROUNDING_AMOUNT>
<!-- BT-115: Amount Due for Payment (always mandatory, BR-15)
= TOTAL_GROSS - PREPAID_AMOUNT + ROUNDING_AMOUNT
= 579.24 - 100.00 + 0.01 -->
<AMOUNT_DUE>479.25</AMOUNT_DUE>
</SUMMARY>
</DOCUMENT>
</RIF_INVOIC>