Use case 22a: Cash discount (VAT on receipt)
Use case 22a covers cash discounts on services with VAT due on receipt, where the discount is accounted for through the Encaissee status.
Description
Apply this use case for cash discounts on services with VAT due on receipt. Account for the discount through the Encaissee status, which declares the net amount.
No credit note is required. The tax authority calculates VAT from the Encaissee amount.
Business and tax context
Applies to services (S1 or S2) with VAT due on receipt.
Include discount terms in the invoice note (code AAB).
Do not show the discount amount on the invoice.
The Encaissee status declares the net amount received (after discount).
The tax authority uses the Encaissee amount for VAT calculation.
Key data requirements
| Field ID | Description | Value |
|---|---|---|
| BT-21 | Note subject code | AAB (Discount terms) |
| BT-22 | Note text | Discount terms description |
| BT-23 | Billing framework | S1 or S2 (services) |
| BT-8 | VAT due code | 432 (UBL) - on receipt |
Implementation considerations
The following sections describe considerations for the seller, the buyer, and platform configuration.
- Seller considerations
Include discount terms in the note with code AAB.
Track the actual payment amount received.
The Encaissee status must declare the net amount (not the invoice total).
- Buyer considerations
Deductible VAT is limited to the amount actually paid.
No credit note is received (the discount is in the payment).
- Configuration
The Encaissee amount must reflect actual payment (net of discount).
VAT breakdown in the Encaissee status is based on net amounts.
SCI mapping
| Field | SCI path |
|---|---|
| BT-21 and BT-22 note | Invoice/Note |
| BT-23 framework | Invoice/InvoicePeriod/DescriptionCode |