Use case 22b: Cash discount (VAT on debit)

Use case 22b covers cash discounts on goods or services with VAT on debits, where a credit note is required to adjust VAT already collected at invoice issuance.

Description

Apply this use case for cash discounts on goods or services with VAT on debits. Because VAT was collected at invoice issuance, a credit note is required when the buyer takes the discount.

Note:

Unlike use case 22a, a credit note is required to adjust VAT already collected.

Business and tax context

Applies to goods (B1 or B2) or services with the debit option.
VAT is collected at invoice issuance (on the full amount).
Issue a credit note to adjust VAT when the buyer takes the discount.
Both the seller and the buyer adjust VAT based on the credit note.

Key data requirements

The following tables list the invoice fields and credit note fields for this use case.

Invoice fields:


Field ID	Description	Value
BT-21	Note subject code	AAB (Discount terms)
BT-22	Note text	Discount terms description
BT-23	Billing framework	B1/B2 or S1 with debit

Credit note fields (when the discount is taken):


Field ID	Description	Value
BT-3	Document type	381 (Credit note)
BG-3	Invoice reference	Original invoice number
Amount	Credit amount	Discount amount plus VAT

Implementation considerations

The following sections describe considerations for the seller, the buyer, and platform configuration.

Seller considerations

Track when the buyer takes discounts.
Issue a credit note for the discount amount.
Adjust collected VAT based on the credit note.

Buyer considerations

Get and process the credit note.
Adjust deductible VAT based on the credit note.

Configuration

Automate credit note generation when a discount payment is detected.
The credit note references the original invoice in BG-3.

SCI mapping


Field	SCI path
BT-3 credit note type	`CreditNote/CreditNoteTypeCode`
BG-3 invoice reference	`CreditNote/BillingReference/InvoiceDocumentReference`

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