Concept Definition
What is a line item on an invoice?
A line item is a single row on an invoice representing one product or service. Each line item specifies the item description, quantity, unit of measure, unit price, line net amount, and applicable VAT rate. Structured e-invoices carry line items as individual data elements rather than text descriptions.
How is a line item structured in UBL?
In UBL 2.1, each line item is an InvoiceLine element containing:
- ID: Line item sequence number.
- InvoicedQuantity: Quantity with unit of measure code (UNCL6411).
- LineExtensionAmount: Net line amount (quantity x unit price minus discounts).
- TaxTotal: VAT amount for the line.
- Item: Description, seller item ID, buyer item ID, commodity classification.
- Price: Unit price before discounts.
Frequently Asked Questions
- Is there a limit on the number of line items per invoice?
- No technical limit is specified in UBL or CII. However, some e-invoicing platforms or national systems impose practical limits. Very large invoices (10,000+ lines) may require batching or summary invoices depending on the receiving system's capacity.
- Can a line item have its own VAT rate?
- Yes. Each line item can have a different VAT rate in UBL and CII. The invoice must then summarize VAT amounts by tax category in the TaxTotal section. This supports mixed-rate invoices common in retail, hospitality, and construction.