1. Required fields:
Invoice:
| Position on the invoice | Field Description | Required | Details |
|---|---|---|---|
| Header | Sender Company Name | YES | Company Name |
| Header | Sender Company Address | YES | Fiscal Address |
| Header | Sender Tax Number | YES | Tax number, SIRE, Company Registration number, etc. |
| Header | Receiver Company Name | YES | SGS Legal Entity that receives the invoice |
| Header | Receiver Company Address | YES | Address of SGS Legal Entity that received the invoice |
| Header | Receiver Tax Number | YES | SGS Tax number, SIRE, Company Registration number, etc. |
| Header | Invoice number | YES | Invoice number (max 60 characters) must be unique. Duplicate numbers are rejected. |
| Header | Invoice issue date | YES | No future dated allowed. |
| Header or all Lines | PO number reference | YES | PO number should contain just the sequential number (excluding the entity code and release number: Eg: In case you receive this PO number 3092217__134__18481, in the invoice just the number 3092217 is expected. PO number needs to be in Tradeshift platform. |
| Header | Total amount excluding taxes | YES | Invoice amount excluding taxes |
| Header | Currency | YES | Same currency that is in the Purchase Order |
| Line | Item ID | YES | Needs to have the exact same format as provided by SGS otherwise the invoices will be rejected. In case in the PO is in blank, in the invoice also should be in blank |
| Line | Item Level | YES | Item description |
| Line | Line ID | YES |
PO line number. In the case supplier is receiving the Purchase order directly from SGS, take this information from segment: LINENUM and PSCLINENUM |
| Line | Order Reference | NO | If PO Number Reference is provided in Header Level, then it's optional in Line Level |
| Line | Price Amount | YES | Unit Price |
| Line | Quantity | YES | For invoices with PO reference the line item quantity should not exceed the available quantity of the PO line invoiced |
| Line | Unit of Measure (UOM) | YES |
For invoices with PO reference the UOM must match the one in the PO |
| Line | Line Amount | YES | |
| Line | Tax amount | YES | Except for US where it is not mandatory |
| Line | Tax code | YES | Except for US where it is not mandatory |
| Line | Tax exemption reason | YES | For the cases when the tax is 0 and mandatory by the specific law in the country |
| Line | Allowance charge reason code | YES | Required if charges are present on the invoice. Not allowed additional extra cost in countries in Europe. |
| Position on the Credit Note | Field Description | Required | Details |
|---|---|---|---|
| Header | Credit Note number | YES | Max 60 chars. Must be unique (duplicate numbers are rejected) |
| Header | Invoice Reference | NO | Related invoice number should be provided if possible (max 60 chars). |
| Header | PO Number | YES | PO reference is mandatory for each credit note otherwise the documents will be rejected. |
| Line | Total Amount | YES | Total amount of the Credit Note must be a positive amount. |
2. Country specific requirements:
A. US:
- Taxes can be added at line level or as a fixed amount at header level;
- If the Header Charge is being used for a Freight Cost, the text "Freight Cost" must appear in the Description Field;
- Charges / Discounts are allowed only at header level, not at line level;
- At header level, in the total amount of the line of taxes, add the text "sales tax".
B. Spain:
- Freight costs or extra charges cannot be added on the invoices. In case some extra cost is missing, it has to be added in the Purchase Order.
- Tax codes on the invoices are expected to be in the following format:
| Type | Tax codes expected on the invoices | Exempt reason to be added | |
|---|---|---|---|
| EXEMPT | 0_E_VAT | Es necesario incluir razón de la exención de impuestos. Por favor incluir en la razon el artículo adecuado a la misma: 'Artículo 21', 'Artículo 22', 'Artículo 23', 'Artículo 24', 'Otros', 'OPERACIÓN EXENTA DE IVA POR APLICACIÓN DEL ARTICULO 84.UNO.2.C DE LA LEY DEL IVA CON INVERSIÓN DE SUJETO PASIVO' | |
| IVA | 4_AA_VAT | ||
| IVA | 10_AA_VAT | ||
| IVA | 21_S_VAT | ||
| IGIC | 3_AA_VAT | ||
| IGIC | 7_S_VAT | ||
| IGIC | 13.5_H_VAT | ||
| IGIC | 0_Z_VAT | ||
| SUPPLIERS INTRA UE | 0-AE-VAT |
C. UK:
- Freight costs or extra charges cannot be added on the invoices;
- Tax codes on the invoices are expected to be in the following format:
| Type | Tax codes expected on the invoices |
|---|---|
| EXEMPT | 0_E_VAT |
| VAT | 20_S_VAT |
D. FR:
- Freight costs or extra charges cannot be added on the invoices. In case some extra cost is missing, it has to be added in the Purchase Order.
| Content required on invoices and credit notes - FRANCE | Description |
|---|---|
| In the event of a VAT exemption or when the client is liable for VAT (i.e., under the reverse-charge mechanism) or when the VAT-taxable person benefits from the profit margin regime, the reference to the relevant provisions of the regulation or any provision indicating that the transaction benefits from a VAT exemption, a reverse-charge mechanism or profit margin regime. | The references of the EU or domestic regulation justifying that a delivery or supply is VAT exempt, subject to the reverse charge mechanism or the margin scheme, if any, e.g., - "TVA non applicable - TVA acquittée par le client - Articles 44 et 196 de la Directive 2006/112/CE" / ("VAT exempt services - VAT paid by the customer - Articles 44 and 196 of the Directive 2006/112/CE)” - "Livraison exonérée de TVA, Article 262 ter I 1° of the FTC" / ("VAT exempt delivery Article 32 of Directive 2006/112/CE")" - When the customer issues invoices on behalf of the taxable person, said invoices have to precise the mention “Autofacturation”; - The reference to the applicable provision of 2006 /112/EC Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is subject to the reverse-charge-mechanism should be replaced by the mention “Autoliquidation”. - In case of application of the travel agency regime, the mention “Régime particulier – agences de voyages” will have to be indicated on the invoice ; - Regarding the specific regime applicable in the field of second-hand goods, works of art, antiques and collector’s items, the mention “Régime particulier – Biens d’occasion” or “Régime particulier – objets d’art” or “Régime particulier – objets de collection et d’antiquité” will have to be specified. As regards this modification a French decree should be issued in a near future. " |
| Other "Legal" invoicing requirements (e.g., for the supplier: legal status, amount of share capital, registration number with the Companies & Commercial Registry, the applicable late-payment penalties, etc.) | In France, the specific legal requirements are the following: legal status, amount of share capital, registration number with the Companies & Commercial Registry, the applicable late-payment penalties, wording of the any "advance payment terms" (or the wording "No advance payment terms", if any), discount terms applicable in the event of any payments made before the date normally applicable under the general conditions of sale. The following legal information should be added on the B2B invoice: - date of payment; - penalty for late payment: indemnité forfaitaire pour frais de recouvrement en cas de retad de paiement de 40 euros; - late payment interests rate; These specific details can be included in the header notes field. The payment terms information, can be added to the ´payment terms' section on every invoice. In case the |
| Specific contents for electronic invoices (dematerialized/EDI invoices or e-signed invoices)/ e.g., data regarding the e-signature, the partner file, time-stamping, etc. | If case of application of an e-invoicing solution according to Article 289 bis of the FTC (dematerialized/EDI invoices): the invoice message has to contain the information relating to the "Summary/Recapitulative List", i.e.: the number and date of the invoice; the date and time that the message was created, the amounts excluding tax, any transaction taxes as well as, where applicable, the currency code (if not Euro), the elements to identify person/entity sending or receiving the data through the electronic transmission system (e.g., code, SIRET number, company name, address, etc.), a description of any irregularities or mistakes that may have occurred during a transmission, the version of the software used). |
| Data of headquarter to be included in the invoice | By law , since October 1st 2019 , suppliers have to include in the invoice not just the fiscal data of the branch that is delivering the goods in the supplier side, they have to include the data of the headquarter , indicating clearly which one is the headquarter. |
- Tax codes on the invoices are expected to be in the following format:
| Type | Tax codes expected on the invoices | Exempt reason to be added |
|---|---|---|
| EXEMPT | 0_E_VAT | Lorsqu’une prestation est exonérée de TVA, c’est-à-dire taux de TVA à zéro, la loi oblige de porter la mention du texte d’exonération sur la facture. |
| Goods and Services 20% | 4_AA_VAT | |
| Goods and Services 10% | 10_AA_VAT | |
| Goods and Services 5.5% | 21_S_VAT |
3. Account owner TAX CODE overview:
| Code | Value | Description |
|---|---|---|
| A | Mixed Tax Rate | Code specifying that the rate is based on mixed tax |
| AA | Lower Rate | Tax rate is lower than standard rate |
| AB | Exempt for resale | A tax category code indicating the item is tax exempt when the item is bought for future resale |
| AC | Value Added Tax (VAT) not now due for payment | A code to indicate that the Value Added Tax (VAT) amount which is due on the current invoice is to be paid on receipt of a separate VAT payment request |
| AD | Value Added Tax (VAT) due from a previous invoice | A code to indicate that the Value Added Tax (VAT) amount of a previous invoice is to be paid |
| AE | VAT Reverse Charge | Code specifying that the standard VAT rate is levied from the invoice |
| B | Transferred (VAT) | VAT not to be paid to the issuer of the invoice but directly to relevant tax authority |
| C | Duty paid by supplier | Duty associated with shipment of goods is paid by the supplier; customer receives goods with duty paid |
| E | Exempt from tax | Code specifying that taxes are not applicable |
| G | Free export item, tax not charged | Code specifying that the item is free export and taxes are not charged |
| H | Higher rate | Code specifying a higher rate of duty or tax or fee |
| O | Services outside scope of tax | Code specifying that taxes are not applicable to the services |
| S | Standard rate | Code specifying the standard rate |
| Z | Zero rated goods | Code specifying that the goods are at a zero rate |
| AEG | - Reverse Charge, Goods | - Reverse Charge, Goods |
| AEL | - Local Reverse Charge | - Local Reverse Charge |
| AES | - Reverse Charge, Services | - Reverse Charge, Services |