How to include a discount in e-invoice?
Short answer
Don't just list the discount as minus text in the item description. In the XML, it should be clear whether the discount is on the line or at the level of the entire invoice. It must have an amount, possibly a reason or code, and it must sit with both line and grand totals.
Item discount
Use it when the discount applies to a specific item and its line amount.
Total discount
Use it when the discount applies to the entire document or group of services.
Not an anonymous amount
The discount should have an understandable reason or code according to the export rules.
VAT control
The discount must sit with the TaxExclusiveAmount, VAT blocks and the amount to be paid.
Conclusion
The discount in the e-invoice must be a data item, not just a business note.
Sources
- Law no. 222/2004 Z. z. Coll. about VAT, tax base and invoicing data
- Peppol BIS Billing 3.0: AllowanceCharge, line and document discounts
- EN 16931 business rules for totals
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.