Google e-invoice request

This documentation presents a comprehensive overview of the Universal Business Language (UBL) 2.4 Invoice Schema, specifically tailored for streamlining the electronic exchange of invoice data between Google and e-invoicing vendors. It facilitates the standardized transmission of invoice information, crucial for vendors to process and subsequently submit to government tax authorities' portals.

1. Invoice header

The invoice header contains high-level information about the invoice, including identification numbers, date and time of issue, invoice type, currencies, and exchange rates.

Element	Description	Example
cbc:UBLVersionID	UBL Invoice standard being used	2.4
cbc:ID	Invoice Number	GCEMEAD0000000001
cbc:UUID	Google Vendor Request ID - the value must be present in the response message for this invoice request	123e4567-e89b-12d3-a456-426614174000
cbc:IssueDate	Date when the invoice was issued	2023-06-01
cbc:IssueTime	Time when the invoice was issued (in US PT timezone)	08:20:00-08:00
cbc:InvoiceTypeCode	Type of the invoice. Supported values: 380 for Invoice	380
cbc:DocumentCurrencyCode	Currency in which the invoice is presented	USD
cbc:TaxCurrencyCode	Currency for which conversion of TaxAmount is required	EUR
cac:TaxExchangeRate
└ cbc:SourceCurrencyCode	Source currency for the exchange rate	USD
└ cbc:TargetCurrencyCode	Target currency for the exchange rate	EUR
└ cbc:CalculationRate	Exchange rate for tax calculation at 2 decimals precision	0.84
cac:InvoicePeriod
└ cbc:StartDate	Start date of the invoice period	2023-05-01
└ cbc:EndDate	End date of the invoice period	2023-05-31
cbc:Note	Additional notes or comments pertaining to the invoice	This is a sample note for the invoice.

Example

<Invoice>
  <cbc:UBLVersionID>2.4</cbc:UBLVersionID>
  <cbc:ID schemeID="Google">GCEMEAD0000000001</cbc:ID>
  <cbc:UUID>123e4567-e89b-12d3-a456-426614174000</cbc:UUID>
  <cbc:IssueDate>2023-06-01</cbc:IssueDate>
  <cbc:IssueTime>08:20:00-08:00</cbc:IssueTime>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>USD</cbc:DocumentCurrencyCode>
  <cbc:TaxCurrencyCode>EUR</cbc:TaxCurrencyCode>
  <cac:TaxExchangeRate>
    <cbc:SourceCurrencyCode>USD</cbc:SourceCurrencyCode>
    <cbc:TargetCurrencyCode>EUR</cbc:TargetCurrencyCode>
    <cbc:CalculationRate>0.84</cbc:CalculationRate>
  </cac:TaxExchangeRate>
  <cac:InvoicePeriod>
    <cbc:StartDate>2023-05-01</cbc:StartDate>
    <cbc:EndDate>2023-05-31</cbc:EndDate>
  </cac:InvoicePeriod>
  <cbc:Note>This is a sample note for the invoice.</cbc:Note>
</Invoice>

2. Supplier information

This section contains details about the seller, including tax ID, name, address, and contact information.

2.1 cac:AccountingSupplierParty/cac:Party

This element represents the seller (Google).

Path	Description	Example
cac:PartyTaxScheme
└ cbc:CompanyID	Seller's tax identification number	IE 9999999X
└ cbc:CompanyID/@schemeID	Tax scheme identifier	VAT
cac:PartyName
└ cbc:Name	Name of the seller	Google Ireland Limited
cac:PostalAddress
└ cbc:AddressLine1	Address line 1 of the seller	Gordon House
└ cbc:AddressLine2	Address line 2 of the seller	Barrow Street
└ cbc:CityName	City of the seller	Dublin
└ cbc:PostalZone	Postal code of the seller	D04 V4X7
└ cac:Country/cbc:IdentificationCode	Country code of the seller	IE
cac:Contact
└ cac:Contact/cbc:Telephone	Contact telephone of the seller	545-123-4567
└ cac:Contact/cbc:ElectronicMail	Contact email of the seller	invoice@google.com

Example

<Invoice>
  ...
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cac:PartyTaxScheme>
                <cbc:CompanyID schemeID="VAT">IE 9999999X</cbc:CompanyID>
            </cac:PartyTaxScheme>
            <cac:PartyName>
                <cbc:Name>Google Ireland Limited</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:AddressLine>Gordon House</cbc:AddressLine>
                <cbc:AddressLine>Barrow Street</cbc:AddressLine>
                <cbc:CityName>Dublin</cbc:CityName>
                <cbc:PostalZone>D04 V4X7</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>IE</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:Contact>
                <cbc:Telephone>545-123-4567</cbc:Telephone>
                <cbc:ElectronicMail>invoice@google.com</cbc:ElectronicMail>
            </cac:Contact>
        </cac:Party>
    </cac:AccountingSupplierParty>
  ...
</Invoice>

3. Buyer information

This section contains details about the buyer, including tax ID, name, address, and contact information. In case that both Agency and end buyer information need to be included, cac:AccountingCustomerParty will be used to represent Agency information (primary buyer) and cac:BuyerCustomerParty will be used for the end buyer (secondary buyer) information.

3.1 cac:AccountingCustomerParty/cac:Party

This element represents the accounting customer party. In case of Agency, this element will be used to send Agency information.

Path	Description	Example
cac:PartyTaxScheme/cbc:CompanyID	Buyer's tax identification number	0987654321
cac:PartyTaxScheme/cbc:CompanyID/@schemeID	Tax scheme identifier, repeatable if several tax IDs are present	TIN, NIP, SIREN, SIRET
cac:PartyLegalEntity/cbc:CompanyLegalFormCode	Code specifying the legal form of the company (possible values: 1 for Individual, 2 for Organization)	1
cac:PartyLegalEntity/cbc:CompanyLegalForm	A description of the legal form of the company (possible values: "Individual" or "Organization")	Individual
cac:PartyName
└ cbc:Name	Name of the buyer	Jane's Construction Company
cac:PostalAddress
└ cbc:AddressLine1	Address line 1 of the buyer	456 Market St
└ cbc:AddressLine2	Address line 2 of the buyer	Floor 4
└ cbc:CityName	City of the buyer	New York
└ cbc:PostalZone	Postal code of the buyer	10001
└ cac:Country/cbc:IdentificationCode	Country code of the buyer	US
cac:Contact
└ cbc:Telephone	Contact telephone of the buyer	987-654-3210
└ cbc:ElectronicMail	Contact email of the buyer	j@construction.com

3.2 cac:BuyerCustomerParty/cac:Party

This element is used only when the cac:AccountingCustomerParty is used for sending Agency information. All sub-elements are identical in these 2 elements.

Example

<Invoice>
  ...
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cac:PartyTaxScheme>
                <cbc:CompanyID schemeID="VAT">0987654321</cbc:CompanyID>
                <cbc:CompanyID schemeID="SIREN">123456789</cbc:CompanyID>
                <cbc:CompanyID schemeID="SIRET">98765432100015</cbc:CompanyID>
            </cac:PartyTaxScheme>
            <cac:PartyLegalEntity>
                <cbc:CompanyLegalFormCode>2</cbc:CompanyLegalFormCode>
                <cbc:CompanyLegalForm>Organization</cbc:CompanyLegalForm>
            </cac:PartyLegalEntity>
            <cac:PartyName>
                <cbc:Name>Jane's Construction Company</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:AddressLine>99 pembroke square</cbc:AddressLine>
                <cbc:CityName>Dublin</cbc:CityName>
                <cbc:PostalZone>D04 P043</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>IE</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:Contact>
                <cbc:Telephone>0439843234</cbc:Telephone>
                <cbc:ElectronicMail>advert@ads.com</cbc:ElectronicMail>
            </cac:Contact>
        </cac:Party>
    </cac:AccountingCustomerParty>
    <cac:BuyerCustomerParty>
        <cac:Party>
            <cac:PartyTaxScheme>
                <cbc:CompanyID schemeID="VAT">0987654321</cbc:CompanyID>
                <cbc:CompanyID schemeID="SIREN">123456789</cbc:CompanyID>
            </cac:PartyTaxScheme>
            <cac:PartyName>
                <cbc:Name>Jane's Construction Company</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:AddressLine>456 Market St</cbc:AddressLine>
                <cbc:AddressLine>Floor 4</cbc:AddressLine>
                <cbc:CityName>New York</cbc:CityName>
                <cbc:PostalZone>10001</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>US</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:Contact>
                <cbc:Telephone>987-654-3210</cbc:Telephone>
                <cbc:ElectronicMail>j@construction.com</cbc:ElectronicMail>
            </cac:Contact>
        </cac:Party>
    </cac:BuyerCustomerParty>
  ...
</Invoice>

4. Delivery information

This section contains information about the supply of goods and services.

Path	Description	Example
cbc:ActualDeliveryDate	The date on which the supply of goods/service was made	2023-05-17

5. Line items

Line items are individual goods or services enumerated in the invoice. The schema supports one or multiple Line Items per invoice.

5.1 cac:InvoiceLine

This section details each item on an invoice, including unique identifiers, quantities, unit prices, and total amounts before and after taxes. It provides a complete breakdown of costs associated with each invoiced item.

Path	Description	Example
cbc:ID	Identifier for this line item; for an aggregated line item invoice the value is 1	1
cbc:InvoicedQuantity	Quantity of the item invoiced; for an aggregated line item invoice the value is 1	1
cbc:LineExtensionAmount @currencyID	Total amount for the line item in the original currency, excluding taxes	1000
cac:Item/cbc:Name	Name of the item	Google Cloud
cac:Price/cbc:PriceAmount @currencyID	Unit price of the item in the original currency	1000
cac:TaxTotal
└ cbc:TaxAmount @currencyID	Total tax amount in the original currency for the line item	70
└ cac:TaxSubtotal/cbc:TaxableAmount @currencyID	Taxable amount in the original currency for the line item	1000
└ cac:TaxSubtotal/cbc:TaxAmount @currencyID	Tax amount in the original currency for the line item	70
└ cac:TaxSubtotal/cac:TaxCategory/cbc:Percent	Tax rate applied to the line item	7.00
└ cac:TaxSubtotal/cac:TaxCategory/cac:TaxScheme/cbc:ID	Type of tax for this subtotal	VAT

Example

<Invoice>
...
<cac:InvoiceLine>
  <cbc:ID>1</cbc:ID>
  <cbc:InvoicedQuantity>1</cbc:InvoicedQuantity>
  <cbc:LineExtensionAmount currencyID="USD">1000</cbc:LineExtensionAmount>
  <cac:Item>
    <cbc:Name>Google Cloud</cbc:Name>
  </cac:Item>
  <cac:Price>
    <cbc:PriceAmount currencyID="USD">1000</cbc:PriceAmount>
  </cac:Price>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="USD">230</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="USD">1000</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="USD">230</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:Percent>23.00</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
</cac:InvoiceLine>
...
</Invoice>

6. Total taxes

This section contains the total taxes applicable to the invoice.

6.1 cac:TaxTotal

This element represents the total tax applicable to the invoice. This element is repeated when both original and local currency need to be presented.

Path	Description	Example
cac:TaxTotal/cbc:TaxAmount	Total tax applicable to the invoice	70.00
cac:TaxTotal/cbc:TaxAmount/@currencyID	Currency ID of the tax amount	USD

6.2 cac:TaxSubtotal

This element provides a breakdown for a single tax category. This element is repeatable to represent different types of tax.

Path	Description	Example
cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount @currencyID	Total taxable amount in original currency	1000.00
cac:TaxTotal/cac:TaxSubtotal/cbc:TaxAmount @currencyID	Tax amount on the taxable amount in original currency	70.00
cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:Percent	Tax percentage applicable on the taxable amount	7
cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cac:TaxScheme/cbc:ID	Tax scheme name, enum supporting the list of country specific tax codes	VAT

Example

<Invoice>
  ...
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="USD">230</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="USD">1000</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="USD">230</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:Percent>23.00</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <cac:TaxTotal>
    <cac:TaxSubtotal>
      <cbc:TaxAmount currencyID="PLN">920</cbc:TaxAmount>
      <cbc:TaxableAmount currencyID="PLN">4000</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="PLN">920</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:Percent>23.00</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  ...
</Invoice>

7. Withholding taxes

Withholding taxes applied on the invoice. Withholding tax is a government requirement for the payer of an item of income to withhold or deduct tax from the payment, and pay that tax to the government.

7.1 cac:WithholdingTaxTotal

This element represents the total withholding tax applicable to the invoice. Should be sum of all cac:WithholdingTaxTotal/cac:TaxSubtotal/cbc:TaxAmount elements.

Path	Description	Example
cac:WithholdingTaxTotal/cbc:TaxAmount @currencyID	The total amount of withholding tax	6.5

7.2 cac:TaxSubtotal

This element provides a breakdown for a single withholding tax category.

Path	Description	Example
cac:WithholdingTaxTotal/cac:TaxSubtotal/cbc:TaxableAmount @currencyID	Taxable (pre-tax) amount for the withholding tax category	1000
cac:WithholdingTaxTotal/cac:TaxSubtotal/cbc:TaxAmount @currencyID	The amount of tax for the withholding tax category	6.5
cac:WithholdingTaxTotal/cac:TaxSubtotal/cbc:Percent	The percentage of tax for the withholding tax category	0.65
cac:WithholdingTaxTotal/cac:TaxSubtotal/cac:TaxCategory/cac:TaxScheme/cbc:ID	Type of tax for the withholding tax category	PIS_WTH

Example

<Invoice>
  ...
  <cac:WithholdingTaxTotal>
    <cbc:TaxAmount currencyID="USD">6.5</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="USD">1000</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="USD">6.5</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:Percent>6.5</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>PIS_WTH</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:WithholdingTaxTotal>
  ...
</Invoice>

8. Payment terms and means

The Payment Terms and Means section outlines the payment expectations including the expected method of payment, payment channel, and due date.

8.1 cac:PaymentMeans/cbc:PaymentMeansCode

This element describes the method of payment. The PaymentMeansCode follows the UN/ECE 4461 code list. Note: The PaymentMeansCode follows the UN/ECE 4461 code list, where 31 stands for Debit (Wire) Transfer.

Path	Description	Example
cbc:PaymentMeansCode	Method of payment	30 for Credit Transfer, 31 for Debit Transfer
cbc:PaymentDueDate	Due date for the payment	2023-08-01
cac:PayeeFinancialAccount/cbc:ID	Financial account ID of Google (Used in the Invoice scheme)	GB99DEMO12345678901
cac:PayerFinancialAccount
└ cbc:ID	Financial account ID of Google (Used in the CreditNote scheme)	GB99DEMO12345678901
└ cbc:Name	The name of the Google bank account	Google bank
└ cbc:AccountTypeCode	A code signifying the type of Google bank account	UNKNOWN_ACCOUNT_TYPE = 0; CHECKING = 1; SAVINGS = 2; CURRENT = 3

8.2 cac:PaymentTerms/cbc:Note

This element provides any additional payment terms information in text form.

Path	Description	Example
cac:PaymentTerms/cbc:Note	Any additional payment terms information	Net 30 terms

Example

<Invoice>
  ...
    <cac:PaymentMeans>
        <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
        <cbc:PaymentDueDate>2023-08-01</cbc:PaymentDueDate>
        <cac:PayerFinancialAccount>
            <cbc:ID>GB99DEMO12345678901</cbc:ID>
        </cac:PayerFinancialAccount>
    </cac:PaymentMeans>
    <cac:PaymentTerms>
        <cbc:Note>Net 30 terms</cbc:Note>
    </cac:PaymentTerms>
  ...
</Invoice>

9. Legal monetary total

The Legal Monetary Total section summarizes the total amount due on the invoice, including any allowances or charges applied, tax, tax withholding, and the final payable amount.

9.1 cac:LegalMonetaryTotal

Path	Description	Example
cbc:LineExtensionAmount @currencyID	The total amount for all Invoice Lines before any allowances or charges are applied.	1000.00
cbc:AllowanceTotalAmount @currencyID	Total allowances for the invoice	0.00
cbc:TaxExclusiveAmount @currencyID	The total amount for all Invoice Lines after any allowances or charges are applied, but before any tax is applied	950.00
cbc:TaxInclusiveAmount @currencyID	The total amount for all Invoice Lines after any allowances or charges and tax are applied	1071.50
cbc:PayableAmount @currencyID	The total amount to be paid by the buyer	1065.00

Example

<Invoice>
  ...
  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="USD">1000.00</cbc:LineExtensionAmount>
    <cbc:AllowanceTotalAmount currencyID="USD">0.00</cbc:AllowanceTotalAmount>
    <cbc:TaxExclusiveAmount currencyID="USD">1000.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="USD">1230.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="USD">1230.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
  ...
</Invoice>

Google e-invoice request Stay organized with collections Save and categorize content based on your preferences.

Invoice request schema elements:

1. Invoice header

2. Supplier information

2.1 cac:AccountingSupplierParty/cac:Party

3. Buyer information

3.1 cac:AccountingCustomerParty/cac:Party

3.2 cac:BuyerCustomerParty/cac:Party

4. Delivery information

5. Line items

5.1 cac:InvoiceLine

6. Total taxes

6.1 cac:TaxTotal

6.2 cac:TaxSubtotal

7. Withholding taxes

7.1 cac:WithholdingTaxTotal

7.2 cac:TaxSubtotal

8. Payment terms and means

8.1 cac:PaymentMeans/cbc:PaymentMeansCode

8.2 cac:PaymentTerms/cbc:Note

9. Legal monetary total

9.1 cac:LegalMonetaryTotal

Google e-invoice request