6 Controlled Vocabulary (Normative)

Many terms used in defining the Information Elements in the eInvoicing Semantic Model and Implementation Guide refer to the following controlled vocabulary of terms.

The terms listed in Table 2 are used as defined in the context of this Implementation Guide.

Table 2: Controlled Vocabulary

Term Definition Notes
Address A defined location.
Address Line The Description of an Address. For example: ‘Unit 4, Number 12 Genge Street, Canberra’
Allowance A reduction in the Amount payable. May be a discount or rebate, etc.
Allowance Reason The reason why an Allowance applies.
Amount Expresses a numerical monetary Value. May be positive, negative or 0. For example: ‘1434.95’, ‘0.0’,’-345.252’
Amount Due The outstanding Amount.
Amount Payable The Total Amount to be paid.
Attached Document A separate Document included with the Invoice for Reference or audit purposes. For receipts, proof of delivery, specifications, etc.
Base Amount The Amount that may be used, in conjunction with the Allowance or Charge rate, to calculate the Allowance or Charge Amount.
Business Name The name under which a Party conducts business. Parties must register a Business Name in Australia, unless they trade under a personal name, or fall within an exemption. (Australian Securities and Investment Commission, 2016).
Buyer The Party that procures goods or services.
Buyer Accounting Reference Identifies where the Buyer may allocate the relevant transaction in their financial reports. A Buyer may have previously requested that the Supplier state this on their Invoice.
Category A term applied to a group of items with common characteristics.
Charge An increase in the Amount payable. May be a penalty or surcharge, etc.
Charge Reason The reason why a Charge applies.
City The common Name of a City or town.
Company Name A company is a separate legal entity registered with ASIC. A company has its own name which is required to include the legal terms or abbreviations 'pty' and/or 'ltd' at the end of the name. A company may choose to register a Business Name if it wants to carry on as business using its name without the legal terms, or if it wants to use a different name (Australian Securities and Investment Commission, 2016).
Contact Contact for issues relating to the Invoice.
Contact Point Who to Contact. May be a person’s Name, Contact identification, department or office identification, etc.
Contract A business or trading agreement.
Country A nation state.
Country of Origin The Country where an Item originated.
Credit Note A Document used to specify credits due to the Buyer from the Supplier.
Currency A medium of exchanging funds.
Date A calendar Date.
Description Text used to provide details. For example: ‘Widgets’, ‘Basic Rental’
Dispatch Advice A Document used to describe the sending of a delivery of Items.
Electronic Address An end point Identifier for delivering electronic Documents. For example: ‘http://receivernetwork/accesspoint/partnerXYZ’
End Date The termination Date for a Period of time.
External Document A separate Document not included with the Invoice but identified at another location for Reference or audit purposes. For example: ‘http://partnerX/DeliveryDocket.pdf’
Financial Institution An organisation that provides financial Services for its clients or members. Generically known as a Bank.
Financial Institution Account An account at a Financial Institution. Generally known as a Bank Account.
Financial Institution Identifier The office holding the Financial Institution Account. In Australia this is generally known as the Bank-State-Branch (BSB).
Goods and Services Tax (GST) The term used in Australia for consumption Tax as defined by ‘A New Tax System Act’ (1999) (Australian Government, 1999). Goods and Services Tax (GST) applies to Items sold or consumed in Australia.
Gross Price The unit price before Allowances and Charges.
Tax Code A Category within the Australian indirect Taxation system.
GST Status The Tax status applicable to a Party within the GST system (Australian Government, 1999). For example, ‘Registered’ or ‘Not registered’
Invoice A Document notifying an obligation to make a payment. Definition taken from ‘A New Tax System (Pay As You Go) Act 1999’ (Australian Government, 2013).
Invoice Currency The system of monetary exchange used for the Invoice. For domestic Invoicing this will be Australian Dollars in the majority of cases, but it is possible to use other Currencies.
Invoice Level Information that applies to the entire Invoice. Sometimes referred to as the Invoice header.
Invoice Line Defines properties of an individual Invoiced Item. Typically used to specify individual transactions.
Invoice Line Extension Amount The Net Unit Price multiplied by the Invoice Quantity.
Invoiced Quantity The quantity of Items being Invoiced.
Issue Date The Date on which the Invoice was created.
Item An individual article or unit. May be goods or services.
Item Classification The formal classifying of an Item by its type or nature. Classification Codes are used to allow grouping of similar Items for a various purposes e.g. public procurement (CPV), e-Commerce (UNSPSC), exports (AHECC) etc.
Item Property Features of an Item. For example lengths, colours, sizes.
Item Specification A formal set of Item attributes used to satisfy the conditions of sale.
Net Amount The Amount is ‘net’ without GST, i.e. inclusive of Allowances and Charges as well as other relevant Taxes.
Net Unit Price The unit price of an item without GST, i.e. inclusive of Allowances and Charges as well as other relevant Taxes.
Party An individual, a group, or an organisation having a role in a Business Process.
Payee The Party that receives the payment.
Payer The Party that makes the payment.
Payment Means How a payment is expected to be or has been settled.
Period A length or portion of time.
Postal Address Identifies the end point of a postal system.
Postcode The Identifier for an addressable group of properties according to the Australian postal Service. Known as Postal Zone in some countries.
Price Base Quantity The number of Item units to which a price applies.
Price Discount The total discount subtracted from the Gross Price to calculate the Net Price.
Purchase Order A Document used to order Items issued by the Buyer.
Receipt Advice A Document used to describe the acceptance of delivery of Items.
Recipient Created Tax Invoice (RCTI) A Tax Invoice issued by the Party that receives the goods and services, rather than the Supplier.
Reference The action of mentioning or alluding to something.
Referenced Document A Document referenced in the Invoice to substantiate the claims made. These may be exchanged as either Attached or External documents.
Related Invoice A previously issued Invoice.
Response A Document to acknowledge receipt of preceding Document. For example, acknowledging receipt of an Invoice or Credit Note.
Sales Order Identifier An Identifier for a Buyer’s Purchase Order, issued by the Seller.
Start Date The starting Date for a Period of time.
State A Country sub-division or region. An Australian State or Territory.
Supplier The Party responsible for providing goods or services to the Buyer.
Tax A compulsory contribution to public revenue, levied by the government on workers' income and business profits, or added to the cost of some goods, Services and transactions.
Taxation Branch A Branch of an Australian Business registered with the Australian Tax Office for Tax reporting purposes.
Tax Invoice An Invoice may be a Tax Invoice under the meaning given by subsections 29-70(1) and 48-57(1) of the GST Act (Australian Government, 1999). See 7.1.1.
Tax Rate The rate that applies for a Tax. For example, GST rate.
Taxable Amount The Amount that is Taxable.
Telephone Number Identifies the end point of a telephony system.
Total Amount The sum of all Amounts.
Trading Name The term previously used by the Australian Business Register (ABR) for Business Name. Taken from the Australian Securities and Investment Commission definitions (Australian Securities and Investment Commission, 2016).