<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>EXAMPLE-INV-002</cbc:ID>
  <cbc:IssueDate>2026-09-08</cbc:IssueDate>
  <cbc:DueDate>2026-10-08</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:Note>Example only. Terms &amp; references &lt;must&gt; be preserved. Café 🐺</cbc:Note>
  <cbc:TaxPointDate>2026-09-07</cbc:TaxPointDate>
  <cbc:DocumentCurrencyCode>GBP</cbc:DocumentCurrencyCode>
  <cbc:AccountingCost>COST-123</cbc:AccountingCost>
  <cbc:BuyerReference>BUYER-REF-001</cbc:BuyerReference>
  <cac:OrderReference>
    <cbc:ID>PO-456</cbc:ID>
  </cac:OrderReference>
  <cac:BillingReference>
    <cac:InvoiceDocumentReference>
      <cbc:ID>PRIOR-001</cbc:ID>
      <cbc:IssueDate>2026-08-08</cbc:IssueDate>
    </cac:InvoiceDocumentReference>
  </cac:BillingReference>
  <cac:ContractDocumentReference>
    <cbc:ID>CONTRACT-789</cbc:ID>
  </cac:ContractDocumentReference>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:EndpointID schemeID="0088">7300010000001</cbc:EndpointID>
      <cac:PartyIdentification>
        <cbc:ID schemeID="0088">7300010000001</cbc:ID>
      </cac:PartyIdentification>
      <cac:PartyName>
        <cbc:Name>Example Trading</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>1 Example Street</cbc:StreetName>
        <cbc:AdditionalStreetName>Building A</cbc:AdditionalStreetName>
        <cbc:CityName>London</cbc:CityName>
        <cbc:PostalZone>SW1A 1AA</cbc:PostalZone>
        <cbc:CountrySubentity>London</cbc:CountrySubentity>
        <cac:AddressLine>
          <cbc:Line>Floor 2</cbc:Line>
        </cac:AddressLine>
        <cac:Country>
          <cbc:IdentificationCode>GB</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>GB123456789</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Example Supplier Ltd</cbc:RegistrationName>
        <cbc:CompanyID>12345678</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:Contact>
        <cbc:Name>Example Contact</cbc:Name>
        <cbc:Telephone>+44 20 0000 0000</cbc:Telephone>
        <cbc:ElectronicMail>billing@example.invalid</cbc:ElectronicMail>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:EndpointID schemeID="0088">7300010000001</cbc:EndpointID>
      <cac:PostalAddress>
        <cbc:StreetName>2 Example Street</cbc:StreetName>
        <cbc:CityName>London</cbc:CityName>
        <cbc:PostalZone>SW1A 2AA</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>GB</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Example Buyer Ltd</cbc:RegistrationName>
        <cbc:CompanyID>87654321</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:Contact>
        <cbc:Name>Example Buyer Contact</cbc:Name>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingCustomerParty>
  <cac:Delivery>
    <cbc:ActualDeliveryDate>2026-09-07</cbc:ActualDeliveryDate>
    <cac:DeliveryLocation>
      <cac:Address>
        <cbc:StreetName>3 Delivery Street</cbc:StreetName>
        <cac:Country>
          <cbc:IdentificationCode>GB</cbc:IdentificationCode>
        </cac:Country>
      </cac:Address>
    </cac:DeliveryLocation>
  </cac:Delivery>
  <cac:PaymentMeans>
    <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
    <cbc:PaymentID>PAYMENT-001</cbc:PaymentID>
    <cac:PayeeFinancialAccount>
      <cbc:ID>EXAMPLE-ACCOUNT-001</cbc:ID>
      <cbc:Name>Example Supplier Ltd</cbc:Name>
      <cac:FinancialInstitutionBranch>
        <cbc:ID>EXAMPLE-BRANCH</cbc:ID>
      </cac:FinancialInstitutionBranch>
    </cac:PayeeFinancialAccount>
  </cac:PaymentMeans>
  <cac:PaymentTerms>
    <cbc:Note>Payment within 30 days</cbc:Note>
  </cac:PaymentTerms>
  <cac:AllowanceCharge>
    <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
    <cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode>
    <cbc:AllowanceChargeReason>Example document discount</cbc:AllowanceChargeReason>
    <cbc:Amount currencyID="GBP">1.00</cbc:Amount>
    <cac:TaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>20</cbc:Percent>
      <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
      </cac:TaxScheme>
    </cac:TaxCategory>
  </cac:AllowanceCharge>
  <cac:AllowanceCharge>
    <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
    <cbc:AllowanceChargeReasonCode>CG</cbc:AllowanceChargeReasonCode>
    <cbc:AllowanceChargeReason>Example document charge</cbc:AllowanceChargeReason>
    <cbc:MultiplierFactorNumeric>10</cbc:MultiplierFactorNumeric>
    <cbc:Amount currencyID="GBP">3.50</cbc:Amount>
    <cbc:BaseAmount currencyID="GBP">35.00</cbc:BaseAmount>
    <cac:TaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>20</cbc:Percent>
      <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
      </cac:TaxScheme>
    </cac:TaxCategory>
  </cac:AllowanceCharge>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="GBP">11.70</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="GBP">10.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="GBP">0.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>Z</cbc:ID>
        <cbc:Percent>0</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="GBP">66.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="GBP">68.50</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="GBP">80.20</cbc:TaxInclusiveAmount>
    <cbc:AllowanceTotalAmount currencyID="GBP">1.00</cbc:AllowanceTotalAmount>
    <cbc:ChargeTotalAmount currencyID="GBP">3.50</cbc:ChargeTotalAmount>
    <cbc:PrepaidAmount currencyID="GBP">10.00</cbc:PrepaidAmount>
    <cbc:PayableRoundingAmount currencyID="GBP">-0.20</cbc:PayableRoundingAmount>
    <cbc:PayableAmount currencyID="GBP">70.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:Note>Example line note</cbc:Note>
    <cbc:InvoicedQuantity unitCode="C62">3</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="GBP">58.00</cbc:LineExtensionAmount>
    <cbc:AccountingCost>LINE-COST</cbc:AccountingCost>
    <cac:OrderLineReference>
      <cbc:LineID>PO-LINE-1</cbc:LineID>
    </cac:OrderLineReference>
    <cac:AllowanceCharge>
      <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
      <cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode>
      <cbc:AllowanceChargeReason>Example discount</cbc:AllowanceChargeReason>
      <cbc:MultiplierFactorNumeric>5</cbc:MultiplierFactorNumeric>
      <cbc:Amount currencyID="GBP">2.00</cbc:Amount>
      <cbc:BaseAmount currencyID="GBP">40.00</cbc:BaseAmount>
    </cac:AllowanceCharge>
    <cac:AllowanceCharge>
      <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
      <cbc:AllowanceChargeReason>Example charge</cbc:AllowanceChargeReason>
      <cbc:Amount currencyID="GBP">0.01</cbc:Amount>
    </cac:AllowanceCharge>
    <cac:Item>
      <cbc:Description>Description &amp; &lt;escaping&gt;</cbc:Description>
      <cbc:Name>Example item</cbc:Name>
      <cac:BuyersItemIdentification>
        <cbc:ID>BUYER-ITEM-1</cbc:ID>
      </cac:BuyersItemIdentification>
      <cac:SellersItemIdentification>
        <cbc:ID>SELLER-ITEM-1</cbc:ID>
      </cac:SellersItemIdentification>
      <cac:StandardItemIdentification>
        <cbc:ID schemeID="0088">7300010000001</cbc:ID>
      </cac:StandardItemIdentification>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>20</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="GBP">19.995</cbc:PriceAmount>
      <cbc:BaseQuantity unitCode="C62">1</cbc:BaseQuantity>
    </cac:Price>
  </cac:InvoiceLine>
  <cac:InvoiceLine>
    <cbc:ID>2</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">2</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="GBP">10.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Name>Example zero-rated item</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>Z</cbc:ID>
        <cbc:Percent>0</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="GBP">5</cbc:PriceAmount>
      <cbc:BaseQuantity unitCode="C62">1</cbc:BaseQuantity>
    </cac:Price>
  </cac:InvoiceLine>
  <cac:InvoiceLine>
    <cbc:ID>3</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">-1</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="GBP">-2.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Name>Example correction</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>20</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="GBP">2</cbc:PriceAmount>
      <cbc:BaseQuantity unitCode="C62">1</cbc:BaseQuantity>
    </cac:Price>
  </cac:InvoiceLine>
</Invoice>
