In the article described what information available in the invoice breakdown and how to understand it
General
Invoice breakdown available in the EAS dashboard in the Invoice section. How to access invoices see article
Invoice breakdown can be downloaded by pressing button "Breakdown" in the invoice line
Invoice breakdown has zipped CSV format.
After downloading extract file and open file.
If file opens not like a table please follow this article.
In general. Invoice breakdown contains all sales, returns, discounts and corrections data that was used for the fiscal reports and Invoice generation.
The First column Type identifies the type of the record. There are 4 types:
1. Sales → Order information
2. Return → Return Information with type of handling as Correction or not.
3. Discount → Post sale discount created in the EAS dashboard Creating post sale discount
4. VAT Correction → Correction information created in the EAS dashboard Creating VAT correction manually
Columns description for the Sales
In the table below provided description for columns of the sales record.
| Column name | Description |
| Type | Sales |
| Order ID | Order number from the store |
| Return ID | empty |
| Discount ID | empty |
| Order Currency | Order payment currency code (ex. EUR, GPB) |
| Order Amount | Total order amount in payment currency |
| Delivery Cost | Total delivery amount in payment currency |
| Delivery Country | Delivery country name |
| Payment Date | Order payment date |
| Order Exchange Rate | Exchange rate from order payment currency to EUR on the payment date |
| Monthly Exchange Rate | Exchange rate from order payment currency to EUR used in the fiscal report as per EU legislation. (Exchange rate at the last working day of the reporting month) |
| Split VAT Schema |
Reporting scheme: |
| Delivery Conditions |
DDP - Delivery Duties Paid |
| Order Split Amount | Products amount + Delivery part in order payment currency included in the reporting scheme |
| Logistics Handling Fee | EAS fee in order currency for order with additional logistic service provided by EAS. |
| EAS Fee (Order Currency) | EAS transactional fee for processing order in order currency. VAT not included |
| Customs Duties | Customs duties amount in the order currency collected from the customer |
| VAT calculated | VAT amount in order currency collected from end customer |
| Due VAT (EUR) | VAT amount to be paid to tax authorities according to the fiscal reporting rules. Converted to EUR using monthly exchange rate |
| EAS fee (EUR Excl. VAT) | EAS transactional fee in EUR. Order exchange rate used to convert from order currency |
| Customs Duties (EUR) | Customs duties amount in EUR to be paid to EAS if customs clearance service enabled |
| Logistics Handling Fee (EUR Excl. VAT) | EAS fee in EUR for orders with additional logistic service provided by EAS. |
Columns description for the Returns
When refund is performed in next month/quarter after order payment month/quarter, then such refund, according to EU legislation, is treated as negative correction for order reporting period.
Example:
IOSS order paid in July 2024,
Refund performed in August 2024 → Refund from fiscal point of view is Correction to the July 2024 of IOSS report.
OSS order paid in April 2024 (Quarter 2 2024)
Refund performed in September 2024 → Refund from fiscal point of view is Correction to the Q2 2024 of OSS report.
In the table below described columns that are differs from the Sales record description
| Column name | Description |
| Type | Return if refund treated as correction in fiscal report then added: for IOSS, Non EU import orders as Correction MNN.YYYY, where NN is month number and YYYY year number of the correction period for OSS, NON UNION as Correction QN.YYYY, where N is quarter number and YYYY year number of the correction period |
| Order ID | Order number from the store return is created for |
| Return ID | Return ID assigned by EAS solution |
| Discount ID | empty |
| Order Amount | Total refunded amount as negative value in payment currency |
| Delivery Cost | Total refunded delivery amount in payment currency |
| Payment Date | Refund date |
| VAT calculated | Refunded VAT amount in order currency |
| Due VAT (EUR) | Refunded VAT amount to be taken into account in fiscal report according to the rules. Converted to EUR using monthly exchange rate of the reporting period. |
Columns description for the Discounts
Discounts are treated in the same logic as returns/refunds.
In the table below described columns that are differs from the Returns record description
| Column name | Description |
| Type | Discount if discount treated as correction in fiscal report then added: for IOSS, Non EU import orders as Correction MNN.YYYY, where NN is month number and YYYY year number of the correction period for OSS, NON UNION as Correction QN.YYYY, where N is quarter number and YYYY year number of the correction period |
Columns description for the Corrections
In the invoice breakdown Correction record is the correction that was manually created in the EAS dashboard as follows Creating VAT correction manually
In the table below described columns that are differs from the Sales record description
| Column name | Description |
| Type | VAT Correction |
| Order currency | Correction currency chosen by customer |
| Delivery country | Correction country |
| Payment date | Date of correction approval by EAS tax specialist |
| Split VAT Schema | Correction scheme (IOSS, OSS, NON Union) |
| VAT calculated | Correction VAT amount in correction currency |
| Due VAT (EUR) | Correction VAT amount to be taken into account in fiscal report according to the rules. Converted to EUR using monthly exchange rate of the reporting period. Non zero if EAS providing reporting service for the customer. |
Other rows are self explanatory.
When EAS provides reporting service to the customer Total VAT due (EUR) might differs from fiscal VAT reporting amount, because complex logic applied for handling corrections, returns and discounts in the fiscal report that can't be implemented in the invoice breakdown,
Thus in the Invoice VAT due to EAS (special VAT scheme) amount might be different from Total VAT due (EUR) in the invoice breakdown.