Invoice line item

Definition

A single billed item/service line including quantity, price, and tax details.

Often requires unit codes, tax category, and descriptive text.

Line totals must match quantity × price and discounts/charges.

Standard code describing the unit of measure (e.g., piece, hour, kilogram).

Classification of tax treatment (e.g., standard, exempt, zero-rated).

Discounts (allowances) or surcharges (charges) applied to a line or document total.