CBC-tag

What is a CBC tag?

In an e-invoice (which is an XML file), "tags" are used to define the meaning of individual data elements. cbc stands for Common Basic Components. These are the specific fields that contain the actual values in the invoice – for example, an amount, a date, or a name. You can think of cbc tags as the smallest building blocks of the document.

How it works

An XML file is built as a hierarchy. While cac (Common Aggregate Components) are used as "folders" or headers to group data (e.g., an entire address block), cbc is used for the actual content within those groups. An example of a cbc tag in the code looks like this: <cbc:ID>12345</cbc:ID>. Here, the tag tells the recipient's system that the subsequent text ("12345") should be interpreted as the invoice number.

Why is it important?

Without standardized cbc tags, an IT system would not know whether a number represents a date, a price, or a postal code. By using the international UBL standard (Universal Business Language), you ensure that all systems worldwide know exactly what a tag like <cbc:PayableAmount> means. This is the very prerequisite for invoices to be posted automatically without human misinterpretation.