GETS Country Extensions

This page lists active country-specific extension fields used in GETS for Saudi Arabia, Malaysia, United Arab Emirates, Belgium, and Germany.

Requirement levels

Code	Meaning
`M`	Mandatory
`CM`	Conditionally mandatory
`O`	Optional

Saudi Arabia (SA)

Saudi Arabia currently applies:

sa_prepayment fields in tax_invoice, credit_note, debit_note

Field path	Label	Description	Data type	Req	Applies to
`extensions.sa_prepayment.paymentId`	Prepayment Payment ID	Prepayment ID.	string	`CM`	`tax_invoice`, `credit_note`, `debit_note`
`extensions.sa_prepayment.issueDate`	Prepayment Issue Date & Time	Prepayment date.	date	`CM`	`tax_invoice`, `credit_note`, `debit_note`
`extensions.sa_prepayment.documentType`	Prepayment Document Type Code	Always `386` for prepayments.	string	`CM`	`tax_invoice`, `credit_note`, `debit_note`
`extensions.sa_prepayment.vatCategory`	Prepayment VAT Category Code	Tax category.	string	`CM`	`tax_invoice`, `credit_note`, `debit_note`
`extensions.sa_prepayment.vatRate`	Prepayment VAT Rate	Tax rate percentage.	number	`CM`	`tax_invoice`, `credit_note`, `debit_note`
`extensions.sa_prepayment.taxableAmount`	Prepayment Taxable Amount	Amount subject to tax.	number	`CM`	`tax_invoice`, `credit_note`, `debit_note`
`extensions.sa_prepayment.taxAmount`	Prepayment Tax Amount	VAT amount.	number	`CM`	`tax_invoice`, `credit_note`, `debit_note`
`extensions.sa_prepayment.adjustmentAmount`	Prepayment Adjustment Amount	Adjustment amount.	number	`CM`	`tax_invoice`, `credit_note`, `debit_note`

Malaysia (MY)

Malaysia currently follows the base GETS model, and no Malaysia-specific extension block is required at this time.

For Malaysia, invoices are submitted to LHDN using the standard GETS payload, without a separate extension block.

United Arab Emirates (AE)

UAE currently applies the same extension set across document types (tax_invoice, simplified_invoice, credit_note, debit_note, and related variants).

Field path	Label	Description	Data type	Req
`extensions.ae_invoicedObjectId`	Invoiced Object Identifier	Seller object ID for tracking.	string	`O`
`extensions.ae_invoicedObjectScheme`	Invoiced Object Identifier Scheme	Scheme used for invoiced object ID.	string	`O`
`extensions.ae_taxpointDate`	VAT Tax Point Date	VAT tax point date (tax period).	date	`O`
`extensions.ae_totalAmountIncludingTaxInAED`	Invoice Total Amount With VAT in AED	Invoice total including VAT in AED.	number	`O`
`extensions.ae_authorityName`	Authority Name	Issuing authority name (for ID/passport contexts).	string	`CM`
`extensions.ae_passportIssuingCountry`	Passport Issuing Country Code	Seller passport issuing country code (ISO alpha-2).	string	`CM`
`extensions.ae_buyerAuthorityName`	Buyer Authority Name	Buyer issuing authority name.	string	`CM`
`extensions.ae_buyerPassportCountry`	Buyer Passport Issuing Country Code	Buyer passport issuing country code (ISO alpha-2).	string	`CM`
`extensions.ae_beneficiaryId`	Beneficiary ID	Free-zone beneficiary TRN/identifier.	string	`CM`
`extensions.ae_principalTRN`	Principal ID	Principal TRN for disclosed agency scenarios.	string	`CM`
`extensions.ae_customsReferenceNumber`	Customs Reference Number	Customs declaration/reference number.	string	`CM`
`extensions.ae_contractValue`	Contract Value	Contract value amount.	number	`CM`
`extensions.ae_businessProcessType`	Business Process Type	Business process identifier.	string	`O`
`extensions.ae_specificationIdentifier`	Specification Identifier	UAE PINT/technical specification identifier.	string	`O`
`extensions.ae_precedingInvoiceNumber`	Preceding Invoice Number	Previous invoice number reference.	string	`O`
`extensions.ae_precedingInvoiceIssueDate`	Preceding Invoice Issue Date	Previous invoice issue date.	date	`O`
`extensions.ae_totalTaxAmountInTaxCurrency`	Invoice Total VAT Amount in Tax Accounting Currency	Total VAT amount in tax/accounting currency.	number	`O`

Belgium (BE)

Belgium currently applies these extension fields in tax_invoice, credit_note, and debit_note.

Field path	Label	Description	Data type	Req
`extensions.be_vat.coContractorVATNumber`	Co-contractor VAT Number	Co-contractor VAT number for triangulation scenarios.	string	`CM`
`extensions.be_vat.vatDeclarationPeriod`	VAT Declaration Period	VAT reporting/declaration period.	string	`O`
`extensions.be_digital.timestampInfo`	Timestamp Info	Timestamp authority/details.	string	`O`

Germany (DE)

Germany currently applies extension fields in tax_invoice, credit_note, debit_note, self_billed_invoice, and export_invoice.

Field path	Label	Description	Data type	Req
`extensions.de_vatPointDate`	VAT Point Date (BT-7)	Date when VAT becomes due.	date	`O`
`extensions.de_vatPointDateCode`	VAT Point Date Code (BT-8)	Code for VAT point timing.	string	`O`
`extensions.de_invoicedObjectId`	Invoiced Object Identifier (BT-18)	Identifier for invoiced object/item.	string	`O`
`extensions.de_buyerAccountingRef`	Buyer Accounting Reference (BT-19)	Buyer accounting reference (Kontierungshinweis).	string	`O`
`extensions.de_businessProcessType`	Business Process Type (BT-23)	Business process identifier.	string	`O`
`extensions.de_specificationId`	Specification Identifier (BT-24)	XRechnung specification identifier.	string	`O`
`extensions.de_precedingInvoiceDate`	Preceding Invoice Issue Date (BT-26)	Date of original invoice for credit/debit note flow.	date	`CM`*
`extensions.de_sellerLegalInfo`	Seller Additional Legal Information (BT-33)	Additional seller legal information.	string	`O`
`extensions.de_invoicePeriodDescription`	Invoice Period Description (BT-72)	Text description of billing period.	string	`O`
`extensions.de_totalTaxAmountAccCurrency`	Total VAT Amount in Accounting Currency (BT-111)	VAT amount in accounting currency when different.	number	`O`

* In credit_note and debit_note, extensions.de_precedingInvoiceDate is overridden to mandatory (M).