How to represent discounts

Consejo

Última actualización el 2026-02-16.

Entry-level discount

This is a commercial discount applied to a specific entry and reduces its taxable base. VAT is recalculated on the reduced base. 

Field used: entries[].data.value.discount (positive value) VAT impact: VAT is reduced

"entries": [
        {
          "type": "SALE",
          "details": {
            "concept": "GOOD"
          },
          "data": {
            "type": "ITEM",
            "text": "Prod A",
            "unit": {
              "quantity": "1.00",
              "price": "9.00"
            },
            "value": {
              "base": "8.18181818",
              "discount": "1.00"
            },
            "vat": {
              "type": "VAT_RATE",
              "code": "REDUCED_1",
              "percentage": "10.00",
              "exclusive": "7.27272727",
              "inclusive": "8.00",
              "amount": "0.72727273"
            }
          }
        }

Note: While partial discounts can be applied at the entry-level, a 100% discount must be represented as a GIFT. Learn how in the following article: How to represent a complimentary item (GIFT)

Cart-wide discount This discount applies to the entire transaction. It must be distributed proportionally across all taxable entries and, from a fiscal perspective, behaves like multiple entry-level discounts. Each affected entry receives a calculated portion of the total discount, and VAT is recalculated on the reduced taxable bases. 

Field used: entries[].data.value.discount (positive value, proportionally distributed) VAT impact: VAT is reduced

Payment-level discount This is not a commercial discount but a payment adjustment. The taxable base and VAT of the entries remain unchanged, and taxes must still be calculated and paid on the full receipt amount. This type of discount only reduces the amount actually collected (payments[].details.amount). 

Field used: payments[].details.discount (positive value) VAT impact: VAT is NOT reduced

"payments": [
                {
                    "type": "CASH",
                    "details": {
                        "amount":"60.00",
                        "discount":"3.00"
                    }
                }
            ]

For further details, please refer to the following article: Value calculations and decimal rounding

Note: fiskaly is not allowed to provide tax advice. For tax-related questions, contact your tax advisor, tax auditor, or lawyer.