Complete reference for all business terms (BT-1 to BT-158), UBL invoice fields, VAT codes, and validation rules. EN16931 compliant.
Invoice number - A unique identification of the Invoice. The sequential number required in Article 226(2) of the directive 2006/112/EC, to uniquely identify the Invoice within the business context, time-frame, operating systems and records of the Seller. No identification scheme is to be used.
Invoice issue date - The date when the Invoice was issued. Format: YYYY-MM-DD (ISO 8601). This is the date when the invoice was created and sent to the buyer, and is important for determining payment due dates, VAT reporting periods, and legal compliance.
Invoice type code - Specifies what kind of commercial document this is. The most common value is 380 for a standard commercial invoice. Use 384 when correcting a previous invoice, 383 for debit notes that increase an amount owed, or 389 when the buyer creates the invoice on behalf of the seller (self-billing). This code determines how the receiving system processes the document and affects accounting treatment.
Invoice currency code - The currency in which all Invoice amounts are given, except for the Total VAT amount in accounting currency. Must be a valid ISO 4217 three-letter currency code. All monetary amounts in the invoice must use this currency.
VAT accounting currency code - The currency used for VAT accounting and reporting purposes as accepted or required by the relevant tax authority. Only used when different from the invoice currency (BT-5). When used, a second TaxTotal with VAT amount in this currency must be provided.
Value added tax point date - The date when the VAT becomes accountable for the Seller and for the Buyer. Also known as "tax point" or "time of supply". Format: YYYY-MM-DD. If not provided, the tax point date is typically the issue date or delivery date.
Value added tax point date code - A code indicating when the VAT becomes accountable. Used as alternative to providing a specific TaxPointDate (BT-7). Uses UNTDID 2005 code list subset.
Payment due date - The date by which payment is requested. Format: YYYY-MM-DD. If not specified, payment terms should be described in PaymentTerms/Note. The due date must be on or after the issue date.
Buyer reference - An identifier assigned by the Buyer used for internal routing purposes. Can be a contact person, department, cost center, or requisition reference. In Germany (XRechnung), this is mandatory for public sector invoicing and must contain the Leitweg-ID.
Project reference - The identification of the project the invoice refers to.
Contract reference - The identification of a contract. Links the invoice to the underlying contract between buyer and seller.
Purchase order reference - An identifier of a referenced purchase order, issued by the Buyer. Helps the buyer match the invoice to their original purchase order.
Sales order reference - An identifier of a referenced sales order, issued by the Seller.
Receiving advice reference - An identifier of a referenced receiving advice (goods receipt).
Despatch advice reference - An identifier of a referenced despatch advice (shipping notice/packing slip).
Tender or lot reference - The identification of the call for tender or lot the invoice relates to.
Invoiced object identifier - An identifier for an object on which the invoice is based, given by the Seller. This may be a subscription number, telephone number, meter point, vehicle, or other identifier.
Buyer accounting reference - A textual value specifying where to book the relevant data into the Buyer's financial accounts. Typically a cost center, project code, or general ledger account number.
Invoice note - A textual note that gives unstructured information relevant to the Invoice as a whole. Use for general comments, legal disclaimers, contract references, or special instructions.
Business process type - Identifies which PEPPOL business process this invoice belongs to. This is a fixed URN that tells access points and receiving systems that this document follows the PEPPOL Billing process. You must use exactly the value shown below—any deviation will cause validation errors. This field works together with CustomizationID (BT-24) to fully identify the document specification.
Specification identifier - The most critical identifier in a PEPPOL invoice. This URN tells validators and receiving systems exactly which specification version your invoice follows (EN16931 + PEPPOL BIS 3.0). Getting this wrong is the #1 cause of validation failures. The value has two parts: first the EN16931 base specification, then the PEPPOL extension. Copy the exact value below—even a single character difference will fail validation.
Preceding Invoice number - References a previous invoice that this document relates to. Essential when issuing a corrected invoice (type 384) or credit note—you must specify which original invoice is being corrected or credited. Without this reference, the buyer's accounting system cannot properly link the documents. Can reference multiple invoices if needed (cardinality 0..n).
Preceding Invoice issue date - The date when the Preceding Invoice (BT-25) was issued. Format: YYYY-MM-DD.
Invoicing period start date - The date when the Invoice period starts. Used when the invoice covers a period of time (e.g., monthly services, subscriptions). Format: YYYY-MM-DD.
Invoicing period end date - The date when the Invoice period ends. Format: YYYY-MM-DD.
Seller trading name - The commercial brand or "doing business as" (DBA) name that customers recognize, which may differ from the official legal name. For example, a company legally registered as "ABC Holdings Ltd" might trade as "ABC Solutions". Use this when the trading name is more recognizable to the buyer than the legal registration name.
Seller name - The official legal name exactly as registered with government authorities (company registry, tax office). This is mandatory and must match official records. For companies, use the full registered name including legal form (Ltd, GmbH, BV, etc.). For sole traders, use the registered business name or personal name as registered for tax purposes.
Seller identifier - An identification of the Seller. The schemeID attribute should identify the scheme (e.g., GLN, DUNS).
Seller legal registration identifier - An identifier issued by an official registrar that identifies the Seller as a legal entity or person (e.g., company registration number).
Seller VAT identifier - The seller's VAT registration number for tax purposes. Must start with the two-letter country code (e.g., DE for Germany, NL for Netherlands, SE for Sweden) followed by the national VAT number. Required when the seller is VAT-registered and charging VAT. Format examples: DE123456789 (Germany), NL123456789B01 (Netherlands), SE123456789001 (Sweden). The country prefix is mandatory per PEPPOL rules.
Seller tax registration identifier - The local identification for tax purposes of the Seller (not VAT identifier).
Seller additional legal information - Additional legal information relevant for the Seller (e.g., share capital information, legal form).
Seller electronic address - The PEPPOL participant identifier that uniquely identifies the seller in the PEPPOL network. This is how the seller is registered with their PEPPOL Access Point and is essential for routing responses and other messages. Format: schemeID:identifier where schemeID is from the EAS code list. The schemeID attribute must match the prefix. Common schemes include GLN (0088), national business registers, or VAT numbers.
Seller address line 1 - The main address line in the Seller's address. Usually the street name and number.
Seller address line 2 - An additional address line in an address for additional location info.
Seller address line 3 - An additional address line in an address for further location details.
Seller city - The common name of the city, town or village where the Seller is located.
Seller post code - The postal code / zip code of the Seller's address.
Seller country subdivision - The subdivision of a country (state, province, region).
Seller country code - A code that identifies the country. Must be an ISO 3166-1 alpha-2 country code.
Seller contact point - A contact point for a legal entity or person (name of person or department).
Seller contact telephone number - A phone number for the contact point.
Seller contact email address - An email address for the contact point.
Buyer name - The full name of the Buyer.
Buyer trading name - A name by which the Buyer is known, other than Buyer name.
Buyer identifier - An identifier for the Buyer (e.g., GLN, internal ID). The schemeID attribute should identify the scheme.
Buyer legal registration identifier - An identifier issued by an official registrar that identifies the Buyer as a legal entity.
Buyer VAT identifier - The Buyer's VAT identifier. Required for reverse charge invoices and intra-community supply.
Buyer electronic address - Identifies the Buyer's electronic address for PEPPOL delivery. The schemeID attribute is mandatory.
Buyer address line 1 - The main address line in the Buyer's address.
Buyer address line 2 - An additional address line.
Buyer address line 3 - An additional address line.
Buyer city - The common name of the city where the Buyer is located.
Buyer post code - The postal code of the Buyer's address.
Buyer country subdivision - The subdivision of a country (state, province).
Buyer country code - A code that identifies the country. Must be ISO 3166-1 alpha-2 code.
Buyer contact point - A contact point for the Buyer.
Buyer contact telephone number - A phone number for the contact point.
Buyer contact email address - An email address for the contact point.
Payee name - The name of the Payee. Used when the payment is to be made to a party different from the Seller (e.g., factoring company, collection agency).
Payee identifier - An identifier for the Payee. The scheme identifier attribute may identify the scheme (e.g., GLN, DUNS).
Payee legal registration identifier - The legal registration identifier of the Payee (e.g., company registration number, KvK number).
Seller tax representative name - The full name of the Seller's tax representative party. Required when the Seller uses a tax representative in the country of destination.
Seller tax representative VAT identifier - The VAT identifier of the Seller's tax representative. Must be provided if a tax representative is used.
Tax representative address line 1 - The main address line in an address. Usually the street name and number or post office box.
Tax representative address line 2 - An additional address line in an address that can be used to give further details supplementing the main line.
Tax representative address line 3 - An additional address line in an address that can be used to give further details supplementing the main line.
Tax representative city - The common name of the city, town or village where the tax representative address is located.
Tax representative post code - The identifier for an addressable group of properties according to the relevant postal service.
Tax representative country subdivision - The subdivision of a country such as region, county, state, province, etc.
Tax representative country code - A code that identifies the country. The country code must be according to ISO 3166-1 alpha-2.
Deliver to party name - The name of the party to which the goods and services are delivered.
Deliver to location identifier - An identifier for the location at which the goods and services are delivered (e.g., GLN).
Actual delivery date - The date on which the supply of goods or services was made or completed. Format: YYYY-MM-DD.
Deliver to address line 1 - The main address line of the delivery address.
Deliver to city - The city of the delivery address.
Deliver to post code - The postal code of the delivery address.
Deliver to address line 2 - An additional address line in the delivery address that can be used to give further details supplementing the main line.
Deliver to address line 3 - An additional address line in the delivery address that can be used to give further details supplementing the main line.
Deliver to country code - The country code of the delivery address. ISO 3166-1 alpha-2.
Payment means type code - The means, expressed as code, for how a payment is expected to be or has been settled. Uses UNTDID 4461 code list.
Payment means text - The means, expressed as text, for how a payment is expected to be or has been settled.
Remittance information - A textual value used to establish a link between the payment and the Invoice, issued by the Seller. Often used as payment reference.
Payment account identifier (IBAN) - A unique identifier of the financial payment account, at a payment service provider, to which payment should be made. Typically an IBAN.
Payment account name - The name of the payment account, at a payment service provider, to which payment should be made.
Payment service provider identifier (BIC) - An identifier for the payment service provider where the payment account is located. Typically a BIC or SWIFT code.
Payment card primary account number - The Primary Account Number (PAN) of the card used for payment. Usually the last 4 digits only for security.
Payment card holder name - The name of the card holder as it appears on the card.
Mandate reference identifier - Unique identifier assigned by the Payee for the direct debit mandate (SEPA).
Bank assigned creditor identifier - The unique banking reference identifier of the creditor (Creditor ID for SEPA direct debit).
Debited account identifier - The account to be debited by the direct debit (Buyer's IBAN for SEPA).
Payment terms - A textual description of the payment terms that apply to the amount due for payment.
Document level allowance amount - The amount of an allowance (discount) at document level, without VAT.
Document level allowance base amount - The base amount that may be used, in conjunction with the percentage, to calculate the allowance amount.
Document level allowance percentage - The percentage that may be used, in conjunction with the base amount, to calculate the allowance amount.
Document level allowance VAT category code - A coded identification of what VAT category applies to the document level allowance.
Document level allowance VAT rate - The VAT rate, represented as percentage that applies to the document level allowance.
Document level allowance reason - The reason for the document level allowance, expressed as text.
Document level allowance reason code - The reason for the document level allowance, expressed as a code (UNTDID 5189).
Document level charge amount - The amount of a charge (surcharge) at document level, without VAT.
Document level charge base amount - The base amount that may be used, in conjunction with the percentage, to calculate the charge amount.
Document level charge percentage - The percentage that may be used, in conjunction with the base amount, to calculate the charge amount.
Document level charge VAT category code - A coded identification of what VAT category applies to the document level charge.
Document level charge VAT rate - The VAT rate, represented as percentage that applies to the document level charge.
Document level charge reason - The reason for the document level charge, expressed as text.
Document level charge reason code - The reason for the document level charge, expressed as a code (UNTDID 7161).
Sum of Invoice line net amount - Sum of all Invoice line net amounts in the Invoice.
Sum of allowances on document level - Sum of all allowances on document level in the Invoice.
Sum of charges on document level - Sum of all charges on document level in the Invoice.
Invoice total amount without VAT - The total amount of the Invoice without VAT.
Invoice total VAT amount - The total VAT amount for the Invoice.
Invoice total VAT amount in accounting currency - The VAT total amount expressed in the accounting currency (BT-6). Only used when tax currency differs from document currency.
Invoice total amount with VAT - The total amount of the Invoice with VAT.
Paid amount - The sum of amounts which have been paid in advance.
Rounding amount - The amount to be added to the invoice total to round the amount to be paid.
Amount due for payment - The outstanding amount that is requested to be paid.
VAT category taxable amount - Sum of all taxable amounts subject to a specific VAT category code and VAT category rate.
VAT category tax amount - The total VAT amount for a given VAT category.
VAT category code - Classifies how VAT applies to this tax subtotal. Use S for standard-rated items (most common), Z for zero-rated (VAT applies but at 0%), E for exempt items, AE for reverse charge (B2B where buyer accounts for VAT), K for EU intra-community supplies, or G for exports outside the EU. Each invoice must have at least one VAT breakdown with a category code. Categories E, AE, K, G, O require an exemption reason.
VAT category rate - The VAT rate, represented as percentage, that applies for the relevant VAT category.
VAT exemption reason code - A coded statement of the reason why no VAT is being charged. Uses VATEX code list.
VAT exemption reason text - A textual statement of the reason why the amount is exempted from VAT or why no VAT is being charged.
Supporting document reference - An identifier for the supporting document or attachment.
Supporting document description - A description of the supporting document.
External document location - The URL where the external document can be accessed.
Attached document - An attached document embedded as binary object (Base64). The mimeCode attribute indicates the file type (e.g., application/pdf).
Invoice line identifier - A unique identifier for the individual line within the Invoice.
Invoice line note - A textual note that gives unstructured information that is relevant to the Invoice line.
Invoiced quantity - The quantity of items (goods or services) that is charged in the Invoice line. The unitCode attribute is mandatory.
Invoiced quantity unit of measure - The unit of measure for the invoiced quantity. Uses UN/ECE Recommendation 20.
Invoice line net amount - The total amount of the Invoice line. Calculated as: Item net price × Invoiced quantity + line charges - line allowances.
Referenced purchase order line reference - An identifier for a referenced line within a purchase order.
Invoice line object identifier - An identifier for an object on which the invoice line is based, given by the Seller. May reference a contract item, meter point, vehicle, etc.
Invoice line period start date - The date when the Invoice line period starts.
Invoice line period end date - The date when the Invoice line period ends.
Item net price - The price of an item, exclusive of VAT, after subtracting item price discount.
Item price discount - The total discount subtracted from the Item gross price to calculate the Item net price.
Item gross price - The unit price, exclusive of VAT, before subtracting Item price discount.
Item price base quantity - The number of item units to which the price applies. Default is 1.
Item price base quantity unit of measure - The unit of measure that applies to the Item price base quantity. Must be the same as the Invoiced quantity unit of measure (BT-130).
Invoiced item VAT category code - The VAT category code for the invoiced item.
Invoiced item VAT rate - The VAT rate, as percentage, that applies to the invoiced item.
Invoice line allowance amount - The amount of an allowance (discount) at line level, without VAT.
Invoice line allowance base amount - The base amount that may be used, in conjunction with the percentage, to calculate the allowance amount.
Invoice line allowance percentage - The percentage that may be used to calculate the allowance amount.
Invoice line allowance reason - The reason for the line level allowance, expressed as text.
Invoice line allowance reason code - The reason for the line level allowance, expressed as a code (UNTDID 5189).
Invoice line charge amount - The amount of a charge (surcharge) at line level, without VAT.
Invoice line charge base amount - The base amount that may be used, in conjunction with the percentage, to calculate the charge amount.
Invoice line charge percentage - The percentage that may be used to calculate the charge amount.
Invoice line charge reason - The reason for the line level charge, expressed as text.
Invoice line charge reason code - The reason for the line level charge, expressed as a code (UNTDID 7161).
Item name - A name for an item.
Item description - A description for an item. May be more detailed than the item name.
Item Buyer's identifier - An identifier assigned by the Buyer for the item.
Item Seller's identifier - An identifier assigned by the Seller for the item (SKU, product code).
Item standard identifier - An item identifier based on a registered scheme (GTIN, EAN, ISBN). The schemeID attribute identifies the scheme.
Item classification identifier - A code for classifying the item by its type or nature (CPV, UNSPSC, eCl@ss). The listID attribute identifies the classification scheme.
Item country of origin - The code identifying the country from which the item originates. ISO 3166-1 alpha-2 country code.
Item attribute name - The name of the attribute or property of the item. Used together with BT-161 to provide additional item information.
Item attribute value - The value of the attribute or property of the item. Used together with BT-160 to provide additional item information.
Used in BT-118 (VAT breakdown) and BT-151 (Invoice line VAT category).
Used in BT-3 (Invoice type code).
Used in BT-81 (Payment means type code).
Used in BT-34 (Seller electronic address) and BT-49 (Buyer electronic address) schemeID.