Peppol BIS 3.0

Peppol BIS Billing 3.0 is the recommended format for invoice exchange through Maventa. It implements the European standard EN16931-1:2017 using UBL 2.1 XML syntax, and is mandatory for cross-border invoicing over the Peppol network. Some countries also accept national formats for domestic Peppol traffic.

This page covers the XML format itself. For Peppol network registration and participant lookup, see the Peppol network page. For sending and receiving documents via the API, see the document exchange page.

The Peppol BIS 3.0 specification is updated regularly. Required and conditional fields may change between releases. Always check the latest implementation guidelines for current rules.

Document identifiers

Every Peppol BIS 3.0 invoice must include CustomizationID and ProfileID elements that identify the document specification and business process.

<cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
<cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>

These values are the same for both invoices and credit notes. The document type is determined by the root element (Invoice or CreditNote) and the InvoiceTypeCode / CreditNoteTypeCode element.

For the full document identifier strings used in Peppol registration, see the document types section on the invoicing formats page.

Invoice structure overview

A Peppol BIS 3.0 invoice uses the UBL 2.1 Invoice root element. The following table lists the required and commonly used top-level elements.

Element	Required	Description
`cbc:CustomizationID`	Yes	Specification identifier (see above)
`cbc:ProfileID`	Yes	Business process identifier (see above)
`cbc:ID`	Yes	Invoice number
`cbc:IssueDate`	Yes	Invoice date (YYYY-MM-DD)
`cbc:DueDate`	Conditional	Payment due date. Either `DueDate` or `PaymentTerms` must be provided.
`cbc:InvoiceTypeCode`	Yes	`380` for commercial invoice, `384` for corrected invoice, `389` for self-billing invoice, `751` for invoice information for accounting purposes
`cbc:DocumentCurrencyCode`	Yes	ISO 4217 currency code (e.g., `EUR`)
`cbc:BuyerReference`	Yes	Buyer’s reference or order number. Required by Peppol even if the buyer has not provided one — use `N/A` as fallback.
`cac:AccountingSupplierParty`	Yes	Seller details
`cac:AccountingCustomerParty`	Yes	Buyer details
`cac:TaxTotal`	Yes	Tax breakdown
`cac:LegalMonetaryTotal`	Yes	Invoice totals
`cac:InvoiceLine`	Yes	At least one invoice line

Minimal invoice skeleton

The following shows the high-level structure of a Peppol BIS 3.0 invoice. Each section is covered in detail below.

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">

  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>INV-2024-001</cbc:ID>
  <cbc:IssueDate>2024-01-15</cbc:IssueDate>
  <cbc:DueDate>2024-02-15</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>PO-12345</cbc:BuyerReference>

  <cac:AccountingSupplierParty><!-- ... --></cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty><!-- ... --></cac:AccountingCustomerParty>
  <cac:TaxTotal><!-- ... --></cac:TaxTotal>
  <cac:LegalMonetaryTotal><!-- ... --></cac:LegalMonetaryTotal>
  <cac:InvoiceLine><!-- ... --></cac:InvoiceLine>

</Invoice>

Parties (supplier and buyer)

Both AccountingSupplierParty and AccountingCustomerParty follow the same structure. The key required elements are:

Element	Required	Description
`cbc:EndpointID`	Yes	Electronic address with `schemeID` attribute (e.g., `0216` for Finnish OVT code)
`cac:PartyIdentification/cbc:ID`	No	Additional party identifier
`cac:PartyName/cbc:Name`	No	Trading name
`cac:PostalAddress`	Yes	Street, city, postal code, country
`cac:PartyTaxScheme`	No	VAT number (`cbc:CompanyID`) with tax scheme `VAT`. Not all companies have a VAT identifier.
`cac:PartyLegalEntity/cbc:RegistrationName`	Yes	Legal registration name
`cac:PartyLegalEntity/cbc:CompanyID`	No	Company registration number

<cac:AccountingSupplierParty>
  <cac:Party>
    <cbc:EndpointID schemeID="0216">003712345678</cbc:EndpointID>
    <cac:PartyName>
      <cbc:Name>Supplier Oy</cbc:Name>
    </cac:PartyName>
    <cac:PostalAddress>
      <cbc:StreetName>Esimerkkikatu 1</cbc:StreetName>
      <cbc:CityName>Helsinki</cbc:CityName>
      <cbc:PostalZone>00100</cbc:PostalZone>
      <cac:Country>
        <cbc:IdentificationCode>FI</cbc:IdentificationCode>
      </cac:Country>
    </cac:PostalAddress>
    <cac:PartyTaxScheme>
      <cbc:CompanyID>FI12345678</cbc:CompanyID>
      <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
      </cac:TaxScheme>
    </cac:PartyTaxScheme>
    <cac:PartyLegalEntity>
      <cbc:RegistrationName>Supplier Oy</cbc:RegistrationName>
      <cbc:CompanyID>1234567-8</cbc:CompanyID>
    </cac:PartyLegalEntity>
  </cac:Party>
</cac:AccountingSupplierParty>

The EndpointID schemeID value identifies the type of electronic address. Common scheme IDs and endpoint ID formats include:

Scheme ID	Country	Endpoint ID format
`0216`	Finland	OVT code (e.g., `003712345678`)
`0007`	Sweden	Organization number (e.g., `5567891234`)
`0088`	International	GLN (Global Location Number)
`0184`	Denmark	CVR number (e.g., `12345678`)
`0192`	Norway	Organization number (e.g., `987654321`)
`0106`	Netherlands	KvK number (e.g., `12345678`)

For a full list, see the EAS code list in the Peppol documentation. For endpoint ID formats and details for each country Maventa supports, see the Services & Reach country pages.

Tax and totals

TaxTotal

The TaxTotal element provides a total tax amount and a breakdown by tax category. Each TaxSubtotal groups all line amounts with the same tax rate and category.

<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">240.00</cbc:TaxAmount>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">240.00</cbc:TaxAmount>
    <cac:TaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>24.00</cbc:Percent>
      <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
      </cac:TaxScheme>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>

Common tax category codes:

Code	Description
`S`	Standard rate
`Z`	Zero rated
`E`	Exempt from tax
`AE`	Reverse charge (VAT paid by buyer)
`K`	Intra-community supply
`O`	Not subject to VAT

Tax categories with a zero percent rate (E, AE, K, O) require a TaxExemptionReasonCode or TaxExemptionReason (free text) inside the TaxCategory element to explain why VAT is not charged.

<cac:TaxCategory>
  <cbc:ID>E</cbc:ID>
  <cbc:Percent>0.00</cbc:Percent>
  <cbc:TaxExemptionReasonCode>vatex-eu-132</cbc:TaxExemptionReasonCode>
  <cbc:TaxExemptionReason>Exempt based on article 132 of Council Directive 2006/112/EC</cbc:TaxExemptionReason>
  <cac:TaxScheme>
    <cbc:ID>VAT</cbc:ID>
  </cac:TaxScheme>
</cac:TaxCategory>

LegalMonetaryTotal

The LegalMonetaryTotal element summarizes the invoice amounts. All amounts must use 2 decimal places.

<cac:LegalMonetaryTotal>
  <cbc:LineExtensionAmount currencyID="EUR">1000.00</cbc:LineExtensionAmount>
  <cbc:TaxExclusiveAmount currencyID="EUR">1000.00</cbc:TaxExclusiveAmount>
  <cbc:TaxInclusiveAmount currencyID="EUR">1240.00</cbc:TaxInclusiveAmount>
  <cbc:PayableAmount currencyID="EUR">1240.00</cbc:PayableAmount>
</cac:LegalMonetaryTotal>

Element	Required	Description
`LineExtensionAmount`	Yes	Sum of all invoice line net amounts
`TaxExclusiveAmount`	Yes	Total amount without VAT (line extension + document-level charges - document-level allowances)
`TaxInclusiveAmount`	Yes	Total amount with VAT
`AllowanceTotalAmount`	No	Sum of document-level allowances
`ChargeTotalAmount`	No	Sum of document-level charges
`PayableRoundingAmount`	No	Rounding amount to reach `PayableAmount`
`PayableAmount`	Yes	Amount to be paid

Invoice lines

Each InvoiceLine represents a line item on the invoice.

<cac:InvoiceLine>
  <cbc:ID>1</cbc:ID>
  <cbc:InvoicedQuantity unitCode="EA">10</cbc:InvoicedQuantity>
  <cbc:LineExtensionAmount currencyID="EUR">1000.00</cbc:LineExtensionAmount>
  <cac:Item>
    <cbc:Name>Product name</cbc:Name>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>24.00</cbc:Percent>
      <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
      </cac:TaxScheme>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
  <cac:Price>
    <cbc:PriceAmount currencyID="EUR">100.00</cbc:PriceAmount>
  </cac:Price>
</cac:InvoiceLine>

Element	Required	Description
`cbc:ID`	Yes	Line identifier (unique within the invoice)
`cbc:InvoicedQuantity`	Yes	Quantity with `unitCode` attribute (UN/ECE Rec 20 codes, e.g., `EA` for each, `HUR` for hour, `KGM` for kilogram)
`cbc:LineExtensionAmount`	Yes	Net amount for the line (quantity x price, adjusted for line-level allowances/charges)
`cac:Item/cbc:Name`	Yes	Item name or description
`cac:Item/cac:ClassifiedTaxCategory`	Yes	Tax category and rate for the line
`cac:Price/cbc:PriceAmount`	Yes	Unit price excluding VAT

For item identification, you can optionally include:

cac:Item/cac:SellersItemIdentification/cbc:ID — seller’s article number
cac:Item/cac:StandardItemIdentification/cbc:ID — standard identifier (e.g., GTIN) with schemeID attribute
cac:Item/cac:CommodityClassification/cbc:ItemClassificationCode — classification code (e.g., UNSPSC)

For unit codes, see the UN/ECE Recommendation 20 and 21 reference.

Line-level allowances and charges

Line-level allowances and charges appear inside InvoiceLine and affect the LineExtensionAmount of that line. They do not include a TaxCategory (the line’s tax category applies).

Provide either AllowanceChargeReasonCode (from the UNCL7161 code list) or AllowanceChargeReason (free text), or both.

<cac:InvoiceLine>
  <cbc:ID>1</cbc:ID>
  <cbc:InvoicedQuantity unitCode="EA">10</cbc:InvoicedQuantity>
  <cbc:LineExtensionAmount currencyID="EUR">900.00</cbc:LineExtensionAmount>
  <cac:AllowanceCharge>
    <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
    <cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode>
    <cbc:AllowanceChargeReason>Discount</cbc:AllowanceChargeReason>
    <cbc:Amount currencyID="EUR">100.00</cbc:Amount>
  </cac:AllowanceCharge>
  <cac:Item>
    <cbc:Name>Product name</cbc:Name>
    <!-- ... -->
  </cac:Item>
  <cac:Price>
    <cbc:PriceAmount currencyID="EUR">100.00</cbc:PriceAmount>
  </cac:Price>
</cac:InvoiceLine>

In this example, 10 units at 100.00 EUR = 1000.00, minus a 100.00 EUR discount, gives a LineExtensionAmount of 900.00 EUR.

Allowances and charges

Allowances (discounts) and charges can also be applied at the document level. Both use the same AllowanceCharge structure, distinguished by the ChargeIndicator element. Provide either AllowanceChargeReasonCode (from the UNCL7161 code list) or AllowanceChargeReason (free text), or both.

Document-level allowances and charges

Document-level allowances and charges appear directly under the Invoice root element and affect the invoice totals.

<!-- Document-level allowance (discount) -->
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode>
  <cbc:AllowanceChargeReason>Discount</cbc:AllowanceChargeReason>
  <cbc:Amount currencyID="EUR">50.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>24.00</cbc:Percent>
    <cac:TaxScheme>
      <cbc:ID>VAT</cbc:ID>
    </cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>

<!-- Document-level charge (e.g., shipping) -->
<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:AllowanceChargeReasonCode>FC</cbc:AllowanceChargeReasonCode>
  <cbc:AllowanceChargeReason>Freight charge</cbc:AllowanceChargeReason>
  <cbc:Amount currencyID="EUR">15.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>24.00</cbc:Percent>
    <cac:TaxScheme>
      <cbc:ID>VAT</cbc:ID>
    </cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>

ChargeIndicator = false for allowances (discounts), true for charges
Document-level allowances and charges must include a TaxCategory

Credit notes

Credit notes use a separate root element CreditNote instead of Invoice. The XML namespaces and structure are otherwise the same, with a few key differences:

Aspect	Invoice	Credit note
Root element	`Invoice`	`CreditNote`
Type code element	`InvoiceTypeCode`	`CreditNoteTypeCode`
Type code value	`380` (standard)	`381` (credit note)
Quantity element	`InvoicedQuantity`	`CreditedQuantity`
Line element	`InvoiceLine`	`CreditNoteLine`

Amounts in a credit note are positive — the credit note document type itself indicates that the amounts are to be subtracted.

Referencing the original invoice

Use BillingReference to link the credit note to the original invoice:

<CreditNote xmlns="urn:oasis:names:specification:ubl:schema:xsd:CreditNote-2"
            xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
            xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">

  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>CN-2024-001</cbc:ID>
  <cbc:IssueDate>2024-02-01</cbc:IssueDate>
  <cbc:CreditNoteTypeCode>381</cbc:CreditNoteTypeCode>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>PO-12345</cbc:BuyerReference>

  <cac:BillingReference>
    <cac:InvoiceDocumentReference>
      <cbc:ID>INV-2024-001</cbc:ID>
      <cbc:IssueDate>2024-01-15</cbc:IssueDate>
    </cac:InvoiceDocumentReference>
  </cac:BillingReference>

  <!-- Remaining structure follows the same pattern as Invoice -->
</CreditNote>

Attachments

Peppol BIS 3.0 supports embedding attachments in the invoice XML using the AdditionalDocumentReference element.

Supported MIME types

MIME type	Description
`application/pdf`	PDF document
`image/png`	PNG image
`image/jpeg`	JPEG image
`text/csv`	CSV file
`application/vnd.openxmlformats-officedocument.spreadsheetml.sheet`	Excel spreadsheet (.xlsx)
`application/vnd.oasis.opendocument.spreadsheet`	OpenDocument spreadsheet (.ods)

Embedding an attachment

<cac:AdditionalDocumentReference>
  <cbc:ID>ATT-001</cbc:ID>
  <cbc:DocumentDescription>Timesheet for January 2024</cbc:DocumentDescription>
  <cac:Attachment>
    <cbc:EmbeddedDocumentBinaryObject mimeCode="application/pdf"
                                       filename="timesheet-2024-01.pdf">
      <!-- Base64 encoded content -->
      JVBERi0xLjQKMSAwIG9iago8PAovVHlwZSAvQ2F0YWxvZw...
    </cbc:EmbeddedDocumentBinaryObject>
  </cac:Attachment>
</cac:AdditionalDocumentReference>

You can also reference an external document by URL instead of embedding:

<cac:AdditionalDocumentReference>
  <cbc:ID>ATT-002</cbc:ID>
  <cac:Attachment>
    <cac:ExternalReference>
      <cbc:URI>https://example.com/documents/timesheet.pdf</cbc:URI>
    </cac:ExternalReference>
  </cac:Attachment>
</cac:AdditionalDocumentReference>

Marking the invoice image

Maventa treats an embedded attachment as the invoice image only when its AdditionalDocumentReference carries the exact description CommercialInvoice:

<cac:AdditionalDocumentReference>
  <cbc:ID>Invoice.pdf</cbc:ID>
  <cbc:DocumentDescription>CommercialInvoice</cbc:DocumentDescription>
  <cac:Attachment>
    <cbc:EmbeddedDocumentBinaryObject mimeCode="application/pdf"
                                       filename="Invoice.pdf">
      <!-- Base64 encoded content -->
      JVBERi0xLjQKMSAwIG9iago8PAovVHlwZSAvQ2F0YWxvZw...
    </cbc:EmbeddedDocumentBinaryObject>
  </cac:Attachment>
</cac:AdditionalDocumentReference>

Every other embedded attachment is handled as a regular supporting document, not the invoice image.

This matters for delivery routes that render the invoice image. For print, the CommercialInvoice attachment is used as the PDF that gets printed only when the “use own invoice image” setting is enabled (send_invoice_print.use_own_pdf at company level, or print_settings[print_own_image] per invoice). Otherwise — or if no embedded attachment carries <cbc:DocumentDescription>CommercialInvoice</cbc:DocumentDescription> — Maventa generates the invoice image from the XML data. See Printing for the print settings.

Validation

Peppol BIS 3.0 invoices are validated at three levels:

UBL 2.1 XSD schema validation — Checks that the XML structure conforms to the UBL 2.1 schema (correct elements, data types, and structure).
EN16931 schematron rules — European standard business rules that check calculation correctness, required fields, and cross-field consistency.
Peppol business rules — Additional rules specific to the Peppol network (e.g., EndpointID must be present, CustomizationID must match the Peppol BIS 3.0 identifier).

Maventa automatically validates outgoing Peppol invoices against all three rule sets. If validation fails, the invoice is rejected with an error describing which rule was violated.

For more details on validation and how to pre-validate your invoices, see the Validation page and the Validator API.

Key code lists

Code list	Usage	Reference
EAS	`EndpointID` scheme IDs	Peppol EAS list
ICD (ISO 6523)	`PartyIdentification/ID` and `PartyLegalEntity/CompanyID` scheme IDs	Peppol ICD list
ISO 4217	Currency codes (`DocumentCurrencyCode`, amounts)	Peppol currency list
UNCL5305 (subset)	Tax category codes (`S`, `Z`, `E`, `AE`, etc.)	Peppol tax category list
UNCL7161	Allowance/charge reason codes	Peppol UNCL7161 list
UNCL1001 (subset)	Invoice type codes (`380`, `381`, `384`, etc.)	Peppol invoice type list
UN/ECE Rec 20 + 21	Unit of measure codes (`EA`, `HUR`, `KGM`, etc.)	Peppol unit codes
MIME types	Attachment content types	Peppol MIME list

External resources

Peppol BIS Billing 3.0 specification — official documentation with syntax bindings, rules, and code lists
Peppol BIS Billing 3.0 latest release (2025-Q4) — most recent published version
Peppol Post-Award technical documentation — latest releases and announcements from Peppol
UBL 2.1 schema files — OASIS UBL XML schema definitions
Example Peppol BIS 3.0 invoice XML — Maventa example file
All example XML files — example invoices in all supported formats