Peppol BIS rules for EHF Forward Billing 3.0
164 rules, version release 2026-09-29, published by DFØ, from the OpenPeppol rules (Published by DFØ for implementers, source). Checked with Norway EHF Forward Billing 3.0 .
- DE-R-001 If both supplier and customer are located in Germany, an invoice shall contain information on "PAYMENT INSTRUCTIONS" (BG-16).
- DE-R-002 If both supplier and customer are located in Germany, the group "SELLER CONTACT" (BG-6) shall be provided.
- DE-R-003 If both supplier and customer are located in Germany, the element "Seller city" (BT-37) shall be provided.
- DE-R-004 If both supplier and customer are located in Germany, the element "Seller post code" (BT-38) shall be provided.
- DE-R-005 If both supplier and customer are located in Germany, the element "Seller contact point" (BT-41) shall be provided.
- DE-R-006 If both supplier and customer are located in Germany, the element "Seller contact telephone number" (BT-42) shall be provided.
- DE-R-007 If both supplier and customer are located in Germany, the element "Seller contact email address" (BT-43) shall be provided.
- DE-R-008 If both supplier and customer are located in Germany, the element "Buyer city" (BT-52) shall be provided.
- DE-R-009 If both supplier and customer are located in Germany, the element "Buyer post code" (BT-53) shall be provided.
- DE-R-010 If both supplier and customer are located in Germany, the element "Deliver to city" (BT-77) shall be provided if the group "DELIVER TO ADDRESS" (BG-15) is delivered.
- DE-R-011 If both supplier and customer are located in Germany, the element "Deliver to post code" (BT-78) shall be provided if the group "DELIVER TO ADDRESS" (BG-15) is delivered.
- DE-R-014 If both supplier and customer are located in Germany, the element "VAT category rate" (BT-119) shall be provided.
- DE-R-015 If both supplier and customer are located in Germany, the element "Buyer reference" (BT-10) shall be provided.
- DE-R-016 If both supplier and customer are located in Germany, and if one of the VAT codes S, Z, E, AE, K, G, L, or M is used, an invoice shall contain at least one of the following elements: "Seller VAT identifier" (BT-31) or "Seller tax registration identifier" (BT-32) or "SELLER TAX REPRESENTATIVE PARTY" (BG-11).
- DE-R-017 warning If both supplier and customer are located in Germany, the element "Invoice type code" (BT-3) should only contain the following values from code list UNTDID 1001: 326 (Partial invoice), 380 (Commercial invoice), 384 (Corrected invoice), 389 (Self-billed invoice), 381 (Credit note), 875 (Partial construction invoice), 876 (Partial final construction invoice), 877 (Final construction invoice).
- DE-R-018 If both supplier and customer are located in Germany, information on cash discounts for prompt payment (Skonto) shall be provided within the element "Payment terms" BT-20 in the following way: First segment "SKONTO", second segment amount of days ("TAGE=N"), third segment percentage ("PROZENT=N"). Percentage must be separated by dot with two decimal places. In case the base value of the invoiced amount is not provided in BT-115 but as a partial amount, the base value shall be provided as fourth segment "BASISBETRAG=N" as semantic data type amount. Each entry shall start with a #, the segments must be separated by # and a row shall end with a #. A complete statement on cash discount for prompt payment shall end with a XML-conformant line break. All statements on cash discount for prompt payment shall be given in capital letters. Additional whitespaces (blanks, tabulators or line breaks) are not allowed. Other characters or texts than defined above are not allowed.
- DE-R-019 warning If both supplier and customer are located in Germany, the element "Payment account identifier" (BT-84) should contain a valid IBAN if code 58 SEPA is provided in "Payment means type code" (BT-81).
- DE-R-020 warning If both supplier and customer are located in Germany, the element "Debited account identifier" (BT-91) should contain a valid IBAN if code 59 SEPA is provided in "Payment means type code" (BT-81).
- DE-R-022 If both supplier and customer are located in Germany, attached documents provided with an invoice in "ADDITIONAL SUPPORTING DOCUMENTS" (BG-24) shall have a unique filename (non case-sensitive) within the element ″Attached document″ (BT-125).
- DE-R-023-1 If both supplier and customer are German, if "Payment means type code" (BT-81) contains a code for credit transfer (30, 58), "CREDIT TRANSFER" (BG-17) shall be provided.
- DE-R-023-2 If both supplier and customer are located in Germany, and if "Payment means type code" (BT-81) contains a code for credit transfer (30, 58), BG-18 and BG-19 shall not be provided.
- DE-R-024-1 If both supplier and customer are located in Germany, and if "Payment means type code" (BT-81) contains a code for payment card (48, 54, 55), "PAYMENT CARD INFORMATION" (BG-18) shall be provided.
- DE-R-024-2 If both supplier and customer are located in Germany, and if "Payment means type code" (BT-81) contains a code for payment card (48, 54, 55), BG-17 and BG-19 shall not be provided.
- DE-R-025-1 If both supplier and customer are located in Germany, and if "Payment means type code" (BT-81) contains a code for direct debit (59), "DIRECT DEBIT" (BG-19) shall be provided.
- DE-R-025-2 If both supplier and customer are located in Germany, and if "Payment means type code" (BT-81) contains a code for direct debit (59), BG-17 and BG-18 shall not be provided.
- DE-R-026 warning If both supplier and customer are located in Germany, and if "Invoice type code" (BT-3) contains the code 384 (Corrected invoice), "PRECEDING INVOICE REFERENCE" (BG-3) should be provided at least once.
- DE-R-027 warning If both supplier and customer are located in Germany, "Seller contact telephone number" (BT-42) should contain a valid telephone number. A valid telephone should consist of 3 digits minimum.
- DE-R-028 warning If both supplier and customer are located in Germany, "Seller contact email address" (BT-43) should contain exactly one @-sign, which should not be framed by a whitespace or a dot but by at least two characters on each side. A dot should not be the first or last character.
- DE-R-030 If both supplier and customer are located in Germany, and if the group "DIRECT DEBIT" (BG-19) is delivered, the element "Bank assigned creditor identifier" (BT-90) shall be provided.
- DE-R-031 If both supplier and customer are located in Germany, and if the group "DIRECT DEBIT" (BG-19) is delivered, the element "Debited account identifier" (BT-91) shall be provided.
- DE-R-T02 warning If both supplier and customer are located in Germany, BT-124 "External document location" must contain an absolute URL with valid scheme.
- DK-R-002 Danish suppliers MUST provide legal entity (CVR-number)
- DK-R-003 If ItemClassification is provided from Danish suppliers, UNSPSC version 19.05.01 or 26.08.01 should be used.
- DK-R-004 When specifying non-VAT Taxes for Danish customers, Danish suppliers MUST use the AllowanceChargeReasonCode="ZZZ" and MUST be specified in AllowanceChargeReason; Either as the 4-digit Tax category or must include a #, but the # is not allowed as first and last character
- DK-R-005 For Danish suppliers the following Payment means codes are allowed: 1, 10, 31, 42, 48, 49, 50, 58, 59, 93 and 97
- DK-R-006 For Danish suppliers bank account and registration account is mandatory if payment means is 31 or 42
- DK-R-007 For Danish suppliers PaymentMandate/ID and PayerFinancialAccount/ID are mandatory when payment means is 49
- DK-R-008 For Danish Suppliers PaymentID is mandatory and MUST start with 01#, 04# or 15# (kortartkode), and PayeeFinancialAccount/ID (Giro kontonummer) is mandatory and must be 7 or 8 numerical characters long, when payment means equals 50 (Giro)
- DK-R-009 For Danish Suppliers if the PaymentID is prefixed with 04# or 15# the 16 digits instruction Id must be added to the PaymentID eg. "04#1234567890123456" when Payment means equals 50 (Giro)
- DK-R-010 For Danish Suppliers using PaymentMeansCode 93, PaymentID is mandatory. The first three characters of the PaymentID MUST be 71#, 73# or 75# (kortartskode), and PayeeFinancialAccount/ID MUST be exactly 8 characters long.
- DK-R-011 For Danish Suppliers if the PaymentID is prefixed with 71# or 75# the 15-16 digits instruction Id must be added to the PaymentID eg. "71#1234567890123456" when payment Method equals 93 (FIK)
- DK-R-013 For Danish Suppliers it is mandatory to use schemeID when PartyIdentification/ID is used for AccountingCustomerParty or AccountingSupplierParty
- DK-R-014 For Danish Suppliers it is mandatory to specify schemeID as "0184" (DK CVR-number) when PartyLegalEntity/CompanyID is used for AccountingSupplierParty
- DK-R-016 For Danish Suppliers, a Credit note cannot have a negative total (PayableAmount)
- DK-R-017 For Danish Customers it is mandatory to specify schemeID as "0184" (DK CVR-number) when PartyLegalEntity/CompanyID is used for AccountingCustomerParty
- GR-R-001-1 When the Supplier is Greek, the Invoice Id should consist of 6 segments
- GR-R-001-2 When the Supplier is Greek, the Invoice Id first segment must be a valid TIN Number and match either the Supplier's or the Tax Representative's Tin Number
- GR-R-001-3 When the Supplier is Greek, the Invoice Id second segment must be a valid Date that matches the invoice Issue Date
- GR-R-001-4 When Supplier is Greek, the Invoice Id third segment must be a positive integer
- GR-R-001-5 When Supplier is Greek, the Invoice Id in the fourth segment must be a valid greek document type
- GR-R-001-6 When Supplier is Greek, the Invoice Id fifth segment must not be empty
- GR-R-001-7 When Supplier is Greek, the Invoice Id sixth segment must not be empty
- GR-R-002 Greek Suppliers must provide their full name as they are registered in the Greek Business Registry (G.E.MH.) as a legal entity or in the Tax Registry as a natural person
- GR-R-003 For the Greek Suppliers, the VAT must start with 'EL' and must be a valid TIN number
- GR-R-004-1 When Supplier is Greek, there must be one MARK Number
- GR-R-004-2 When Supplier is Greek, the MARK Number must be a positive integer
- GR-R-005 Greek Suppliers must provide the full name of the buyer
- GR-R-006 Greek Suppliers must provide the VAT number of the buyer, if the buyer is Greek
- GR-R-008-2 When Supplier is Greek, there should be no more than one invoice url
- GR-R-008-3 When Supplier is Greek and the INVOICE URL Document reference exists, the External Reference URI should be present
- GR-R-009 Greek suppliers that send an invoice through the PEPPOL network must use a correct TIN number as an electronic address according to PEPPOL Electronic Address Identifier scheme (schemeID 9933).
- GR-R-010 Greek Suppliers that send an invoice through the PEPPOL network to a greek buyer must use a correct TIN number as an electronic address according to PEPPOL Electronic Address Identifier scheme (SchemeID 9933)
- GR-S-008-1 warning When Supplier is Greek, there should be one invoice url
- GR-S-011 warning Greek suppliers must provide their Seller Tax Registration Number, prefixed by the country code
- IS-R-001 warning If seller is icelandic then invoice type should be 380 or 381 — Ef seljandi er íslenskur þá ætti gerð reiknings (BT-3) að vera sölureikningur (380) eða kreditreikningur (381).
- IS-R-002 If seller is icelandic then it shall contain sellers legal id — Ef seljandi er íslenskur þá skal reikningur innihalda íslenska kennitölu seljanda (BT-30).
- IS-R-003 If seller is icelandic then it shall contain his address with street name and zip code — Ef seljandi er íslenskur þá skal heimilisfang seljanda innihalda götuheiti og póstnúmer (BT-35 og BT-38).
- IS-R-004 If seller and buyer are icelandic then the invoice shall contain the buyers icelandic legal identifier — Ef seljandi og kaupandi eru íslenskir þá skal reikningurinn innihalda íslenska kennitölu kaupanda (BT-47).
- IS-R-005 If seller and buyer are icelandic then the invoice shall contain the buyers address with street name and zip code — Ef seljandi og kaupandi eru íslenskir þá skal heimilisfang kaupanda innihalda götuheiti og póstnúmer (BT-50 og BT-53)
- IS-R-006 If seller is icelandic and payment means code is 9 then a 12 digit account id must exist — Ef seljandi er íslenskur og greiðslumáti (BT-81) er krafa (kóti 9) þá skal koma fram 12 stafa númer (bankanúmer, höfuðbók 66 og reikningsnúmer) (BT-84)
- IS-R-007 If seller is icelandic and payment means code is 42 then a 12 digit account id must exist — Ef seljandi er íslenskur og greiðslumáti (BT-81) er millifærsla (kóti 42) þá skal koma fram 12 stafa reikningnúmer (BT-84)
- IS-R-008 If seller is icelandic and invoice contains supporting description EINDAGI then the id form must be YYYY-MM-DD — Ef seljandi er íslenskur þá skal eindagi (BT-122, DocumentDescription = EINDAGI) vera á forminu YYYY-MM-DD.
- IS-R-009 If seller is icelandic and invoice contains supporting description EINDAGI invoice must have due date — Ef seljandi er íslenskur þá skal reikningur sem inniheldur eindaga (BT-122, DocumentDescription = EINDAGI) einnig hafa gjalddaga (BT-9).
- IS-R-010 If seller is icelandic and invoice contains supporting description EINDAGI the id date must be same or later than due date — Ef seljandi er íslenskur þá skal eindagi (BT-122, DocumentDescription = EINDAGI) skal vera sami eða síðar en gjalddagi (BT-9) ef eindagi er til staðar.
- IT-R-001 BT-32 (Seller tax registration identifier) - For Italian suppliers BT-32 minimum length 11 and maximum length shall be 16. Per i fornitori italiani il BT-32 deve avere una lunghezza tra 11 e 16 caratteri
- IT-R-002 BT-35 (Seller address line 1) - Italian suppliers MUST provide the postal address line 1 - I fornitori italiani devono indicare l'indirizzo postale.
- IT-R-003 BT-37 (Seller city) - Italian suppliers MUST provide the postal address city - I fornitori italiani devono indicare la città di residenza.
- IT-R-004 BT-38 (Seller post code) - Italian suppliers MUST provide the postal address post code - I fornitori italiani devono indicare il CAP di residenza.
- NL-R-001 For suppliers in the Netherlands, if the document is a creditnote, the document MUST contain an invoice reference (cac:BillingReference/cac:InvoiceDocumentReference/cbc:ID)
- NL-R-002 For suppliers in the Netherlands the supplier's address (cac:AccountingSupplierParty/cac:Party/cac:PostalAddress) MUST contain street name (cbc:StreetName), city (cbc:CityName) and post code (cbc:PostalZone)
- NL-R-003 For suppliers in the Netherlands, the legal entity identifier MUST be either a KVK or OIN number (schemeID 0106 or 0190)
- NL-R-004 For suppliers in the Netherlands, if the customer is in the Netherlands, the customer address (cac:AccountingCustomerParty/cac:Party/cac:PostalAddress) MUST contain the street name (cbc:StreetName), the city (cbc:CityName) and post code (cbc:PostalZone)
- NL-R-005 For suppliers in the Netherlands, if the customer is in the Netherlands, the customer's legal entity identifier MUST be either a KVK or OIN number (schemeID 0106 or 0190)
- NL-R-006 For suppliers in the Netherlands, if the fiscal representative is in the Netherlands, the representative's address (cac:TaxRepresentativeParty/cac:PostalAddress) MUST contain street name (cbc:StreetName), city (cbc:CityName) and post code (cbc:PostalZone)
- NL-R-007 For suppliers in the Netherlands, the supplier MUST provide a means of payment (cac:PaymentMeans) if the payment is from customer to supplier
- NL-R-008 For suppliers in the Netherlands, if the customer is in the Netherlands, the payment means code (cac:PaymentMeans/cbc:PaymentMeansCode) MUST be one of 30, 48, 49, 57, 58 or 59
- NL-R-009 For suppliers in the Netherlands, if an order line reference (cac:OrderLineReference/cbc:LineID) is used, there must be an order reference on the document level (cac:OrderReference/cbc:ID)
- NO-R-001 For Norwegian suppliers, a VAT number MUST be the country code prefix NO followed by a valid Norwegian organization number (nine numbers) followed by the letters MVA.
- NO-R-002 warning For Norwegian suppliers, most invoice issuers are required to append "Foretaksregisteret" to their invoice. "Dersom selger er aksjeselskap, allmennaksjeselskap eller filial av utenlandsk selskap skal også ordet «Foretaksregisteret» fremgå av salgsdokumentet, jf. foretaksregisterloven § 10-2."
- PEPPOL-COMMON-R040 how to fixGLN must have a valid format according to GS1 rules.
- PEPPOL-COMMON-R041 Norwegian organization number MUST be stated in the correct format.
- PEPPOL-COMMON-R042 Danish organization number (CVR) MUST be stated in the correct format.
- PEPPOL-COMMON-R043 how to fixBelgian enterprise number MUST be stated in the correct format.
- PEPPOL-COMMON-R044 warning IPA Code (Codice Univoco Unità Organizzativa) must be stated in the correct format
- PEPPOL-COMMON-R045 warning Tax Code (Codice Fiscale) must be stated in the correct format
- PEPPOL-COMMON-R046 warning Tax Code (Codice Fiscale) must be stated in the correct format
- PEPPOL-COMMON-R047 warning Italian VAT Code (Partita Iva) must be stated in the correct format
- PEPPOL-COMMON-R049 how to fixSwedish organization number MUST be stated in the correct format.
- PEPPOL-COMMON-R050 how to fixAustralian Business Number (ABN) MUST be stated in the correct format.
- PEPPOL-COMMON-R052 Danish chamber of commerce number (P) MUST be stated in the correct format.
- PEPPOL-COMMON-R053 Danish ERSTORG number (SE) MUST be stated in the correct format.
- PEPPOL-COMMON-R054 warning Dutch Chamber of Commerce (KVK) numbers (0106) MUST be stated in the correct format (12345678).
- PEPPOL-COMMON-R055 warning Dutch organization identification numbers (0190) MUST be stated in the correct format (12345678901234567890).
- PEPPOL-COMMON-R056-1 warning Dutch VAT numbers (9944) MUST be stated in the correct format (NL123456789B12).
- PEPPOL-COMMON-R056-2 warning Dutch VAT numbers MUST have the format (NL123456789B12).
- PEPPOL-COMMON-R057 warning Dutch Chamber of Commerce Establishment numbers (0217) MUST be stated in the correct format (123456789012).
- PEPPOL-EN16931-CL001 Mime code must be according to subset of IANA code list.
- PEPPOL-EN16931-CL002 Reason code MUST be according to subset of UNCL 5189 D.16B.
- PEPPOL-EN16931-CL003 Reason code MUST be according to UNCL 7161 D.16B.
- PEPPOL-EN16931-CL006 Invoice period description code must be according to UNCL 2005 D.16B.
- PEPPOL-EN16931-CL007 Currency code must be according to ISO 4217:2005
- PEPPOL-EN16931-CL008 Electronic address identifier scheme must be from the codelist "Electronic Address Identifier Scheme"
- PEPPOL-EN16931-F001 A date MUST be formatted YYYY-MM-DD.
- PEPPOL-EN16931-P0100 how to fixInvoice type code MUST be set according to the profile.
- PEPPOL-EN16931-P0101 Credit note type code MUST be set according to the profile.
- PEPPOL-EN16931-P0104 Tax Category G MUST be used when exemption reason code is VATEX-EU-G
- PEPPOL-EN16931-P0105 Tax Category O MUST be used when exemption reason code is VATEX-EU-O
- PEPPOL-EN16931-P0106 Tax Category K MUST be used when exemption reason code is VATEX-EU-IC
- PEPPOL-EN16931-P0107 Tax Category AE MUST be used when exemption reason code is VATEX-EU-AE
- PEPPOL-EN16931-P0108 Tax Category E MUST be used when exemption reason code is VATEX-EU-D
- PEPPOL-EN16931-P0109 Tax Category E MUST be used when exemption reason code is VATEX-EU-F
- PEPPOL-EN16931-P0110 Tax Category E MUST be used when exemption reason code is VATEX-EU-I
- PEPPOL-EN16931-P0111 Tax Category E MUST be used when exemption reason code is VATEX-EU-J
- PEPPOL-EN16931-P0112 Invoice type code 326 or 384 are only allowed when both buyer and seller are German organizations
- PEPPOL-EN16931-R001 how to fixBusiness process MUST be provided.
- PEPPOL-EN16931-R002 how to fixNo more than one note is allowed on document level, unless both the buyer and seller are German organizations.
- PEPPOL-EN16931-R003 how to fixA buyer reference or purchase order reference MUST be provided.
- PEPPOL-EN16931-R004 how to fixSpecification identifier MUST begin with the value 'urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0' and follow the format rules for the identifier.
- PEPPOL-EN16931-R005 how to fixVAT accounting currency code MUST be different from invoice currency code when provided.
- PEPPOL-EN16931-R008 how to fixDocument MUST not contain empty elements.
- PEPPOL-EN16931-R010 how to fixBuyer electronic address MUST be provided
- PEPPOL-EN16931-R020 how to fixSeller electronic address MUST be provided
- PEPPOL-EN16931-R040 how to fixAllowance/charge amount must equal base amount * percentage/100 if base amount and percentage exists
- PEPPOL-EN16931-R041 how to fixAllowance/charge base amount MUST be provided when allowance/charge percentage is provided.
- PEPPOL-EN16931-R042 Allowance/charge percentage MUST be provided when allowance/charge base amount is provided.
- PEPPOL-EN16931-R043 how to fixAllowance/charge ChargeIndicator value MUST equal 'true' or 'false'
- PEPPOL-EN16931-R044 how to fixCharge on price level is NOT allowed. Only value 'false' allowed.
- PEPPOL-EN16931-R046 how to fixItem net price MUST equal (Gross price - Allowance amount) when gross price is provided.
- PEPPOL-EN16931-R051 how to fixAll currencyID attributes must have the same value as the invoice currency code (BT-5), except for the invoice total VAT amount in accounting currency (BT-111).
- PEPPOL-EN16931-R053 how to fixOnly one tax total with tax subtotals MUST be provided.
- PEPPOL-EN16931-R054 how to fixOnly one tax total without tax subtotals MUST be provided when tax currency code is provided.
- PEPPOL-EN16931-R055 how to fixInvoice total VAT amount and Invoice total VAT amount in accounting currency MUST have the same operational sign
- PEPPOL-EN16931-R061 how to fixMandate reference MUST be provided for direct debit.
- PEPPOL-EN16931-R080 Only one project reference is allowed on document level
- PEPPOL-EN16931-R100 how to fixOnly one invoiced object is allowed pr line
- PEPPOL-EN16931-R101 how to fixElement Document reference can only be used for Invoice line object
- PEPPOL-EN16931-R110 Start date of line period MUST be within invoice period.
- PEPPOL-EN16931-R111 End date of line period MUST be within invoice period.
- PEPPOL-EN16931-R120 how to fixInvoice line net amount MUST equal (Invoiced quantity * (Item net price/item price base quantity) + Sum of invoice line charge amount - sum of invoice line allowance amount
- PEPPOL-EN16931-R121 how to fixBase quantity MUST be a positive number above zero.
- PEPPOL-EN16931-R130 how to fixUnit code of price base quantity MUST be same as invoiced quantity.
- SE-R-001 For Swedish suppliers, Swedish VAT-numbers must consist of 14 characters.
- SE-R-002 For Swedish suppliers, the Swedish VAT-numbers must have the trailing 12 characters in numeric form
- SE-R-003 Swedish organisation numbers should be numeric.
- SE-R-004 Swedish organisation numbers consist of 10 characters.
- SE-R-005 For Swedish suppliers, when using Seller tax registration identifier, 'Godkänd för F-skatt' must be stated
- SE-R-006 For Swedish suppliers, only standard VAT rate of 6, 12 or 25 are used
- SE-R-007 warning For Swedish suppliers using Plusgiro, the Account ID must be numeric
- SE-R-008 warning For Swedish suppliers using Bankgiro, the Account ID must be numeric
- SE-R-009 warning For Swedish suppliers using Bankgiro, the Account ID must have 7-8 characters
- SE-R-010 warning For Swedish suppliers using Plusgiro, the Account ID must have 2-8 characters
- SE-R-011 warning For Swedish suppliers using Swedish Bankgiro or Plusgiro, the proper way to indicate this is to use Code 30 for PaymentMeans and FinancialInstitutionBranch ID with code SE:BANKGIRO or SE:PLUSGIRO
- SE-R-012 warning For domestic transactions between Swedish trading partners, credit transfer should be indicated by PaymentMeansCode="30"
- SE-R-013 The last digit of a Swedish organization number must be valid according to the Luhn algorithm.