InvoiceVerify

Credit note via Peppol: right document type, reference and amounts

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A credit note on a Peppol invoice also goes via Peppol, as a separate UBL CreditNote document with type 381 and positive amounts. Reference the original invoice’s number and date in BillingReference. An Invoice document with code 381 fails PEPPOL-EN16931-P0100.

Credit notes go via Peppol too

According to the official Belgian FAQ, any document that changes the original structured e-invoice and refers to it specifically and unambiguously is itself a structured e-invoice, issued in the same format. Credit and debit notes on a Peppol invoice therefore go via Peppol as well.

If the original invoice wasn’t a structured e-invoice, for example a PDF from 2025, that format rule doesn’t apply. A PDF credit note is then still possible if your customer accepts it. If you do choose Peppol, your customer has to accept it.

Choose the right document type

In UBL a credit note is a separate document: CreditNote, with CreditNoteTypeCode 381 and CreditNoteLine instead of InvoiceLine. Peppol BIS Billing 3.0 also allows an invoice with negative amounts, and receiving systems must handle both. Just don’t mix the two:

  • PEPPOL-EN16931-P0100: an Invoice document with type 381. That code is only allowed in a CreditNote.
  • PEPPOL-EN16931-P0101: a CreditNote with a type that only exists for invoices, such as 380.
  • In a credit note (381) amounts are positive; the document type already says it’s a credit.
Correct: credit note header with reference
<CreditNote xmlns="urn:oasis:names:specification:ubl:schema:xsd:CreditNote-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-2026/0044</cbc:ID>
  <cbc:IssueDate>2026-11-02</cbc:IssueDate>
  <cbc:CreditNoteTypeCode>381</cbc:CreditNoteTypeCode>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>AANK-5521</cbc:BuyerReference>
  <cac:BillingReference>
    <cac:InvoiceDocumentReference>
      <cbc:ID>2026/0918</cbc:ID>
      <cbc:IssueDate>2026-10-20</cbc:IssueDate>
    </cac:InvoiceDocumentReference>
  </cac:BillingReference>
  <!-- parties, TaxTotal and totals: positive amounts -->
  <cac:CreditNoteLine>
    <cbc:ID>1</cbc:ID>
    <cbc:CreditedQuantity unitCode="C62">1</cbc:CreditedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">120.00</cbc:LineExtensionAmount>
    <!-- item, VAT category and price as on the original line -->
  </cac:CreditNoteLine>
</CreditNote>

Reference the original invoice

Put the original invoice number in BillingReference/InvoiceDocumentReference/ID (BT-25) and its date in IssueDate (BT-26). BR-55 fails when a reference is present without an invoice number. Use the number exactly as it appears on the invoice.

Check before you send

  • Use the same VAT category and rate as the lines you credit.
  • The calculation rules apply just as for an invoice: lines, VAT breakdown and totals must add up (e.g. BR-CO-15).
  • On Peppol a credit note is a separate document type. If your customer receives invoices but not credit notes, their provider has to add that type; the Peppol lookup shows it per ID.

Frequently asked questions

Does a credit note on a 2025 invoice have to go via Peppol?
Not if that invoice wasn’t a structured e-invoice. A PDF credit note is then possible if your customer agrees. If you send it via Peppol anyway, your customer has to accept it.
May I send an invoice with negative amounts instead of a credit note?
Peppol BIS 3.0 allows both. Use either an Invoice with type 380 and negative amounts, or a CreditNote with type 381 and positive amounts.
What does PEPPOL-EN16931-P0100 mean on my credit note?
Your software exported the credit note as an Invoice with type 381. Have it exported as a CreditNote, or ask your software vendor where to set that.

Related rules

Related problems