> ## Documentation Index > Fetch the complete documentation index at: https://docs.invopop.com/llms.txt > Use this file to discover all available pages before exploring further. # Peppol Guide > How to issue and receive electronic invoices through the global Peppol network ## Introduction [Peppol (Pan-European Public Procurement On-Line)](https://peppol.org/) is a global network for electronic document exchange, widely adopted for e-invoicing across multiple countries. It provides a standardized protocol for companies to exchange business documents like invoices, credit notes, and purchase orders. The Peppol network is particularly popular in: * Nordic countries (Norway, Finland) * Asia-Pacific region (Japan, Singapore, Malaysia, Australia, New Zealand) * Several EU countries for business-to-government invoicing (Germany, Italy, Croatia) Invopop allows you to send and receive documents through the Peppol network using a single integration while continuing to work with our [GOBL](https://docs.gobl.org/introduction) format. This guide walks you through the steps to register a company in Invopop and then issue and receive invoices on its behalf. | - | Sandbox | Live | | --------------------- | ---------------------- | ----------------------------------------------------------------- | | **Supplier approval** | Automatically approved | Invopop validates company identity and ownership (up to 72 hours) | | **Network** | Peppol Test Network | Peppol Production Network | ## Setup Let's prepare your workspace to work with Peppol. We'll configure the Peppol app and create three [workflows](/guides/features/workflows): * **Invoice issuance workflow**: Send invoices through the Peppol network * **Invoice reception workflow**: Receive invoices from the Peppol network * **Party registration workflow**: Programmatically onboard companies (Parties) with Invopop If you only want to *send* invoices through Peppol, you can skip step 3 and 4 of the setup. Alternatively, if you only want to *receive* invoices through Peppol, you can skip step 2. The Peppol app is designed to only send and receive the document, generating and importing the appropriate file is delegated to format specific apps such as OASIS UBL or UN/CEFACT CII. This is done to keep the Peppol app simple and focused on the Peppol protocol, while allowing you to use the format that best suits your needs. 1. Within the [Console](https://console.invopop.com/), navigate to **Configuration** → **Apps** 2. Find the **Peppol** app in the list 3. Click **Connect** to activate it. The Peppol app should now appear in the list of Enabled apps Connect Peppol app Now we'll create the workflow that converts invoices to a valid Peppol format and sends them through the Peppol network. In this example, we'll generate a Peppol BIS Billing UBL 3.0 document. Skip this step if you only want to *receive* invoices via Peppol. This workflow convert a [GOBL](https://docs.gobl.org) document into the Peppol format and sends it to the network Copy and paste into a new [Empty Invoice workflow](https://console.invopop.com/redirect/workflows/new?template=empty-invoice) code view. ```json Example Peppol send invoice workflow theme={"system"} { "name": "Peppol send invoice", "description": "Send a Peppol BIS invoice through the Peppol network", "schema": "bill/invoice", "steps": [ { "id": "33e23480-10ab-11f0-a09e-7b63571a4ae2", "name": "Set state", "provider": "silo.state", "summary": "Set state to `processing`{.state .processing}", "config": { "state": "processing" } }, { "id": "2354afd0-10ab-11f0-a09e-7b63571a4ae2", "name": "Add sequential code", "provider": "sequence.enumerate", "summary": "Dynamic · Peppol · PPL000001", "config": { "name": "PPL", "padding": 6, "prefix": "PPL", "start": 1 } }, { "id": "fb06b190-10aa-11f0-a09e-7b63571a4ae2", "name": "Sign envelope", "provider": "silo.close" }, { "id": "fc5aa8d0-10aa-11f0-a09e-7b63571a4ae2", "name": "Generate UBL document", "provider": "ubl.generate", "summary": "Peppol BIS Billing v3", "config": { "doc_type": "bis-invoice-v3", "private": false, "validate_ubl": true } }, { "id": "075442a0-10ab-11f0-a09e-7b63571a4ae2", "name": "Send Peppol document", "provider": "peppol.send" }, { "id": "3037a310-10ab-11f0-a09e-7b63571a4ae2", "name": "Set state", "provider": "silo.state", "summary": "Set state to `sent`{.state .sent}", "config": { "state": "sent" } } ], "rescue": [ { "id": "39513240-10ab-11f0-a09e-7b63571a4ae2", "name": "Set state", "provider": "silo.state", "summary": "Set state to `error`{.state .error}", "config": { "state": "error" } } ] } ``` Use the [Console](https://console.invopop.com/) to build a [workflow](/guides/features/workflows) of the Invoice type. Include these essential steps: 1. **Set state** - to `Processing`. 2. **Sign envelope** - Signs the [GOBL](https://docs.gobl.org) document (can be substituted with `Add sequential code` with the `Sign Document` option enabled) 3. **Generate UBL document** - Converts the [GOBL](https://docs.gobl.org) document to a Peppol BIS Billing UBL 3.0 document and attaches it to the original invoice entry. 4. **Send Peppol document** - Sends the generated XML attachment through the Peppol network 5. **Set state** - to `Sent`. Finally, in the Error Handling area, add the **Set state** action and select `Error`. This workflow receives incoming documents from the Peppol network and converts them to the [GOBL](https://docs.gobl.org) format. Copy and paste into a new [Empty Invoice workflow](https://console.invopop.com/redirect/workflows/new?template=empty-invoice) code view. ```json Example Peppol receive invoice workflow theme={"system"} { "name": "Peppol receive invoice", "description": "Receive an invoice through Peppol", "schema": "bill/invoice", "steps": [ { "id": "db61c3c0-0fb5-11f0-b078-9fc456829eca", "name": "Import Peppol document", "provider": "peppol.import", "next": [ { "status": "OK", "code": "UBL", "steps": [ { "id": "62e94570-8fdb-11f0-a8fb-61ec9e5a76ba", "name": "Import UBL document", "provider": "ubl.import" } ], "stop": false }, { "status": "OK", "code": "CII", "steps": [ { "id": "6480ae50-8fdb-11f0-a8fb-61ec9e5a76ba", "name": "Import CII document", "provider": "cii.import" } ], "stop": false } ] }, { "id": "fdfc81a0-6e23-11f0-913b-5732f966b346", "name": "Set folder", "provider": "silo.folder", "summary": "Set folder to `Invoices · Expenses`{.font-medium}", "config": { "folder": "expenses" } }, { "id": "dd14a3e0-0fb5-11f0-b078-9fc456829eca", "name": "Set state", "provider": "silo.state", "summary": "Set state to `registered`{.state .registered}", "config": { "state": "registered" } } ], "rescue": [ { "id": "e109d2e0-0fb5-11f0-b078-9fc456829eca", "name": "Set state", "provider": "silo.state", "summary": "Set state to `error`{.state .error}", "config": { "state": "error" } } ] } ``` In [Console](https://console.invopop.com) create a new workflow and select [Empty Invoice workflow](https://console.invopop.com/redirect/workflows/new?template=empty-invoice) in the template selector, then add the following steps: 1. **Import Peppol document** - Add two conditions with codes UBL and CII to handle both formats. * **Import UBL document** - Add this to the condition with UBL. * **Import CII document** - Add this to the condition with CII. 2. **Set state** - to `Registered`. 3. **Send Webhook** (optional) - let your services know a Peppol document was received. Finally, in the Error Handling area, add the **Set state** action and select `Error`. Within the [Console](https://console.invopop.com/), navigate to **Configuration** → **Apps**, find the Peppol App and click **Configure**. You'll need to set two fields: * **Incoming Workflow**: Select the Receive Invoice Workflow created in Step 3. This is where the app will send incoming invoices (expenses) received from the Peppol network. This workflow onboards companies (Peppol participants) to Invopop before they can issue or receive invoices. If you're managing your own invoices only, you may use this workflow just once. However, if you're offering Peppol to your customers through Invopop ([white-label use case](/guides/use-cases/white-label)), you'll run this workflow for each merchant you onboard. Onboards Peppol participants by sending a registration link Copy and paste into a new [Empty Party workflow](https://console.invopop.com/redirect/workflows/new?template=empty-party) code view. ```json Example Peppol register party invoice workflow theme={"system"} { "name": "Peppol register party", "description": "Register a party with Peppol to issue and receive invoices", "schema": "org/party", "steps": [ { "id": "0adf46e0-8fdb-11f0-a8fb-61ec9e5a76ba", "name": "Register party for Peppol approval", "provider": "peppol.register.approval" }, { "id": "0e44b900-8fdb-11f0-a8fb-61ec9e5a76ba", "name": "Set state", "provider": "silo.state", "summary": "Set state to `processing`{.state .processing}", "config": { "state": "processing" } }, { "id": "12aaf950-8fdb-11f0-a8fb-61ec9e5a76ba", "name": "Wait for Peppol approval", "provider": "peppol.wait.approval" }, { "id": "7a5a4db0-0fae-11f0-b37b-0be1c251a274", "name": "Register party on Peppol", "provider": "peppol.register", "summary": "Enabled · groups: ubl-invoice", "config": { "disable": false, "doc_groups": [ "ubl-invoice" ], "visibility": "smp+sml+peppol" } }, { "id": "7c2fa9f0-0fae-11f0-b37b-0be1c251a274", "name": "Set state", "provider": "silo.state", "summary": "Set state to `registered`{.state .registered}", "config": { "state": "registered" } } ], "rescue": [ { "id": "a34e83f0-25dc-11f0-b641-350e77c28eed", "name": "Set state", "provider": "silo.state", "summary": "Set state to `error`{.state .error}", "config": { "state": "error" } } ] } ``` Before starting, review the [workflows guide](/guides/features/workflows) to understand the general setup process. In [Console](https://console.invopop.com), create a new workflow and choose [Empty Party workflow](https://console.invopop.com/redirect/workflows/new?template=empty-party) as the base. Then name the workflow with a descriptive label such as "Register Peppol participant". This workflow is composed by these steps: 1. **Register party for Peppol approval** - This generates a link to the registration wizard where proof of ownership will be collected. 2. **Set state** - select `Processing`. 3. **Wait for Peppol approval** - Invopop will validate the company identity and ownership. This can take up to 72 hours. 4. **Register party on Peppol** - Complete the normal registration process after approval. 5. **Set state** - select `Registered`. Finally, in the Error Handling area, add the **Set state** action and select `Error`. Congratulations! Your workspace is now configured to send and receive Peppol documents and programmatically onboard Peppol participants with Invopop. ## Running After setup, you can perform three key operations with Peppol in Invopop: onboarding entities (parties) so they can use Peppol, sending invoices through Peppol, and receiving Peppol invoices. ### Registering parties Business entities are represented in Invopop as GOBL `org.party` objects, which we call Parties. Peppol requires Invopop to collect proof of ownership for regulatory compliance. As outlined in [Section 3.3 End user Identification of the Internal Regulations II document](https://openpeppol.atlassian.net/wiki/spaces/AF/pages/3963191334/Internal+Regulations), key details such as VAT number, address, contact information, and company name must be provided and validated during registration. To register a party: 1. Upload it to the Silo with required company information 2. Send it to the party registration workflow #### Upload a party document You can upload parties via the [Create an Entry](/api-ref/silo/entries/create-an-entry-put) API endpoint or manually through the Console. For this guide, we'll demonstrate the manual process: 1. Find the **Parties** section in the sidebar and click **Suppliers** 2. Click **+ New Supplier** to open the editor 3. Use one of the following examples and adapt to your needs ```json Belgium supplier example theme={"system"} { "$schema": "https://gobl.org/draft-0/org/party", "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "billing+test@example.com" } ] } ``` ```json Germany supplier example theme={"system"} { "$schema": "https://gobl.org/draft-0/org/party", "name": "Rheinland Technologies GmbH", "tax_id": { "country": "DE", "code": "879558966" }, "addresses": [ { "num": "27", "street": "Friedrichstraße", "locality": "Berlin", "region": "BE", "code": "10117", "country": "DE" } ], "emails": [ { "addr": "rechnungen@rheinlandtech.de" } ] } ``` ```json Italy supplier example theme={"system"} { "$schema": "https://gobl.org/draft-0/org/party", "name": "Tecnologie Adriatico S.r.l.", "tax_id": { "country": "IT", "code": "00159560366" }, "addresses": [ { "num": "15", "street": "Via Giuseppe Verdi", "locality": "Milano", "region": "MI", "code": "20121" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ] } ``` ```json Spain supplier example theme={"system"} { "$schema": "https://gobl.org/draft-0/org/party", "name": "Invopop S.L.", "tax_id": { "country": "ES", "code": "B85905495" }, "people": [ { "name": { "given": "Juan", "surname": "Pérez González" }, "identities": [ { "key": "national", "code": "123456789A" } ], "addresses": [ { "num": "10", "street": "Calle Ejemplo", "locality": "Madrid", "region": "Madrid", "code": "28020", "country": "ES" } ] } ], "addresses": [ { "num": "42", "street": "Calle Pradillo", "locality": "Madrid", "region": "Madrid", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing@example.com" } ] } ``` The mandatory fields for Peppol registration are: * Company name (fiscal name) * VAT number (tax ID) * Complete company address * Contact information * Peppol Participant ID\* \*If not provided, Invopop will assign a Participant ID during registration based on the VAT number and the country. After registration the supplier entry will be updated with their Peppol inbox: ``` "inboxes": [ { "key": "peppol", "scheme": "9920", // country schemeID "code": "ESB85905495" // Participant ID derived from VAT ID } ], ``` If the company has already been registered before or you need to set a specific participant ID, include this information so that it is not auto-generated. All fields are required for identity validation and proof of ownership verification. Click Build to validate the document, then Save. #### Send to the registration workflow Once the document is saved: 1. Click the Select Workflow button 2. Select the **Register Supplier** workflow created during setup 3. Click Run Workflow The execution should succeed, and the silo entry's state will change to Processing The first step creates a registration link that you can extract from the **Meta** tab or via the API: Sending party to the registration workflow This link leads to a web form where you can upload proof of ownership documents and confirm your company details: Peppol registration wizard After submitting the web form, Invopop will be notified and will validate your information within 72 hours. The approval status will be shown in the Meta tab of the entry. #### Programmatic registration (white-label) For programmatic integration, upload the proof of ownership document using the [API](/api-ref/apps/peppol/ownership-upload). This is particularly useful for white-label implementations when you want to integrate the registration process into your own application. After using this API endpoint the verification process will begin automatically. #### Completion After Invopop approves your registration, your party will be registered in the Peppol network. You'll see the Peppol Participant ID in the Meta tab of the entry, and the [GOBL](https://docs.gobl.org) document will contain an `inboxes` array. Peppol inboxes Participant IDs are represented as inboxes within a Party record because they function as network addresses—the location where invoices are sent to and received from. The party can now send and/or receive invoices in Peppol via Invopop. #### Unregistering a participant If you need to unregister an entity (because the supplier is no longer your client, for example), use the following workflow template: ```json Example Peppol unregister party workflow expandable theme={"system"} { "name": "Peppol unregister party", "description": "Unregister a party from Peppol", "schema": "org/party", "steps": [ { "id": "453beac0-70a7-11f1-aca9-697108ec55ef", "name": "Unregister supplier from Peppol", "provider": "peppol.unregister" }, { "id": "7e79f610-adc5-11f0-abd8-03a58bc40d2a", "name": "Set state", "provider": "silo.state", "summary": "Set state to `void`{.state .void}", "config": { "state": "void" } } ], "rescue": [ { "id": "9141b350-adc5-11f0-abd8-03a58bc40d2a", "name": "Set state", "provider": "silo.state", "summary": "Set state to `error`{.state .error}", "config": { "state": "error" } } ] } ``` ### Sending invoices To send an invoice, you need to store it as a Silo Entry with the 1. Store it as a [Silo Entry](/api-ref/silo/entries/create-an-entry-put) with the Peppol inboxes previously obtained. 2. Send it to the Sending Invoice Workflow created during setup You can perform these steps manually via the Console or programmatically via the API using the [Create an Entry](/api-ref/silo/entries/create-an-entry-put) and [Create a Job](/api-ref/transform/jobs/create-a-job-post) endpoints. For API usage, refer to our [quickstart guide](/api-ref/introduction). When creating your invoice, ensure you add the `eu-en16931-v2017` addon to enable validations and extensions needed for Peppol Regular invoices are used for B2B transactions. Regular invoices must be issued when: * The customer is a registered business (has a tax identification number). * The customer needs a complete invoice with all tax details for accounting or tax purposes. To create a regular invoice, include the [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) addon and ensure the `customer` field contains valid tax identification details. The addon will automatically set the document type to `380` when the silo entry is built (which happens automatically when saving a silo entry through the API or console). ```json Belgium standard B2B invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "BE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "customer": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0859536301" }, "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0859536301" } ], "addresses": [ { "num": "127", "street": "Avenue Louise", "locality": "Ixelles", "region": "Brussels-Capital", "code": "1050", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox services", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "rate": "general" } ], "total": "1740.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "BE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "untdid-document-type": "380" } }, "supplier": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0208:0316597904" } ], "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "customer": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0859536301" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0208:0859536301" } ], "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0859536301" } ], "addresses": [ { "num": "127", "street": "Avenue Louise", "locality": "Ixelles", "region": "Brussels-Capital", "code": "1050", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox services", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "21.0%", "ext": { "untdid-tax-category": "S" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "ext": { "untdid-tax-category": "S" }, "base": "1740.00", "percent": "21.0%", "amount": "365.40" } ], "amount": "365.40" } ], "sum": "365.40" }, "tax": "365.40", "total_with_tax": "2105.40", "payable": "2105.40" } } ``` Goods and services that are subject to VAT but taxed at a 0% rate. Zero rated goods in Belgium are: * Daily and weekly newspapers, as well as periodical publications that meet a specific criteria. * Recyclable materials such as waste and scrap intended for recycling. * Educational materials under specific conditions. To create an invoice with zero rated goods, use the tax key `zero` in your invoice lines. The [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) addon will automatically set the UNTDID 5305 tax category to `Z` (zero rated goods) when the silo entry is built. With zero-rated supplies, businesses can still reclaim input VAT on their purchases, whereas with exempt supplies they cannot. ```json Belgium zero rate invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "BE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "customer": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0859536301" }, "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0859536301" } ], "addresses": [ { "num": "127", "street": "Avenue Louise", "locality": "Ixelles", "region": "Brussels-Capital", "code": "1050", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "lines": [ { "i": 1, "quantity": "1", "item": { "name": "Het Laatste Nieuws", "price": "2.00", "unit": "one" }, "taxes": [ { "cat": "VAT", "key": "zero" } ], "total": "2.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "BE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "untdid-document-type": "380" } }, "supplier": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0208:0316597904" } ], "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "customer": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0859536301" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0208:0859536301" } ], "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0859536301" } ], "addresses": [ { "num": "127", "street": "Avenue Louise", "locality": "Ixelles", "region": "Brussels-Capital", "code": "1050", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "lines": [ { "i": 1, "quantity": "1", "item": { "name": "Het Laatste Nieuws", "price": "2.00", "unit": "one" }, "sum": "2.00", "taxes": [ { "cat": "VAT", "key": "zero", "percent": "0%", "ext": { "untdid-tax-category": "Z" } } ], "total": "2.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "2.00", "total": "2.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "zero", "ext": { "untdid-tax-category": "Z" }, "base": "2.00", "percent": "0%", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "2.00", "payable": "2.00" } } ``` Exempt invoices are used for B2B transactions that are exempt from VAT, which also covers exemptions in internal operations. To create an exempt invoice, use the tax key `exempt` in your invoice lines. The [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) addon will automatically set the UNTDID 5305 tax category to `E` when the silo entry is built. You must also state the reason for the exemption through the [CET VATEX](https://docs.gobl.org/catalogues/cef#cef-vatex) - VAT exemption reason codes. Exempt operations are not subject to VAT but must still be reported. The `supplier` must be previously registered with the tax authority and the `customer` tax id must be valid. ```json Belgium Peppol Exempt Invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "BE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "145.00", "taxes": [ { "cat": "VAT", "key": "exempt", "ext": { "cef-vatex": "VATEX-EU-132-1I" } } ], "total": "145.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "BE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "untdid-document-type": "380" } }, "supplier": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0208:0316597904" } ], "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0195:SGUEN199904785Z" } ], "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "exempt", "ext": { "cef-vatex": "VATEX-EU-132-1I", "untdid-tax-category": "E" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "exempt", "ext": { "cef-vatex": "VATEX-EU-132-1I", "untdid-tax-category": "E" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` Reverse charge invoices are used for B2B services provided to customers in other EU member states. Reverse charge must be applied when: * The customer is a registered business in another EU member state (has a valid EU VAT ID). * The service is provided to a business customer (B2B), not a consumer. * The service is subject to VAT but the customer accounts for the VAT in their own country. To create a reverse charge invoice, use the tax key `reverse-charge` in your invoice lines. The [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) addon will automatically set the UNTDID 5305 tax category to `AE` (reverse charge) when the silo entry is built. With reverse charge, no VAT is charged by the supplier. The customer accounts for VAT in their own country. Both `supplier` and `customer` VAT ID must be valid and registered in the EU VIES system. ```json Belgium reverse charge invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "BE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "customer": { "name": "Invopop SL", "tax_id": { "country": "ES", "code": "B85905495" }, "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "street": "Calle Pradillo 42", "locality": "Madrid", "region": "Madrid", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox services", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "reverse-charge", "ext": { "cef-vatex": "VATEX-EU-AE" } } ], "total": "1740.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "BE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "untdid-document-type": "380" } }, "supplier": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0208:0316597904" } ], "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "customer": { "name": "Invopop SL", "tax_id": { "country": "ES", "code": "B85905495" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9920:ESB85905495" } ], "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "street": "Calle Pradillo 42", "locality": "Madrid", "region": "Madrid", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox services", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "reverse-charge", "ext": { "cef-vatex": "VATEX-EU-AE", "untdid-tax-category": "AE" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "reverse-charge", "ext": { "cef-vatex": "VATEX-EU-AE", "untdid-tax-category": "AE" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` Intra-community supply invoices are used for B2B goods delivered to customers in other EU member states. Intra-community supplies must be applied when: * The customer is a registered business in another EU member state (has a valid EU VAT ID). * Goods are physically delivered to another EU member state. * The supply is exempt from VAT in the origin country and subject to VAT in the destination country. To create an intra-community supply Peppol invoice, use the tax key `intra-community` in your invoice lines. The [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) addon will automatically set the UNTDID 5305 tax category to `K` (VAT exempt for EEA intra-community supply of goods and services) when the silo entry is built. With intra-community supplies in the EU, the customer accounts for VAT in their destination country. The `supplier` must be [previously registered](https://docs.invopop.com/guides/es-verifactu-supplier#create-a-supplier-entry) with the tax authority and the `customer` VAT ID must be valid and registered in the EU VIES system. ```json Belgium reverse charge invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "eu-en16931-v2017" ], "$regime": "BE", "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "customer": { "name": "Invopop SL", "tax_id": { "country": "ES", "code": "B85905495" }, "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "street": "Calle Pradillo 42", "locality": "Madrid", "region": "Madrid", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "intra-community", "ext": { "cef-vatex": "VATEX-EU-IC" } } ], "total": "1740.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "BE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "untdid-document-type": "380" } }, "supplier": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0208:0316597904" } ], "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "customer": { "name": "Invopop SL", "tax_id": { "country": "ES", "code": "B85905495" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9920:ESB85905495" } ], "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "street": "Calle Pradillo 42", "locality": "Madrid", "region": "Madrid", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "intra-community", "ext": { "cef-vatex": "VATEX-EU-IC", "untdid-tax-category": "K" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "intra-community", "ext": { "cef-vatex": "VATEX-EU-IC", "untdid-tax-category": "K" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` Outside scope invoices are used for B2B services provided to customers outside the EU. To create an outside scope Peppol invoice, use the tax key `outside-scope` in your invoice lines. The [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017)addon will automatically set the UNTDID 5305 tax category to `O` (Services outside scope of tax) when the silo entry is built. Services provided to non-EU customers are generally outside the scope of EU VAT. ```json Belgium outside scope theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "BE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox service", "price": "145.00", "unit": "h" }, "sum": "145.00", "taxes": [ { "cat": "VAT", "key": "outside-scope", "ext": { "cef-vatex": "VATEX-EU-O" } } ], "total": "145.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "BE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "untdid-document-type": "380" } }, "supplier": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0208:0316597904" } ], "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0195:SGUEN199904785Z" } ], "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox service", "price": "145.00", "unit": "h" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "outside-scope", "ext": { "cef-vatex": "VATEX-EU-O", "untdid-tax-category": "O" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "outside-scope", "ext": { "cef-vatex": "VATEX-EU-O", "untdid-tax-category": "O" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` Export invoices are used for B2B goods delivered to customers outside the EU. To create an export Peppol invoice, use the tax key `export` in your invoice lines. The [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) addon will automatically set the UNTDID 5305 tax category to `G` (Free export item, tax not charged) when the silo entry is built. Exported goods are exempt from VAT. The `supplier` must be previously registered with the tax authority. Customer tax identification is optional but recommended for record-keeping purposes. ```json Belgium export invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "BE", "$addons": [ "eu-en16931-v2017" ], "uuid": "019bb71c-7205-7000-9aef-878145b9fce6", "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "export", "ext": { "cef-vatex": "VATEX-EU-G" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "BE", "$addons": [ "eu-en16931-v2017" ], "uuid": "019bb71c-7205-7000-9aef-878145b9fce6", "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "untdid-document-type": "380" } }, "supplier": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0208:0316597904" } ], "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0195:SGUEN199904785Z" } ], "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "export", "ext": { "cef-vatex": "VATEX-EU-G", "untdid-tax-category": "G" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "export", "ext": { "cef-vatex": "VATEX-EU-G", "untdid-tax-category": "G" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` Regular invoices are used for B2B transactions. Regular invoices must be issued when: * The customer is a registered business (has a tax identification number). * The transaction amount is €400 VAT included or above, or the customer requires a full invoice. * The customer needs a complete invoice with all tax details for accounting or tax purposes. To create a regular invoice, include the [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) addon and ensure the `customer` field contains valid tax identification details. The addon will automatically set the document type to `380` when the silo entry is built (which happens automatically when saving a silo entry through the API or console). The `supplier` must be [previously registered](https://docs.invopop.com/guides/es-verifactu-supplier#create-a-supplier-entry) with the tax authority and the `customer` VAT ID must be valid. ```json Germany standard B2B invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "DE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Rheinland Technologies GmbH", "tax_id": { "country": "DE", "code": "879558966" }, "inboxes": [ { "key": "peppol", "scheme": "9930", "code": "DE879558966" } ], "addresses": [ { "num": "27", "street": "Friedrichstraße", "locality": "Berlin", "region": "BE", "code": "10117", "country": "DE" } ], "emails": [ { "addr": "rechnungen@rheinlandtech.de" } ] }, "customer": { "name": "Bavaria Solutions GmbH", "tax_id": { "country": "DE", "code": "993930191" }, "inboxes": [ { "key": "peppol", "scheme": "9930", "code": "DE993930191" } ], "addresses": [ { "num": "15", "street": "Marienplatz", "locality": "München", "region": "BY", "code": "80331", "country": "DE" } ], "emails": [ { "addr": "test@example.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox services", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "rate": "general" } ], "total": "1740.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "DE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "untdid-document-type": "380" } }, "supplier": { "name": "Rheinland Technologies GmbH", "tax_id": { "country": "DE", "code": "879558966" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9930:DE879558966" } ], "inboxes": [ { "key": "peppol", "scheme": "9930", "code": "DE879558966" } ], "addresses": [ { "num": "27", "street": "Friedrichstraße", "locality": "Berlin", "region": "BE", "code": "10117", "country": "DE" } ], "emails": [ { "addr": "rechnungen@rheinlandtech.de" } ] }, "customer": { "name": "Bavaria Solutions GmbH", "tax_id": { "country": "DE", "code": "993930191" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9930:DE993930191" } ], "inboxes": [ { "key": "peppol", "scheme": "9930", "code": "DE993930191" } ], "addresses": [ { "num": "15", "street": "Marienplatz", "locality": "München", "region": "BY", "code": "80331", "country": "DE" } ], "emails": [ { "addr": "test@example.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox services", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "19%", "ext": { "untdid-tax-category": "S" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "ext": { "untdid-tax-category": "S" }, "base": "1740.00", "percent": "19%", "amount": "330.60" } ], "amount": "330.60" } ], "sum": "330.60" }, "tax": "330.60", "total_with_tax": "2070.60", "payable": "2070.60" } } ``` Exempt invoices are used for B2B transactions that are exempt from VAT, which also covers exemptions in internal operations. To create an exempt invoice, use the tax key `exempt` in your invoice lines. The [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) addon will automatically set the UNTDID 5305 tax category to `E` when the silo entry is built. You must also state the reason for the exemption through the [CET VATEX](https://docs.gobl.org/catalogues/cef#cef-vatex) - VAT exemption reason codes. Exempt operations are not subject to VAT but must still be reported. The `supplier` must be previously registered with the tax authority and the `customer` tax id must be valid. ```json Germany Peppol Exempt Invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "eu-en16931-v2017" ], "$regime": "DE", "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Deutsche Sprachschule", "tax_id": { "country": "DE", "code": "993930191" }, "inboxes": [ { "key": "peppol", "scheme": "9930", "code": "DE993930191" } ], "addresses": [ { "num": "15", "street": "Marienplatz", "locality": "München", "region": "BY", "code": "80331", "country": "DE" } ], "emails": [ { "addr": "test@example.com" } ] }, "customer": { "name": "Rheinland Technologies GmbH", "tax_id": { "country": "DE", "code": "879558966" }, "inboxes": [ { "key": "peppol", "scheme": "9930", "code": "DE879558966" } ], "addresses": [ { "num": "27", "street": "Friedrichstraße", "locality": "Berlin", "region": "BE", "code": "10117", "country": "DE" } ], "emails": [ { "addr": "rechnungen@rheinlandtech.de" } ] }, "lines": [ { "i": 1, "quantity": "1", "item": { "name": "Deutschkurs - Monat", "price": "120.00", "unit": "one" }, "taxes": [ { "cat": "VAT", "key": "exempt", "ext": { "cef-vatex": "VATEX-EU-132-1I" } } ], "total": "120.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "DE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "untdid-document-type": "380" } }, "supplier": { "name": "Deutsche Sprachschule", "tax_id": { "country": "DE", "code": "993930191" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9930:DE993930191" } ], "inboxes": [ { "key": "peppol", "scheme": "9930", "code": "DE993930191" } ], "addresses": [ { "num": "15", "street": "Marienplatz", "locality": "München", "region": "BY", "code": "80331", "country": "DE" } ], "emails": [ { "addr": "test@example.com" } ] }, "customer": { "name": "Rheinland Technologies GmbH", "tax_id": { "country": "DE", "code": "879558966" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9930:DE879558966" } ], "inboxes": [ { "key": "peppol", "scheme": "9930", "code": "DE879558966" } ], "addresses": [ { "num": "27", "street": "Friedrichstraße", "locality": "Berlin", "region": "BE", "code": "10117", "country": "DE" } ], "emails": [ { "addr": "rechnungen@rheinlandtech.de" } ] }, "lines": [ { "i": 1, "quantity": "1", "item": { "name": "Deutschkurs - Monat", "price": "120.00", "unit": "one" }, "sum": "120.00", "taxes": [ { "cat": "VAT", "key": "exempt", "ext": { "cef-vatex": "VATEX-EU-132-1I", "untdid-tax-category": "E" } } ], "total": "120.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "120.00", "total": "120.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "exempt", "ext": { "cef-vatex": "VATEX-EU-132-1I", "untdid-tax-category": "E" }, "base": "120.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "120.00", "payable": "120.00" } } ``` Reverse charge invoices are used for B2B services provided to customers in other EU member states. Reverse charge must be applied when: * The customer is a registered business in another EU member state (has a valid EU VAT ID). * The service is provided to a business customer (B2B), not a consumer. * The service is subject to VAT but the customer accounts for the VAT in their own country. To create a reverse charge invoice, use the tax key `reverse-charge` in your invoice lines. The [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) addon will automatically set the UNTDID 5305 tax category to `AE` (reverse charge) when the silo entry is built. With reverse charge, no VAT is charged by the supplier. The customer accounts for VAT in their own country. Both `supplier` and `customer` VAT ID must be valid and registered in the EU VIES system. ```json Germany reverse charge invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "DE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Rheinland Technologies GmbH", "tax_id": { "country": "DE", "code": "879558966" }, "inboxes": [ { "key": "peppol", "scheme": "9930", "code": "DE879558966" } ], "addresses": [ { "num": "27", "street": "Friedrichstraße", "locality": "Berlin", "region": "BE", "code": "10117", "country": "DE" } ], "emails": [ { "addr": "rechnungen@rheinlandtech.de" } ] }, "customer": { "name": "Invopop SL", "tax_id": { "country": "ES", "code": "B85905495" }, "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "street": "Calle Pradillo 42", "locality": "Madrid", "region": "Madrid", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox services", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "reverse-charge", "ext": { "cef-vatex": "VATEX-EU-AE" } } ], "total": "1740.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "DE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "untdid-document-type": "380" } }, "supplier": { "name": "Rheinland Technologies GmbH", "tax_id": { "country": "DE", "code": "879558966" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9930:DE879558966" } ], "inboxes": [ { "key": "peppol", "scheme": "9930", "code": "DE879558966" } ], "addresses": [ { "num": "27", "street": "Friedrichstraße", "locality": "Berlin", "region": "BE", "code": "10117", "country": "DE" } ], "emails": [ { "addr": "rechnungen@rheinlandtech.de" } ] }, "customer": { "name": "Invopop SL", "tax_id": { "country": "ES", "code": "B85905495" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9920:ESB85905495" } ], "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "street": "Calle Pradillo 42", "locality": "Madrid", "region": "Madrid", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox services", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "reverse-charge", "ext": { "cef-vatex": "VATEX-EU-AE", "untdid-tax-category": "AE" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "reverse-charge", "ext": { "cef-vatex": "VATEX-EU-AE", "untdid-tax-category": "AE" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` Intra-community supply invoices are used for B2B goods delivered to customers in other EU member states. Intra-community supplies must be applied when: * The customer is a registered business in another EU member state (has a valid EU VAT ID). * Goods are physically delivered to another EU member state. * The supply is exempt from VAT in the origin country and subject to VAT in the destination country. To create an intra-community supply Peppol invoice, use the tax key `intra-community` in your invoice lines. The [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) addon will automatically set the UNTDID 5305 tax category to `K` (VAT exempt for EEA intra-community supply of goods and services) when the silo entry is built. With intra-community supplies in the EU, the customer accounts for VAT in their destination country. The `supplier` must be [previously registered](https://docs.invopop.com/guides/es-verifactu-supplier#create-a-supplier-entry) with the tax authority and the `customer` VAT ID must be valid and registered in the EU VIES system. ```json Germany reverse charge invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "DE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Rheinland Technologies GmbH", "tax_id": { "country": "DE", "code": "879558966" }, "inboxes": [ { "key": "peppol", "scheme": "9930", "code": "DE879558966" } ], "addresses": [ { "num": "27", "street": "Friedrichstraße", "locality": "Berlin", "region": "BE", "code": "10117", "country": "DE" } ], "emails": [ { "addr": "rechnungen@rheinlandtech.de" } ] }, "customer": { "name": "Invopop SL", "tax_id": { "country": "ES", "code": "B85905495" }, "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "street": "Calle Pradillo 42", "locality": "Madrid", "region": "Madrid", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "intra-community", "ext": { "cef-vatex": "VATEX-EU-IC" } } ], "total": "1740.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "DE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "untdid-document-type": "380" } }, "supplier": { "name": "Rheinland Technologies GmbH", "tax_id": { "country": "DE", "code": "879558966" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9930:DE879558966" } ], "inboxes": [ { "key": "peppol", "scheme": "9930", "code": "DE879558966" } ], "addresses": [ { "num": "27", "street": "Friedrichstraße", "locality": "Berlin", "region": "BE", "code": "10117", "country": "DE" } ], "emails": [ { "addr": "rechnungen@rheinlandtech.de" } ] }, "customer": { "name": "Invopop SL", "tax_id": { "country": "ES", "code": "B85905495" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9920:ESB85905495" } ], "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "street": "Calle Pradillo 42", "locality": "Madrid", "region": "Madrid", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "intra-community", "ext": { "cef-vatex": "VATEX-EU-IC", "untdid-tax-category": "K" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "intra-community", "ext": { "cef-vatex": "VATEX-EU-IC", "untdid-tax-category": "K" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` Outside scope invoices are used for B2B services provided to customers outside the EU. To create an outside scope Peppol invoice, use the tax key `outside-scope` in your invoice lines. The [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017)addon will automatically set the UNTDID 5305 tax category to `O` (Services outside scope of tax) when the silo entry is built. Services provided to non-EU customers are generally outside the scope of EU VAT. ```json Germany outside scope theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "DE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Rheinland Technologies GmbH", "tax_id": { "country": "DE", "code": "879558966" }, "inboxes": [ { "key": "peppol", "scheme": "9930", "code": "DE879558966" } ], "addresses": [ { "num": "27", "street": "Friedrichstraße", "locality": "Berlin", "region": "BE", "code": "10117", "country": "DE" } ], "emails": [ { "addr": "rechnungen@rheinlandtech.de" } ] }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox service", "price": "145.00", "unit": "h" }, "sum": "145.00", "taxes": [ { "cat": "VAT", "key": "outside-scope", "ext": { "cef-vatex": "VATEX-EU-O" } } ], "total": "145.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "DE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "untdid-document-type": "380" } }, "supplier": { "name": "Rheinland Technologies GmbH", "tax_id": { "country": "DE", "code": "879558966" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9930:DE879558966" } ], "inboxes": [ { "key": "peppol", "scheme": "9930", "code": "DE879558966" } ], "addresses": [ { "num": "27", "street": "Friedrichstraße", "locality": "Berlin", "region": "BE", "code": "10117", "country": "DE" } ], "emails": [ { "addr": "rechnungen@rheinlandtech.de" } ] }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0195:SGUEN199904785Z" } ], "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox service", "price": "145.00", "unit": "h" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "outside-scope", "ext": { "cef-vatex": "VATEX-EU-O", "untdid-tax-category": "O" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "outside-scope", "ext": { "cef-vatex": "VATEX-EU-O", "untdid-tax-category": "O" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` Export invoices are used for B2B goods delivered to customers outside the EU. To create an export Peppol invoice, use the tax key `export` in your invoice lines. The [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) addon will automatically set the UNTDID 5305 tax category to `G` (Free export item, tax not charged) when the silo entry is built. Exported goods are exempt from VAT. The `supplier` must be previously registered with the tax authority. Customer tax identification is optional but recommended for record-keeping purposes. ```json Germany export invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "DE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Rheinland Technologies GmbH", "tax_id": { "country": "DE", "code": "879558966" }, "inboxes": [ { "key": "peppol", "scheme": "9930", "code": "DE879558966" } ], "addresses": [ { "num": "27", "street": "Friedrichstraße", "locality": "Berlin", "region": "BE", "code": "10117", "country": "DE" } ], "emails": [ { "addr": "rechnungen@rheinlandtech.de" } ] }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "145.00", "taxes": [ { "cat": "VAT", "key": "export", "ext": { "cef-vatex": "VATEX-EU-G" } } ], "total": "145.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "DE", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "untdid-document-type": "380" } }, "supplier": { "name": "Rheinland Technologies GmbH", "tax_id": { "country": "DE", "code": "879558966" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9930:DE879558966" } ], "inboxes": [ { "key": "peppol", "scheme": "9930", "code": "DE879558966" } ], "addresses": [ { "num": "27", "street": "Friedrichstraße", "locality": "Berlin", "region": "BE", "code": "10117", "country": "DE" } ], "emails": [ { "addr": "rechnungen@rheinlandtech.de" } ] }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0195:SGUEN199904785Z" } ], "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "export", "ext": { "cef-vatex": "VATEX-EU-G", "untdid-tax-category": "G" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "export", "ext": { "cef-vatex": "VATEX-EU-G", "untdid-tax-category": "G" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` Regular invoices are used for B2B transactions. Regular invoices must be issued when the customer is a registered business (has a tax identification number). To create a regular invoice, include the [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) and [`it-sdi-v1`](https://docs.gobl.org/addons/it-sdi-v1) addons. The addons will automatically set the document type to `380` when the silo entry is built (which happens automatically when saving a silo entry through the API or console). The `supplier` must be [previously registered](https://docs.invopop.com/guides/es-verifactu-supplier#create-a-supplier-entry) with the tax authority and the `customer` VAT ID must be valid. ```json Italy standard B2B invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "eu-en16931-v2017", "it-sdi-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Tecnologie Adriatico S.r.l.", "tax_id": { "country": "IT", "code": "00159560366" }, "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT00159560366" } ], "addresses": [ { "num": "15", "street": "Via Giuseppe Verdi", "locality": "Milano", "region": "MI", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ] }, "customer": { "name": "Roma Solutions S.r.l.", "tax_id": { "country": "IT", "code": "05140920017" }, "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT05140920017" } ], "addresses": [ { "num": "10", "street": "Via del Corso", "locality": "Roma", "region": "RM", "code": "00186", "country": "IT" } ], "emails": [ { "addr": "test@example.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox services", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "rate": "general" } ], "total": "1740.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "eu-en16931-v2017", "it-sdi-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "it-sdi-document-type": "TD01", "it-sdi-format": "FPR12", "untdid-document-type": "380" } }, "supplier": { "name": "Tecnologie Adriatico S.r.l.", "tax_id": { "country": "IT", "code": "00159560366" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0205:IT00159560366" } ], "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT00159560366" } ], "addresses": [ { "num": "15", "street": "Via Giuseppe Verdi", "locality": "Milano", "region": "MI", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ], "ext": { "it-sdi-fiscal-regime": "RF01" } }, "customer": { "name": "Roma Solutions S.r.l.", "tax_id": { "country": "IT", "code": "05140920017" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0205:IT05140920017" } ], "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT05140920017" } ], "addresses": [ { "num": "10", "street": "Via del Corso", "locality": "Roma", "region": "RM", "code": "00186", "country": "IT" } ], "emails": [ { "addr": "test@example.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox services", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "22.0%", "ext": { "untdid-tax-category": "S" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "ext": { "untdid-tax-category": "S" }, "base": "1740.00", "percent": "22.0%", "amount": "382.80" } ], "amount": "382.80" } ], "sum": "382.80" }, "tax": "382.80", "total_with_tax": "2122.80", "payable": "2122.80" } } ``` Goods and services that are subject to VAT but taxed at a 0% rate. Zero rated goods in Italy are: * Daily and weekly newspapers, as well as periodical publications that meet a specific criteria. * Recyclable materials such as waste and scrap intended for recycling. * Educational materials under specific conditions. To create a reverse charge invoice, use the tax key `zero` in your invoice lines. Include the [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) and [`it-sdi-v1`](https://docs.gobl.org/addons/it-sdi-v1) addons to automatically set the UNTDID 5305 tax category to `Z` (zero rated goods) when the silo entry is built. With zero-rated supplies, businesses can still reclaim input VAT on their purchases, whereas with exempt supplies they cannot. ```json Italy zero rate invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "eu-en16931-v2017", "it-sdi-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Tecnologie Adriatico S.r.l.", "tax_id": { "country": "IT", "code": "00159560366" }, "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT00159560366" } ], "addresses": [ { "num": "15", "street": "Via Giuseppe Verdi", "locality": "Milano", "region": "MI", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ] }, "customer": { "name": "Roma Solutions S.r.l.", "tax_id": { "country": "IT", "code": "05140920017" }, "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT05140920017" } ], "addresses": [ { "num": "10", "street": "Via del Corso", "locality": "Roma", "region": "RM", "code": "00186", "country": "IT" } ], "emails": [ { "addr": "test@example.com" } ] }, "lines": [ { "i": 1, "quantity": "1", "item": { "name": "La Repubblica", "price": "2.00", "unit": "one" }, "taxes": [ { "cat": "VAT", "key": "zero" } ], "total": "2.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "eu-en16931-v2017", "it-sdi-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "it-sdi-document-type": "TD01", "it-sdi-format": "FPR12", "untdid-document-type": "380" } }, "supplier": { "name": "Tecnologie Adriatico S.r.l.", "tax_id": { "country": "IT", "code": "00159560366" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0205:IT00159560366" } ], "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT00159560366" } ], "addresses": [ { "num": "15", "street": "Via Giuseppe Verdi", "locality": "Milano", "region": "MI", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ], "ext": { "it-sdi-fiscal-regime": "RF01" } }, "customer": { "name": "Roma Solutions S.r.l.", "tax_id": { "country": "IT", "code": "05140920017" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0205:IT05140920017" } ], "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT05140920017" } ], "addresses": [ { "num": "10", "street": "Via del Corso", "locality": "Roma", "region": "RM", "code": "00186", "country": "IT" } ], "emails": [ { "addr": "test@example.com" } ] }, "lines": [ { "i": 1, "quantity": "1", "item": { "name": "La Repubblica", "price": "2.00", "unit": "one" }, "sum": "2.00", "taxes": [ { "cat": "VAT", "key": "zero", "percent": "0%", "ext": { "it-sdi-exempt": "N1", "untdid-tax-category": "Z" } } ], "total": "2.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "2.00", "total": "2.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "zero", "ext": { "it-sdi-exempt": "N1", "untdid-tax-category": "Z" }, "base": "2.00", "percent": "0%", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "2.00", "payable": "2.00" } } ``` Exempt invoices are used for B2B transactions that are exempt from VAT, which also covers exemptions in internal operations. To create an exempt invoice, use the tax key `exempt` in your invoice lines. Include the [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) and [`it-sdi-v1`](https://docs.gobl.org/addons/it-sdi-v1) addons to automatically set the UNTDID 5305 tax category to `E` when the silo entry is built. You must also state the reason for the exemption through the [CET VATEX](https://docs.gobl.org/catalogues/cef#cef-vatex) - VAT exemption reason codes. Exempt operations are not subject to VAT but must still be reported. The `supplier` must be previously registered with the tax authority and the `customer` tax id must be valid. ```json Italy Peppol Exempt Invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "eu-en16931-v2017", "it-sdi-v1" ], "$regime": "IT", "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Scuola di Lingua Italiana", "tax_id": { "country": "IT", "code": "00159560366" }, "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT00159560366" } ], "addresses": [ { "num": "10", "street": "Via del Corso", "locality": "Roma", "region": "Milano-Capital", "code": "00186", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ] }, "customer": { "name": "Tecnologie Adriatico S.r.l.", "tax_id": { "country": "IT", "code": "00159560366" }, "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT00159560366" } ], "addresses": [ { "num": "15", "street": "Via Giuseppe Verdi", "locality": "Milano", "region": "Milano-Capital", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ] }, "lines": [ { "i": 1, "quantity": "1", "item": { "name": "Corso di Italiano - Mese", "price": "120.00", "unit": "one" }, "taxes": [ { "cat": "VAT", "key": "exempt", "ext": { "cef-vatex": "VATEX-EU-132-1I" } } ], "total": "120.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "eu-en16931-v2017", "it-sdi-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "it-sdi-document-type": "TD01", "it-sdi-format": "FPR12", "untdid-document-type": "380" } }, "supplier": { "name": "Scuola di Lingua Italiana", "tax_id": { "country": "IT", "code": "00159560366" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0205:IT00159560366" } ], "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT00159560366" } ], "addresses": [ { "num": "10", "street": "Via del Corso", "locality": "Roma", "region": "Milano-Capital", "code": "00186", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ], "ext": { "it-sdi-fiscal-regime": "RF01" } }, "customer": { "name": "Tecnologie Adriatico S.r.l.", "tax_id": { "country": "IT", "code": "00159560366" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0205:IT00159560366" } ], "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT00159560366" } ], "addresses": [ { "num": "15", "street": "Via Giuseppe Verdi", "locality": "Milano", "region": "Milano-Capital", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ] }, "lines": [ { "i": 1, "quantity": "1", "item": { "name": "Corso di Italiano - Mese", "price": "120.00", "unit": "one" }, "sum": "120.00", "taxes": [ { "cat": "VAT", "key": "exempt", "ext": { "cef-vatex": "VATEX-EU-132-1I", "it-sdi-exempt": "N4", "untdid-tax-category": "E" } } ], "total": "120.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "120.00", "total": "120.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "exempt", "ext": { "cef-vatex": "VATEX-EU-132-1I", "it-sdi-exempt": "N4", "untdid-tax-category": "E" }, "base": "120.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "120.00", "payable": "120.00" } } ``` Reverse charge invoices are used for B2B services provided to customers in other EU member states. Reverse charge must be applied when: * The customer is a registered business in another EU member state (has a valid EU VAT ID). * The service is provided to a business customer (B2B), not a consumer. * The service is subject to VAT but the customer accounts for the VAT in their own country. To create a reverse charge invoice, use the tax key `reverse-charge` in your invoice lines. Include the [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) and [`it-sdi-v1`](https://docs.gobl.org/addons/it-sdi-v1) addons to automatically set the UNTDID 5305 tax category to `AE` (reverse charge) when the silo entry is built. With reverse charge, no VAT is charged by the supplier. The customer accounts for VAT in their own country. Both `supplier` and `customer` VAT ID must be valid and registered in the EU VIES system. ```json Italy reverse charge invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "eu-en16931-v2017", "it-sdi-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Tecnologie Adriatico S.r.l.", "tax_id": { "country": "IT", "code": "00159560366" }, "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT00159560366" } ], "addresses": [ { "num": "15", "street": "Via Giuseppe Verdi", "locality": "Milano", "region": "Milano-Capital", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ] }, "customer": { "name": "Invopop SL", "tax_id": { "country": "ES", "code": "B85905495" }, "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "street": "Calle Pradillo 42", "locality": "Madrid", "region": "Madrid", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox services", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "reverse-charge", "ext": { "cef-vatex": "VATEX-EU-AE" } } ], "total": "1740.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "eu-en16931-v2017", "it-sdi-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "it-sdi-document-type": "TD01", "it-sdi-format": "FPR12", "untdid-document-type": "380" } }, "supplier": { "name": "Tecnologie Adriatico S.r.l.", "tax_id": { "country": "IT", "code": "00159560366" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0205:IT00159560366" } ], "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT00159560366" } ], "addresses": [ { "num": "15", "street": "Via Giuseppe Verdi", "locality": "Milano", "region": "Milano-Capital", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ], "ext": { "it-sdi-fiscal-regime": "RF01" } }, "customer": { "name": "Invopop SL", "tax_id": { "country": "ES", "code": "B85905495" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9920:ESB85905495" } ], "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "street": "Calle Pradillo 42", "locality": "Madrid", "region": "Madrid", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox services", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "reverse-charge", "ext": { "cef-vatex": "VATEX-EU-AE", "it-sdi-exempt": "N6.9", "untdid-tax-category": "AE" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "reverse-charge", "ext": { "cef-vatex": "VATEX-EU-AE", "it-sdi-exempt": "N6.9", "untdid-tax-category": "AE" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` Intra-community supply invoices are used for B2B goods delivered to customers in other EU member states. Intra-community supplies must be applied when: * The customer is a registered business in another EU member state (has a valid EU VAT ID). * Goods are physically delivered to another EU member state. * The supply is exempt from VAT in the origin country and subject to VAT in the destination country. To create an intra-community supply Peppol invoice, use the tax key `intra-community` in your invoice lines. Include the [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) and [`it-sdi-v1`](https://docs.gobl.org/addons/it-sdi-v1) addons to automatically set the UNTDID 5305 tax category to `K` (VAT exempt for EEA intra-community supply of goods and services) when the silo entry is built. With intra-community supplies in the EU, the customer accounts for VAT in their destination country. The `supplier` must be [previously registered](https://docs.invopop.com/guides/es-verifactu-supplier#create-a-supplier-entry) with the tax authority and the `customer` VAT ID must be valid and registered in the EU VIES system. ```json Italy reverse charge invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "eu-en16931-v2017", "it-sdi-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Tecnologie Adriatico S.r.l.", "tax_id": { "country": "IT", "code": "00159560366" }, "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT00159560366" } ], "addresses": [ { "num": "15", "street": "Via Giuseppe Verdi", "locality": "Milano", "region": "Milano-Capital", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ] }, "customer": { "name": "Invopop SL", "tax_id": { "country": "ES", "code": "B85905495" }, "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "street": "Calle Pradillo 42", "locality": "Madrid", "region": "Madrid", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "intra-community", "ext": { "cef-vatex": "VATEX-EU-IC" } } ], "total": "1740.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "eu-en16931-v2017", "it-sdi-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "it-sdi-document-type": "TD01", "it-sdi-format": "FPR12", "untdid-document-type": "380" } }, "supplier": { "name": "Tecnologie Adriatico S.r.l.", "tax_id": { "country": "IT", "code": "00159560366" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0205:IT00159560366" } ], "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT00159560366" } ], "addresses": [ { "num": "15", "street": "Via Giuseppe Verdi", "locality": "Milano", "region": "Milano-Capital", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ], "ext": { "it-sdi-fiscal-regime": "RF01" } }, "customer": { "name": "Invopop SL", "tax_id": { "country": "ES", "code": "B85905495" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9920:ESB85905495" } ], "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "street": "Calle Pradillo 42", "locality": "Madrid", "region": "Madrid", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "intra-community", "ext": { "cef-vatex": "VATEX-EU-IC", "it-sdi-exempt": "N3.2", "untdid-tax-category": "K" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "intra-community", "ext": { "cef-vatex": "VATEX-EU-IC", "it-sdi-exempt": "N3.2", "untdid-tax-category": "K" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` Outside scope invoices are used for B2B services provided to customers outside the EU. To create an outside scope Peppol invoice, use the tax key `outside-scope` in your invoice lines. Include the [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) and [`it-sdi-v1`](https://docs.gobl.org/addons/it-sdi-v1) addons to automatically set the UNTDID 5305 tax category to `O` (Services outside scope of tax) when the silo entry is built. Services provided to non-EU customers are generally outside the scope of EU VAT. ```json Italy outside scope theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "eu-en16931-v2017", "it-sdi-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Tecnologie Adriatico S.r.l.", "tax_id": { "country": "IT", "code": "00159560366" }, "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT00159560366" } ], "addresses": [ { "num": "15", "street": "Via Giuseppe Verdi", "locality": "Milano", "region": "Milano-Capital", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ] }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox service", "price": "145.00", "unit": "h" }, "sum": "145.00", "taxes": [ { "cat": "VAT", "key": "outside-scope", "ext": { "cef-vatex": "VATEX-EU-O" } } ], "total": "145.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "eu-en16931-v2017", "it-sdi-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "it-sdi-document-type": "TD01", "it-sdi-format": "FPR12", "untdid-document-type": "380" } }, "supplier": { "name": "Tecnologie Adriatico S.r.l.", "tax_id": { "country": "IT", "code": "00159560366" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0205:IT00159560366" } ], "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT00159560366" } ], "addresses": [ { "num": "15", "street": "Via Giuseppe Verdi", "locality": "Milano", "region": "Milano-Capital", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ], "ext": { "it-sdi-fiscal-regime": "RF01" } }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0195:SGUEN199904785Z" } ], "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox service", "price": "145.00", "unit": "h" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "outside-scope", "ext": { "cef-vatex": "VATEX-EU-O", "it-sdi-exempt": "N2.1", "untdid-tax-category": "O" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "outside-scope", "ext": { "cef-vatex": "VATEX-EU-O", "it-sdi-exempt": "N2.1", "untdid-tax-category": "O" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` Export invoices are used for B2B goods delivered to customers outside the EU. To create an export Peppol invoice, use the tax key `export` in your invoice lines. Include the [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) and [`it-sdi-v1`](https://docs.gobl.org/addons/it-sdi-v1) addons to automatically set the UNTDID 5305 tax category to `G` (Free export item, tax not charged) when the silo entry is built. Exported goods are exempt from VAT. The `supplier` must be previously registered with the tax authority. Customer tax identification is optional but recommended for record-keeping purposes. ```json Italy export invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "eu-en16931-v2017", "it-sdi-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Tecnologie Adriatico S.r.l.", "tax_id": { "country": "IT", "code": "00159560366" }, "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT00159560366" } ], "addresses": [ { "num": "15", "street": "Via Giuseppe Verdi", "locality": "Milano", "region": "Milano-Capital", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ] }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "145.00", "taxes": [ { "cat": "VAT", "key": "export", "ext": { "cef-vatex": "VATEX-EU-G" } } ], "total": "145.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "eu-en16931-v2017", "it-sdi-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "it-sdi-document-type": "TD01", "it-sdi-format": "FPR12", "untdid-document-type": "380" } }, "supplier": { "name": "Tecnologie Adriatico S.r.l.", "tax_id": { "country": "IT", "code": "00159560366" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0205:IT00159560366" } ], "inboxes": [ { "key": "peppol", "scheme": "0205", "code": "IT00159560366" } ], "addresses": [ { "num": "15", "street": "Via Giuseppe Verdi", "locality": "Milano", "region": "Milano-Capital", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ], "ext": { "it-sdi-fiscal-regime": "RF01" } }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0195:SGUEN199904785Z" } ], "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "export", "ext": { "cef-vatex": "VATEX-EU-G", "it-sdi-exempt": "N3.1", "untdid-tax-category": "G" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "export", "ext": { "cef-vatex": "VATEX-EU-G", "it-sdi-exempt": "N3.1", "untdid-tax-category": "G" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` Regular invoices are used for B2B transactions. Regular invoices must be issued when: * The customer is a registered business (has a tax identification number). * The transaction amount is €400 VAT included or above, or the customer requires a full invoice. * The customer needs a complete invoice with all tax details for accounting or tax purposes. To create a regular invoice, include the [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) and [`es-verifactu-v1`](https://docs.gobl.org/addons/es-verifactu-v1) addons and ensure the `customer` field contains valid tax identification details. The addons will automatically set the document type to `380` when the silo entry is built (which happens automatically when saving a silo entry through the API or console). The `supplier` must be [previously registered](https://docs.invopop.com/guides/es-verifactu-supplier#create-a-supplier-entry) with the tax authority and the `customer` VAT ID must be valid. ```json Spain standard B2B invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "eu-en16931-v2017", "es-verifactu-v1" ], "$regime": "ES", "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Invopop S.L.", "tax_id": { "country": "ES", "code": "B85905495" }, "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "num": "42", "street": "Calle Pradillo", "locality": "Madrid", "region": "Madrid", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing@example.com" } ] }, "customer": { "name": "Barcelona Commerce S.L.", "tax_id": { "country": "ES", "code": "B48994131" }, "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB48994131" } ], "addresses": [ { "num": "20", "street": "Passeig de Gràcia", "locality": "Barcelona", "region": "Cataluña", "code": "08008", "country": "ES" } ], "emails": [ { "addr": "test@example.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox services", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "rate": "general" } ], "total": "1740.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "ES", "$addons": [ "eu-en16931-v2017", "es-verifactu-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "es-verifactu-doc-type": "F1", "untdid-document-type": "380" } }, "supplier": { "name": "Invopop S.L.", "tax_id": { "country": "ES", "code": "B85905495" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9920:ESB85905495" } ], "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "num": "42", "street": "Calle Pradillo", "locality": "Madrid", "region": "Madrid", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing@example.com" } ] }, "customer": { "name": "Barcelona Commerce S.L.", "tax_id": { "country": "ES", "code": "B48994131" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9920:ESB48994131" } ], "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB48994131" } ], "addresses": [ { "num": "20", "street": "Passeig de Gràcia", "locality": "Barcelona", "region": "Cataluña", "code": "08008", "country": "ES" } ], "emails": [ { "addr": "test@example.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox services", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "21.0%", "ext": { "es-verifactu-op-class": "S1", "es-verifactu-regime": "01", "untdid-tax-category": "S" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "ext": { "es-verifactu-op-class": "S1", "es-verifactu-regime": "01", "untdid-tax-category": "S" }, "base": "1740.00", "percent": "21.0%", "amount": "365.40" } ], "amount": "365.40" } ], "sum": "365.40" }, "tax": "365.40", "total_with_tax": "2105.40", "payable": "2105.40" } } ``` Exempt invoices are used for B2B transactions that are exempt from VAT, which also covers exemptions in internal operations. To create an exempt invoice, use the tax key `exempt` in your invoice lines. The [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) and [`es-verifactu-v1`](https://docs.gobl.org/addons/es-verifactu-v1) addons will automatically set the UNTDID 5305 tax category to `E` when the silo entry is built. You must also state the reason for the exemption through the [CET VATEX](https://docs.gobl.org/catalogues/cef#cef-vatex) - VAT exemption reason codes. Exempt operations are not subject to VAT but must still be reported. The `supplier` must be previously registered with the tax authority and the `customer` tax id must be valid. ```json Spain Peppol Exempt Invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "eu-en16931-v2017", "es-verifactu-v1" ], "$regime": "ES", "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Escuela de Lengua Española", "tax_id": { "country": "ES", "code": "B71353213" }, "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB71353213" } ], "addresses": [ { "num": "20", "street": "Passeig de Gràcia", "locality": "Barcelona", "region": "Madrid-Capital", "code": "08008", "country": "ES" } ], "emails": [ { "addr": "billing@example.com" } ] }, "customer": { "name": "Invopop S.L.", "tax_id": { "country": "ES", "code": "B85905495" }, "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "num": "42", "street": "Calle Pradillo", "locality": "Madrid", "region": "Madrid-Capital", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing@example.com" } ] }, "lines": [ { "i": 1, "quantity": "1", "item": { "name": "Curso de Español - Mes", "price": "120.00", "unit": "one" }, "taxes": [ { "cat": "VAT", "key": "exempt", "ext": { "cef-vatex": "VATEX-EU-132-1I" } } ], "total": "120.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "ES", "$addons": [ "eu-en16931-v2017", "es-verifactu-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "es-verifactu-doc-type": "F1", "untdid-document-type": "380" } }, "supplier": { "name": "Escuela de Lengua Española", "tax_id": { "country": "ES", "code": "B71353213" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9920:ESB71353213" } ], "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB71353213" } ], "addresses": [ { "num": "20", "street": "Passeig de Gràcia", "locality": "Barcelona", "region": "Madrid-Capital", "code": "08008", "country": "ES" } ], "emails": [ { "addr": "billing@example.com" } ] }, "customer": { "name": "Invopop S.L.", "tax_id": { "country": "ES", "code": "B85905495" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9920:ESB85905495" } ], "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "num": "42", "street": "Calle Pradillo", "locality": "Madrid", "region": "Madrid-Capital", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing@example.com" } ] }, "lines": [ { "i": 1, "quantity": "1", "item": { "name": "Curso de Español - Mes", "price": "120.00", "unit": "one" }, "sum": "120.00", "taxes": [ { "cat": "VAT", "key": "exempt", "ext": { "cef-vatex": "VATEX-EU-132-1I", "es-verifactu-exempt": "E1", "es-verifactu-regime": "01", "untdid-tax-category": "E" } } ], "total": "120.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "120.00", "total": "120.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "exempt", "ext": { "cef-vatex": "VATEX-EU-132-1I", "es-verifactu-exempt": "E1", "es-verifactu-regime": "01", "untdid-tax-category": "E" }, "base": "120.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "120.00", "payable": "120.00" } } ``` Reverse charge invoices are used for B2B services provided to customers in other EU member states. Reverse charge must be applied when: * The customer is a registered business in another EU member state (has a valid EU VAT ID). * The service is provided to a business customer (B2B), not a consumer. * The service is subject to VAT but the customer accounts for the VAT in their own country. To create a reverse charge invoice, use the tax key `reverse-charge` in your invoice lines. The [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) and [`es-verifactu-v1`](https://docs.gobl.org/addons/es-verifactu-v1) addons will automatically set the UNTDID 5305 tax category to `AE` (reverse charge) when the silo entry is built. With reverse charge, no VAT is charged by the supplier. The customer accounts for VAT in their own country. Both `supplier` and `customer` VAT ID must be valid and registered in the EU VIES system. ```json Spain reverse charge invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "eu-en16931-v2017", "es-verifactu-v1" ], "$regime": "ES", "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Invopop S.L.", "tax_id": { "country": "ES", "code": "B85905495" }, "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "num": "42", "street": "Calle Pradillo", "locality": "Madrid", "region": "Madrid-Capital", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing@example.com" } ] }, "customer": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox services", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "reverse-charge", "ext": { "cef-vatex": "VATEX-EU-AE" } } ], "total": "1740.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "ES", "$addons": [ "eu-en16931-v2017", "es-verifactu-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "es-verifactu-doc-type": "F1", "untdid-document-type": "380" } }, "supplier": { "name": "Invopop S.L.", "tax_id": { "country": "ES", "code": "B85905495" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9920:ESB85905495" } ], "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "num": "42", "street": "Calle Pradillo", "locality": "Madrid", "region": "Madrid-Capital", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing@example.com" } ] }, "customer": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0208:0316597904" } ], "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox services", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "reverse-charge", "ext": { "cef-vatex": "VATEX-EU-AE", "es-verifactu-op-class": "S2", "es-verifactu-regime": "01", "untdid-tax-category": "AE" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "reverse-charge", "ext": { "cef-vatex": "VATEX-EU-AE", "es-verifactu-op-class": "S2", "es-verifactu-regime": "01", "untdid-tax-category": "AE" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` Intra-community supply invoices are used for B2B goods delivered to customers in other EU member states. Intra-community supplies must be applied when: * The customer is a registered business in another EU member state (has a valid EU VAT ID). * Goods are physically delivered to another EU member state. * The supply is exempt from VAT in the origin country and subject to VAT in the destination country. To create an intra-community supply Peppol invoice, use the tax key `intra-community` in your invoice lines. The [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) and [`es-verifactu-v1`](https://docs.gobl.org/addons/es-verifactu-v1) addons will automatically set the UNTDID 5305 tax category to `K` (VAT exempt for EEA intra-community supply of goods and services) when the silo entry is built. With intra-community supplies in the EU, the customer accounts for VAT in their destination country. The `supplier` must be [previously registered](https://docs.invopop.com/guides/es-verifactu-supplier#create-a-supplier-entry) with the tax authority and the `customer` VAT ID must be valid and registered in the EU VIES system. ```json Spain reverse charge invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "eu-en16931-v2017", "es-verifactu-v1" ], "$regime": "ES", "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Invopop S.L.", "tax_id": { "country": "ES", "code": "B85905495" }, "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "num": "42", "street": "Calle Pradillo", "locality": "Madrid", "region": "Madrid-Capital", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing@example.com" } ] }, "customer": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "intra-community", "ext": { "cef-vatex": "VATEX-EU-IC" } } ], "total": "1740.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "ES", "$addons": [ "eu-en16931-v2017", "es-verifactu-v1" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "es-verifactu-doc-type": "F1", "untdid-document-type": "380" } }, "supplier": { "name": "Invopop S.L.", "tax_id": { "country": "ES", "code": "B85905495" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9920:ESB85905495" } ], "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "num": "42", "street": "Calle Pradillo", "locality": "Madrid", "region": "Madrid-Capital", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing@example.com" } ] }, "customer": { "name": "Benelux Industries SA/NV", "tax_id": { "country": "BE", "code": "0316597904" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0208:0316597904" } ], "inboxes": [ { "key": "peppol", "scheme": "0208", "code": "0316597904" } ], "addresses": [ { "num": "42", "street": "Rue de la Loi", "locality": "Brussels", "region": "Brussels-Capital", "code": "1040", "country": "BE" } ], "emails": [ { "addr": "test@example.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "intra-community", "ext": { "cef-vatex": "VATEX-EU-IC", "es-verifactu-exempt": "E5", "es-verifactu-regime": "01", "untdid-tax-category": "K" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "intra-community", "ext": { "cef-vatex": "VATEX-EU-IC", "es-verifactu-exempt": "E5", "es-verifactu-regime": "01", "untdid-tax-category": "K" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` Outside scope invoices are used for B2B services provided to customers outside the EU. To create an outside scope Peppol invoice, use the tax key `outside-scope` in your invoice lines. The [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) and [`es-verifactu-v1`](https://docs.gobl.org/addons/es-verifactu-v1) addons will automatically set the UNTDID 5305 tax category to `O` (Services outside scope of tax) when the silo entry is built. Services provided to non-EU customers are generally outside the scope of EU VAT. ```json Spain outside scope theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "eu-en16931-v2017" ], "$regime": "ES", "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Invopop S.L.", "tax_id": { "country": "ES", "code": "B85905495" }, "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "num": "42", "street": "Calle Pradillo", "locality": "Madrid", "region": "Madrid-Capital", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing@example.com" } ] }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox service", "price": "145.00", "unit": "h" }, "sum": "145.00", "taxes": [ { "cat": "VAT", "key": "outside-scope", "ext": { "cef-vatex": "VATEX-EU-O" } } ], "total": "145.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "ES", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "untdid-document-type": "380" } }, "supplier": { "name": "Invopop S.L.", "tax_id": { "country": "ES", "code": "B85905495" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9920:ESB85905495" } ], "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB85905495" } ], "addresses": [ { "num": "42", "street": "Calle Pradillo", "locality": "Madrid", "region": "Madrid-Capital", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing@example.com" } ] }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0195:SGUEN199904785Z" } ], "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox service", "price": "145.00", "unit": "h" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "outside-scope", "ext": { "cef-vatex": "VATEX-EU-O", "untdid-tax-category": "O" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "outside-scope", "ext": { "cef-vatex": "VATEX-EU-O", "untdid-tax-category": "O" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` Export invoices are used for B2B goods delivered to customers outside the EU. To create an export Peppol invoice, use the tax key `export` in your invoice lines. The [`eu-en16931-v2017`](https://docs.gobl.org/addons/eu-en16931-v2017) and [`es-verifactu-v1`](https://docs.gobl.org/addons/es-verifactu-v1) addons will automatically set the UNTDID 5305 tax category to `G` (Free export item, tax not charged) when the silo entry is built. Exported goods are exempt from VAT. The `supplier` must be previously registered with the tax authority. Customer tax identification is optional but recommended for record-keeping purposes. ```json Spain export invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "eu-en16931-v2017" ], "$regime": "ES", "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "supplier": { "name": "Invopop S.L.", "tax_id": { "country": "ES", "code": "B71353213" }, "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB71353213" } ], "addresses": [ { "num": "42", "street": "Calle Pradillo", "locality": "Madrid", "region": "Madrid-Capital", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing@example.com" } ] }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "145.00", "taxes": [ { "cat": "VAT", "key": "export", "ext": { "cef-vatex": "VATEX-EU-G" } } ], "total": "145.00" } ], "payment": { "terms": { "detail": "Will be paid by 2026-06-02" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "ES", "$addons": [ "eu-en16931-v2017" ], "type": "standard", "series": "INV", "code": "PP000003", "issue_date": "2025-04-03", "currency": "EUR", "tax": { "ext": { "untdid-document-type": "380" } }, "supplier": { "name": "Invopop S.L.", "tax_id": { "country": "ES", "code": "B71353213" }, "endpoints": [ { "uri": "iso6523-actorid-upis::9920:ESB71353213" } ], "inboxes": [ { "key": "peppol", "scheme": "9920", "code": "ESB71353213" } ], "addresses": [ { "num": "42", "street": "Calle Pradillo", "locality": "Madrid", "region": "Madrid-Capital", "code": "28002", "country": "ES" } ], "emails": [ { "addr": "billing@example.com" } ] }, "customer": { "name": "Singapore Company LTD", "tax_id": { "country": "SG", "code": "199904785Z" }, "endpoints": [ { "uri": "iso6523-actorid-upis::0195:SGUEN199904785Z" } ], "inboxes": [ { "key": "peppol", "scheme": "0195", "code": "SGUEN199904785Z" } ], "addresses": [ { "street": "18 Marina Gardens Drive", "locality": "Singapore", "region": "Central Region", "code": "018953", "country": "SG" } ], "emails": [ { "addr": "billing+test@invopop.com" } ] }, "lines": [ { "i": 1, "quantity": "12", "item": { "name": "Sambox product", "price": "145.00", "unit": "one" }, "sum": "1740.00", "taxes": [ { "cat": "VAT", "key": "export", "ext": { "cef-vatex": "VATEX-EU-G", "untdid-tax-category": "G" } } ], "total": "1740.00" } ], "payment": { "terms": { "notes": "Will be paid by 2026-06-02" } }, "totals": { "sum": "1740.00", "total": "1740.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "export", "ext": { "cef-vatex": "VATEX-EU-G", "untdid-tax-category": "G" }, "base": "1740.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1740.00", "payable": "1740.00" } } ``` The `payment: { "terms": {"detail": "..."}}` field is required for [EN16931](https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108950/EN+16931+compliance) (EU) invoices and should be filled in with due dates or payment terms. ### Receiving invoices Invopop automatically processes invoices received from the Peppol network using your configured *Incoming Workflow*. The workflow converts Peppol documents to [GOBL](https://docs.gobl.org) format and creates Silo Entries for each invoice. Configure your workflow with webhooks or Google Drive integration to deliver these invoices to your systems. ## FAQ Please contact the [Invopop support team](mailto:support@invopop.com) if you have any questions that are not listed here. The visibility of your Peppol Party determines what documents you can send and receive. * `smp`: Only SMP, should be used for testing * `smp+sml`: SMP and SML, useful when you want to send documents but not receive them * `smp+sml+peppol`: SMP, SML, and Peppol Directory, recommended for both sending and receiving documents as you will be visible in the Peppol Directory In general, you should use the highest visibility available. Yes, you can remove either format based on your needs. Our template includes both UBL and CII imports for comprehensiveness, but if you're certain you'll only receive invoices in one format, you can safely remove the unused format. This simplifies your workflow and reduces the number of apps you need to activate. Participant IDs are unique identifiers for entities in the Peppol network. They consist of two parts: * **Scheme**: Identifies the type of identifier being used (e.g., `9920` for Spanish VAT numbers, `0208` for Belgian KBO/BCE numbers) * **Code**: The actual identification number In most cases, Participant IDs are based on VAT numbers or local business identifiers. Since most countries have a default scheme, we can typically derive the Participant ID automatically from a Tax ID. Note that some countries support multiple schemes. For example, Belgium uses `0208` (KBO/BCE number) as the preferred default, but some entities are registered under `9925` (VAT number). When sending invoices, if you get a "receiver not found" error, the recipient may be registered under an alternative scheme. See the [Belgium FAQ](/faq/belgium) for details. This is because because a supplier with the stated participant ID has already been registered in your workspace. By default, the regime is automatically determined from each supplier's settings, which is recommended in Peppol. You must register them through different silo entries, even though they represent the same party. The supplier must upload their proof of ownership documentation for each inbox assigned. In countries where Peppol is the standard but not mandatory, you must often provide an e-invoice even if the recipient isn't registered in the Peppol network. Both parties can agree on an alternative transfer method (not Peppol), but the invoice must still be EN16931 compliant. **Recommended approach:** * Set up a separate workflow that generates the XML without sending it via Peppol * Alternatively, use your current workflow without the customer Peppol ID (the send Peppol document step will automatically skip) * Fetch the generated XML * Deliver it through an agreed-upon method, typically email B2C (business-to-consumer) invoices typically don't include the structured customer information required for Peppol delivery, and most consumers don't have Peppol inboxes to receive invoices through the network. While it's technically possible to send B2C invoices via Peppol if you have the customer's Peppol endpoint details, this is rarely the case in practice. The recommended approach is to implement a conditional workflow: 1. **Check for Peppol capability** – Using the **If/Else** workflow step, detect the presence of the customer's inbox via the following expr: `count(customer.inboxes, true) > 0` 2. **Set up an alternative flow** - Adding a workflow condition, select "OK" and code `false`. Then set-up your alternative flow (Generate PDF and send by email, for example). Make sure to stop the flow within the workflow condition at the end. This will ensure B2C invoices are handled by a separate flow. This hybrid approach ensures you can leverage Peppol's benefits for B2B transactions while maintaining a smooth invoicing process for your consumer customers. *** Ask and answer questions about Peppol →