Dear customers, we are pleased to inform you on the changes introduced by Peppol in the November 2024 release.
Official release notes can be found here and here. The changes come into effect on 17 February 2025.
Changes to Peppol BIS 3.0 Invoice and Credit note
German specific rule changes, the following elements are required for domestic German invoices:
- Payment instructions
- Seller contact, city, post code, contact point, valid contact telephone number, valid contact email address
- Buyer city and post code, buyer reference
- Deliver to city and post code
- VAT category rate
- For VAT codes S, Z, E, AE, K, G, L, or M - "Seller VAT identifier" (BT-31) or "Seller tax registration identifier" (BT-32) or "SELLER TAX REPRESENTATIVE PARTY" (BG-11) shall be provided
- The element "Invoice type code" (BT-3) should only contain the following values from code list UNTDID 1001: 326 (Partial invoice), 380 (Commercial invoice), 384 (Corrected invoice), 389 (Self-billed invoice), 381 (Credit note), 875 (Partial construction invoice), 876 (Partial final construction invoice), 877 (Final construction invoice).
- Information on cash discounts for prompt payment (Skonto) shall be provided within the element "Payment terms" BT-20 in the following way: First segment "SKONTO", second segment amount of days ("TAGE=N"), third segment percentage ("PROZENT=N"). Percentage must be separated by dot with two decimal places. In case the base value of the invoiced amount is not provided in BT-115 but as a partial amount, the base value shall be provided as fourth segment "BASISBETRAG=N" as semantic data type amount. Each entry shall start with a #, the segments must be separated by # and a row shall end with a #. A complete statement on cash discount for prompt payment shall end with a XML-conformant line break. All statements on cash discount for prompt payment shall be given in capital letters. Additional whitespaces (blanks, tabulators or line breaks) are not allowed. Other characters or texts than defined above are not allowed.
- The element "Payment account identifier" (BT-84) should contain a valid IBAN if code 58 SEPA is provided in "Payment means type code" (BT-81).
- The element "Debited account identifier" (BT-91) should contain a valid IBAN if code 59 SEPA is provided in "Payment means type code" (BT-81).
- Attached documents provided with an invoice in "ADDITIONAL SUPPORTING DOCUMENTS" (BG-24) shall have a unique filename (non case-sensitive) within the element ″Attached document″ (BT-125).
- If "Payment means type code" (BT-81) contains a code for credit transfer (30, 58), "CREDIT TRANSFER" (BG-17) shall be provided and BG-18 and BG-19 shall not be provided.
- If "Payment means type code" (BT-81) contains a code for payment card (48, 54, 55), "PAYMENT CARD INFORMATION" (BG-18) shall be provided and BG-17 and BG-19 shall not be provided.
- If "Payment means type code" (BT-81) contains a code for direct debit (59), "DIRECT DEBIT" (BG-19) shall be provided and BG-17 and BG-18 shall not be provided.
- If "Invoice type code" (BT-3) contains the code 384 (Corrected invoice), "PRECEDING INVOICE REFERENCE" (BG-3) should be provided at least once.
- If the group "DIRECT DEBIT" (BG-19) is delivered, the element "Bank assigned creditor identifier" (BT-90) and "Debited account identifier" (BT-91) shall be provided.
- For domestic German invoices Invoice note (BT-22) can appear more than once.
Other changes:
- For suppliers in the Netherlands, if the customer is in the Netherlands, the payment means code (cac:PaymentMeans/cbc:PaymentMeansCode) MUST be one of 30, 48, 49, 57, 58 or 59
- Added new code “HWE” – Piece week
- Swedish organisation numbers must be numeric and consist of 10 characters.
Changes to other BIS documents:
- Added optional element ID to AdditionalItemProperty in documents: Order transaction (T01), Despatch Advice (T16), Catalogue transaction (T19)
- Optional attribute added to indicate the scheme of the Transport Handling Unit identifier and Optional Delivery Party added to align with Order in document type Despatch Advice (T16)
- Added new code list with code values SSCC (Serial Shipping Container Code) and ZZZ (Mutually defined) and in 8273 to the optional attribute that indicates the type/scheme for Transport handling unit identifier (in Despatch Advice)
Changes to all PINT documents, the changes come into effect on 10 March 2025:
- Added EAS codes 0177 “Odette International Limited”, 0235 “UAE Tax Identification Number (TIN)
- Added ICD codes 0231 “Single taxable company (France)”, 0232 “NOBB product number”, 0233 “Name not known”, 0234 “Toimitusosoite ID”, 0235 “UAE Tax Identification Number (TIN)”, 0236 “Name not known”, 0237 “CPR (Danish person civil registration number)”, 0238 “Plateforme.s agréée.s à la facturation électronique (PPF/PDP)”
Changes to PINY MY :
- Added business terms ibt-180 to invoice and credit note. Paid amount
- Added missing UBL syntax binding for BTMY-007 and BTMY-008
- Document types codes in Self Billing transactions corrected. For Invoice and Credit note
- ListID attribute for BTMY-006 removed.
- Added note in BIS that TTx tax calculations are not supported.
- Cardinality of IBT-063 changed to 1..1
- Location of syntax elements for btmy-007, -009 and -010 corrected.
- Corrected syntax binding for IBT-185
- Removed shared rule [ibr-cl-27]-The Tax scheme code (ibt-167).
- Modified rules on cardinaltiy for Payment terms and Payment means.
- Fixed schematron implementation of rules ibr-092 and ibr-sr-62
- Corrected notation for syntax binding of ibt-111 in invoice and credit note
- Code lists updates
Changes to PINT SG:
- [BR-110-GST-SG]-An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain the Seller legal registration identifier (IBT-030)
- [BR-111-GST-SG]-A CreditNote that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain an Invoice note with the reason for credit (IBT-022)
- [BR-DEC-01-GST-SG]-The allowed maximum number of decimals for the Document level allowance amount (IBT-092) is 2
- [BR-DEC-02-GST-SG]-The allowed maximum number of decimals for the Document level allowance base amount (IBT-093) is 2
- [BR-DEC-05-GST-SG]-The allowed maximum number of decimals for the Document level charge amount (IBT-099) is 2
- [BR-DEC-06]-The allowed maximum number of decimals for the Document level charge base amount (BT-100) is 2
- [BR-DEC-16-GST-SG]-The allowed maximum number of decimals for the Paid amount (IBT-113) is 2
- [BR-DEC-17-GST-SG]-The allowed maximum number of decimals for the Rounding amount (IBT-114) is 2
Further details here:
Australia & New Zealand: https://docs.peppol.eu/poac/aunz/2024-Q4/
Malaysia: https://docs.peppol.eu/poac/my/2024-Q4/
Singapore: https://docs.peppol.eu/poac/sg/2024-Q4/