Understanding Belgium’s Invoice Type Codes for Compliance and e-Invoicing

Belgium requires businesses using e-invoicing to classify every invoice with a specific invoice type code, as defined by the PEPPOL network and the international UNCL 1001 standard.  The Invoice type code specifies the nature of an electronic invoice (such as a standard invoice, credit note, or prepayment) when doing e-invoicing through the PEPPOL network. 

These codes, like “380” for a regular commercial invoice or “381” for a credit note, are mandatory for all electronic invoices issued in Belgium. Their correct use ensures your e-invoices are processed correctly, remain compliant with Belgian and EU regulations, and can be easily interpreted by tax authorities and trading partners. Without the right invoice type code, e-invoices can be rejected or lead to compliance issues, making these codes a critical part of Belgium’s digital invoicing process.

What Is an Invoice Type Code?

An invoice type code is a standardised identifier used to define the nature and purpose of an invoice within structured electronic invoicing systems, particularly under the PEPPOL framework. Each code corresponds to a specific transaction type, such as a commercial invoice, credit note, or self-billed invoice, and is selected from the UNCL1001 code list maintained by the United Nations Centre for Trade Facilitation and Electronic Business (UN/CEFACT).

In the context of PEPPOL Invoice Type Codes in Belgium, these codes are mandatory for ensuring the correct classification and interoperability of invoices across public and private entities. They help tax authorities and business partners understand the intent of the document, automate processing, and enforce legal and fiscal compliance. For example, code ‘380’ represents a standard commercial invoice, while ‘381’ denotes a credit note. Selecting the correct invoice type code is not optional; it’s a compliance requirement within Belgium’s e-Invoicing environment.

Common Invoice Type Codes in Belgium

To ensure PEPPOL compliance and accurate transaction reporting, businesses in Belgium must use standardised invoice type codes from the UNTDID 1001 (UNCL 1001) list. The table below outlines the most commonly used codes and their official descriptions, all of which are essential for valid e-Invoicing in Belgium.

How to Use Invoice Type Codes in Belgium for e-Invoicing

In Belgium, invoice type codes need to be properly inserted into e-Invoices transmitted over the PEPPOL network. The codes are inserted within the <cbc: InvoiceTypeCode> of the PEPPOL BIS Billing 3.0 XML schema, with values from the UNTDID 1001 (UNCL 1001) list.

To meet Belgium's e-Invoicing requirements, companies should:

• Define the transaction type (e.g., regular invoice, credit note, prepayment).
• Choose the right invoice type code for Belgium as per UNCL 1001 definitions. 
• Make sure the selected code is against national or PEPPOL validation rules. 

Conclusion

By assigning the correct code in the Invoice Type field of the PEPPOL BIS Billing 3.0 format, companies ensure their invoices are processed efficiently and interpreted correctly by tax authorities and trading partners across the EU. Using the wrong code can result in invoice rejection, payment delays, or even regulatory penalties. Common codes in Belgium cover a wide range of documents, including requests for payment, debit and credit notes, prepayments, and construction-related invoices.