What it means
When the seller is in the Netherlands and the document is a credit note, it must contain a reference to the invoice it corrects or cancels: the invoice number of the original invoice (BT-25). In UBL it sits in cac:BillingReference/cac:InvoiceDocumentReference/cbc:ID. The check only looks for a reference. It does not look the invoice up.
Why it matters
The Dutch rules in Peppol BIS Billing 3.0 make the reference mandatory.
How to fix it
Put the original invoice number in the field for the invoice being credited. If you build the XML yourself, add cac:BillingReference with cac:InvoiceDocumentReference and its cbc:ID to the CreditNote. Export the credit note and check it again.
Once the file is corrected, check it again for free: Validate a Peppol BIS invoice
Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice
The rule as published
Read the rule on the publisher's site
Where this rule applies
| Rule set | Version |
|---|---|
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
Check your file
Drop your e-invoice to see whether NL-R-001 still fails, and which other rules do.
Related rules
- NL-R-002 A Dutch seller's address needs street, city and post code
- NL-R-003 A Dutch seller's registration number must use KVK or OIN
- NL-R-004 Dutch domestic invoices need the buyer's street, city and post code
- NL-R-005 Buyer registration numbers on Dutch domestic invoices need KVK or OIN
- NL-R-006 Dutch sellers need street, city and post code for Dutch tax representatives
- NL-R-007 Dutch sellers need payment instructions when the buyer must pay