What it means
When both the seller and the buyer are in the Netherlands, the buyer's company registration number (BT-47), when present, must contain a non-blank value and its scheme must be 0106 (KVK) or 0190 (OIN). The check fails if the number is blank, if the scheme is missing or if it is any other scheme. This rule does not check that the registration-number element exists. In UBL it is cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID, with a schemeID attribute.
Why it matters
On an invoice between two parties in the Netherlands, the Dutch rules require any supplied buyer company registration number to be a KVK or OIN number. A blank value or a missing or different scheme fails the check.
How to fix it
Enter the buyer's KVK number as their company registration number (BT-47), with scheme 0106, or their OIN with scheme 0190. If you do not have the number, ask your customer. If you build the XML yourself, put the number in cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID and use the matching schemeID. Export and recheck the file.
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-005 still fails, and which other rules do.
Related rules
- 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
- NL-R-008 Dutch domestic payment instructions need an allowed code
- NL-R-009 Dutch sellers' order line references need a document-level purchase order number
- NL-R-004 Dutch domestic invoices need the buyer's street, city and post code
- NL-R-003 A Dutch seller's registration number must use KVK or OIN