What it means
For a seller in the Netherlands, if a line has an order line reference (BT-132, cac:OrderLineReference/cbc:LineID), the invoice must also carry the purchase order number at the top level (BT-13, cac:OrderReference/cbc:ID). It only checks that the purchase order number exists.
Why it matters
For a seller in the Netherlands, an order line reference without a document-level purchase order number fails this rule.
How to fix it
Fill in the purchase order number for the whole invoice in your invoicing software, in the field called purchase order number or order number. If you do not have one, remove the order line references from the lines instead. If you build the XML yourself, add cac:OrderReference with a cbc:ID directly under the Invoice or CreditNote. 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-009 still fails, and which other rules do.
Related rules
- NL-R-008 Dutch domestic payment instructions need an allowed code
- NL-R-007 Dutch sellers need payment instructions when the buyer must pay
- NL-R-006 Dutch sellers need street, city and post code for Dutch tax representatives
- NL-R-005 Buyer registration numbers on Dutch domestic invoices need KVK or OIN
- 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