What it means
When a number is marked with scheme 9944, it must be a Dutch VAT number in the form NL123456789B12: the capital letters NL, nine digits, the capital letter B and two digits. Dots, spaces inside the number, dashes, lowercase letters or a missing B part make it fail. The check applies wherever the scheme is used: in the electronic address (BT-34 or BT-49), in a party identifier (such as BT-29 or BT-46) and in a company registration number (such as BT-30 or BT-47). It runs in Peppol BIS Billing 3.0.
Why it matters
Peppol BIS Billing 3.0 requires values marked with scheme 9944 to use the Dutch VAT number format.
How to fix it
Copy the VAT number (btw-identificatienummer) from the relevant party's letter from the Belastingdienst, and enter it in the form NL123456789B01 with capital letters and no dots, spaces or dashes. Check that the B and the two digits after it are included. If you build the XML yourself, the scheme is the schemeID attribute on cbc:EndpointID, on cbc:ID inside cac:PartyIdentification, or on cbc:CompanyID.
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 PEPPOL-COMMON-R056-1 still fails, and which other rules do.