Glossary

Peppol BIS Billing 3.0

In Latvian: Peppol BIS Billing 3.0

E-invoicing Updated

Peppol BIS Billing 3.0 is the OpenPeppol specification for invoices and credit notes: a Core Invoice Usage Specification (CIUS) of the European standard EN 16931 that defines how an e-invoice is written as UBL 2.1 XML. In Latvia, the VID e-invoice service accepts XML whose structure follows UBL 2.1 and Peppol BIS Billing 3.0.

The specification adds no new fields but tightens the EN 16931 rules, so every valid Peppol BIS invoice also complies with EN 16931. Each invoice carries a fixed CustomizationID, urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0, which tells the receiving system which rules to read it by.

UBL 2.1 is the mandatory syntax; UN/CEFACT CII is allowed only as an extra for receivers who register for it. Invoices are checked by software before they are accepted, so an error in a mandatory field means rejection: for example, when payment is by credit transfer the payment account identifier is required (rule BR-50).

Example

On a EUR 726 e-invoice SIA "Ozols" sets payment means code 30 (credit transfer) and its IBAN. Were the IBAN field empty, validation would reject the invoice under rule BR-50 before it ever reached the buyer.

How Fakts handles it

Fakts builds each invoice's XML to the Peppol BIS Billing 3.0 / UBL 2.1 specification, with the IBAN from your company profile in the payment details.

Legal basis

This explanation is for information and does not replace tax or legal advice. The law in its current consolidated text prevails.