Invoice Document Types
Complete reference for all invoice document types: roles, use cases and practical examples for finance, accounting and ERP users.
Overview
Invoice document types define the business context and role assignment for electronic invoices. Understanding these types is essential for correct document processing in XRechnung and Peppol BIS Billing.
This reference covers global types (380, 381), Germany-specific types (326, 384, 875–877) as well as Peppol Self-Billing types (389, 261, 527).
Type 380 – Invoice
Standard Invoice
The classic invoice that a supplier issues to a buyer (debtor) for goods or services provided.
Seller → Buyer
No
Dependent (typically positive)
Type 381 – Credit Note
Credit Note
Used for refunds, discounts, bonuses or cancellations – can also serve as a self-billed credit note when properly structured.
Seller → Buyer
No
Typically yes (PayableAmount negative)
In Germany, type 381 is the recommended format for self-billing instead of 389. This ensures compatibility with both XRechnung and Peppol BIS.
Type 384 – Correction / Cancellation
Correction / Cancellation
A technical correction of a previously issued document (invoice or credit note) – commonly used for cancellations or full reversals.
Seller → Buyer
No
Dependent
Partial Invoice Types (DE)
These types are used for staged or milestone-based billing, common in construction and large projects. Primarily used in Germany.
326
Invoice for a portion of a total service or contract – typically used in staged projects (e.g., construction).
Seller → Buyer
No
Dependent
875
Invoice requesting an advance payment before delivery of services.
Seller → Buyer
No
Typically no
876
Issued after partial contract fulfillment but shortly before the final invoice.
Seller → Buyer
No
No
877
Concluding invoice that completes the billing for a staged project.
Seller → Buyer
No
No
Type Peppol BIS Self Billing
In self-billing, the buyer creates documents on behalf of the supplier. These types are only valid in Peppol BIS Self-Billing (from 2025).
389
Used in Peppol BIS Self-Billing – the buyer issues an invoice on behalf of the supplier.
Buyer → Seller
Yes
Dependent
261
The buyer issues a credit note on behalf of the supplier – typically for corrections or reversals.
Buyer → Seller
Yes
Typically yes
527
The buyer issues a debit notification on behalf of the supplier. Used in rare self-billing scenarios.
Buyer → Seller
Yes
Typically no
Comparison Table
Practical Examples
Standard Invoice (380)
Credit Note (381)
Correction / Cancellation (384)
Staged Billing (326, 875, 876, 877)
A construction contractor issues a partial invoice after completion of phase 1 of a construction project.
An engineering firm requests 30% advance payment before starting a major special project.
Phase 3 of a 4-phase project is completed and invoiced before final completion.
Final invoice after complete project completion in construction.
Self-Billing (389, 261, 527)
A merchant calculates the commission owed to a sales agent and creates a self-billed invoice.
Customer issues supplier a credit note for returns or discounts.
Buyer increases payment obligations on behalf of the supplier (rare case).
