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Invoice Document Types

 

 

Complete reference for all invoice document types: roles, use cases, and practical examples for finance, accounting, and ERP users.

1

Overview

Invoice document types define the business context and role assignment for electronic invoices. Understanding these types is crucial for proper document processing in XRechnung and Peppol BIS Billing.


Standard Invoicing

Corrections & Credits

Self-Billing

This reference covers both global types (380, 381), Germany-specific types (326, 384, 875–877), as well as PEPPOL Self-Billing types (389, 261, 527).

2

Type 380 – Invoice

380
Standard Invoice

The classic invoice issued by a supplier to a buyer (debtor) for goods or services rendered.

Sender → Receiver
Seller → Buyer
Self-Billing
No
Minus Sign
Depends (normally positive)

3

Type 381 – Credit Note

381
Credit Note

Used for refunds, discounts, bonuses, or corrections of an existing invoice — the roles remain unchanged.

Sender → Receiver
Seller → Buyer
Self-Billing
No
Minus Sign
Usually yes (PayableAmount negative)

Germany-specific Note
In Germany, 381 is the recommended format for self-billing instead of 389.This provides compatibility with both XRechnung and PEPPOL BIS.

4

Type 384 – Correction / Cancellation

384
Correction / Cancellation

A technical correction of a previously issued document (invoice or credit note) – often used for cancellations or full reversals.

Sender → Receiver
Seller → Buyer
Self-Billing
No
Minus Sign
Depends

DE only: Primarily used in Germany for regulatory compliance.

5

Staged Billing Types (DE)

Construction & Project Billing

These types are used for staged or milestone-based billing, common in construction and large projects. Primarily used in Germany.


326

Partial Invoice

Invoice for part of a total service or contract — usually used in staged projects (e.g. construction).

Sender → Receiver
Seller → Buyer
Self-Billing
No
Minus Sign
Depends


875

Down Payment Invoice

Invoice requesting an advance payment before service is rendered.

Sender → Receiver
Seller → Buyer
Self-Billing
No
Minus Sign
Usually no


876

Partial Final Invoice

Issued after a partial completion of the contract, but just before the final invoice.

Sender → Receiver
Seller → Buyer
Self-Billing
No
Minus Sign
No


877

Final Invoice

Final invoice that concludes the billing for a staged project.

Sender → Receiver
Seller → Buyer
Self-Billing
No
Minus Sign
No

DE only: Available in XRechnung and PEPPOL BIS (DE profile), primarily used in German construction.

6

Self-Billing Types (PEPPOL BIS)

Role Reversal

In self-billing scenarios, the buyer creates documents on behalf of the supplier. These types are only valid in PEPPOL BIS Self-Billing (from 2025).


389

Self-Billed Invoice

Used in PEPPOL BIS Self-Billing — buyer issues an invoice on behalf of the supplier.

Sender → Receiver
Buyer → Seller
Self-Billing
Yes
Minus Sign
Depends


261

Self-Billed Credit Note

The buyer issues a credit note on behalf of the supplier — usually for corrections or reversals.

Sender → Receiver
Buyer → Seller
Self-Billing
Yes
Minus Sign
Usually yes


527

Self-Billed Debit Note

Buyer issues a debit note on behalf of the supplier. Used in rare, exceptional self-billing cases.

Sender → Receiver
Buyer → Seller
Self-Billing
Yes
Minus Sign
Usually no

7

Comparison Table

Code
Type
Self-Billing
Use Case / Notes
Market

380
Invoice
No
Standard invoice
Global

381
Credit Note
No / Yes
Refunds, corrections, self-billing (DE)
Global / DE

384
Correction / Cancellation
No
Technical cancellation of issued document
DE only

326
Partial Invoice
No
Construction milestone billing
DE only

875
Down Payment Invoice
No
Request for advance
DE only

876
Partial Final Invoice
No
Penultimate invoice in staged billing
DE only

877
Final Invoice
No
Final invoice for project
DE only

389
Self-Billed Invoice
Yes
Buyer creates invoice
Peppol BIS Self Billing

261
Self-Billed Credit Note
Yes
Buyer creates credit note
Peppol BIS Self Billing

527
Self-Billed Debit Note
Yes
Buyer creates debit note (rare)
Peppol BIS Self Billing

8

Practical Examples

Below are real-world scenarios demonstrating when to use each invoice type.


Standard Invoice (380)

A software provider sends a monthly invoice subscription to the client.
A consulting firm bills for hours worked on a client project.


Credit Note (381)

Seller refunds the buyer for an overcharge on a previous invoice.
Buyer gives the supplier a commission-based credit note (self-billing in DE).


Correction / Cancellation (384)

An incorrect invoice is canceled via a new 384 document that references the original.


Staged Billing (326, 875, 876, 877)


326

A builder issues a partial invoice after completing phase 1 of a construction project.

875

An engineering firm asks for 30% advance before starting a large custom project.

876

Phase 3 of a 4-phase project is completed and invoiced before final wrap-up.

877

Final invoice after full project completion in construction.


Self-Billing (389, 261, 527)


389

A distributor calculates commission owed to a sales agent and creates a self-billed invoice.

261

Customer issues credit to supplier due to returns or rebates.

527

Buyer increases payment obligations on behalf of the supplier (rare case).

Commercial Agent (Handelsvertreter) Scenarios

Self-billing is particularly common for commission statements. The manufacturer creates the commission document on behalf of the commercial agent.
Peppol BIS Self-Billing
Invoice-Portal
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