Regional e-invoicing frameworks recognize a defined set of invoice types, each with its own mandatory fields. Confirm the exact list and field requirements against the current regulation for your target country before go-live — these evolve.
Used when: B2B transactions between VAT-registered businesses.
Typically requires: Full buyer & seller detail, VAT numbers, itemized tax breakdown, cryptographic stamp, UUID, hash.
Used when: B2C transactions, typically at point of sale.
Typically requires: Seller detail, invoice total, VAT total, QR code — buyer detail generally not required.
Used when: Reduces the value of a previously issued invoice.
Typically requires: Reference to the original invoice UUID/hash, reason for adjustment, revised tax breakdown.
Used when: Increases the value of a previously issued invoice.
Typically requires: Reference to the original invoice, reason for adjustment, additional tax breakdown.
Used when: Buyer issues the invoice on behalf of the supplier, by agreement.
Typically requires: Explicit self-billing indicator, both parties' registration numbers, agreement reference.
Used when: Aggregates multiple transactions (e.g. a day's POS sales) into one invoice.
Typically requires: Line-item breakdown per underlying transaction, consolidated tax totals.
Used when: Goods or services supplied to a customer outside the country.
Typically requires: Export declaration reference, zero-rating justification, customs documentation links.
Used when: Issued for payment received ahead of goods/service delivery.
Typically requires: Prepayment amount, expected delivery reference, tax treatment of the advance.
Used when: Documents a transaction with no monetary value (e.g. samples, warranty replacements).
Typically requires: Justification for zero value, standard identification fields still required.
Used when: VAT liability shifts to the buyer, typically for certain cross-border services.
Typically requires: Reverse-charge indicator, both parties' VAT numbers, applicable tax rate disclosed even at zero net VAT.
Used when: Invoice issued by an authorized third party on behalf of the actual supplier.
Typically requires: Both the invoicing party and the actual supplier identified, authorization reference.
Used when: Replaces an invoice issued in error before any payment or credit note applies.
Typically requires: Reference to the superseded invoice, clear replacement indicator.