Invoice type code
Which document code is used for a tax invoice for an advance payment?
Short answer
Use document type code 388, Tax invoice, for the tax document issued in respect of a payment received before the supply. Such a payment may trigger an obligation under the VAT Act to issue an invoice and account for VAT.
388
Tax invoice
Code for the invoice for tax purposes.
Deposit
Payment before delivery
The document is created before the actual delivery of the goods or service.
UNCL1001
Structured code
The type of document should not be solved only with free text.
ERP
Type mapping
The internal document type must be correctly mapped to the Peppol code.
Conclusion
In Peppol BIS, map the tax document for the advance payment to Invoice type code 388, Tax invoice, regardless of the internal document name used by the accounting system.
Not legal advice.