The two most widely used document formats for e-invoicing in the Netherlands are NLCIUS/SI-UBL 2.0, which implements the business rules of the NLCIUS, and Peppol BIS 3.0 Invoice, which implements business rules specified by PEPPOL.

The NLCIUS was defined by the STPE, and is mainly used for the exchange of invoices between parties in the Netherlands. PEPPOL BIS 3 is meant for use across Europe, and supporting it is mandatory for all participants on the Peppol network that process e-invoices.

Both models are a Core Invoice Usage Specification (CIUS) of the European Norm 16931. Because of that, there are many similarities between the two. However, there are also a number of differences, especially in the smaller details.

To get a clear picture of how much these specifications diverge, the Ministry of the Interior and Kingdom Relations has commissioned HeadON and Ionite to write a detailed analysis of the differences between these two formats.

This report is the result of that analysis.