UBL 2.1 E-Invoice Standard
OASIS Open · Version 2.1
UBL 2.1 is a generic XML invoice format developed by OASIS for international use. It is the technical syntax layer on which Peppol BIS 3.0 is built. While Peppol BIS constrains UBL for e-invoicing, UBL 2.1 can be used directly for cross-border B2B transactions.
UBL 2.1 is the foundational XML syntax for e-invoicing used by the Peppol network. It predates EN 16931 and Peppol BIS, and serves as the technical implementation layer. While Peppol BIS 3 constrains UBL 2.1 for e-invoicing use cases, the underlying UBL standard also covers purchase orders, catalogues, and other business documents. Many countries (Belgium, Netherlands, UK) accept UBL 2.1 as a compliant format.
Grounded in official sources listed below. Not a substitute for legal or tax advice.
Quick Answers
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Key Data Fields
The following data elements are central to the UBL 2.1 specification. Mandatory fields are required for compliance; optional fields add detail.
Invoice Header
cbc:ID Invoice number Yes cbc:IssueDate Issue date Yes cbc:DueDate Due date No cac:AccountingSupplierParty Seller Yes cac:AccountingCustomerParty Buyer Yes Validation Requirements
Invoices using this standard must pass the following validation checks before transmission. Rejections typically occur due to missing mandatory fields or incorrect data types.
- Must conform to UBL 2.1 XSD schema
- All UBL-required elements must be present
- Country-specific extensions may apply
Key Advantages
- International standard with broad adoption
- Open and royalty-free
- Used as the basis for Peppol BIS 3
- Covers more than invoices (orders, catalogues, etc.)
Implementation Considerations
- Large schema — many optional elements that confuse implementers
- Requires Peppol network or custom integration for delivery
- Less constrained than Peppol BIS — more room for interoperability issues
Common Mistakes to Avoid
- Not understanding that UBL 2.1 is a generic format — Peppol BIS adds necessary constraints
- Missing required party identification elements
Official Sources
All information on this page is based on the sources listed below. Always verify current requirements with the issuing authorities.
- OASIS UBL 2.1 Specification Standard Body
Official UBL 2.1 specification; invoice and related document schemas