Why the IDR uses dummy party and VAT identifiers when converting PDF invoices to valid UBL e-invoices.
When converting a PDF invoice to a UBL e-invoice, certain identification details are mandatory. Think of the Chamber of Commerce number, OIN or VAT number of the sender or recipient. If the IDR (Intelligent Document Recogniser) cannot find such an identifier on the invoice, a dummy value is filled in so the e-invoice remains technically valid.
The UBL standard and Peppol specification require certain fields to always be filled. An e-invoice without supplier or buyer identification is not valid and cannot be processed by receiving systems. Dummy values ensure the invoice is still valid and can be delivered, even if not all details were on the original PDF.
A dummy value follows a fixed pattern per country. That way you can easily see in your accounting or ERP system that it is a placeholder and not a real identification number.
00000003999999960000000BE00UBLBE000090009999908000DE00LWID00DEF000unknown<COUNTRYCODE>:unknown (e.g. NL:unknown)NL000000000B01The dummy value unknown for VAT numbers is used when the IDR did not find a VAT number on the invoice. It is then up to the recipient to look up the correct VAT number and complete it in the accounting system.
If you receive an invoice with a dummy value, it means the relevant details were not on the original PDF or could not be recognised. You then have two options:
Tip: the IDR learns from every processed invoice. If a supplier consistently includes their details on invoices, these are recognised and stored automatically after a few invoices. Dummy values then no longer appear for that supplier.
A dummy value means the relevant identification detail (such as a Chamber of Commerce number or VAT number) was not on the original PDF or could not be recognised. The dummy value makes the e-invoice technically valid, but you must complete the correct number manually in your accounting software or ask the supplier to include the detail on future invoices.
Yes, each dummy value follows a fixed pattern per country. The Netherlands uses an OIN dummy number, Belgium has two variants (UBLBE and company number) and Germany uses a Leitweg-ID. That way you can recognise in your accounting software that it is a placeholder and which country the invoice comes from.
Yes, receipts and till slips use dummy values more often than regular invoices. That is because a till slip as a simplified invoice needs to contain fewer details. The Chamber of Commerce number, address and VAT number are often missing, while the UBL standard makes these fields mandatory.
Want to know more about how the IDR recognises invoices? Read How does Scan & Recognise (IDR/OCR) work?.
Read how to submit invoices