Consolidated invoices

A consolidated invoice bundles multiple deliveries, orders or services on a single invoice. Instead of sending a separate invoice per delivery, the receiver gets one that summarises everything. This saves processing time on both sides and reduces the number of documents in the administration. In UBL, a consolidated invoice is technically a regular invoice, but the way you structure the lines and references deserves extra attention.

What does a consolidated invoice look like in UBL?

A consolidated invoice is not a separate document type. It is a regular UBL Invoice (InvoiceTypeCode 380) with multiple invoice lines, each referencing a different order, delivery or period. The difference lies in the references.

Reference at document level

If all lines belong to the same order, a single OrderReference at document level is sufficient:

<cac:OrderReference>
  <cbc:ID>PO-2026-5500</cbc:ID>
</cac:OrderReference>

References per line

With a true consolidated invoice (multiple orders), you place the order reference on each invoice line separately via the OrderLineReference element:

<cac:InvoiceLine>
  <cbc:ID>1</cbc:ID>
  <cbc:InvoicedQuantity unitCode="EA">20</cbc:InvoicedQuantity>
  <cbc:LineExtensionAmount currencyID="EUR">500.00</cbc:LineExtensionAmount>
  <cac:OrderLineReference>
    <cbc:LineID>1</cbc:LineID>
    <cac:OrderReference>
      <cbc:ID>PO-2026-5500</cbc:ID>
    </cac:OrderReference>
  </cac:OrderLineReference>
  <cac:Item>
    <cbc:Name>Delivery 1 March</cbc:Name>
  </cac:Item>
  <cac:Price>
    <cbc:PriceAmount currencyID="EUR">25.00</cbc:PriceAmount>
  </cac:Price>
</cac:InvoiceLine>

<cac:InvoiceLine>
  <cbc:ID>2</cbc:ID>
  <cbc:InvoicedQuantity unitCode="EA">15</cbc:InvoicedQuantity>
  <cbc:LineExtensionAmount currencyID="EUR">375.00</cbc:LineExtensionAmount>
  <cac:OrderLineReference>
    <cbc:LineID>1</cbc:LineID>
    <cac:OrderReference>
      <cbc:ID>PO-2026-5501</cbc:ID>
    </cac:OrderReference>
  </cac:OrderLineReference>
  <cac:Item>
    <cbc:Name>Delivery 15 March</cbc:Name>
  </cac:Item>
  <cac:Price>
    <cbc:PriceAmount currencyID="EUR">25.00</cbc:PriceAmount>
  </cac:Price>
</cac:InvoiceLine>

Each line references a different purchase order number (PO-2026-5500 and PO-2026-5501). The receiver can trace per line which order the delivery belongs to.

Invoicing period

For periodic consolidated invoices (for example, a monthly invoice for all deliveries in March), it is useful to include the invoicing period. This can be done at document level:

<cac:InvoicePeriod>
  <cbc:StartDate>2026-03-01</cbc:StartDate>
  <cbc:EndDate>2026-03-31</cbc:EndDate>
</cac:InvoicePeriod>

Or per invoice line, if the periods differ per line. Receiving systems can use these periods for booking in the correct month.

Key considerations

One OrderReference per invoice. Peppol BIS Billing V3 allows a maximum of one OrderReference at document level. For a consolidated invoice with multiple orders, you therefore need to include the order references per invoice line via OrderLineReference, not at document level. If you do use multiple orders at document level, you must split the invoice into separate invoices.

VAT calculation. VAT is calculated per rate across all lines together, not per line. With a consolidated invoice containing many lines, this is especially important: ensure all lines have the correct VAT category and that the totals are correct.

Maximum file size. A consolidated invoice with hundreds of lines can produce a large XML file. Some receiving systems have a file size limit. For very large invoices, keep in mind a maximum size of approximately 10 MB (this varies per receiver).

Readable lines. Give each invoice line a clear description. With a consolidated invoice, it is harder for the receiver to see which line belongs to which delivery. A well-filled Item/Name field with, for example, the delivery date helps enormously.

Delivery details. With multiple deliveries to different addresses, you can include a Delivery element per invoice line with the delivery date and delivery address. This is optional but makes the invoice much more transparent for the receiver.

Tip: with eConnect you can submit consolidated invoices just like regular invoices via the platform, by email or via the API. The platform processes invoices with hundreds of lines without issues. However, for more than 500 lines, we recommend contacting support for optimal processing.

Frequently asked questions

Can I bundle multiple orders on a single invoice?

Yes, but Peppol BIS Billing V3 only allows one OrderReference at document level. For multiple orders, you must include the order references per invoice line via OrderLineReference. Each line then references the order number the delivery belongs to.

Is there a maximum number of lines on a consolidated invoice?

There is no hard maximum in the UBL standard, but keep the file size in mind. For very large invoices (more than 500 lines), we recommend contacting support for optimal processing. Some receiving systems have a limit of approximately 10 MB.

How do I indicate the delivery period on a consolidated invoice?

Use the InvoicePeriod element with StartDate and EndDate. This can be at document level (for the entire invoice) or per invoice line if the periods differ per line. Receiving systems can use these periods for booking in the correct month.

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