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 used so that the e-invoice remains technically valid.

The UBL standard and Peppol specification require that certain fields are always populated. An e-invoice without supplier or buyer identification is not valid and cannot be processed by receiving systems. Dummy values ensure that the invoice is valid and can be delivered, even if not all details appeared on the original PDF.

A dummy value is recognizable by a fixed pattern per country. This way, you can easily see in your accounting software or ERP system that it is a placeholder and not a real identification number.

The dummy value unknown for VAT numbers is used when the IDR has not found a VAT number on the invoice. It is then up to the recipient to look up the correct VAT number and add it in the accounting records.

If you receive an invoice with a dummy value, it means the relevant data was not present on the original PDF or could not be recognized. You then have two options:

1. Add manually: enter the correct identification number through your accounting software or in the eConnect platform.
2. Inform the supplier: ask the supplier to include the missing detail (such as a Chamber of Commerce number or VAT number) on future invoices.

Tip: the IDR learns from every processed invoice. If a supplier consistently includes their details on invoices, these are automatically recognized and stored after a few invoices. Dummy values then no longer appear for that supplier.

Want to learn more about how the IDR recognizes invoices? Read How does Scan & Recognise (IDR/OCR) work?.

• How does Scan & Recognise (IDR/OCR) work?
• Conversion task: the process from start to finish
• Requirements for submitting invoices
• Line recognition: automatically recognizing invoice lines