Invoice type code

Which document code is used for a tax invoice for an advance payment?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

Use document type code 388, Tax invoice, for the tax document issued in respect of a payment received before the supply. Such a payment may trigger an obligation under the VAT Act to issue an invoice and account for VAT.

388

Tax invoice

Code for the invoice for tax purposes.

Deposit

Payment before delivery

The document is created before the actual delivery of the goods or service.

UNCL1001

Structured code

The type of document should not be solved only with free text.

ERP

Type mapping

The internal document type must be correctly mapped to the Peppol code.

Detailed explanation

A typical scenario involves an advance payment: a customer pays €1,000 for goods or services; delivery has not yet taken place, but the supplier is obliged to issue a document for the payment received. In Peppol BIS, the document type is not expressed as free text but as a code from the UNCL1001 code list. Code 388 denotes a tax invoice. It is not appropriate to use a random internal ERP code or the text ‘advance invoice’ when the standard requires a structured ‘Invoice type code’.

As set out in the law and technical rules

The VAT Act addresses invoices for payments received prior to supply within the framework of invoicing rules, and Section 85o extends the mandatory electronic regime to include the receipt of payment prior to the relevant supply. Peppol BIS uses the UNCL1001 ‘Invoice type code’ code list.

Practical examples

  • The customer pays a deposit prior to delivery; the supplier issues a tax document for the payment received with type 388.
  • The ERP system has an internal document ‘DDZP’, but when exporting to Peppol, it maps this to Invoice Type Code 388.
  • The final invoice will subsequently take account of the payment already received via PrepaidAmount or another appropriate mechanism, depending on the document structure.

Common misconceptions

  • “I’ll use any internal code.” No. Peppol expects a code from a supported code list.
  • “An advance payment document is not an invoice for tax purposes.” If a payment is received prior to delivery, it may well be a tax document.
  • “It’s enough to write the document type in the notes.” No. The document type belongs in the structured field ‘Invoice type code’.

Conclusion

In Peppol BIS, map the tax document for the advance payment to Invoice type code 388, Tax invoice, regardless of the internal document name used by the accounting system.

Legal and technical basis

  • Act No. 222/2004 Coll. on VAT, Section 71 et seq.
  • Act No. 222/2004 Coll. on VAT, Section 85o
  • Peppol BIS Billing 3.0 – Invoice type code, UNCL1001

Related questions

This does not constitute legal advice. Sources: Act No. 222/2004 Coll. on VAT, official methodological and information materials from the Slovak Financial Administration on e-invoices, and the Peppol BIS Billing 3.0 technical documentation. Verified on 13 July 2026.

Official cases from the Slovak Financial Administration’s FAQs

The following questions and answers are taken from the current July FAQ from the Financial Administration and have been assigned to this topic. Grouping the cases prevents the creation of duplicate pages, whilst retaining the full answer and the exact wording of the question.

Example No. 22: Which code from the Invoice type code list (UNCL1001) should be used for the document type “Tax document for payment received”? The scenario is as follows: - the customer has paid a deposit of €1,000 for goods – the goods have not yet been delivered; - the payer is obliged to issue a Tax document for payment received/Invoice and pay VAT

Code 388 – Tax invoice (An invoice for tax purposes) from the aforementioned code list is to be used.

Primary source: Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update. Processed and checked on 13 July 2026.