# Peppol scheme 9932 and 0088: EAS codes for UK businesses > 9932 is the Peppol scheme code for a UK VAT number and 0088 is a GS1 Global Location Number. How each is used, where it goes in the invoice and what to avoid. - Canonical URL: https://einvoices.uk/news/peppol-eas-codes-uk-9932-0088 - Published: 20 October 2026 (2026-10-20) - Last updated: 20 October 2026 (2026-10-20) (not updated since publication) - Author: Floris Lindenaar, Editor, e-invoicing expert (https://einvoices.uk/authors/floris-lindenaar) - Publisher: einvoices.uk (https://einvoices.uk) - Type: Guide - Topics: Peppol, Technical, Validation - Language: en-GB (UK English); covers the United Kingdom ## Sources - [OpenPeppol eDEC Code Lists](https://docs.peppol.eu/edelivery/codelists/) - [Peppol BIS Billing 3.0 - Electronic Address Scheme (EAS)](https://docs.peppol.eu/poacc/billing/3.0/codelist/eas/) - [Peppol BIS Billing 3.0 - ISO 6523 ICD list](https://docs.peppol.eu/poacc/billing/3.0/codelist/ICD/) - [Peppol Policy for use of Identifiers v4.4.0](https://docs.peppol.eu/edelivery/policies/Peppol-EDN-Policy-for-use-of-identifiers-4.4.0-2025-02-06.pdf) - [Peppol BIS Billing 3.0 - Rules for Peppol BIS 3.0 Billing](https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-peppol/) - [NHS eProcurement Strategy (Department of Health, April 2014)](https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/344574/NHS_eProcurement_Strategy.pdf) --- **9932** is the Peppol scheme code for a **United Kingdom VAT number**, and **0088** is the code for a **GS1 Global Location Number (GLN)**. Both are valid ways to build a Peppol ID and to fill the electronic address (EndpointID) on a Peppol invoice: `9932:gb123456789` or `0088:5012345000008` (both made-up examples). ## The official entries From the Peppol participant identifier scheme code list, version 9.7 (2 July 2026): | Code | Scheme ID | Name | Country | Structure / validation | State | |---|---|---|---|---|---| | 9932 | GB:VAT | United Kingdom VAT number | GB | None specified | active | | 0088 | GLN | Global Location Number | international | 13 digits incl. check digit; RegEx `[0-9]{13}`, mod10 (weights 1, 3) | active | | 0060 | DUNS | D-U-N-S Number | international | RegEx `[0-9]{9}` | active | | 0199 | LEI | Legal Entity Identifier | international | RegEx `[A-Z0-9]{18}[0-9]{2}`, mod97-10 | active | | 0209 | GS1 | GS1 identification keys | international | See GS1 standard for ICD 0209 | active | 9932 was added in code list release 1.1.0. Its entry has no example, no structure and no validation rule. Nothing in the list itself says whether the `GB` prefix belongs in the value. ## Why 9932 starts with "99" Peppol's codes mostly come from the ISO 6523 International Code Designator (ICD) list. Where no ISO code exists, OpenPeppol issues its own number from 9900 upwards. The Policy for use of Identifiers calls codes starting with 99 "extended values" (POLICY 6). 9932 is one of these: a Peppol-issued code, not an ISO 6523 code. That matters because the two code lists are used in different places. ## EAS vs ICD: where each code goes Peppol BIS Billing 3.0 uses two lists: - **EAS (Electronic Address Scheme)**, maintained under the Connecting Europe Facility. It is used for `cbc:EndpointID/@schemeID`, the seller's (BT-34) and buyer's (BT-49) electronic address. **It includes 9932 and 0088.** - **ISO 6523 ICD list.** It is used for `cac:PartyIdentification/cbc:ID/@schemeID` (for example the seller identifier, BT-29) and the optional scheme on legal registration IDs. **It includes 0088 but not 9932.** The identifier policy is explicit. For EndpointID, extended values starting with 99 "MAY be used" (POLICY 9). For party identifiers, they "MUST NOT be used" (POLICY 14). ### Correct ```xml GB123456789 5012345000008 ... GB123456789 VAT ``` ### Wrong ```xml GB123456789 ``` Note that the seller's VAT identifier (BT-31) goes in `PartyTaxScheme/CompanyID` with its country prefix and no scheme code. EN 16931 rule BR-CO-09 requires that prefix. The EndpointID and the VAT number can hold the same digits, but they do different jobs: one routes the invoice, the other is tax data. ## 9932 in practice When we searched the Peppol Directory on 20 October 2026, 9932 was by far the most common scheme among UK (GB) registrations. Most values used a lower-case `gb` followed by nine digits, for example `9932:gb123456789`. A minority used nine digits with no prefix. Since IDs are case insensitive, `GB` and `gb` are the same, but **with and without the prefix are different IDs**. Practical rules for 9932: - No spaces or punctuation: `gb123456789`, not `GB 123 4567 89`. - Copy exactly how your customer is registered. Do not "correct" it. - If you register yourself, ask your provider what convention it uses and whether it can register both forms. ## 0088 (GLN) in practice A GLN is a 13-digit number issued through GS1. It identifies a legal entity or a location, such as a hospital's goods-in point. The Department of Health's NHS eProcurement Strategy (April 2014) adopted GS1 coding and Peppol messaging across the NHS. It said the GS1 system "includes Global Location Numbers (GLNs)" and planned a GLN for each NHS provider and each supplier. Unlike 9932, GLNs **are** validated. Peppol rule PEPPOL-COMMON-R040 ("GLN must have a valid format according to GS1 rules") is fatal. A GLN with a wrong check digit will be rejected. **Worked check digit.** For the illustrative GLN 501234500000?, multiply the 12 digits from the right alternately by 3 and 1, then add them up. That gives 32. The check digit is the amount needed to reach the next multiple of 10, so 8, and the full GLN is `5012345000008`. ## Which should you use? | Your situation | Likely ID | Status | |---|---|---| | VAT-registered UK business, general B2B | 9932 (VAT-based) | Common practice; not yet mandated | | NHS supplier or NHS body | 0088 (GLN), often alongside 9932 | Established in NHS procurement | | Multinational with D-U-N-S or LEI | 0060 or 0199 possible | Allowed; check customers can address it | | Northern Ireland business | 9932; no separate XI code exists | See [Peppol ID Northern Ireland](https://einvoices.uk/news/peppol-id-northern-ireland-xi) | | Isle of Man business | 9932; no IM code exists | See [Peppol ID Isle of Man](https://einvoices.uk/news/peppol-id-isle-of-man) | **Not yet confirmed:** the government has not said which scheme(s) the 2029 mandate will require, whether 9932 values should carry the `GB` prefix, or whether new UK codes will be requested. Expect this in the roadmap or the technical specifications that follow it. ## What to do now 1. Check which scheme and value your provider has registered for you. 2. Hold scheme code and value in separate fields in your customer master data. 3. Never put 9932 in PartyIdentification. Use 0088, or leave the scheme out. 4. If you use GLNs, test the check digit before you send. Related: [Peppol participant IDs in the UK](https://einvoices.uk/news/peppol-participant-id-uk) and [Peppol BIS Billing 3.0 for UK businesses](https://einvoices.uk/news/peppol-bis-billing-3-uk-guide). ## Frequently asked questions ### What is Peppol scheme 9932? 9932 is the code for 'United Kingdom VAT number' (GB:VAT) in the Peppol participant identifier scheme list and the EAS code list. A Peppol ID such as 9932:gb123456789 is based on a UK VAT registration number. ### What is 0088 in Peppol? 0088 is the code for a GS1 Global Location Number (GLN), a 13-digit number with a check digit. It is widely used in NHS procurement, where the Department of Health's 2014 eProcurement Strategy adopted GS1 and Peppol standards. ### What is the difference between EAS and ICD codes? EAS codes are used for electronic addresses (the EndpointID that routes the invoice) and include Peppol-only codes starting with 99, such as 9932. ICD codes are used for other party identifiers such as BT-29, and the 99xx codes must not be used there. ### Can I use 9932 in PartyIdentification? No. Peppol's identifier policy says extended values starting with 99 must not be used for party identifiers, and 9932 is not on the ISO 6523 ICD list used for that element. Use 9932 only for the EndpointID. ### Is 9932 validated? The code list gives no structure or validation rule for 9932, and Peppol BIS Billing 3.0 has no format check for it, unlike GLN (0088), which is checked by rule PEPPOL-COMMON-R040. --- How to cite: "Peppol scheme 9932 and 0088: EAS codes for UK businesses", einvoices.uk, 20 October 2026, https://einvoices.uk/news/peppol-eas-codes-uk-9932-0088 einvoices.uk is an independent publication and is not affiliated with HMRC or the UK Government. Nothing here is tax advice; check the sources and official GOV.UK guidance before acting.