diff --git a/src/Example/Ubl/CreateDocumentExample.php b/src/Example/Ubl/CreateDocumentExample.php
index 7e73ab8..68a8714 100644
--- a/src/Example/Ubl/CreateDocumentExample.php
+++ b/src/Example/Ubl/CreateDocumentExample.php
@@ -209,22 +209,24 @@ private function setUBLExtension($document)
 
     private function setBillingReference($document)
     {
-        $additionalDocumentReference = new AdditionalDocumentReference();
-        $additionalDocumentReference->setId('E12345678912');
+        for ($i = 0; $i < 2; $i++) {
+            $additionalDocumentReference = new AdditionalDocumentReference();
+            $additionalDocumentReference->setId('E12345678912' . $i);
 
-        $billingReference = new BillingReference();
-        $billingReference->setAdditionalDocumentReference($additionalDocumentReference);
+            $billingReference = new BillingReference();
+            $billingReference->setAdditionalDocumentReference($additionalDocumentReference);
 
-        $invoiceTypeCode = $document->getInvoiceTypeCode();
-        if($invoiceTypeCode == InvoiceTypeCodes::CREDIT_NOTE) {
-            $invoiceDocumentReference = new InvoiceDocumentReference();
-            $invoiceDocumentReference->setId('INV12345');
-            $invoiceDocumentReference->setUuid('00000000000000000000');
+            $invoiceTypeCode = $document->getInvoiceTypeCode();
+            if($invoiceTypeCode == InvoiceTypeCodes::CREDIT_NOTE) {
+                $invoiceDocumentReference = new InvoiceDocumentReference();
+                $invoiceDocumentReference->setId('INV12345' . $i);
+                $invoiceDocumentReference->setUuid('00000000000000000000' . $i);
 
-            $billingReference->setInvoiceDocumentReference($invoiceDocumentReference);
-        }
+                $billingReference->setInvoiceDocumentReference($invoiceDocumentReference);
+            }
 
-        $document->setBillingReference($billingReference);
+            $document->addBillingReference($billingReference);
+        }
 
         return $document;
     }
diff --git a/src/Ubl/Invoice.php b/src/Ubl/Invoice.php
index b5beab4..0c584f4 100644
--- a/src/Ubl/Invoice.php
+++ b/src/Ubl/Invoice.php
@@ -38,7 +38,7 @@ class Invoice implements ISerializable, IValidator
     private $invoicePeriod;
     private $delivery;
     private $orderReference;
-    private $billingReference;
+    private $billingReferences = [];
     private $prepaidPayment;
     private $ublExtensions;
     private $signatureId = UblSpecifications::SIGNATURE_ID;
@@ -474,11 +474,11 @@ public function setOrderReference(OrderReference $orderReference)
     }
 
     /**
-     * @return BillingReference
+     * @return array<BillingReference>
      */
-    public function getBillingReference()
+    public function getBillingReferences()
     {
-        return $this->billingReference;
+        return $this->billingReferences;
     }
 
     /**
@@ -487,7 +487,27 @@ public function getBillingReference()
      */
     public function setBillingReference(BillingReference $billingReference)
     {
-        $this->billingReference = $billingReference;
+        $this->billingReferences = [$billingReference];
+        return $this;
+    }
+
+    /**
+     * @param BillingReference[] $billingReferences
+     * @return Invoice
+     */
+    public function setBillingReferences($billingReferences)
+    {
+        $this->billingReferences = $billingReferences;
+        return $this;
+    }
+
+    /**
+     * @param BillingReference $billingReference
+     * @return Invoice
+     */
+    public function addBillingReference(BillingReference $billingReference)
+    {
+        $this->billingReferences[] = $billingReference;
         return $this;
     }
 
@@ -679,10 +699,12 @@ public function xmlSerialize(Writer $writer): void
             ]);
         }
 
-        if ($this->billingReference !== null) {
-            $writer->write([
-                XmlSchema::CAC . 'BillingReference' => $this->billingReference
-            ]);
+        if (!empty($this->billingReferences)) {
+            foreach ($this->billingReferences as $billingReference) {
+                $writer->write([
+                    XmlSchema::CAC . 'BillingReference' => $billingReference
+                ]);
+            }
         }
 
         if (!empty($this->additionalDocumentReferences)) {
@@ -826,8 +848,10 @@ public function jsonSerialize()
             $arrays['OrderReference'][] = $this->orderReference;
         }
 
-        if ($this->billingReference !== null) {
-            $arrays['BillingReference'][] = $this->billingReference;
+        if (!empty($this->billingReferences)) {
+            foreach ($this->billingReferences as $billingReference) {
+                $arrays['BillingReference'][] = $billingReference;
+            }
         }
 
         if (!empty($this->additionalDocumentReferences)) {