XML examples are available in the SDK.
You can download the SDK in Sandbox. After opening it, go to Data → Samples.
Example of tag:
<cac:BillingReference>
<cac:InvoiceDocumentReference>
<cbc:ID>SME00002</cbc:ID>
</cac:InvoiceDocumentReference>
</cac:BillingReference>
Example details can be found also in the data dictionary, Term ID BT-25.