What's the difference between Z12N and Z12P Mac minis ?

Dear all -

while searching the Internet for a new Mac mini, I found this one:

• Apple Mac mini (2020) Mac mini mit Apple M1 Chip 512 GB 16 GB Apple M1 MacOS

but with two different part numbers:

• Z12N_5007_DE_CTO

and

• Z12P_5003_DE_CTO

Both have the same specifications, but slightly different prices. Does anyone know the reason for this differentiation ?

Thanks in advance, Michael