The complete guide to Peppol and e-invoicing
Summary
Peppol is emerging as the backbone of electronic invoicing in Europe, driven by regulatory requirements and the need for standardized, automated business processes.
Belgium’s mandatory B2B e-invoicing from January 1, 2026 reflects a broader European approach where Peppol serves as a common interoperability framework rather than a single national platform.
The four-corner Peppol network model, based on certified access points and structured invoice formats, enables scalable adoption for companies of all sizes, including SMEs.
Beyond compliance, Peppol is becoming a strategic foundation for automation, real-time data exchange, and more efficient financial and administrative processes across the business ecosystem.
Electronic invoicing is no longer a future concept. It’s becoming a legal and operational standard across Europe, with Belgium introducing mandatory B2B e-invoicing from January 1, 2026. To help businesses understand what this means in practice, this article consolidates all the key Peppol-related topics we have covered so far into one clear, structured, and practical guide.
This is your single reference point for understanding Peppol, e-invoicing requirements, technical terminology, and how to prepare your business.
What is Peppol?
Peppol (Pan-European Public Procurement OnLine) is an international network that enables companies and public authorities to exchange electronic business documents in a standardized, secure, and interoperable way.
Rather than sending PDFs by email or paper invoices by post, Peppol allows invoices and other documents to be exchanged directly between accounting or ERP systems in a structured electronic format.
Peppol consists of:
A standardized document format
Certified access points that connect businesses to the network
What is an electronic invoice?
An electronic invoice is not simply a digital document such as a PDF. It is a structured data file that can be automatically processed by accounting and financial systems without manual input.
In the Peppol ecosystem, invoices are typically based on:
XML (Extensible Markup Language).
UBL (Universal Business Language).
Peppol BIS Billing 3.0 specifications.
These standards ensure that invoices contain all mandatory legal information and can be interpreted consistently by different systems.
Belgium 2026 Mandate: B2B E-invoicing Requirements
From January 1, 2026, electronic invoicing will become mandatory for most B2B transactions between VAT-registered companies in Belgium.
This means that:
Sending invoices as PDFs by email will no longer be sufficient.
Invoices must be issued in a structured electronic format.
The exchange of invoices will typically happen via the Peppol network.
Companies that can demonstrate they have taken concrete steps to become compliant may benefit from a limited tolerance period, but preparation should start well in advance.
Understanding Peppol terminology
When working with Peppol and e-invoicing, several key terms frequently appear:
Peppol network: The infrastructure through which electronic documents are exchanged.
Access point: A certified service provider that connects your company to the Peppol network.
Peppol ID: Your unique identifier on the network.
BIS 3.0: The Peppol Business Interoperability Specification for invoices.
UBL: The standardized data format used for invoice content.
Understanding these concepts is essential for a smooth implementation.
What is a Peppol ID?
A Peppol ID is the unique identifier that allows your business to be found on the Peppol network. It functions like a digital address.
A Peppol ID consists of:
An identification scheme.
A scheme-specific identifier (such as a VAT number or company registration number).
Choosing the correct identification type is important, especially for organizations with multiple entities or locations.
Getting started with Peppol: best practices
Transitioning to Peppol does not have to be complex if it is approached in a structured way. Some recommended best practices include:
Start small by testing with a limited number of customers or suppliers.
Validate master data such as company details and Peppol IDs.
Inform your business partners about your transition timeline.
Define clear internal processes for sending and receiving invoices.
Monitor invoice flows during the transition period.
More practical onboarding advice can be found here.
What if you receive a non-electronic invoice?
Even after e-invoicing becomes mandatory, businesses may still receive invoices that are not sent as structured electronic invoices, such as PDFs or paper documents.
In such cases, it is important to:
Check whether the invoice contains all legally required information.
Verify authenticity and integrity.
Assess whether VAT deduction is still possible.
Communicate clearly with the supplier about compliance requirements.
Guidance on handling these situations is explained in detail here.
Self-billing via Peppol
Self-billing is a process where the customer issues the invoice on behalf of the supplier. This process can also be fully digital and compliant when performed via Peppol.
Benefits of self-billing via Peppol include:
Reduced administrative workload.
Fewer errors.
Full compliance with European e-invoicing standards.
Clear audit trails.
Conclusion
Peppol is not just a technical solution. It is the foundation of compliant, efficient, and future-proof electronic invoicing in Europe.
With mandatory e-invoicing approaching in Europe, businesses that start preparing early will avoid last-minute pressure, reduce operational risks, and benefit from streamlined financial processes.
By understanding the network, the terminology, and the practical steps involved, companies can turn a regulatory obligation into a strategic advantage.
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Felipe Jhones Dos Santos
Marketer, Banqup Group
Felipe is a marketing professional specialised in Marketing and International Business and is currently based in Madrid. Most of his professional experience has been developed in B2B and SaaS environments, particularly within the financial and technology sectors. He has worked on initiatives ranging from campaign development and brand positioning to customer journey optimisation and the alignment between marketing and commercial teams. His approach is focused on clarity, consistency, and creating impact through well-structured execution.
