Peppol explained for finance teams: access points, Peppol IDs, formats and costs

Short answer: Peppol is an open network with shared rules for sending structured e-invoices between companies. You connect once through a certified service provider, called an access point, and can then exchange invoices with every other company on the network, whichever provider it uses. Recipients are found by their Peppol ID, such as 0208 plus the enterprise number in Belgium or 0245 plus the tax number in Slovakia. Belgium has used it as the default B2B channel since January 2026 and Slovakia follows in January 2027; elsewhere it is optional or limited to public-sector invoices.

Finance teams usually meet Peppol when a supplier or a tax authority asks for a “Peppol ID” or an “access point”. This guide explains how the network works, which identifiers to use in which country, how Peppol BIS Billing 3.0 relates to EN 16931 and national formats such as XRechnung, and what to ask a provider before you sign. Country facts come from our checked profiles in the e-invoicing tracker, each with its legal source. The network’s documents, code lists and provider list were checked on 3 October 2026.

What is Peppol, and what is it not?

Peppol is an open framework of document specifications, a transport network and agreements for exchanging e-invoices and other business documents; it is not a portal and does not sell exchange services. It began in 2008 as a pilot financed by the European Commission. Since 2012 it has been run by OpenPeppol AISBL, a non-profit association under Belgian law with public and private members. The association’s own wording is precise: Peppol is the name of the interoperability framework, OpenPeppol the name of the organisation, and Peppol “is not a portal, or a provider of exchange services” (OpenPeppol).

The framework has three parts:

• Specifications for the documents, the best known being Peppol BIS Billing 3.0 for invoices and credit notes.
• A transport network, the eDelivery network, with common rules for addressing, lookup and secure transmission.
• Agreements. Every service provider signs a standard agreement with a Peppol Authority, and every Peppol Authority signs one with OpenPeppol. Providers must pass on the interoperability clauses to their own customers (BOSA).

Peppol Authorities supervise the network in their country: among others BOSA for Belgium, KoSIT for Germany, the DGFiP for France, AGID for Italy, the Ministry of Economic Development (MRiT) for Poland and the Financial Directorate for Slovakia. Where none exists, OpenPeppol takes the role (list of authorities). In Belgium, FPS Finance takes over from BOSA in 2027. The list also includes Australia, Japan, Singapore, Malaysia and the United Arab Emirates, so one connection can serve several regions.

How does the four-corner model work?

In the four-corner model, supplier and buyer each choose their own service provider, and the two providers exchange the invoice over the network. Before this model, most e-invoicing networks were closed. Buyer and supplier had to use the same provider, which the association compares to being able to call only people on the same mobile network. The network replaces this three-corner set-up with a four-corner model in which each side chooses its own provider.

1. Corner 1: the supplier's systemThe ERP or invoicing software creates the e-invoice and hands it to the supplier's service provider, together with the recipient's ID.
2. Corner 2: the sender's access pointBuilds a DNS name from that ID, asks the SML where the recipient's SMP is, then asks the SMP which access point receives for that ID and which document types it accepts.
3. Transport over AS4The invoice travels in a standard business document envelope (SBDH) over the AS4 protocol, encrypted between the two access points.
4. Corner 3: the recipient's access pointReceives the message and reports failures back to corner 2 through Message Level Status (MLS).
5. Corner 4: the buyer's systemThe provider passes the invoice to the buyer's ERP, accounts payable tool or DMS through an interface it offers.

Two directories make this work without a central hub:

• SML (Service Metadata Locator). One registry for the whole network, built on DNS, which is already distributed and redundant, so no single server can stop the lookup (SML 1.3.0). It only says which SMP holds a participant’s details.
• SMP (Service Metadata Publisher). Usually run by the service providers. It records, for each Peppol ID, which document types the participant receives and at which access point. Each participant identifier is registered with one and only one SMP.

That last rule matters: for receiving, one participant ID belongs to one provider at a time. Slovakia puts it plainly: one delivery provider per tax number for receiving, several allowed for sending (Financial Administration, 24 September 2026). A company that only sends needs no SMP entry, according to the German federal e-invoicing FAQ. Delivery is not guaranteed to be instant: the Belgian administration says most invoices arrive within minutes to a few hours (FAQ on Peppol).

Status messages. Under the Network Policy of July 2026, every service provider must be able to send and receive Message Level Status (MLS), the message from the recipient’s provider back to the sender’s. By default only failures are reported; positive confirmations are optional (SPOG on MLS 1.0.0). Ask your provider how these results reach accounts receivable.

The five-corner model: when the tax authority receives a copy

The association’s CTC reference document adds a corner 5: government-controlled infrastructure that receives invoice data from the sender’s provider, the recipient’s provider or both (CTC Reference Document). The invoice still travels between corners 2 and 3; reporting runs alongside. Slovakia is the first tracked country to build its mandate this way: from 1 January 2027 the certified delivery service passes each e-invoice’s data to the Financial Administration (Slovakia). France reaches a similar goal through approved platforms, not Peppol.

Access points, SMPs and service providers

A Peppol access point is a certified provider that sends and receives documents for its customers; most companies use one through their software instead of running their own. “Access point” and “service provider” are often used as synonyms. Strictly, a service provider can be certified for the access point, the SMP or both. On the official list of certified service providers, updated on 30 September 2026, we counted 735 entries: 728 certified as access points and 414 as SMPs (provider list).

The list shows each provider’s country of legal residence, which, as the list notes, is not the area of operations. As of 30 September 2026, it showed 102 certified service providers legally resident in France, 64 in Belgium, 54 in Germany, 49 in Italy, 29 in Slovakia, 23 in the Netherlands, 13 in Spain, 5 in Poland and 4 in Romania (counted on 3 October 2026):

102France

64Belgium

54Germany

49Italy

29Slovakia

23Netherlands

13Spain

5Poland

4Romania

Read the numbers as market density, not as coverage. A provider registered in Germany may serve Belgium, and a provider in France may not handle Slovak reporting. Countries with a Peppol mandate also keep their own lists: Slovakia admits only delivery service providers registered by the Financial Administration, which requires OpenPeppol certification and a seat or place of business in the EU (eFaktúra). Belgium publishes a list of end-user software that can send and receive over the network; the administration stresses that inclusion is not a quality assessment.

Most companies never deal with an access point directly. You either use accounting or ERP software that has a provider built in, contract a provider and connect it to your ERP through an API or connector, or, rarely, run your own access point. You cannot register on the network yourself; registration always goes through a certified provider (BOSA/FPS Finance).

Some vendors in our DMS directory are certified access points themselves. On the 30 September list we found Yooz, Esker, Medius, Siav and OpenText, and Able Tech for ARXivar. Others, such as ELO, take invoices from any access point, according to their data sheets. DocuWare, d.velop, M-Files and Hyland did not appear on the list.

Peppol IDs and identifier schemes

A Peppol ID is the address under which a company receives documents on the network, and it has two parts: a four-digit scheme code and the identifier issued under that scheme, written as scheme:value. In technical messages it carries a prefix, for example iso6523-actorid-upis::0208:0123456789. Participant identifiers are case-insensitive under the Policy for use of Identifiers. Which schemes are allowed is set by the official code list; version 9.7 of 2 July 2026 contains 105 schemes, of which 84 are active (code lists).

Country	Scheme code	Identifier	When it is used
Belgium	0208	Enterprise number of the Crossroads Bank for Enterprises (KBO/BCE), 10 digits starting with 0 or 1	Required: providers must register every Belgian company at least under this ID
Belgium	9925	Belgian VAT number	Additional, by agreement
Germany	9930	German VAT ID	Recommended for senders by the federal e-invoicing FAQ; usable for receiving
Germany	0204	Leitweg-ID	Public-sector recipients, e.g. federal authorities on the OZG-RE platform
Germany	0246	German Electronic Business Address, built on the business identification number (W-IdNr)	Added to the code list in version 9.5
Slovakia	0245	Tax identification number (DIČ), 10 digits	Required for Slovak taxpayers under the Slovak Peppol Authority’s rules
France	0009	SIRET, 14 digits	Establishment level
France	0002	SIRENE: SIREN (9 digits) or SIRET (14 digits)	Company or establishment
France	0225	Electronic address (scheme name “FRCTC”), issued by AIFE	Addressing in France’s e-invoicing set-up
Poland	9945	Polish VAT number	General use
Italy	0211	Partita IVA	General use
International	0088 / 0060	GLN / D-U-N-S number	Groups and retail; 0088 also recommended for senders in Germany

Source: eDEC code list v9.7; Belgian, German and Slovak administrations as linked in the text.

Four points matter in practice:

1. A Peppol ID is not your VAT number. The scheme code decides how others find you. A Slovak company already registered under 9950 (Slovak VAT number) must be re-registered under 0245 with its tax number (Slovak FAQ, 14 September 2026).
2. Belgian suppliers need not ask for an ID. Every Belgian company must be reachable under 0208, so suppliers can deliver to the enterprise number by default, and software should send over the network whenever the customer is registered (“Peppol first”).
3. Registration means consent to receive. Under the network rules, being published as a recipient counts as agreement to receive structured e-invoices, at least in Peppol BIS (einvoice.belgium.be).
4. Schemes change. The old Belgian scheme 9956 and German scheme 9958 were removed in 2023; the UBL.BE scheme 0193 had a removal date of 7 July 2026.

To see whether a partner can receive, search the directory described in the next section.

How do you find a company’s Peppol ID? The Peppol Directory

The Peppol Directory is the network’s public, searchable list of participants: you look up a company by name or identifier and see its Peppol ID and the document types it can receive. OpenPeppol’s specification (Peppol Directory 1.1.1, status “in use”) describes it as an aggregator of data that already sits in the SMPs, not as a new registry. The entries are “business cards” that the SMP operators publish for their customers, and publication is voluntary:

"SMP providers MUST provide the technical interface and MAY publish client's metadata."

OpenPeppol, Peppol Directory specification v1.1.1, chapter 2

A business card holds the participant ID, the document types registered in the SMP and one or more business entities, each with a name and country code and, optionally, an address or region, further identifiers such as a VAT number, a national organisation number, a GLN or a D-U-N-S number, and the date the participant joined. The directory offers a free-text search, a search by identifier and an API for automated lookups.

How to use it before you send the first invoice:

1. Search the directory by company name, or by identifier; in Belgium enter 0208: followed by the enterprise number.
2. Check the entity name and country in the result before you use the ID.
3. Check the document types. The sending access point delivers only document types registered for the ID, so look for the invoice and credit note types you send.
4. Treat a missing entry as a question, not a no. Because publication is voluntary, a company may be reachable without a business card. The SML and SMP lookup that your provider runs before sending is what counts, and the directory shows receiving capability only.
5. Check your own entry. If your ID turns out to be registered with another provider without your knowledge, that provider must remove it before yours can register you, as the Slovak FAQ explains.

Peppol BIS Billing 3.0, EN 16931 and national formats

Peppol BIS Billing 3.0 is the network’s invoice format, a stricter version (CIUS) of the European standard EN 16931 in UBL syntax. The European standard EN 16931 defines the content of an e-invoice (part 1, the semantic data model) and the two syntaxes it may be written in, UBL 2.1 and UN/CEFACT CII. A new version, EN 16931-1:2026, was published in May 2026. The 2017 version has been withdrawn but remains compliant during the migration period, according to the European Commission. Parts 1 and 2 are free of charge under a licence agreement between the Commission and CEN.

Countries and networks narrow the standard down with a CIUS (core invoice usage specification): which optional fields are required, which codes are allowed. Peppol BIS Billing 3.0 is such a CIUS, in UBL syntax, and any document that complies with it also complies with EN 16931 (specification). The current publication is the May 2026 release. National authorities in the network can add rules that apply when the seller is in their country; the specification contains such rules for Germany, Denmark, Greece, Iceland, Italy, the Netherlands, Norway and Sweden. For example, if both supplier and customer are in Germany, a BIS invoice must contain payment instructions and a seller contact.

Format	Basis	Syntax	Role in the tracked countries
Peppol BIS Billing 3.0	CIUS of EN 16931	UBL	Required format for Belgian B2B; default in Slovakia with the Slovak authority’s requirements; accepted in Poland’s B2G platform and between Spanish exchange platforms
XRechnung	German CIUS plus extension (KoSIT)	UBL or CII	Default for German federal authorities; can be sent over Peppol to OZG-RE
UBL, CII, Factur-X (EN 16931 or EXTENDED-CTC-FR profile)	French base set	UBL, CII, PDF/A-3 with CII	Exchanged between French approved platforms
FA(3), FatturaPA, RO_CIUS	National clearance formats	National XML; RO_CIUS in UBL or CII	Poland, Italy and Romania; B2B travels through the state platform, not Peppol

Sources: country profiles for Belgium, Slovakia, Germany, France, Poland, Italy, Romania and Spain.

XRechnung over Peppol. XRechnung 3.0 has applied since 1 February 2024 and stays in force until at least 31 July 2027; version 4.0 is expected in spring 2027 (KoSIT). The network does not change the invoice, it only wraps it in the standard envelope. But the sender’s access point delivers only if the recipient’s SMP lists that document type. In practice this means (our reading of the SMP lookup, not an official statement) that a German company registered only for Peppol BIS Billing 3.0 should not expect to receive XRechnung files over the network. Ask which document types your provider registers.

PINT. The Peppol International invoice model is a common base for national specifications in Australia and New Zealand, Japan, Singapore, Malaysia, the United Arab Emirates and Oman. Its EU version, EU PINT Billing 1.1.1, implements Peppol BIS Billing 3.0 in PINT form (PINT EU). Belgium and Slovakia name BIS Billing 3.0.

Attachments travel inside the invoice. The Belgian administration lists pdf, png, jpg, csv, xlsx and ods as allowed today and forbids sending them separately by e-mail.

How Peppol fits each country’s mandate

Peppol is the default B2B channel in Belgium and, from 2027, the required route in Slovakia; Germany allows it, and France, Poland, Italy, Romania and Spain rely on platforms or clearance systems for B2B. As of 3 October 2026:

Country	Role of the network	Since / from	Peppol ID
Belgium	Default channel for domestic B2B	B2B since 1 Jan 2026 (B2G phased in 2022–2024)	0208 (enterprise number)
Slovakia	Exclusive route through certified delivery services, with reporting (five-corner)	1 Jan 2027 (voluntary in 2026)	0245 (DIČ)
Germany	Allowed, not prescribed, for B2B; one channel to federal authorities	B2G since 27 Nov 2020; B2B receiving since 1 Jan 2025	9930, 0088, 0204, 0246
France	Not prescribed; channel is the approved platform	1 Sep 2026 / 1 Sep 2027	0009, 0002, 0225
Poland	B2G only, through the PEF platform; B2B through KSeF	B2G since 2019; KSeF 2026	9945
Italy	Not used for B2B or B2C; SdI clearance	SdI since 2019	0211
Romania	Not used; RO e-Factura clearance	since 2024	9947
Spain	Peppol BIS accepted between private exchange platforms	start date not yet set	9920

Belgium. Since 1 January 2026, VAT-registered businesses established in Belgium issue and receive domestic B2B e-invoices in Peppol BIS over the network by default. Another channel needs mutual agreement, a customer cannot impose its own portal without written consent, and everyone must still be able to send and receive over the network. Since the tolerance period ended on 31 March 2026, lacking the means is fined EUR 1,500, then EUR 3,000, then EUR 5,000 (Belgium).

Slovakia. From 1 January 2027, VAT payers established in Slovakia send domestic B2B and B2G e-invoices through a certified delivery service, the “digital postman”, which also reports the data; every Slovak business must be able to receive that way. By 24 September 2026 more than 10,000 taxpayers had picked a digital postman on the Financial Administration portal, which does not yet conclude a contract. Reporting failures can be fined up to EUR 10,000, or EUR 100,000 if repeated; a bill not adopted by 3 October 2026 would waive fines for the first half of 2027 (Slovakia).

Germany. Businesses established in Germany must receive e-invoices since 2025 and issue them from 2027 or 2028, over any channel, Peppol included. For federal authorities on the OZG-RE platform the Peppol ID is 0204: plus the Leitweg-ID. Foreign groups should read our guide to German e-invoicing for foreign companies.

France. Since 1 September 2026, businesses established in France receive e-invoices through an approved platform; large and mid-sized companies also issue that way, SMEs from September 2027. The network is not the legal channel, although the DGFiP is France’s Peppol Authority and its start-up guide mentions technical addresses on the network that platforms can use in their exchanges (guide, July 2026). For France, ask whether a provider is an approved platform, not only an access point.

Poland. Domestic B2B invoices go through KSeF in the FA(3) structure. The network serves public procurement: the PEF platform operates within it, with BIS Billing 3.0 as the Polish CIUS (European Commission), and since 2026 PEF passes these invoices to KSeF (Poland).

Italy, Romania and Spain. Italy’s SdI and Romania’s RO e-Factura are clearance systems; a network connection does not replace them. Spain’s adopted mandate treats Peppol BIS as valid between private exchange platforms, but its start date depends on a ministerial order still unpublished on 3 October 2026 (Spain).

Cross-border. From 1 July 2030, the EU’s ViDA package requires EN 16931 e-invoices for intra-EU B2B supplies but prescribes no network. Until then, cross-border exchange over the network works when both sides are connected and choose it (einvoice.belgium.be).

United Kingdom (not in our tracker). The UK government will mandate e-invoicing for all VAT invoices from April 2029, according to HMRC’s Transformation Roadmap update (updated 27 July 2026), which also says that an implementation roadmap with milestones will be published at Budget 2026. A government tax update summary (updated 23 June 2026) states that Peppol will be the core interoperability network for e-invoicing in the UK. Formats, scope details and dates beyond that were not set out in these sources.

How do you get connected to Peppol?

You connect through a certified provider, usually built into your accounting or ERP software, after mapping each entity’s obligations and fixing its IDs. The order below works for a single company and for groups with several entities. Groups should run it per legal entity, because the obligation, the participant ID and often the provider differ by country. The readiness check lists the obligations per entity.

1. Map the obligationsFor each entity: which countries, sending or receiving, B2B or B2G, from which date, and whether reporting is involved (Slovakia) or a different channel applies (France, Poland, Italy, Romania).
2. Choose the routeSoftware with a built-in connection, a provider connected to your ERP by API or connector, or your own access point. Check the provider on the official list and, for Slovakia, on the Financial Administration's list.
3. Fix the Peppol IDs0208 in Belgium, 0245 in Slovakia, 9930 or another agreed scheme in Germany. Search the Peppol Directory first to see whether the ID is already registered somewhere.
4. Register the document typesAt least the BIS Billing 3.0 invoice and credit note; XRechnung for German partners if needed; self-billing if you use it.
5. Test with real partnersSend test invoices, for Germany to the OZG-RE test environment (0204:99661-WEBSERVICEOZG-28), and receive a test invoice from a supplier.
6. Connect the inbound sideRoute received invoices to accounts payable and the archive, with the original XML and the delivery metadata.
7. MonitorWatch failure messages (MLS), rejections and invoices sent outside Peppol, and tell customers and suppliers your ID.

Software suppliers that want to connect their own product to the network do this through a certified provider as well; the Belgian list of compliant software is for end-user software only.

What does Peppol cost, and what drives the price?

No authority sets a price for Peppol: service providers set their own, and the connection can cost nothing when it is included in accounting software. The Slovak Financial Administration states that each party bears its own costs and providers set their prices independently. The Belgian administration keeps prices off its software list because they change often, and notes that meeting the obligation can cost nothing if it is included in accounting software or a bank account (efacture.belgium.be). The German federal FAQ notes that providers usually charge by the number or volume of invoices.

What moves the price in practice:

• Volume and direction. Invoices sent and received per month; some offers count both directions, some only one.
• Number of entities and Peppol IDs. Each legal entity usually needs its own registration.
• Countries and reporting. Slovakia’s reporting, French platform services or connections to KSeF, SdI and RO e-Factura are separate services.
• Integration. A ready-made connector for your ERP costs less to run than a custom API project; set-up fees often sit here.
• Conversion. Mapping your ERP’s output to Peppol BIS or XRechnung, and inbound XML to your posting format.
• Validation and rendering. Checking inbound invoices against the specification and producing a readable view.
• Archiving. Whether the provider stores invoices, for how long and at what price.
• Support and service levels. Response times, monitoring and help with failed deliveries.

Running your own access point is rarely worth it for an end user. The association’s fees for new members since 1 July 2025 show what it involves: a service provider with access point and SMP and 251 to 2,500 employees pays a EUR 4,850 sign-up fee, an annual fee of EUR 6,750 and a certification fee of EUR 2,500 that recurs every year (membership fees). Development, operation, testing, security and compliance come on top. The German federal FAQ recommends your own access point only when invoice volume is high enough to justify it.

What to check with a Peppol provider

Ten points, from certification to exit terms, decide whether a provider fits your entities and countries.

• Certification. Is the provider on the official list as access point and SMP? If only as an access point, who runs the SMP? For Slovakia: is it on the Financial Administration's list?
• Countries beyond the network. Which of your countries need more than Peppol (Slovak reporting, French approved platform, KSeF, SdI, RO e-Factura), and which of these does the provider cover itself?
• Peppol IDs. Which schemes will it register for each entity, and does it follow national rules such as 0208 in Belgium and 0245 in Slovakia?
• Document types. Which are registered in the SMP: BIS invoice and credit note, XRechnung in UBL and CII, self-billing?
• Validation and status. Are inbound invoices validated, how are failures reported (MLS), and where do you see the status of each invoice?
• What you receive. The original XML unchanged, embedded attachments, a readable rendering and the delivery metadata, through which interface?
• Logs and evidence. How long are transmission logs kept, and can you export them?
• Switching provider. Notice period, how the Peppol ID is deregistered and moved, and how quickly.
• Data location and subcontractors. Where invoices are processed and stored, and which partners are involved.
• Price units. Per document, per direction, per entity, per country, plus set-up and minimum terms, in one table.

Peppol and the DMS: getting received invoices into the archive

The network ends at corner 4; approval, posting and archiving are yours. Our guide from e-invoice to archive follows these steps in eight countries. What arrives is an XML file, for BIS Billing in UBL syntax, with attachments embedded. Four points matter for the archive:

1. Keep the XML as the original. The structured file is the invoice. Germany requires at least the structured part to be kept unaltered, Slovakia requires e-invoices to be kept in their original XML form for ten years, and Belgium’s archiving rules are unchanged at seven years. A PDF rendering is a viewing aid, not a replacement. Our guide to e-invoice archiving requirements compares the rules in eight countries.
2. Make it readable. The association publishes a stylesheet and an HTML viewer for UBL instances with the BIS specification. A DMS or invoice tool should display the XML for approvers and auditors without changing the stored file.
3. Store the delivery data. Sender and recipient participant IDs, document type, message ID, receipt time and status. Slovakia requires providers to keep logs for at least six months; your own archive must cover the full statutory period, so keep this evidence with the invoice.
4. Extract the attachments, keep the link. Delivery notes or time sheets embedded in the invoice should be filed as separate documents but stay linked to the invoice.

Over the network, the Slovak authority confirms, no qualified electronic signature or seal is needed. Check whether your DMS reads Peppol BIS and XRechnung directly and connects to your provider, or whether the ERP receives first and hands over to the archive. The DMS finder filters vendors with a checked data sheet by e-invoice formats, Peppol, ERP interfaces and archive audits.

Where to start

Where to start with Peppol depends on the country of each entity. Belgian entity: check the 0208 registration and that inbound invoices reach your archive as XML. Slovak entity: choose and test a certified delivery service before 1 January 2027. Germany: Peppol is one sensible channel, especially for public-sector customers. France, Poland, Italy and Romania: plan for the national platforms first. The e-invoicing tracker shows every date with its legal source, the readiness check turns your entities into a list of obligations, and more guides are in the guides section.