Peppol in one sentence
Peppol is an international network that lets two businesses exchange commercial documents, invoices above all, straight from one piece of software to another. You send from your invoicing tool, your customer receives it in theirs, with no attachment to open and no figures to retype.
The closest comparison is the phone system. Whichever operator each side uses, the call goes through because everyone follows the same rules. Peppol plays that role for invoices: every business picks its own provider and the documents still arrive.
The name comes from Pan-European Public Procurement On-Line. It started as a way to simplify public tenders across Europe, and it has long outgrown that scope. Today an invoice between two Belgian small businesses travels over the very same network.
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Peppol is not software you install, it is a network your software connects to.
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Peppol belongs to no private company: the rules are public and open to all.
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Peppol changes neither your numbering nor your payment terms, it carries the invoice.
Mostly interested in what changes in your day to day invoicing? Our practical article on Peppol e-invoicing goes into that in more detail.
The Peppol programme: origins and governance
The Peppol programme began in 2008 as a project funded by the European Commission. The goal fitted in a single sentence: let a business bid for a public contract in another country without adapting to the habits of every administration.
European funding ended in 2012, but the work carried on. OpenPeppol, a non-profit association under Belgian law, took over governance and has maintained the specifications from Brussels ever since. Its members are service providers, public bodies and software vendors.
Each participating country also appoints a Peppol authority, responsible for applying the rules locally and approving access points. In Belgium that role belongs to the FPS Policy and Support, better known as BOSA.
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The programme sets the document formats and transport rules, not the price of services.
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An access point signs an agreement and stays under the supervision of a Peppol authority.
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Because the specifications are public, switching provider does not mean switching format.
How the network works
The network runs on what is called a four corner model: you, your provider, your customer's provider, then your customer. You only ever deal with your own provider, and the two access points sort out the rest between them.
So that the invoice reaches the right recipient, every participant has an identifier. In Belgium it is the company number. A directory called the SMP records which access point serves that identifier and which documents it accepts.
An invoice's journey, corner by corner
| Step |
Who is involved |
What happens |
| Corner 1 |
You, the sender |
You create the invoice in your software |
| Corner 2 |
Your access point |
It validates the document and puts it on the network |
| Corner 3 |
Your customer's access point |
It receives the invoice and confirms delivery |
| Corner 4 |
Your customer |
They find the invoice straight in their own tool |
You do not choose your customer's access point, and they do not choose yours. That is exactly what makes the network usable by everyone.
What a Peppol invoice contains
What travels over Peppol is not a PDF but a structured file, meaning a series of named fields that the recipient's software reads without anyone stepping in.
The format is called Peppol BIS Billing 3.0. It applies the European standard EN 16931, which sets the minimum content of an electronic invoice, and it is written in UBL, a markup language comparable to the one that structures a web page.
The effect is immediate: an incomplete invoice is refused at departure instead of being discovered three weeks later by your customer's accountant. A missing company number or a line without a VAT rate stops the send.
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Full identification of sender and recipient, company number included.
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Line by line detail, each with its taxable amount and VAT rate.
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Payment details, the due date and the account to credit.
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A reference to a purchase order or delivery note whenever your customer asks for one.
Nothing stops you from also emailing a readable PDF to your contact. The structured document is the one that counts as the original.
The Belgian mandate since 2026
Since 1 January 2026, invoices between VAT registered businesses established in Belgium must be issued and received in structured electronic form. For those exchanges, a PDF sent by email no longer does the job.
The mandate covers domestic business to business trade. Invoices to consumers stay outside it, as do till receipts. Receiving, on the other hand, concerns almost everyone, since your suppliers will now be sending through Peppol.
Who has to invoice through Peppol in Belgium
| Type of trade |
In scope |
What to put in place |
| Between VAT registered businesses in Belgium |
Yes |
Issue and receive structured invoices |
| To a consumer |
No |
A standard invoice with the usual legal wording |
| To a customer abroad |
Outside the Belgian mandate |
Peppol stays available and is often welcomed |
| Self-employed under the VAT exemption scheme |
Receiving above all |
Be able to receive your supplier invoices |
| Business exempt under article 44 |
Issuing not targeted |
Check your position with your accountant |
Europe is heading the same way with the VAT in the Digital Age package, which will gradually extend electronic invoicing to trade between member states. What you set up today will still serve you tomorrow.
How to join the network
Joining Peppol requires no paperwork with the government. You go through software connected to an access point, and your entry in the directory is created through it.
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Check your company details: number, registered address, VAT scheme and bank account.
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Switch Peppol on in your invoicing software, which registers your company number in the directory.
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Fill in the company number of your business customers, since that is their address on the network.
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Send a first real invoice and check the delivery receipt.
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Turn on receiving so supplier invoices land straight in your bookkeeping.
At Novadesko, activating your Peppol identifier is part of the subscription and happens from your settings. There is no separate contract to negotiate with an access point.
The Peppol vocabulary in plain words
A handful of terms come up constantly once electronic invoicing is on the table. Here they are in everyday language, worth keeping to hand during your first setup.
The words that keep coming up
| Term |
What it means |
| Peppol |
The network that carries documents between businesses |
| OpenPeppol |
The Brussels based association that runs the programme and its rules |
| Access point |
The approved provider that puts your documents on the network |
| Peppol identifier |
Your address on the network, in Belgium your company number |
| SMP |
The directory that says where a document should be delivered |
| Peppol BIS Billing 3.0 |
The invoice format used on the network |
| EN 16931 |
The European standard setting the content of an electronic invoice |
| UBL |
The markup language the structured invoice is written in |
| Peppol authority |
The national body approving access points, FPS BOSA in Belgium |
Frequently asked questions
What is Peppol, in two sentences?
Peppol is an international network that lets businesses exchange structured electronic invoices from one piece of software to another. Every participant is identified by their company number and goes through an approved access point, much as you go through an operator to make a call.
Who runs the Peppol programme?
The programme started in 2008 with European Commission funding and was later taken over by OpenPeppol, a non-profit association based in Brussels. Each country also appoints a Peppol authority, the FPS Policy and Support in Belgium.
Is Peppol mandatory in Belgium?
Yes for invoices between VAT registered businesses established in Belgium, since 1 January 2026. Invoices to consumers and till receipts are not covered.
What is the difference between a PDF and a Peppol invoice?
A PDF is a picture of an invoice that a person has to read and retype. A Peppol invoice is a validated set of data that the recipient's software reads directly. The structured version is the one that counts as the original.
Do you have to pay to use Peppol?
The network itself charges businesses nothing: you pay the software or provider that connects you. At Novadesko, activating your identifier is included in the subscription, and your sending volume then depends on your plan.
How do you know whether a customer is reachable on Peppol?
Your software queries the network directory using your customer's company number and tells you whether they are registered. Our Peppol page offers the same lookup openly, with no account needed.
Does Peppol work outside Belgium?
Yes, the network is used across much of Europe and well beyond, notably in Australia, New Zealand and Singapore. An invoice to a foreign customer registered on Peppol goes out in exactly the same way.
Do you need special software to receive Peppol invoices?
You need a tool connected to an access point. Most Belgian invoicing packages now include one, Novadesko among them, and the invoice you receive then lands directly in your bookkeeping.
Read next
This guide is for information only. Thresholds and amounts are indexed every year, so check them with the FPS Finance or with your accountant before you act on them.
