The Peppol e-invoice format explained
BIS Billing 3.0, Access Points & how it differs from XRechnung and ZUGFeRD
Key takeaways
- What is Peppol: An international network for securely exchanging electronic invoices via certified Access Points.
- Format: Peppol uses Peppol BIS Billing 3.0 (UBL), which complies with EN 16931 – compatible with the German e-invoicing mandate.
- Peppol ID: Every participant has a unique Peppol Participant ID (e.g. based on the VAT ID or Leitweg-ID).
- Who needs it: Relevant for B2G (public authorities, e.g. via Leitweg-ID) and increasingly for cross-border B2B in the EU.
What is Peppol?
Peppol (Pan-European Public Procurement OnLine) is an international network through which companies and public authorities exchange electronic documents – above all e-invoices – in a standardised and secure way. Instead of emailing each invoice, you hand it to a certified "Access Point" that delivers it to the recipient over the Peppol network.
Peppol is governed by the non-profit organisation OpenPeppol. In Germany, the federal and state governments use Peppol as one of the official transmission channels for e-invoices to public administration.
The Peppol format (BIS Billing 3.0)
The technical invoice format in the Peppol network is called Peppol BIS Billing 3.0. It is based on UBL 2.1 (Universal Business Language) and fully complies with the European standard EN 16931 – the same standard that XRechnung and ZUGFeRD are built on. A Peppol invoice is therefore a valid e-invoice format under the German e-invoicing mandate.
The four-corner model & Access Points
Peppol works according to the "four-corner model": the sender (corner 1) hands the invoice to their Access Point (corner 2). This forwards it over the Peppol network to the recipient's Access Point (corner 3), which finally delivers it to the recipient (corner 4). Each side only needs one Access Point – not a separate connection for every business partner.
- Corner 1: Sender (invoice issuer)
- Corner 2: Sender's Access Point
- Corner 3: Recipient's Access Point
- Corner 4: Recipient (invoice recipient)
Peppol vs. XRechnung & ZUGFeRD
A common misconception: that Peppol, XRechnung and ZUGFeRD are alternatives. In fact they describe different things. XRechnung and ZUGFeRD are invoice formats; Peppol is primarily a transport network with its own format (BIS Billing 3.0). All three are based on EN 16931.
| Standard | Type | Content |
|---|---|---|
| XRechnung | Format (XML) | Pure XML, German standard (CIUS) |
| ZUGFeRD | Format (hybrid) | PDF/A-3 with embedded XML |
| Peppol BIS 3.0 | Format + network | UBL XML + secure transport channel |
Peppol in Germany: B2G & Leitweg-ID
Anyone issuing invoices to German public authorities (B2G) can submit them via Peppol. The prerequisite is the recipient's Leitweg-ID, which serves as routing information. The central invoice receipt platforms ZRE (federal) and OZG-RE are connected to the Peppol network.
In the B2B area, Peppol is gaining further importance with the e-invoicing mandate phasing in from 2025 and the EU initiative ViDA (VAT in the Digital Age) – especially for cross-border invoices.
How to send a Peppol invoice
You do not need your own technical connection. With invoicing software connected to a Peppol Access Point, you create the invoice as usual and send it in a few clicks – the software handles the format, validation and delivery.
Frequently asked questions
Is a Peppol invoice valid in Germany?
Yes. Peppol BIS Billing 3.0 complies with EN 16931 and therefore counts as a permitted structured e-invoice format under the e-invoicing mandate.
What is a Peppol ID?
The Peppol Participant ID uniquely identifies a participant in the network. It is formed from a scheme (e.g. VAT ID, Leitweg-ID or GLN) and the actual identifier.
Do I need my own Access Point?
No. You use the Access Point of your software or service provider. Your own certification is only required for service providers.
Peppol or XRechnung – which should I use?
It depends on the recipient. For delivery to authorities via the Peppol network you use BIS Billing 3.0; if the recipient explicitly requires an XRechnung file, you deliver XRechnung. Both are EN 16931-compliant.
Does Peppol work across borders?
Yes, that is its core purpose. Peppol is international and enables standardised invoice exchange between participants in different countries.
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