E-Invoicing Standards

PEPPOL

PEPPOL is a global framework for standardized electronic document exchange, enabling secure, efficient cross-border B2G and B2B transactions.

Overview

PEPPOL (Pan-European Public Procurement Online) is a set of open specifications for establishing a federated electronic procurement system. It enables organizations to exchange machine-readable procurement documents (e.g., invoices, orders) across jurisdictions, eliminating manual data entry and ensuring interoperability.

Architecture

Discovery

  • Service Metadata Locator (SML): Central database listing participants, their supported standards, and linked Service Metadata Publishers (SMPs).
  • Service Metadata Publisher (SMP): Extends participant metadata to include technical details (e.g., API endpoints) for document delivery.

Delivery

  • Uses eDelivery AS4 protocol over Transport Layer Security (TLS) for secure, validated document transfer.
  • Four-corner model: Sender and receiver connect via independent Access Points (APs), discovered through SML/SMP.

Governance

  • Governed by OpenPeppol AISBL, a non-profit association registered in Belgium.
  • Peppol Authorities (PAs): Country-specific bodies that approve AP/SMP providers and set local requirements.
  • Transport Infrastructure Agreements (TIAs): Contracts ensuring compliance with Peppol standards.

History

  • Originated as an EU-funded project (2008–2012) to standardize cross-border e-procurement.
  • OpenPeppol Association founded in 2012 to maintain and expand the framework.

Adoption

Europe

  • Mandatory in public sector: Denmark, Sweden, Norway, Germany, Austria, Italy, Finland, Netherlands, Belgium (from 2026).
  • UK: Integral to NHS eProcurement; mandatory for suppliers since 2019.

Global Expansion

  • Asia-Pacific: Singapore (2018), Japan (2021), Australia, New Zealand, Malaysia.
  • Americas: Canada and USA exploring adoption.

Key Benefits

  • Cost Savings: Reduces invoice processing costs by ~75% compared to paper/PDF methods.
  • Faster Payments: Enables real-time invoice delivery.
  • Security: PKI certificates and TLS prevent fraud and ensure data integrity.
  • Scalability: "Connect once, connect to all" model eliminates custom EDI links.

Technical Specifications

  • Peppol BIS 3.0: Standardizes document formats (e.g., UBL, CII) for interoperability.
  • Peppol ID: Unique identifier using existing codes (e.g., VAT, GLN) prefixed by scheme (e.g., 9930:DE123456789).
  • Peppol International Invoicing Model (PINT): Extends BIS for global compatibility.

Challenges

  • Compliance: Varying national regulations require adaptations.
  • Adoption Barriers: SMEs may face technical/financial hurdles in joining the network.

Summary

PEPPOL streamlines global e-procurement by standardizing document exchange, ensuring security, and enabling seamless cross-border transactions. Its governance by OpenPeppol and country-specific authorities ensures compliance while fostering international growth.

PEPPOL | PineBill Invoice Glossary