Peppol for small businesses: how it works and how to get an ID
Peppol is an open network for exchanging structured invoices, run by the non-profit OpenPeppol. A small business joins through one certified access point, gets a Peppol ID and can then send and receive invoices with any other participant. Belgium has used it as the default channel for domestic B2B invoices since 1 January 2026, and Slovakia follows on 1 January 2027. Ireland mandates EN 16931 e-invoices from November 2028, but has not prescribed Peppol for B2B.
What Peppol is
Peppol started as an EU public procurement project and is now governed by OpenPeppol. It defines three things:
- A delivery network. Documents travel between certified access points over a common protocol. Any access point can deliver to any other.
- Document standards. Invoices follow Peppol BIS Billing 3.0, a profile of the European standard EN 16931 in UBL XML.
- Addressing. Every participant has a Peppol ID listed in a directory, so senders can find where to deliver and which document types the receiver accepts.
You never choose your customer's provider. You pick your own access point and the network does the rest. More background is in the Peppol glossary entry.
The four-corner model
Peppol is usually drawn with four corners:
- Corner 1 – the sender, for example your business.
- Corner 2 – the sender's access point, which connects you to the network.
- Corner 3 – the receiver's access point.
- Corner 4 – the receiver.
You only need a contract with corner 2. It looks up the receiver's Peppol ID, finds corner 3 and delivers the document, much like e-mail between different providers.
Some countries add a fifth corner: a copy of the invoice data goes to the tax authority. Belgium plans this kind of e-reporting for a later phase; in the first phase, which started on 1 January 2026, invoice data is not yet passed to the government. For the business the mechanics stay the same, because the reporting happens at access point level.
Where Peppol matters in the EU
📊Peppol and structured invoices in selected countries (status October 2026)
| Country | Status |
|---|---|
| Belgium | Structured B2B invoices mandatory since 1 January 2026, Peppol BIS as reference format; B2G since 1 March 2024 for new contracts |
| Slovakia | Domestic e-invoicing over Peppol scheduled from 1 January 2027, voluntary use during 2026 |
| Ireland | From 1 November 2028 large corporates issue EN 16931 e-invoices to Irish business customers and all businesses must be able to receive them; Revenue has not set Peppol as the B2B channel |
| Germany | Peppol is one accepted channel next to e-mail; no central platform |
| Italy, Poland | Central platforms (SdI, KSeF) for domestic invoices; Peppol used for public-sector or cross-border cases |
The Belgian rules are explained on the official e-invoice portal. The Irish phases are on Revenue's VAT modernisation timeline: phase two extends the obligation in November 2029 to all VAT-registered businesses trading cross-border in the EU, and phase three in July 2030 covers all intra-EU B2B transactions, in line with ViDA. Peppol is also widely used for invoices to public bodies under Directive 2014/55/EU.
What a Peppol ID looks like
A Peppol ID combines a scheme identifier with a value. The scheme says what kind of number follows; the value is usually the company registration or VAT number. In Belgium, for example, the enterprise number is the common basis. Your access point tells you which scheme applies.
Two points that catch small businesses out:
- One business can have several IDs, for example one on the company number and one on the VAT number. Registering both helps senders find you.
- Receiving needs registration. Being able to send does not make you reachable. In Belgium, registering on Peppol is treated as agreeing to receive structured invoices.
📋How to get a Peppol ID
- Pick an access point – certified by OpenPeppol, often bundled with invoicing or accounting software.
- Provide your identifiers – the provider registers your Peppol ID and the document types you receive, usually invoices and credit notes.
- Test with a customer – send one invoice to a customer already on Peppol and confirm they can process it.
- Switch your process – invoices to Peppol-enabled customers go through the access point instead of e-mail.
Costs range from free tiers bundled with software to per-document pricing. For a small business the practical choice is usually the access point that comes with the tool it already uses.
Practical example
A two-person IT consultancy in Ghent invoices a Brussels client EUR 3,000 plus 21 % VAT (EUR 3,630). Since 1 January 2026 a PDF by e-mail is no longer enough: the invoice goes out as a Peppol BIS file to the client's Peppol ID. A Dublin agency that invoices the same client is not bound by the Belgian mandate, but if it registers on Peppol, the client can process its invoices the same way.
What Peppol does not solve
Peppol delivers documents; it does not make them correct. A wrong VAT rate, a missing buyer reference or an inconsistent total is still a wrong invoice, and receiving systems often reject it automatically. Validation before sending matters more than with e-mail, because nobody on the other side will phone you about a typo. Check customer VAT numbers with a VAT ID check.
Peppol also does not replace separate national reporting. Hungary, for example, requires real-time invoice data reporting to its tax authority regardless of how the invoice is delivered.
How Kontevia fits
Kontevia produces invoices in Peppol BIS Billing 3.0 and is prepared for delivery over the Peppol network. It is in early access, so delivery is described as "ready for Peppol", not as a live promise for every country. Incoming Peppol invoices are structured XML and go straight into the same posting flow as photographed receipts. See Peppol in Kontevia.
Official sources
- OpenPeppol
- Peppol BIS Billing 3.0 specification
- Belgian e-invoice portal: from when is e-invoicing mandatory
- Revenue: VAT modernisation timeline
This article is general information and does not replace advice from a tax adviser. Information valid as of 11 October 2026.
Frequently asked questions
- Do I need to be a big company to use Peppol?
- No. Any business can send and receive invoices through a certified access point. A sole trader with one invoice a month is registered the same way as a large company.
- What is a Peppol ID?
- A Peppol ID is the address of a business on the network. It combines a scheme code with an identifier, usually the national company or VAT number. Senders use it to look up where your invoices should be delivered.
- Is Peppol mandatory in Belgium?
- Since 1 January 2026 domestic B2B invoices between Belgian VAT-registered businesses must be structured e-invoices, with Peppol BIS as the reference format and Peppol as the default channel. Other formats are possible only by mutual agreement.
- Is Peppol the same as e-invoicing?
- No. Peppol is a delivery network with document standards. E-invoicing is the broader practice of issuing structured invoices. Some countries use Peppol for their mandates, others run central platforms such as KSeF in Poland or SdI in Italy.
Topics:Peppole-invoicingEN 16931BelgiumPeppol IDaccess point
Kontevia is in early access. Country-specific behaviour described here reflects the rules of each state, not a promise that every feature is live in your country today.
Bookkeeping that keeps up with EU rules
Send a receipt by chat or e-mail, and Kontevia reads it, posts it under the rules of your country and prepares VAT and the export for your accountant. Early access is open.
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