What is Peppol? The open network for structured invoices
What is Peppol: the open network Belgian B2B uses to exchange structured invoices. Network versus format versus Access Point, four-corner delivery, and 0208 identifiers.
Updated
Peppol is an open, federated network that organisations use to address, discover, and deliver structured business documents. It is not a file format, not a single software brand, and not a PDF sent by email. In Belgium, Peppol is the usual channel for structured B2B invoices between VAT-liable businesses.
Governance and specifications sit with OpenPeppol. You do not install Peppol. You join through a certified Access Point and a participant identity.
When you need this
You need a clear Peppol model when you:
- Must send or receive structured B2B invoices in Belgium
- Hear “we do e-invoicing” and the speaker means PDF by email
- Need to know what “being on Peppol” changes in daily operations
- Mix up Peppol with a file format, a buyer portal, EDI, or Mercurius
This article explains the network. Invoice semantics belong in EN 16931, UBL, and the structured invoice. Who is in scope for the Belgian duty belongs in the Belgian e-invoicing obligation.
Network, format, and Access Point
Three layers get collapsed into one word. Keep them separate.
| Concept | Role | What it is not |
|---|---|---|
| Peppol | How documents are addressed, discovered, and delivered between organisations | A PDF template or a government login portal |
| EN 16931 / UBL / BIS Billing | What the invoice means and how it is encoded as data | The delivery network itself |
| Access Point | The certified service that connects your systems to the network | Your enterprise number, and not “any XML export” |
Peppol is a set of specifications, trust rules, and certified providers that interconnect. “Peppol invoicing” in Belgian B2B usually means: a structured invoice (EN 16931 in UBL, Peppol BIS Billing) delivered over that network.
- Peppol
An open, many-to-many exchange network for structured business documents. In Belgian B2B it is the common channel for machine-readable invoices, not a file you attach to an email.
How an exchange works (four-corner)
Peppol uses a four-corner path. The sender and the buyer never need a private file-drop between their ERPs.
| Corner | Who | Job |
|---|---|---|
| C1 | Sender (supplier) | Produces a structured invoice in their software |
| C2 | Sender’s Access Point | Looks up the buyer, then delivers the document |
| C3 | Buyer’s Access Point | Accepts the document and routes it inbound |
| C4 | Buyer (customer) | Receives machine-readable data in AP or accounting |
Typical Belgian B2B path:
- The sender produces a structured invoice (typically UBL under Peppol BIS Billing / EN 16931).
- The sender’s Access Point looks up the buyer’s Peppol identity and capabilities (can this party receive an invoice?).
- The document is delivered to the buyer’s Access Point.
- The buyer’s software books fields (parties, lines, VAT, totals) without retyping a PDF.
Addressing and delivery are network concerns. Field completeness and VAT logic are document concerns. Mixing those layers causes most “we thought we were compliant” failures.
Peppol identifiers (Belgium)
Participants are addressed with a Peppol participant ID. Belgian businesses commonly use scheme 0208 plus the enterprise number (BCE / KBO), for example 0208:0123456789.
| Fact | Implication |
|---|---|
| The identifier names the legal entity on the network | Partners look you up by enterprise number, not by email |
| Knowing your KBO/BCE is not the same as being registered | Publication happens via an Access Point |
| “On Peppol” means discoverable and able to receive (and usually send) | A silent inbox still breaks supplier workflows |
How to read, request, and share the ID is a separate topic: Peppol ID explained. To check a counterparty, use participant lookup.
- Peppol participant ID
The network address of an organisation (in Belgium typically
0208:plus the enterprise number) used to look up who can receive which document types.
Belgium B2B rules
Belgium’s structured B2B e-invoicing rules use Peppol as the common exchange channel between VAT-liable businesses. That choice avoids hundreds of bilateral file drops and email conventions that break automation.
This is orientation, not tax or legal advice. Confirm your VAT status, legal form, and transaction mix against FPS Finance and your accountant. Scope, start date, and exclusions sit in the Belgian e-invoicing obligation.
| Everyday phrase | Mandate-oriented meaning |
|---|---|
| “Electronic invoice” | Often: any invoice sent by email |
| Structured e-invoice | Machine-readable document software can process without retyping |
| Peppol invoice | Structured invoice delivered over the Peppol network |
| Peppol B2B | Private VAT-liable parties exchanging on the open network |
| “We are on Peppol” | Identity published, send and receive actually work |
A PDF remains useful as a human-readable view. It does not replace a structured Peppol invoice when the mandate requires structured electronic invoicing. B2C sales to private consumers usually stay on another channel; see B2B vs B2C.
Worked example: Atelier Nord
Atelier Nord SRL is a joinery in Ghent (enterprise number 0123.456.789). Until 2025 it emailed PDF invoices to about forty Belgian VAT clients, sent a PDF to one commune for a workshop window, and still invoiced private homeowners on paper or PDF.
After it joins through an Access Point, partners look up 0208:0123456789. Belgian B2B invoices now travel C1 to C4. The commune still wants a structured send, but that public path is Mercurius / B2G, not “the private mandate is done.” Homeowners remain B2C: a PDF can still be the practical invoice.
A timber supplier who emails factures@atelier.be a PDF is not using Peppol, even if the PDF looks modern. Atelier Nord is reachable only once receive capability is published, not merely because the KBO number exists.
Peppol versus PDF, EDI, and Mercurius
Use this table to pick the right article, then stop. Each comparison has its own page.
| You are comparing | Short distinction | Full article |
|---|---|---|
| Peppol vs PDF | Peppol delivers structured data; a PDF is a page image. Emailing a PDF is not Peppol delivery. | PDF versus structured invoice |
| Peppol vs EDI | Peppol is open many-to-many with certified Access Points. Classic EDI is usually a private corridor per buyer. | Peppol versus EDI |
| Peppol vs Mercurius | Mercurius is the Belgian public-sector reception layer on the same network family. Private B2B Peppol is a different obligation. | Mercurius and B2G |
Peppol is also not a single “Peppol platform” you log into like a bank. Software products sit on the network via an Access Point. The network is shared; the product is not the network.
Common mistakes
- Treating Peppol as a PDF template or a single software brand
- Assuming email delivery equals Peppol delivery
- Publishing send capability but leaving receive capability broken
- Confusing “we can export UBL” with “we are reachable on Peppol”
- Treating the enterprise number as registration
- Assuming one commune on Mercurius covers all private B2B clients
- Assuming an existing EDI corridor with one retailer covers the rest of the book
FAQ
What is Peppol?
An open network for exchanging structured business documents. In Belgian B2B it is the usual channel for machine-readable invoices, not a PDF and not a file format.
How does Peppol work?
The sender’s Access Point looks up the buyer, then delivers a structured document to the buyer’s Access Point (four-corner model). The buyer’s software receives data, not only an email attachment.
What is a Peppol invoice?
A structured invoice (typically EN 16931 in UBL under Peppol BIS Billing) delivered over the Peppol network. The word names the channel plus the structured document, not a special VAT type.
Is Peppol a platform or a network?
A federated network of certified Access Points. You do not create an account at a single central “Peppol platform.” Your software connects through one Access Point.
What is the Peppol framework or standard?
OpenPeppol publishes specifications, trust rules, and document profiles (for invoices, often BIS Billing). The semantic invoice model is EN 16931; UBL is a common encoding. Peppol is the interchange framework around those artefacts.
Is Peppol mandatory for Belgian B2B?
Belgium’s structured B2B duty uses Peppol as the common exchange channel for in-scope domestic invoices. Who is in, who is out, and from when is defined on the obligation page, not here. Confirm against FPS Finance.
Is Peppol the same as EDI?
No. Peppol is an open many-to-many network. Classic EDI is usually a private, partner-specific corridor. They can coexist. See Peppol versus EDI for the fit decision.
What is the difference between Peppol and Mercurius?
Peppol is the network. Mercurius is Belgium’s public-sector hub for receiving structured invoices to government bodies. Private B2B Peppol is a different obligation on the same network family.