What is Peppol BIS Billing 3.0?
A practical introduction to Peppol BIS Billing 3.0: the network, the document format, identifiers and the rules that matter when you send invoices.
6 min read · Updated 28 Oct 2026
Peppol is two things at once: a network that lets any business send invoices to any other business through certified access points, and a set of document specifications — the Business Interoperability Specifications (BIS). Peppol BIS Billing 3.0 is the invoice and credit note specification, and it is the most widely used EN 16931 profile in Europe.
The four-corner model
You (corner 1) hand your invoice to your access point (corner 2), which looks up the receiver in the Peppol directory (SMP) and delivers it to the receiver's access point (corner 3), which passes it to your customer (corner 4). Belgium and France add a fifth corner: the tax authority receives a copy of the invoice data.
The document: UBL 2.1 with extra rules
A Peppol BIS 3.0 invoice is a UBL 2.1 Invoice or CreditNote that follows EN 16931 and a number of additional Peppol rules. Two identifiers at the top tell receivers what to expect:
<cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
<cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>Peppol rules that catch people out
- PEPPOL-EN16931-R003 — a buyer reference (BT-10) or purchase order reference (BT-13) is required. Ask your customer which reference they want.
- PEPPOL-EN16931-R010 / R020 — both parties need an electronic address (EndpointID) with a scheme, e.g. 0208 for Belgian enterprise numbers or 9930 for German VAT numbers.
- PEPPOL-EN16931-R002 — only one invoice note is allowed, except between two German parties.
- PEPPOL-EN16931-R120 — each line amount must equal quantity × price ÷ base quantity, plus line charges, minus line allowances.
- PEPPOL-EN16931-R051 — every amount must use the document currency, except the VAT total in accounting currency.
Identifiers: the participant ID
Your Peppol address is the combination of a scheme (an EAS code) and an identifier. Most companies are registered with their VAT number or national business register number. Invoices only arrive if the EndpointID in the XML matches what the receiver registered.
Valid is not the same as delivered
A validator checks the document. Delivery also requires that the receiver is registered on Peppol with the endpoint you used. Check the Peppol directory if an invoice bounces.
Where Peppol BIS 3.0 is used
Belgium uses it as the default for its 2026 B2B mandate. Latvia and Slovakia base their mandates on it. The Netherlands, Nordics, Germany (B2G), Ireland, Australia, New Zealand, Singapore and Japan all use Peppol widely.
This guide summarises public specifications and official guidance. It is not legal or tax advice — check with your adviser for your situation.