Peppol e-invoicing explained: BIS Billing 3.0, Belgium’s 2026 mandate and beyond

Peppol e-invoicing is how many European governments and businesses exchange e-invoices. Belgium has made it the default for invoices between Belgian businesses since 1 January 2026. Here is how Peppol works, what a Peppol BIS Billing 3.0 file is, and how to create one and hand it to your access point.

Last checked 28 October 2026.

What Peppol is

Peppol is a framework of shared rules and formats for exchanging business documents such as orders and invoices. It is run by OpenPeppol, a non-profit association under Belgian law. Peppol is not a portal or a single service: it connects many providers.

It works on a four-corner model. You connect to a Peppol service provider (an access point) of your choice, and your customer connects to theirs. Your provider passes the invoice to theirs over the network. Once connected, you can send to anyone on Peppol, whichever provider they use.

Each business on the network has a Peppol ID: a scheme (for example the Belgian enterprise number or a VAT number) and the number itself. Many businesses are listed in the public Peppol Directory.

What Peppol BIS Billing 3.0 is

Peppol BIS Billing 3.0 is the invoice format used on Peppol in Europe. It is a Core Invoice Usage Specification (CIUS) of EN 16931: it narrows the European standard with a few extra rules, so every valid BIS Billing 3.0 invoice is also a valid EN 16931 invoice. Invoices are XML files in UBL syntax.

Compared with a plain EN 16931 invoice, BIS Billing 3.0 needs an electronic address (Peppol ID) for both seller and buyer, a buyer reference or order reference, and some country-specific details. Dutch sellers, for example, must give their KvK or OIN number and full address.

Belgium: Peppol for business invoices since 1 January 2026

Since 1 January 2026, all Belgian businesses liable to VAT must issue structured e-invoices to other Belgian businesses. The obligation covers invoices drawn up from that date. Invoices to private consumers are not covered, and cross-border invoices are not affected by this rule.

The structured invoice is the only legal invoice. A PDF or paper copy may still be sent alongside it, but sending a PDF by email is no longer enough.
Invoices should in principle be in the Peppol BIS format and are exchanged over the Peppol network, between the two businesses’ software.
Another format is only possible if both parties agree and it still meets the European standard. The government recommends putting that agreement in writing.
The obligation also applies to businesses under the small-business exemption scheme.
For January to March 2026, the tax administration announced a tolerance period without penalties for problems directly linked to the new obligation, for businesses that prepared in time and reasonably. Cases are assessed individually.

This is general information, not legal or tax advice. Check your own situation on einvoice.belgium.be or with your accountant.

Other countries using Peppol

OpenPeppol lists Peppol Authorities in many countries, including Belgium, Denmark, Finland, France, Germany, Greece, Iceland, Ireland, Italy, Luxembourg, the Netherlands, Norway, Poland, Portugal, Slovakia and Sweden, as well as England, Australia, New Zealand, Japan, Singapore, Malaysia and the United Arab Emirates. How Peppol is used differs by country: some use it mainly for invoices to public bodies, others for business invoices too.

Outside Europe, countries often use their own Peppol invoice specification. Australia and New Zealand, for example, use the A-NZ specification, which moved to the Peppol International (PINT) model. The file our tool creates follows the European BIS Billing 3.0 specification.

The United Kingdom published a roadmap on 28 October 2026: from April 2029, VAT-registered businesses will have to issue and receive VAT invoices as e-invoices, with some exemptions, and Peppol will be the core framework. The detailed UK standards are expected between October 2027 and April 2028.

The EU’s next step: ViDA and 2030

The EU adopted the VAT in the Digital Age (ViDA) package on 11 March 2025. It makes e-invoicing the default way of issuing invoices and lets member states require e-invoices for domestic sales under certain conditions, without the special EU permission this used to need. E-invoices should in principle follow the European standard EN 16931.

From 1 July 2030, digital reporting requirements will apply to cross-border business transactions within the EU. Businesses selling to other EU countries should expect to issue EN 16931 e-invoices for those sales.

How to create a Peppol invoice with our tool and send it

Get your Peppol ID from your Peppol access point or your accounting software, if it is connected to Peppol.
In our e-invoice generator, open Your invoice details. Under Peppol ID, choose the Type (for example Belgium: enterprise number) and enter your Peppol ID. Dutch sellers also enter their Company registration number and choose Netherlands: KvK or Netherlands: OIN as Type of registration number. Choose Save details.
Ask your customer for their Peppol ID, or look it up in the Peppol Directory. Enter it under Peppol ID for the customer.
Create the invoice and choose Check and issue.
Download Peppol BIS Billing 3.0 (UBL). If it says Not ready, the message lists what is missing.
Upload the file to your Peppol access point or to Peppol-connected accounting software. Your provider delivers it over the network.

Our tool does not connect to the Peppol network and cannot deliver invoices through it. It creates the file; your access point sends it.

Questions

Does your tool send invoices through Peppol?

No. It creates a valid Peppol BIS Billing 3.0 file, but it is not an access point. You upload the file to your own Peppol access point or to accounting software connected to Peppol, which delivers it. If you do not have one yet, many providers offer Peppol access, often included in accounting software.

Where do I get a Peppol ID?

Your Peppol access point registers you on the network and tells you your Peppol ID. It is usually based on a number you already have, such as your Belgian enterprise number, Dutch KvK number, VAT number or Australian ABN. For your customers, ask them or look them up in the public Peppol Directory.

What is a Peppol access point?

An access point is a certified Peppol service provider that sends and receives documents on the network for its customers. Under the four-corner model you and your customer can use different access points. Many accounting programs include one, and standalone providers offer upload of ready-made invoice files.

Can I email a Peppol UBL file instead?

Technically yes, and some customers accept it. For invoices between Belgian businesses, though, Belgium expects the Peppol network by default, and other arrangements need your customer’s agreement. In Germany, email is an accepted route for e-invoices. Ask your customer what they want.

Can I use your Peppol file in Australia or New Zealand?

Probably not for Peppol delivery there. Australia and New Zealand use their own A-NZ Peppol specification, based on Peppol International (PINT), while our tool creates the European BIS Billing 3.0 file. For customers in Europe, the file is the right one.

Sources

General information, not legal advice. Laws and dates change; check the sources or ask an adviser for your situation.