Last updated at
August 4, 2026
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Book NowPeppol is a global e-invoicing network governed by OpenPeppol, a non-profit association registered in Belgium. Nearly 50 countries and territories hold OpenPeppol membership as of mid-2026 across five continents. Governments across Europe, Asia-Pacific, the Middle East, and Africa now mandate or support Peppol for B2B and B2G e-invoicing. This guide covers every Peppol country with verified mandates, deadlines, and compliance requirements.
Key Takeaways
Peppol stands for Pan-European Public Procurement Online and was originally developed as an EU public procurement standard. The network supports structured exchange of e-invoices, e-orders, credit notes, and other procurement documents across borders. OpenPeppol sets the technical specifications, certification rules, and compliance requirements for all participating countries and service providers.
Businesses connect to the Peppol network through a certified Access Point and hold a unique Peppol ID. This setup removes the need for custom integrations or bilateral connections between individual trading partners. As of February 2026, over 2.5 million organisations from 111 countries were registered on the Peppol network.
Peppol uses a four-corner model in most countries for structured e-invoice exchange between trading partners. Countries like the UAE and Slovakia have adopted a five-corner model called DCTCE that adds tax authority reporting. The four-corner model has the following four components that facilitate the document exchange process:
| Corner | Participant | Role |
| Corner 1 | Sender (Supplier) | Creates and issues the e-invoice |
| Corner 2 | Sender's Access Point | Validates and transmits the e-invoice through the network |
| Corner 3 | Receiver's Access Point | Receives and delivers the e-invoice to the buyer |
| Corner 4 | Receiver (Buyer) | Processes the received e-invoice in their system |
Peppol Authorities: Official List by Country (July 2026)
OpenPeppol maintains an official list of national Peppol Authorities, updated regularly on the peppol.org website. The table below lists all countries with a dedicated Peppol Authority as of July 2026:
| Country | Peppol Authority |
| Australia | Australian Tax Office (ATO) |
| Belgium | Beleid en Ondersteuning (BOSA) |
| Denmark | Danish Business Authority (ERST) |
| England | Supply Chain Coordination Ltd (SCCL) / NHS |
| Finland | Valtiokonttori (VK) |
| France | Directorate General of Public Finances (DGFIP) |
| Germany | Koordinierungsstelle für IT Standards (KoSIT) |
| Greece | General Secretariat of Information Systems (GSIS) |
| Iceland | Financial Management Authority (FJS) |
| Ireland | Office of Government Procurement (OGP) |
| Italy | Agenzia per l'Italia Digitale (AGID) |
| Japan | Digital Agency, Government of Japan (DAJ) |
| Luxembourg | Ministry for Digitalisation (MDL) |
| Malaysia | Malaysia Digital Economy Corporation (MDEC) |
| New Zealand | Ministry of Business Innovation and Employment (MBIE) |
| Nigeria | Nigeria Revenue Service (NRS) |
| Norway | Norwegian Agency for Public and Financial Management (DFØ) |
| Oman | Oman Tax Authority (Fawtara) |
| Poland | Ministry of Economic Development (MRiT) |
| Portugal | Government Shared Services Entity (eSPap) |
| Singapore | Info-Communications Media Development Authority (IMDA) |
| Slovakia | Financial Directorate of the Slovak Republic (FR SR) |
| Sweden | National Agency for Public Procurement (NAPP) |
| Taiwan | Ministry of Digital Affairs (MoDA) |
| The Netherlands | Netherlands Peppol Authority (NPA) |
| UAE | Ministry of Finance (MoF) |
Peppol E-Invoicing Countries in Europe
Most EU member states mandate Peppol for B2G e-invoicing in public procurement across government entities. Several countries now also mandate B2B e-invoicing through Peppol or Peppol-aligned national platforms.
Belgium mandated Peppol-based B2B e-invoicing for all VAT-registered businesses from January 1, 2026. All in-scope businesses must issue and receive structured e-invoices in the Peppol BIS 3.0 standard. The tolerance period for the B2B mandate ended on March 31, 2026 after a three-month window. B2G e-invoicing through the Mercurius platform uses Peppol as the primary exchange network.
France designated the DGFiP as the national Peppol Authority in July 2025 ahead of the B2B rollout. The B2B e-invoicing pilot went live in February 2026 with select taxpayers participating in the programme. All businesses in France must be able to receive structured e-invoices from September 1, 2026. Large and mid-sized enterprises must also issue e-invoices and submit e-reporting from September 1, 2026. SMEs and micro-enterprises in France must comply with mandatory issuance from September 1, 2027.
Germany mandates e-invoicing for public entities through Peppol using the XRechnung format under KoSIT governance. All domestic B2B businesses in Germany must be able to receive structured e-invoices from January 1, 2025. Mandatory B2B issuance applies from January 1, 2027 for businesses with 2026 turnover above EUR 800,000. All remaining businesses in Germany must begin mandatory B2B e-invoice issuance from January 1, 2028.
Denmark was the first country to mandate e-invoicing for public procurement in 2005 using NemHandel and Peppol. Under the 2022 Bookkeeping Act, mandatory digital bookkeeping and B2B e-invoicing capability are being phased in. Smaller enterprises in Denmark come under the B2B e-invoicing mandate from 2026 onwards.
Norway is a founding Peppol member and has mandated Peppol/EHF for public sector e-invoicing since 2019. The country plans to extend this mandate to B2B e-invoice issuance from January 1, 2027. Mandatory receiving and full digital bookkeeping requirements are expected to follow across Norway by 2030.
Poland uses the national KSeF (Krajowy System e-Faktur) platform alongside Peppol for B2B e-invoicing compliance. Mandatory B2B e-invoicing through KSeF began on February 1, 2026 for large taxpayers with 2024 turnover above PLN 200 million. Most other businesses in Poland followed on April 1, 2026, and micro-enterprises must comply from January 1, 2027.
Croatia's Fiscalization 2.0 reform made B2B e-invoicing and real-time e-reporting mandatory from January 1, 2026. The e-invoicing framework in Croatia is Peppol-based, with FINA acting as a certified Peppol Access Point. Full phase-out of paper invoices in Croatia is expected to be completed by January 1, 2027.
Slovakia mandates B2B e-invoicing and real-time e-reporting from January 1, 2027 using a Peppol five-corner (DCTCE) model. Businesses in Slovakia must exchange EN 16931 invoices and report data to the Financial Administration as Peppol Authority. Voluntary live exchange on the Peppol network started in Slovakia from May 2026 for early adopters. Cross-border Peppol transactions follow on July 1, 2030 in line with the EU's ViDA timetable.
Italy mandates all e-invoicing through the SdI (Sistema di Interscambio) clearance platform for B2B and B2G transactions. Peppol is supported alongside SdI, and Agenzia per l'Italia Digitale (AGID) is the national Peppol Authority.
B2G e-invoicing is mandatory in Greece through Peppol, with invoice data reported to the myDATA platform. Mandatory B2B e-invoicing through the myDATA platform is being phased in across Greece during 2026. Large enterprises in Greece came under the B2B mandate from March 2, 2026 with a transition period. All remaining businesses in Greece must comply with B2B e-invoicing from October 1, 2026.
Spain mandates Peppol for B2G e-invoicing and is phasing in mandatory B2B e-invoicing under Royal Decree 238/2026. Businesses in Spain with annual turnover above EUR 8 million must comply with B2B e-invoicing from October 1, 2027. All other businesses in Spain must comply with B2B e-invoicing from October 1, 2028.
The UK Government announced Peppol as the core interoperability network for e-invoicing across the United Kingdom. Supply Chain Coordination Ltd (SCCL) under the NHS operates as the Peppol Authority for England. Peppol is already used for NHS transactions and public sector e-invoicing across the United Kingdom.
Other European countries participate in the Peppol network at varying levels of adoption and mandate coverage:
The UAE adopted a Peppol-based DCTCE five-corner e-invoicing model for all B2B and B2G transactions. Ministerial Decisions No. 243 and 244 of 2025, issued on September 29, 2025, set the legal framework. B2C transactions are currently excluded from the scope of the UAE e-invoicing mandate.
The UAE Ministry of Finance is the national Peppol Authority governing the phased e-invoicing rollout:
| Phase | Timeline | Scope |
| Pilot Programme | July 1, 2026 | Taxpayer Working Group and voluntary participation |
| Mandatory Phase 1 | January 1, 2027 | Businesses with annual revenue above AED 50 million |
| Subsequent Phases | 2027 onwards | Smaller businesses and government entities |
Oman Peppol Participation
Oman established a national Peppol Authority through the Oman Tax Authority (OTA) for its Fawtara e-invoicing programme. The Fawtara system is based on the Peppol five-corner model and uses the PINT OM invoice standard.
Jordan is piloting Peppol for government-to-business e-invoicing with plans to expand into wider commercial adoption. The government aims to standardise procurement through the Peppol framework in future implementation phases.
Turkey is piloting Peppol to facilitate digital trade between the private sector and government procurement entities. No nationwide Peppol mandate exists in Turkey, and broader adoption is expected as pilot programmes progress.
Singapore leads Peppol adoption in Asia-Pacific through InvoiceNow under IMDA as the national Peppol Authority. The GST InvoiceNow requirement is being rolled out across Singapore in the following six phases:
| Phase | Timeline | Scope |
| Phase 1 | November 2025 | Newly incorporated companies with voluntary GST registration |
| Phase 2 | April 1, 2026 | All new voluntary GST registrants |
| Phase 3 | April 1, 2028 | New compulsory GST registrants and existing businesses with total annual supplies up to SGD 200,000 |
| Phase 4 | April 1, 2029 | Existing businesses with total annual supplies up to SGD 1 million |
| Phase 5 | April 1, 2030 | Existing businesses with total annual supplies up to SGD 4 million |
| Phase 6 | April 1, 2031 | All remaining GST-registered businesses |
Australia Peppol Mandate
Australia uses Peppol as the official standard for public sector e-invoicing across all government levels. Over 400,000 businesses and 300+ government agencies are registered on the Peppol network in Australia. At least 30% of Non-Corporate Commonwealth Entity invoices must be processed through e-invoicing by July 1, 2026. All government agencies in Australia must be able to send and process Peppol e-invoices by December 2026.
Government agencies in New Zealand with more than 2,000 domestic invoices per year must be e-invoice capable by January 1, 2026. Large suppliers to the New Zealand government must comply with Peppol e-invoicing requirements by January 1, 2027.
Japan became a Peppol Authority in 2021 through the Digital Agency, which maintains the JP PINT invoice standard. Peppol e-invoicing in Japan is voluntary but actively encouraged alongside the Qualified Invoice System introduced in October 2023.
Malaysia is rolling out mandatory e-invoicing in phases through the MyInvois platform with Peppol interoperability built in. Large taxpayers in Malaysia began mandatory compliance in August 2024, and mid-sized businesses followed in 2025. Smaller businesses with annual turnover between MYR 1 million and MYR 5 million joined from January 1, 2026. Businesses in Malaysia with annual turnover below MYR 1 million are currently exempt from the mandate.
Taiwan established a Peppol Authority through the Ministry of Digital Affairs (MoDA) for cross-border e-invoice exchange. The country is piloting Peppol for international B2B transactions with trading partners across Asia-Pacific and Europe.
China participates in the Peppol network primarily through certified Access Points operating in pilot programmes for international trade. Adoption in China focuses on cross-border B2B transactions rather than any nationwide domestic e-invoicing mandate.
India's mandatory e-invoicing runs on the national GST system instead of the Peppol network for tax compliance. In-scope B2B invoices in India must be registered on an Invoice Registration Portal (IRP) to get an IRN. The mandate covers businesses with annual turnover of INR 5 crore and above, and Peppol usage remains limited.
Nigeria became the first African country to establish a national Peppol Authority in 2025 through the Nigeria Revenue Service. Mandatory B2B e-invoicing through the Merchant Buyer Solution (MBS) platform began on November 1, 2025 for large taxpayers. The first phase covers large taxpayers in Nigeria with annual turnover of NGN 5 billion or more. Medium-sized taxpayers with turnover between NGN 1 billion and NGN 5 billion must comply from July 1, 2026.
South Africa is piloting Peppol in the public sector with a focus on interoperability with EU trade partners. No Peppol Authority has been established in South Africa as of mid-2026, and adoption remains in the pilot stage.
Peppol is used in the United States through pilot programmes and private sector initiatives for e-invoicing exchange. No federal e-invoicing mandate currently exists in the United States for B2B or B2G transactions. The Digital Business Networks Alliance (DBNA) is the U.S. e-invoicing association, modelled after the Peppol four-corner model.
Peppol was introduced in Canada in 2019, and several certified Access Points now operate in the country. No national e-invoicing mandate exists in Canada, and diverse provincial regulations have slowed broader Peppol adoption.
Mexico participates in the Peppol network through pilot programmes, primarily focused on international B2B document exchange. No national Peppol mandate exists in Mexico, and domestic e-invoicing runs through the CFDI clearance system.
Countries adopt e-invoicing either through the Peppol network or via a centralised government clearance platform. The following table highlights the key differences between the two e-invoicing models:
| Feature | Peppol Network Model | Centralised Clearance Model |
| Architecture | Decentralised four-corner or five-corner model | Centralised government platform for all invoices |
| Invoice Exchange | Through certified Access Points on the network | Through a single national portal |
| Cross-Border Support | Built-in through the global Peppol network | Requires separate bilateral agreements per country |
| Examples | Belgium, Singapore, UAE, Norway, Denmark | India (IRP), Romania (RO e-Factura), Saudi Arabia (FATOORA) |
Conclusion
Peppol now covers nearly 50 countries with new B2B mandates going live in 2026 and 2027 across the UAE, France, Belgium, Poland, and Singapore. Businesses operating in multiple jurisdictions must evaluate their Peppol readiness and Access Point connectivity before mandate deadlines. Contact Flick Network at sales@flick.network for Peppol e-invoicing compliance support across 50+ countries.
Nearly 50 countries and territories hold OpenPeppol membership as of 2026, including all EU member states, the UK, Norway, Switzerland, the US, Japan, Australia, Singapore, the UAE, and Nigeria.
Belgium mandated Peppol-based B2B e-invoicing for all VAT-registered businesses from January 1, 2026 using the Peppol BIS 3.0 standard.
The four-corner model connects sender, sender's Access Point, receiver's Access Point, and receiver for e-invoice exchange. The five-corner model (DCTCE) adds the tax authority as a fifth corner for real-time invoice data reporting.
A Peppol Access Point is a certified service provider that connects businesses to the Peppol network for e-invoice exchange. Businesses must connect through a certified Access Point to send or receive structured documents on the network.
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