PEPPOL E-Invoicing: What EU Merchants Need to Know in 2026

PEPPOL (Pan-European Public Procurement On-Line) started as a government procurement network but is now the backbone of B2B e-invoicing mandates across the EU. If you sell B2B to customers in Belgium, Italy, Romania, or a growing list of other countries, PEPPOL compliance is no longer optional.

This guide cuts through the jargon: what PEPPOL actually is, which countries already mandate it, which are coming next, and what your business needs to do to be ready.

What Is PEPPOL?

PEPPOL is a set of open standards and a network for exchanging structured business documents — primarily invoices, but also orders, despatch advice, and credit notes. Think of it as an interoperability layer: your accounting system sends a PEPPOL-formatted invoice, and it arrives in your buyer's accounting system automatically, with no manual re-entry.

The key components:

• PEPPOL BIS (Business Interoperability Specifications): The document format standards — most commonly UBL (Universal Business Language) XML
• PEPPOL Network: The four-corner model — sender's access point → central network → receiver's access point → buyer's system
• PEPPOL ID: The identifier for your business on the network (typically based on VAT number)
• Certified Access Points: Accredited providers that connect you to the PEPPOL network

Which EU Countries Mandate E-Invoicing in 2026?

Belgium: The First Full B2B PEPPOL Mandate

Belgium became the first EU country to mandate PEPPOL specifically (as opposed to a country-specific format) for all B2B transactions. As of January 1, 2026, all Belgian-established businesses must be able to:

• Receive structured e-invoices via PEPPOL network
• Send structured e-invoices to Belgian B2B customers
• Use PEPPOL BIS 3.0 (UBL 2.1) format

If you sell B2B to Belgian companies and issue invoices, you need a PEPPOL-capable invoicing solution. Non-compliant invoices are not recognized as valid VAT invoices under Belgian law, creating VAT deduction issues for your customers — and making you an undesirable supplier.

France: September 2026 Mandate

France's B2B e-invoicing mandate has been delayed multiple times but September 1, 2026 is the current confirmed date for Phase 1. Here's what the French mandate involves:

Phase 1 (September 2026)

• All French companies must be able to receive e-invoices
• Large companies (turnover > €800M or > 5,000 employees) must also send e-invoices

Phase 2 (September 2027)

• Mid-size companies (turnover > €50M or > 250 employees) must send

Phase 3 (September 2027+)

• All businesses including SMEs must send e-invoices

The French system routes through either the PPF (Portail Public de Facturation) — the government platform — or accredited PDPs (Plateformes de Dématérialisation Partenaires), private certified operators. The acceptable formats are Factur-X (hybrid PDF/XML), UBL 2.1, or CII D16B.

Germany: Receiving Obligation Already Live

Germany moved quietly but consequentially: since January 1, 2025, all German businesses must be able to receive e-invoices in structured format (XRechnung or ZUGFeRD). The send obligation phases in from 2027.

This means if you invoice German businesses, your invoicing system needs to support XRechnung or ZUGFeRD output — not just PDF. Most major accounting platforms (Xero, DATEV, SAP) already support these formats. The risk is smaller invoicing tools or manual invoicing workflows that only output PDF.

PEPPOL Format Glossary

How E-Invoicing Affects Non-EU Merchants

If you're based outside the EU but sell B2B to EU customers, e-invoicing mandates affect you in two ways:

1. Outbound invoices to EU B2B customers

When you issue an invoice to a Belgian, Italian, Romanian, or Hungarian business, they may require it in a structured format to claim VAT deductions in their country. Sending PDF invoices may be non-compliant from the buyer's perspective — potentially causing them VAT compliance issues and friction in the relationship.

2. If you have an EU establishment or fiscal representative

If you're VAT-registered in France, Germany, or other mandate countries (directly or via fiscal rep), you're subject to local e-invoicing obligations for transactions processed through that registration.

How to Prepare: A Practical Checklist

1. Identify your exposure: Which EU countries do you invoice B2B customers in? Check against the mandate table above.
2. Audit your invoicing tool: Does it support PEPPOL BIS 3.0 output? Factur-X? XRechnung? If not, you need an upgrade or add-on.
3. Get a PEPPOL access point: If Belgium mandates you, you need an accredited PEPPOL access point provider. Common options: Basware, Pagero, Storecove, B2Brouter.
4. Register your PEPPOL ID: Typically your VAT number + country code formatted per PEPPOL specifications.
5. Test with counterparties: Run test invoices before your customer's deadline, not after.
6. France September 2026 deadline: If you invoice French companies, ensure you can receive and (if applicable) send structured invoices by September 1, 2026.
7. Germany receive obligation: Already in force. If you invoice German B2B customers, support XRechnung or ZUGFeRD output.

Timeline at a Glance

Check Your Specific Country Exposure

The mandate picture changes quarterly. Our PEPPOL Readiness Checker pulls live data on all 27 EU countries — select the countries you invoice and get an instant compliance assessment with specific format requirements and deadlines.