Country wise requirements for Peppol
The countries that join the Peppol network have the opportunity to define national characteristics within clearly defined borders. These exceptions or specifications are usually a consequence of the legal framework in the countries. The special features must always be compatible with the specifications of the Peppol Interoperability Framework.
Germany
The following aspects are defined for Germany:
- If an electronic invoice is to be sent to the public administration within Germany via Peppol, the current version of the CIUS XRechnung must be used.
- If a biller addresses the public administration outside of Germany, he has the option of using the Peppol BIS Billing 3.0 format, which is acceptable for all Peppol recipients. Public administration in Germany is obliged to adopt this format.
- The specification document for the CIUS XRechnung is currently only available in German. The standard XRechnung is provided in the UBL and CII syntaxes and can be sent accordingly via Peppol.
- The public administration has undertaken to use the routing ID scheme for the Peppol ID. The scheme has therefore been entered accordingly in ISO 6523 ICD. The associated prefix is 0204. A separator (:) is added between the prefix and ID.
Peppol Authority: Koordinierungsstelle für IT-Standards (KoSIT)
Italy
PEPPOL SMP(Service Metadata Publisher) is integrated to iPA (“Indice delle pubbliche amministrazioni”, the national register of public bodies in Italy) in Italy and all Public Administrations can select their own Access Point on iPA itself. The Access Points act as an intermediary for the invoices received over the PEPPOL network.
In order send and receive einvoices compliant with the European format via the PEPPOL network, they need to do the following
- The Public Administration needs to use a service provider that is both a Certified PEPPOL Access Point and a qualified intermediary towards the Revenue Agency’s SdI
- The Public Administration sets up the PEPPOL reception channel for the electronic billing offices on the iPA register.
- The Peppol Service Provider must inform their End Users about the existence of the Peppol Directory and the information required to get registered in it.
- The Peppol Service Provider must collect an explicit denial of the End User in case it does not want to be registered in the Peppol Directory
The following codes are used for PEPPOL Participant IDs in Italy
- ITpartitaIVA (Italian VAT Identifier)- For economic operators
- CodiceFiscale ( Italian Fiscal Code)- For economic operators
- CodiceIPA (UFE) - For Public Administrations
Peppol Authority: Agenzia per l'Italia Digitale - AgID
List of PEPPOL Access Point Providers recognized by the Italian PEPPOL Authority(AgID): List of Access Points
Techincal specifications for Italy : Peppol BIS 3 valid for italy
New Zealand
Peppol BIS 3 valid for New Zealand
Singapore
Peppol BIS 3 valid for Singapore
Slovakia
The following aspects are defined for Slovakia:
- From 1 January 2027 Slovak VAT payers must issue structured EN 16931 e-invoices for domestic supplies to Slovak businesses and legal persons, and every legal person and taxable person must be able to receive them, over Peppol through a provider certified by the Financial Directorate.
- The format is Peppol BIS Billing 3.0 (UBL 2.1) with the Slovak transposition published by the Financial Administration (version 1.11 of 10 September 2026, checked 2026-09-29).
- Slovak end users are registered with the participant ID scheme 0245 followed by the DIČ (the 10-digit tax number), not the IČ DPH VAT number. An entity may have only one receiving provider per DIČ.
- The supplier's provider reports the invoice's tax data to the Financial Directorate at the time of issue (Peppol five-corner model).
Peppol Authority: Finančné riaditeľstvo SR (Financial Directorate of the Slovak Republic)
Technical specifications for Slovakia: Slovakia Peppol Authority specific requirements · Full guide: E-invoicing in Slovakia