What is PEPPOL BIS Billing 3.0?
PEPPOL BIS Billing 3.0 is the internationally valid invoice format in the PEPPOL network. It is based on the European standard EN 16931 and uses the UBL syntax (Universal Business Language) in version 2.1. OpenPEPPOL is responsible for the maintenance – a non-profit association that ensures uniform specification across national borders.
Unlike purely German formats, PEPPOL BIS Billing 3.0 is designed for senders and receivers to be located in different countries. Identifiers, tax categories and mandatory fields follow uniform, cross-border rules, so that recipients in Belgium, France or Scandinavia can process invoices from Germany directly and automatically.
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How is a PEPPOL BIS file created?
The PEPPOL BIS file is generated in your SAP system – not just at the access point. From the SAP document data (header, items, taxes, business partners), a UBL XML is built up via a mapping that follows the PEPPOL BIS rules: correct participant identifiers, mandatory fields, code lists and Schematron-compliant structures.
The certified access point then performs three tasks:
- Validation – Testing against the official PEPPOL Schematron rules before shipment.
- Packaging – SBDH wrapper, digital signature, AS4 compliant packaging.
- Routes – find recipients via SMP/SML lookup and transfer them securely.
Important: The access point does not transform any format. XRechnung does not “automatically” become PEPPOL BIS – the correct file must be created beforehand.
PEPPOL BIS Billing 3.0 vs. XRechnung vs. ZUGFeRD
All three formats follow the semantic data standard EN 16931, but differ in syntax, profiles, mandatory fields, identifiers and transport route.
| XRechnung 3.0.x
German B2G standard |
ZUGFeRD 2.x / Factur-X
B2B hybrid format DE/FR |
PEPPOL BIS Billing 3.0
Cross-border standard EU+global |
|
| Maintainer | KoSIT (EN) | FeRD / FNFE-MPE | OpenPEPPOL |
| Syntax | UBL 2.1 or CII | CII (in PDF/A-3) | UBL 2.1 only |
| Format | pure XML | Hybrid: PDF + XML | pure XML |
| Profiles | 1 (strict) | 5 profiles + “XRECHNUNG” | 1 (strict) |
| Human-readable | no | yes (PDF layer) | no |
| Transport | E-mail · Portal · PEPPOL | E-Mail (PDF Attachment) | PEPPOL Network (AS4) |
| Recipient ID | Route ID (B2G) | no specific | Participant + Endpoint ID |
| Main purpose | B2G Germany | B2B DE/FR | cross-border |
| Mandatory in DE | Mandatory B2G | permissible | permissible |
Practical note
A valid XRechnung is NOT automatically a valid PEPPOL BIS – even if both can use UBL. Sending via the PEPPOL network requires a separate mapping layer (identifier schemes, code lists, Schematron rules).
When do I need PEPPOL BIS Billing 3.0?
PEPPOL BIS Billing 3.0 becomes relevant as soon as you calculate beyond Germany or your recipients use PEPPOL as a mandatory channel. Concrete examples:
- Belgium – PEPPOL will be mandatory for B2B invoices from 2026.
- The Netherlands, Denmark, Norway, Sweden, Finland – PEPPOL is the default channel in B2G.
- Singapore, Australia, New Zealand – national PEPPOL obligations in the public sector.
- International Group subsidiaries – central compliance via one network instead of isolated solutions per country.
- Preparation for ViDA – the EU initiative “VAT in the Digital Age” is expected to provide PEPPOL-like structures for cross-border B2B invoices.
For purely German B2G and B2B invoices, XRechnung and ZUGFeRD are formally sufficient. PEPPOL BIS is the ticket to the European and global network.
Sending PEPPOL BIS Billing 3.0 from SAP with MailCenter
With our SAP-certified MailCenter add-on, you can generate PEPPOL-compliant invoices directly from SAP S/4HANA or SAP ECC. The mapping converts order and invoice data into BIS Billing 3.0 (UBL 2.1, EN 16931) format – including correct participant IDs, mandatory fields and code lists.
Before sending, the system checks the file locally against the PEPPOL Schematron rules, so that rejections at the access point are avoided. Our certified PEPPOL access point takes care of the dispatch: SMP lookup of the recipient, AS4 transport, signed transfer to the PEPPOL network. You can see the status of each shipment in the MailCenter cockpit.
Your advantages at a glance:
- Directly from SAP – no additional platform, no media discontinuity.
- Local validation before shipment – fewer returns.
- Certified PEPPOL Access Point – EU and International Compliance.
- ViDA prepared – tailored to upcoming EU requirements.
- Fully integrated with XRechnung and ZUGFeRD – all formats from one solution.
FAQ
Do I need PEPPOL BIS if my customers are based in Germany?
For purely national B2B and B2G invoices, XRechnung and ZUGFeRD are sufficient. PEPPOL BIS Billing 3.0 becomes relevant as soon as you calculate beyond Germany – or when recipients request PEPPOL as their preferred channel.
Is an XRechnung automatically a PEPPOL BIS?
No. Both are based on EN 16931 and use UBL, but differ in identifier schemes, mandatory fields and validation rules. PEPPOL shipping requires its own mapping layer.
What is the difference between format and network?
XRechnung and ZUGFeRD are XML formats – structures for invoice data. PEPPOL is both: a format (BIS Billing 3.0) and an international network with certified access points that regulates the secure AS4 transport.
How is the solution prepared for ViDA?
“VAT in the Digital Age” is expected to require structured e-invoices for cross-border B2B transactions plus digital real-time reporting from 2030. Since MailCenter already ships in compliance with PEPPOL and supports all EN-16931 formats, you are technically prepared for the upcoming requirements.
Schedule a live demo
See for yourself how easy PEPPOL BIS Billing 3.0 from SAP works. In 30 minutes, we will show you the complete flow – from SAP document creation to transmission confirmation via the PEPPOL network. Contact us now.
