What is PEPPOL BIS Billing 3.0? PEPPOL BIS Billing 3.0 is first and foremost the internationally valid invoice format in the PEPPOL network and thus a central component of cross-border e-invoicing. In addition, it is based on the European standard EN 16931 and at the same time uses the UBL syntax (Universal Business Language) in version 2.1.
OpenPEPPOL is also responsible for maintenance – a non-profit association that thus ensures uniform specification across national borders. In contrast to purely German formats, PEPPOL BIS Billing 3.0 is also designed for senders and receivers to be located in different countries. As a result, 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 first created in your SAP system – and not just at the access point. From the SAP document data (header, items, taxes, business partners), a UBL XML is then built up via a mapping that follows the PEPPOL BIS rules: this includes correct participant identifiers, mandatory fields, code lists, and Schematron-compliant structures. Once the file is generated, 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 a format. An XRechnung does not “automatically” become PEPPOL BIS – instead, the correct file must be created beforehand.
PEPPOL BIS Billing 3.0 vs. XRechnung vs. ZUGFeRD
Although all three formats follow the semantic data standard EN 16931, they differ significantly 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 basically use UBL. Therefore, a separate mapping layer is required for sending via the PEPPOL network, for example for identifier schemes, code lists and Schematron rules.
When do I need PEPPOL BIS Billing 3.0?
PEPPOL BIS Billing 3.0 becomes particularly relevant as soon as you send invoices beyond Germany or if your recipients use PEPPOL as a mandatory channel. Concrete examples of this are, for example:
- 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, but PEPPOL BIS is still 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 the BIS Billing 3.0 format (UBL 2.1, EN 16931) – including correct participant IDs, mandatory fields and code lists. Before the file is sent, the system first checks it locally against the PEPPOL Schematron rules to avoid rejections at the access point. Our certified PEPPOL access point then takes care of the dispatch: this includes SMP lookup of the recipient, AS4 transport and the signed handover to the PEPPOL network. In addition, you can see the status of each shipment at any time 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, but PEPPOL BIS Billing 3.0 becomes relevant as soon as you calculate beyond Germany – or if recipients require PEPPOL as their preferred channel.
Is an XRechnung automatically a PEPPOL BIS? No. Although both are based on EN 16931 and use UBL, they differ in identifier schemes, mandatory fields and validation rules. Therefore, a separate mapping layer is required for PEPPOL shipping.
What is the difference between format and network? XRechnung and ZUGFeRD are first and foremost XML formats – i.e. structures for invoice data. PEPPOL, on the other hand, is both: on the one hand a format (BIS Billing 3.0) and on the other hand an international network with certified access points that also 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 from 2030 onwards, as well as additional digital real-time reporting. Since MailCenter already sends in compliance with PEPPOL and also supports all EN 16931 formats, you are therefore well prepared for the coming requirements.
Schedule a live demo
See for yourself how easy PEPPOL BIS Billing 3.0 from SAP works. Within just 30 minutes, we will then show you the complete flow – from the creation of SAP documents to the confirmation of transmission via the PEPPOL network. Contact us now.
