Peppols globale rekkevidde 2026: Den komplette landsguiden

Peppol is the official standard for public sector e‑invoicing and is widely used by the private sector, with more than 400,000 businesses and over 300 government agencies and councils registered. Concrete public-sector milestones apply in 2026 — at least 30% of Non-Corporate Commonwealth Entity invoices must be processed via e-invoicing by July 1, 2026, and agencies must be able to send and process Peppol e-invoices by December 2026 — though there is no broad B2B mandate yet.

Østerrike pålegger Peppol å utføre B2G-transaksjoner, noe som styrker interoperabilitet og e-anskaffelser over hele landet. Landet har en sterk infrastruktur og overholdelse av regler i offentlig sektor.

Belgium requires all suppliers to the public sector to send e-invoices via Mercurius, integrated with Peppol. Mandatory structured B2B e-invoicing took effect on January 1, 2026, based on the Peppol BIS 3.0 standard and a decentralised model, with a tolerance period that ended on March 31, 2026.

Bulgaria has required B2G e-invoicing since 2020. There is no mandatory B2B e-invoicing yet, but a phased structured tax-reporting (SAF-T) regime begins in 2026 and runs to 2030, with real-time e-reporting via Peppol Access Points planned. B2B e-invoices can currently be exchanged voluntarily by mutual agreement.

Peppol ble introdusert i 2019, men ulike regelverk og lav bevissthet har hindret implementeringen. Tilgangspunkter er i drift, men det finnes ikke noe nasjonalt mandat ennå.

Kina deltar i Peppol primært gjennom sertifiserte tilgangspunkter i pilotprogrammer. Adopsjonen fokuserer på internasjonal virksomhet snarere enn landsdekkende mandater.

Croatia’s Fiscalization 2.0 reform made structured B2B e-invoicing and real-time e-reporting mandatory from January 1, 2026 for VAT-registered taxpayers. The framework is Peppol-based, with FINA acting as a certified Peppol Access Point, and the full phase-out of paper invoices is expected by January 1, 2027.

Kypros er medlem av OpenPeppol, og offentlige enheter bruker Peppol for B2G e-fakturering. Nasjonal lovgivning fremmer bredere bruk av offentlige anskaffelser.

Tsjekkia tilrettelegger for e-fakturering på tvers av landegrenser gjennom Peppol, i samsvar med EU-standarder. Privat sektor øker i takt med offentlige påbud.

Denmark was the first country to require e-invoicing for public procurement, using NemHandel and Peppol since 2005, making it a global pioneer. Under the 2022 Bookkeeping Act, mandatory digital bookkeeping and B2B e-invoicing capability are being phased in, reaching smaller enterprises from 2026, with NemHandel and Peppol (Peppol BIS / OIOUBL) as the exchange channels.

Estonia mandates Peppol-based e-invoicing in the public sector. Since July 1, 2025, any company registered as an e-invoice recipient can require structured e-invoices (EN 16931 / Peppol BIS 3.0) from its suppliers, and a broader mandatory B2B regime is under consideration for around 2027.

Finland krever at alle leverandører til offentlige enheter sender e-fakturaer som er i samsvar med den europeiske standarden. Siden april 2024 har det vært påbudt for offentlige anskaffelseskontrakter å bruke Peppol Advanced Ordering for elektroniske bestillinger og svar. Det finske statskassen fungerer som den nasjonale Peppol-myndigheten, og disse tiltakene fremmer digital B2G-handel, noe som gjør Peppol til en hjørnestein i arbeidsflyten for offentlige anskaffelser i Finland.

Frankrike bruker den sentrale Chorus Pro-plattformen, som støtter Peppol for B2G- og B2B-transaksjoner.

France officially designated its tax authority (DGFiP) as the national Peppol Authority in July 2025, ahead of its major B2B e-invoicing mandate. The government is actively developing technical standards, has launched the PPF Directory for invoice routing, and requires businesses to use certified platforms with Peppol connectivity. Public sector Peppol use is well established, and the B2B pilot phase went live in February 2026. From September 1, 2026, all businesses must be able to receive e-invoices, while large and mid-sized enterprises must also issue them and submit e-reporting to the DGFiP; SMEs and micro-enterprises follow on September 1, 2027.

Germany requires public entities to accept e-invoices via Peppol, though suppliers can choose formats, and national platforms like XRechnung integrate Peppol for interoperability. Since January 1, 2025, all domestic B2B businesses must be able to receive structured e-invoices, with mandatory issuance phased in during 2027–2028 according to company size.

B2G e-invoicing is mandatory in Greece, with Peppol used as the B2G exchange route and data reported to the national myDATA platform. Mandatory B2B e-invoicing via myDATA is being phased in during 2026 — large enterprises from March 2, 2026 (with a transition period to May 3, 2026), and remaining businesses from October 1, 2026.

Ungarn er medlem av OpenPeppol og utvikler aktivt sine rammeverk for e-fakturering. Fullskala B2G-utrulling er i gang.

Island pålegger Peppol e-fakturering i offentlig sektor, og utnytter den avanserte digitale infrastrukturen. Privat sektor oppfordres til å ta i bruk nettverket for handel på tvers av landegrenser.

India’s mandatory e-invoicing runs on the national GST system rather than Peppol: in-scope B2B invoices must be registered on an Invoice Registration Portal (IRP) to obtain an Invoice Reference Number (IRN) and QR code — a centralised clearance model. The mandate now covers businesses with annual turnover of ₹5 crore and above. Peppol use in India remains limited.

Irlands offentlige anskaffelseskontor bruker Peppol for obligatorisk B2G e-fakturering. Det er gjort betydelige fremskritt i å bygge bro mellom offentlige og private plattformer.

Italia pålegger elektronisk fakturering gjennom SdI-plattformen, som støtter Peppol for B2G- og B2B-utveksling. Peppol sikrer samsvar, sikkerhet og skattetransparens.

Japan became a Peppol Authority in 2021 through the Digital Agency, which maintains the JP PINT invoice standard. Using Peppol for e-invoicing is voluntary but actively encouraged, and adoption is growing alongside the Qualified Invoice System introduced in October 2023 for consumption tax. There is no Peppol mandate.

Jordan tester Peppol for e-fakturering mellom myndigheter og bedrifter, med sikte på å standardisere innkjøp. Det er planlagt utvidelse til bredere handel.

Latvia has required B2G e-invoicing since January 1, 2025. Mandatory B2B e-invoicing was postponed from 2026 to January 1, 2028, with voluntary submission via the eAddress system from March 2026; in-scope invoices must follow the Peppol BIS Billing 3.0 standard.

Litauens offentlige enheter bruker Peppol, med en jevnt økende bruk av e-fakturering og anskaffelsesreformer. Nasjonal lov støtter ytterligere digitalisering ved bruk av OpenPeppol.

Luxembourg krever Peppol i B2G, ved bruk av ulike tilgangspunkter for offentlige enheter. Digitaliseringsdepartementet leder implementeringen.

Malaysia is rolling out mandatory e-invoicing in phases via the MyInvois platform, using Peppol for interoperability. Large taxpayers began in August 2024, followed by mid-sized businesses in 2025, with smaller businesses (annual turnover RM1–5 million) joining from January 1, 2026 under a penalty-free relaxation period that runs to December 31, 2027. Businesses with annual turnover below RM1 million are exempt.

Malta bruker Peppol for e-fakturering i offentlig sektor som en del av digitale forvaltningsreformer. B2B-mulighetene utvides.

Mexicos e-fakturering er i pilotfasen, og Peppol brukes hovedsakelig til internasjonal handel. Nasjonale påbud er ennå ikke på plass.

Peppol er nødvendig for offentlig e-fakturering i Nederland, og støtter handel i hele EU. Simplerinvoicing, et initiativ basert på Peppol, effektiviserer transaksjoner.

A large and growing number of NZ businesses are registered for e-invoicing via Peppol, with public sector mandates active. Government suppliers will be required to use Peppol, as Government agencies with more than 2,000 domestic invoices per year must be e-invoice capable by January 1, 2026; large suppliers by January 1, 2027.

Nigeria’s tax authority, FIRS, became Africa’s first national Peppol Authority in 2025. Mandatory B2B e-invoicing through the Merchant Buyer Solution (MBS) platform — aligned with Peppol and UBL — began on November 1, 2025 for large taxpayers (annual turnover of ₦5 billion or more), with medium-sized taxpayers (₦1–5 billion) following from July 1, 2026.

Norway is a Peppol founding member and has mandated Peppol/EHF for public sector e-invoicing since 2019. A B2B mandate is advancing — mandatory issuance of structured e-invoices is planned for January 1, 2027, with mandatory receiving and fully digital bookkeeping following by 2030.

Poland requires Peppol for B2G e-invoicing, alongside the national KSeF platform. Mandatory B2B e-invoicing via KSeF began on February 1, 2026 for large taxpayers (2024 turnover above PLN 200 million), with most other businesses following on April 1, 2026 and micro-enterprises from January 1, 2027. A penalty-free period applies throughout 2026.

Portugal mandates B2G e-invoicing — large companies since 2021 and SMEs and micro-enterprises from January 1, 2026 — integrated with the eSPap platform. There is no B2B clearance mandate; for B2B, PDF invoices count as electronic only if issued in a structured format or signed with a Qualified Electronic Signature, a requirement deferred to January 1, 2027.

Romania operates a centralised clearance model through the RO e-Factura (SPV) platform rather than Peppol exchange. B2B e-invoicing has been mandatory since July 1, 2024 using the CIUS_RO format, and was extended to B2C from January 1, 2025. A grace period for small businesses (annual turnover below €500K) applies until July 1, 2026.

Serbia bruker Peppol til pilotprosjekter for digitale dokumenter og e-faktureringsreformer. Utvidelse er planlagt etter hvert som digitaliseringen akselererer.

Peppol adoption is led by the InvoiceNow system. Since November 2025, newly incorporated companies that voluntarily register for GST must transmit invoice data to IRAS via InvoiceNow, with the requirement extended to all new voluntary GST registrants from April 1, 2026. The GST InvoiceNow requirement will then be progressively extended to all GST-registered businesses, with the final phase by April 2031. Singapore remains a regional trailblazer.

Slovakia mandates Peppol for public sector e-invoicing. Legislation effective January 1, 2026 introduces mandatory B2B e-invoicing and real-time e-reporting from January 1, 2027, using a Peppol five-corner (DCTCE) model in which businesses exchange structured EN 16931 invoices directly while reporting data to the Financial Administration — the national Peppol Authority. Voluntary live exchange is possible from May 2026, with cross-border transactions following on July 1, 2030 in line with the EU’s ViDA timetable. Learn more about Slovakia e-invoicing, eFaktúra, and Peppol solutions.

Slovenia mandates Peppol for public sector e-invoicing. Mandatory B2B e-invoicing is planned for January 2027 (postponed from mid-2026), with Peppol or accredited service providers as the exchange options; an earlier proposal for near real-time reporting to the tax authority was dropped.

Sør-Afrika driver et pilotprosjekt med Peppol i offentlig sektor, med fokus på interoperabilitet med EUs handelspartnere. Ytterligere mandater er under diskusjon.

Spain uses Peppol for B2G e-invoicing compliance. Under Royal Decree 238/2026, which implements the Crea y Crece Law, mandatory B2B e-invoicing will be phased in from October 1, 2027 for businesses with annual turnover above €8 million and from October 1, 2028 for all other businesses. Separately, the VeriFactu verified-billing-software requirements — postponed by a year in December 2025 — now apply from January 1, 2027 for corporate taxpayers and July 1, 2027 for the self-employed.

Sverige krever Peppol for all offentlig e-fakturering, og er avhengig av SFTI-plattformen for samsvar. Nasjonalt mandat har vært på plass siden 2019. Utbredte tilgangspunkter støtter næringsliv og myndigheter.

Switzerland is an OpenPeppol member. E-invoicing to the federal administration has been mandatory for contracts above CHF 5,000 since 2016 (Peppol BIS is among the accepted formats), while Peppol uptake in the broader public and private sectors continues to grow. There is no B2B mandate.

Taiwan tester Peppol for e-fakturering, med fokus på internasjonal B2B-utveksling. Nasjonale reformer er under vurdering.

Peppol-pilotprosjekter i Tyrkia har som mål å legge til rette for digital handel mellom privat sektor og myndigheter. Bred implementering er fortsatt i vente.

The UAE is implementing a Peppol-based DCTCE (five-corner) e-invoicing model under Ministerial Decisions No. 243 and 244 of 2025. A pilot phase begins in July 2026, with mandatory e-invoicing for businesses with annual revenue above AED 50 million from January 1, 2027, and further phases to follow. Invoices must be exchanged through an accredited service provider. Learn more about UAE e-invoicing readiness, key deadlines, and requirements.

Storbritannia bruker Peppol for NHS-transaksjoner og e-fakturering i offentlig sektor, og grenseoverskridende handel er godt støttet. B2B-adopsjon øker etter Brexit.

Peppol brukes mye i pilotprosjekter og initiativer fra den private sektoren, men det mangler et føderalt mandat. Adopsjonen øker blant bedrifter som søker global interoperabilitet.

Digital Business Networks Alliance (DBNA) er den amerikanske e-faktureringsforeningen, modellert etter Europas Peppol-nettverk. Begge bruker en lignende 4-hjørnemodell og åpne, standardiserte tekniske spesifikasjoner for å la bedrifter utveksle elektroniske dokumenter.