Globálny dosah Peppol v roku 2026: Kompletný sprievodca krajinami

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.

Rakúsko zavádza Peppol pre transakcie B2G, čím posilňuje interoperabilitu a elektronické obstarávanie v celom štáte. Krajina disponuje silnou infraštruktúrou a verejný sektor dodržiava predpisy.

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 bol zavedený v roku 2019, ale rôznorodé predpisy a nízka informovanosť bránili jeho prijatiu. Prístupové body fungujú, ale zatiaľ neexistuje žiadny národný mandát.

Čína sa na projekte Peppol podieľa predovšetkým prostredníctvom certifikovaných prístupových bodov v pilotných programoch. Zavádzanie sa zameriava skôr na medzinárodný obchod ako na celoštátne mandáty.

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.

Cyprus je členom OpenPeppol a verejné subjekty používajú Peppol na elektronickú fakturáciu B2G. Národná legislatíva podporuje širšie zavádzanie verejného obstarávania.

Česká republika uľahčuje cezhraničnú elektronickú fakturáciu prostredníctvom Peppol, pričom dodržiava normy EÚ. Súkromný sektor ju prijíma čoraz viac, rovnako ako verejný sektor.

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.

Fínsko vyžaduje, aby všetci dodávatelia verejného sektora zasielali elektronické faktúry, ktoré sú v súlade s európskou normou. Od apríla 2024 sa v rámci verejného obstarávania vyžaduje používanie systému Peppol Advanced Ordering na elektronické objednávky a odpovede. Fínska štátna pokladnica funguje ako národný orgán Peppol a tieto opatrenia podporujú digitálny obchod B2G, čím sa Peppol stáva základným kameňom pracovných postupov verejného obstarávania vo Fínsku.

Francúzsko využíva centrálnu platformu Chorus Pro, ktorá podporuje Peppol pre transakcie B2G a B2B.

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.

Maďarsko je členom OpenPeppol a aktívne rozvíja svoje rámce pre elektronickú fakturáciu. Prebieha plnohodnotné zavádzanie B2G.

Island zavádza elektronickú fakturáciu Peppol vo verejnom sektore, pričom využíva svoju pokročilú digitálnu infraštruktúru. Súkromný sektor je povzbudzovaný, aby túto sieť prijal pre cezhraničný obchod.

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.

Írska verejná obstarávateľská kancelária používa Peppol na povinné elektronické fakturovanie B2G. Dosiahol sa významný pokrok v prepojení platforiem verejného a súkromného sektora.

Taliansko vyžaduje elektronickú fakturáciu prostredníctvom platformy SdI, ktorá podporuje Peppol pre výmenu B2G a B2B. Peppol zabezpečuje súlad s predpismi, bezpečnosť a daňovú transparentnosť.

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.

Jordánsko pilotuje Peppol pre elektronickú fakturáciu medzi vládou a podnikmi s cieľom štandardizovať obstarávanie. Plánuje sa rozšírenie na širší obchod.

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.

Litovské verejné inštitúcie používajú Peppol, pričom jeho využívanie v oblasti elektronického fakturovania a reforiem verejného obstarávania neustále rastie. Národná legislatíva podporuje ďalšiu digitalizáciu prostredníctvom OpenPeppol.

Luxembursko vyžaduje Peppol v B2G, pričom využíva rôzne prístupové body pre verejné subjekty. Implementáciu vedie ministerstvo pre digitalizáciu.

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 využíva Peppol na elektronickú fakturáciu vo verejnom sektore v rámci reforiem digitálnej správy. Rozširuje sa podpora B2B.

Elektronická fakturácia v Mexiku je v pilotnej fáze, pričom Peppol sa používa hlavne v medzinárodnom obchode. Národné mandáty ešte nie sú zavedené.

Peppol je povinný pre elektronickú fakturáciu vo verejnom sektore v Holandsku a podporuje obchod v rámci EÚ. Simplerinvoicing, iniciatíva založená na Peppol, zefektívňuje transakcie.

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.

Srbsko používa Peppol na pilotné digitálne dokumenty a reformy elektronického fakturovania. S urýchľovaním digitalizácie sa plánuje rozšírenie.

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.

Južná Afrika testuje systém Peppol vo verejnom sektore so zameraním na interoperabilitu s obchodnými partnermi z EÚ. Ďalšie mandáty sú v štádiu diskusie.

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.

Švédsko vyžaduje Peppol pre všetky elektronické faktúry vo verejnom sektore a na zabezpečenie súladu sa spolieha na platformu SFTI. Národný mandát platí od roku 2019. Rozsiahle prístupové body podporujú podniky a vládu.

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 testuje systém Peppol pre elektronickú fakturáciu so zameraním na medzinárodnú výmenu B2B. Zvažujú sa národné reformy.

Pilotné projekty Peppol v Turecku majú za cieľ uľahčiť digitálny obchod medzi súkromným sektorom a vládou. Široké zavedenie sa stále očakáva.

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.

Spojené kráľovstvo využíva Peppol na transakcie v rámci NHS a elektronickú fakturáciu vo verejnom sektore, pričom cezhraničný obchod je dobre podporovaný. Po brexite sa rozširuje využívanie B2B.

Peppol sa široko používa v pilotných projektoch a iniciatívach súkromného sektora, ale chýba mu federálny mandát. Jeho prijatie rastie medzi podnikmi, ktoré hľadajú globálnu interoperabilitu.

Digital Business Networks Alliance (DBNA) je americká asociácia pre elektronickú fakturáciu, ktorá je inšpirovaná európskou sieťou Peppol. Obidve používajú podobný 4-uholníkový model a otvorené, štandardizované technické špecifikácie, ktoré umožňujú podnikom vymieňať si elektronické dokumenty.