Peppol

Description
Actions
Workflows
Documents


Developer	Invopop
Category	Network
Scope	B2B, B2G

Peppol (Pan-European Public Procurement On-Line) is a global network for electronic document exchange, widely adopted for e-invoicing across multiple countries. It provides a standardized protocol for companies to exchange business documents like invoices, credit notes, and purchase orders.The Peppol network is particularly popular in:

Nordic countries (Norway, Finland)
Asia-Pacific region (Japan, Singapore, Malaysia, Australia, New Zealand)
Several EU countries for business-to-government invoicing (Germany, Italy, Croatia)

Invopop allows you to send and receive documents through the Peppol network using a single integration while continuing to work with our GOBL format. The Peppol app is designed to only send and receive documents, while format-specific apps such as OASIS UBL or UN/CEFACT CII handle the generation and import of the appropriate files.Key Features

Workflow Automation: This app provides automated workflows for sending and receiving invoices through the Peppol network.
Bidirectional Communication: Send invoices to Peppol participants and receive invoices from the network automatically.
Party Registration: Register companies (Peppol participants) with proof of ownership validation for regulatory compliance.
Multiple Format Support: Supports both UBL 3.0 (Peppol BIS Billing) and UN/CEFACT CII formats for maximum compatibility.
GOBL Integration: Seamlessly converts between GOBL format and Peppol-compliant formats, allowing you to work with a single data model.
Participant ID Management: Automatically derives Peppol participant IDs from VAT numbers or local business identifiers.
Visibility Control: Configure visibility levels (SMP, SML, Peppol Directory) to control your presence in the network.

Make sure to check out our Peppol Guide for instructions on how to send and receive invoices and set up your workflows.

The following workflows are available to make your integration easier. Use them as templates to build upon.

Peppol send invoice workflow

This workflow converts a GOBL document into the Peppol format and sends it to the network.

Example Peppol send invoice workflow with states

{
    "name": "Peppol send invoice",
    "description": "Send Peppol BIS invoice through Peppol network",
    "schema": "bill/invoice",
    "steps": [
        {
            "id": "33e23480-10ab-11f0-a09e-7b63571a4ae2",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `processing`{.state .processing}",
            "config": {
                "state": "processing"
            }
        },
        {
            "id": "2354afd0-10ab-11f0-a09e-7b63571a4ae2",
            "name": "Add Sequential Code",
            "provider": "sequence.enumerate",
            "summary": "Dynamic · PPL · PPL000001",
            "config": {
                "name": "PPL",
                "padding": 6,
                "prefix": "PPL",
                "start": 1
            }
        },
        {
            "id": "fb06b190-10aa-11f0-a09e-7b63571a4ae2",
            "name": "Sign Envelope",
            "provider": "silo.close"
        },
        {
            "id": "fc5aa8d0-10aa-11f0-a09e-7b63571a4ae2",
            "name": "Generate UBL Document",
            "provider": "ubl.generate",
            "summary": "Peppol BIS Billing UBL Invoice/CreditNote V3",
            "config": {
                "doc_type": "bis-invoice-v3",
                "private": false
            }
        },
        {
            "id": "075442a0-10ab-11f0-a09e-7b63571a4ae2",
            "name": "Send Peppol Document",
            "provider": "peppol.send"
        },
        {
            "id": "3037a310-10ab-11f0-a09e-7b63571a4ae2",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `sent`{.state .sent}",
            "config": {
                "state": "sent"
            }
        }
    ],
    "rescue": [
        {
            "id": "39513240-10ab-11f0-a09e-7b63571a4ae2",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `error`{.state .error}",
            "config": {
                "state": "error"
            }
        }
    ]
}

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Peppol receive invoice workflow

This workflow receives incoming documents from the Peppol network and converts them to the GOBL format.

Example Peppol receive invoice workflow with states

{
    "name": "Peppol receive invoice",
    "description": "Imports a Peppol document, with example webhook",
    "schema": "bill/invoice",
    "steps": [
        {
            "id": "db61c3c0-0fb5-11f0-b078-9fc456829eca",
            "name": "Import Peppol Document",
            "provider": "peppol.import",
            "next": [
                {
                    "status": "OK",
                    "code": "UBL",
                    "steps": [
                        {
                            "id": "62e94570-8fdb-11f0-a8fb-61ec9e5a76ba",
                            "name": "Import UBL Document",
                            "provider": "ubl.import"
                        }
                    ],
                    "stop": false
                },
                {
                    "status": "OK",
                    "code": "CII",
                    "steps": [
                        {
                            "id": "6480ae50-8fdb-11f0-a8fb-61ec9e5a76ba",
                            "name": "Import UN/CEFACT CII Document",
                            "provider": "cii.import"
                        }
                    ],
                    "stop": false
                }
            ]
        },
        {
            "id": "fdfc81a0-6e23-11f0-913b-5732f966b346",
            "name": "Set Folder",
            "provider": "silo.folder",
            "summary": "Set folder to `Invoices · Expenses`{.font-medium}",
            "config": {
                "folder": "expenses"
            }
        },
        {
            "id": "dd14a3e0-0fb5-11f0-b078-9fc456829eca",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `registered`{.state .registered}",
            "config": {
                "state": "registered"
            }
        }
    ],
    "rescue": [
        {
            "id": "e109d2e0-0fb5-11f0-b078-9fc456829eca",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `error`{.state .error}",
            "config": {
                "state": "error"
            }
        }
    ]
}

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Peppol register party workflow

This workflow onboards companies (Peppol participants) to Invopop before they can issue or receive invoices.

Example Peppol register party workflow

{
    "name": "Register Peppol party",
    "description": "Onboards participants before they can issue or receive invoices",
    "schema": "org/party",
    "steps": [
        {
            "id": "0adf46e0-8fdb-11f0-a8fb-61ec9e5a76ba",
            "name": "Register Party for Approval",
            "provider": "peppol.register.approval"
        },
        {
            "id": "0e44b900-8fdb-11f0-a8fb-61ec9e5a76ba",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `processing`{.state .processing}",
            "config": {
                "state": "processing"
            }
        },
        {
            "id": "12aaf950-8fdb-11f0-a8fb-61ec9e5a76ba",
            "name": "Wait for Approval",
            "provider": "peppol.wait.approval"
        },
        {
            "id": "7a5a4db0-0fae-11f0-b37b-0be1c251a274",
            "name": "Register Peppol Party",
            "provider": "peppol.register",
            "summary": "Enable with groups: ubl-invoice",
            "config": {
                "disable": false,
                "doc_groups": [
                    "ubl-invoice"
                ],
                "visibility": "smp+sml+peppol"
            }
        },
        {
            "id": "7c2fa9f0-0fae-11f0-b37b-0be1c251a274",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `registered`{.state .registered}",
            "config": {
                "state": "registered"
            }
        }
    ],
    "rescue": [
        {
            "id": "a34e83f0-25dc-11f0-b641-350e77c28eed",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `error`{.state .error}",
            "config": {
                "state": "error"
            }
        }
    ]
}

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Peppol unregister party workflow

This workflow revokes participant permissions to issue and receive documents.

Example Peppol unregister party workflow

{
    "name": "Peppol unregister party",
    "description": "Revoke participant permissions to issue and receive documents",
    "schema": "org/party",
    "steps": [
        {
            "id": "77b7c460-adc5-11f0-abd8-03a58bc40d2a",
            "name": "Register Peppol Party",
            "provider": "peppol.register",
            "summary": "Disable Party",
            "config": {
                "disable": true,
                "visibility": "smp+sml+peppol",
                "doc_groups": []
            }
        },
        {
            "id": "7e79f610-adc5-11f0-abd8-03a58bc40d2a",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `void`{.state .void}",
            "config": {
                "state": "void"
            }
        }
    ],
    "rescue": [
        {
            "id": "9141b350-adc5-11f0-abd8-03a58bc40d2a",
            "name": "Set State",
            "provider": "silo.state",
            "summary": "Set state to `error`{.state .error}",
            "config": {
                "state": "error"
            }
        }
    ]
}

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Belgium:

Peppol Belgium - B2B standard invoice

Regular invoices are used for B2B transactions. Regular invoices must be issued when:

The customer is a registered business (has a tax identification number).
The customer needs a complete invoice with all tax details for accounting or tax purposes.

To create a regular invoice, include the eu-en16931-v2017 addon and ensure the customer field contains valid tax identification details. The addon will automatically set the document type to 380 when the silo entry is built (which happens automatically when saving a silo entry through the API or console).

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "BE",
    "$addons": [
        "eu-en16931-v2017"
    ],
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Benelux Industries SA/NV",
        "tax_id": {
            "country": "BE",
            "code": "0316597904"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0208",
                "code": "0316597904"
            }
        ],
        "addresses": [
            {
                "num": "42",
                "street": "Rue de la Loi",
                "locality": "Brussels",
                "region": "Brussels-Capital",
                "code": "1040",
                "country": "BE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Benelux Industries SA/NV",
        "tax_id": {
            "country": "BE",
            "code": "0859536301"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0208",
                "code": "0859536301"
            }
        ],
        "addresses": [
            {
                "num": "127",
                "street": "Avenue Louise",
                "locality": "Ixelles",
                "region": "Brussels-Capital",
                "code": "1050",
                "country": "BE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox services",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "1740.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "rate": "general"
                }
            ],
            "total": "1740.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Belgium - B2B zero rated goods invoice

Goods and services that are subject to VAT but taxed at a 0% rate. Zero rated goods in Belgium are:

Daily and weekly newspapers, as well as periodical publications that meet a specific criteria.
Recyclable materials such as waste and scrap intended for recycling.
Educational materials under specific conditions.

To create an invoice with zero rated goods, use the tax key zero in your invoice lines. The eu-en16931-v2017 addon will automatically set the UNTDID 5305 tax category to Z (zero rated goods) when the silo entry is built.

With zero-rated supplies, businesses can still reclaim input VAT on their purchases, whereas with exempt supplies they cannot.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "BE",
    "$addons": [
        "eu-en16931-v2017"
    ],
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Benelux Industries SA/NV",
        "tax_id": {
            "country": "BE",
            "code": "0316597904"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0208",
                "code": "0316597904"
            }
        ],
        "addresses": [
            {
                "num": "42",
                "street": "Rue de la Loi",
                "locality": "Brussels",
                "region": "Brussels-Capital",
                "code": "1040",
                "country": "BE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Benelux Industries SA/NV",
        "tax_id": {
            "country": "BE",
            "code": "0859536301"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0208",
                "code": "0859536301"
            }
        ],
        "addresses": [
            {
                "num": "127",
                "street": "Avenue Louise",
                "locality": "Ixelles",
                "region": "Brussels-Capital",
                "code": "1050",
                "country": "BE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "1",
            "item": {
                "name": "Het Laatste Nieuws",
                "price": "2.00",
                "unit": "one"
            },
            
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "zero"
                }
            ],
            "total": "2.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Belgium - B2B exempt invoice

Exempt invoices are used for B2B transactions that are exempt from VAT, which also covers exemptions in internal operations.To create an exempt invoice, use the tax key exempt in your invoice lines. The eu-en16931-v2017 addon will automatically set the UNTDID 5305 tax category to E when the silo entry is built. You must also state the reason for the exemption through the CET VATEX - VAT exemption reason codes.

Exempt operations are not subject to VAT but must still be reported. The supplier must be previously registered with the tax authority and the customer tax id must be valid.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "BE",
    "$addons": [
        "eu-en16931-v2017"
    ],
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Benelux Industries SA/NV",
        "tax_id": {
            "country": "BE",
            "code": "0316597904"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0208",
                "code": "0316597904"
            }
        ],
        "addresses": [
            {
                "num": "42",
                "street": "Rue de la Loi",
                "locality": "Brussels",
                "region": "Brussels-Capital",
                "code": "1040",
                "country": "BE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Singapore Company LTD",
        "tax_id": {
            "country": "SG",
            "code": "199904785Z"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0195",
                "code": "SGUEN199904785Z"
            }
        ],
        "addresses": [
            {
                "street": "18 Marina Gardens Drive",
                "locality": "Singapore",
                "region": "Central Region",
                "code": "018953",
                "country": "SG"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox product",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "145.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "export"
                }
            ],
            "total": "145.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Belgium - B2B services → EU customer (Reverse Charge)

Reverse charge invoices are used for B2B services provided to customers in other EU member states. Reverse charge must be applied when:

The customer is a registered business in another EU member state (has a valid EU VAT ID).
The service is provided to a business customer (B2B), not a consumer.
The service is subject to VAT but the customer accounts for the VAT in their own country.

To create a reverse charge invoice, use the tax key reverse-charge in your invoice lines. The eu-en16931-v2017 addon will automatically set the UNTDID 5305 tax category to AE (reverse charge) when the silo entry is built.

With reverse charge, no VAT is charged by the supplier. The customer accounts for VAT in their own country. Both supplier and customer VAT ID must be valid and registered in the EU VIES system.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "BE",
    "$addons": [
        "eu-en16931-v2017"
    ],
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Benelux Industries SA/NV",
        "tax_id": {
            "country": "BE",
            "code": "0316597904"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0208",
                "code": "0316597904"
            }
        ],
        "addresses": [
            {
                "num": "42",
                "street": "Rue de la Loi",
                "locality": "Brussels",
                "region": "Brussels-Capital",
                "code": "1040",
                "country": "BE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Invopop SL",
        "tax_id": {
            "country": "ES",
            "code": "B85905495"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9920",
                "code": "ESB85905495"
            }
        ],
        "addresses": [
            {
                "street": "Calle Pradillo 42",
                "locality": "Madrid",
                "region": "Madrid",
                "code": "28002",
                "country": "ES"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox services",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "1740.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "reverse-charge"
                }
            ],
            "total": "1740.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Belgium - B2B goods → EU customer (Intra-Community)

Intra-community supply invoices are used for B2B goods delivered to customers in other EU member states. Intra-community supplies must be applied when:

The customer is a registered business in another EU member state (has a valid EU VAT ID).
Goods are physically delivered to another EU member state.
The supply is exempt from VAT in the origin country and subject to VAT in the destination country.

To create an intra-community supply Peppol invoice, use the tax key intra-community in your invoice lines. The eu-en16931-v2017 addon will automatically set the UNTDID 5305 tax category to K (VAT exempt for EEA intra-community supply of goods and services) when the silo entry is built.

With intra-community supplies in the EU, the customer accounts for VAT in their destination country. The supplier must be previously registered with the tax authority and the customer VAT ID must be valid and registered in the EU VIES system.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$addons": [
        "eu-en16931-v2017"
    ],
    "$regime": "BE",
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Benelux Industries SA/NV",
        "tax_id": {
            "country": "BE",
            "code": "0316597904"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0208",
                "code": "0316597904"
            }
        ],
        "addresses": [
            {
                "num": "42",
                "street": "Rue de la Loi",
                "locality": "Brussels",
                "region": "Brussels-Capital",
                "code": "1040",
                "country": "BE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Invopop SL",
        "tax_id": {
            "country": "ES",
            "code": "B85905495"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9920",
                "code": "ESB85905495"
            }
        ],
        "addresses": [
            {
                "street": "Calle Pradillo 42",
                "locality": "Madrid",
                "region": "Madrid",
                "code": "28002",
                "country": "ES"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox product",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "1740.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "intra-community"
                }
            ],
            "total": "1740.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Belgium - B2B services → international customer (Outside Scope)

Outside scope invoices are used for B2B services provided to customers outside the EU.To create an outside scope Peppol invoice, use the tax key outside-scope in your invoice lines. The eu-en16931-v2017addon will automatically set the UNTDID 5305 tax category to O (Services outside scope of tax) when the silo entry is built.

Services provided to non-EU customers are generally outside the scope of EU VAT.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "BE",
    "$addons": [
        "eu-en16931-v2017"
    ],
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Benelux Industries SA/NV",
        "tax_id": {
            "country": "BE",
            "code": "0316597904"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0208",
                "code": "0316597904"
            }
        ],
        "addresses": [
            {
                "num": "42",
                "street": "Rue de la Loi",
                "locality": "Brussels",
                "region": "Brussels-Capital",
                "code": "1040",
                "country": "BE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Singapore Company LTD",
        "tax_id": {
            "country": "SG",
            "code": "199904785Z"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0195",
                "code": "SGUEN199904785Z"
            }
        ],
        "addresses": [
            {
                "street": "18 Marina Gardens Drive",
                "locality": "Singapore",
                "region": "Central Region",
                "code": "018953",
                "country": "SG"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox service",
                "price": "145.00",
                "unit": "h"
            },
            "sum": "145.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "outside-scope"
                }
            ],
            "total": "145.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Belgium - B2B goods → international customer (Export)

Export invoices are used for B2B goods delivered to customers outside the EU.To create an export Peppol invoice, use the tax key export in your invoice lines. The eu-en16931-v2017 addon will automatically set the UNTDID 5305 tax category to G (Free export item, tax not charged) when the silo entry is built.

Exported goods are exempt from VAT. The supplier must be previously registered with the tax authority. Customer tax identification is optional but recommended for record-keeping purposes.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "BE",
    "$addons": [
        "eu-en16931-v2017"
    ],
    "uuid": "019bb71c-7205-7000-9aef-878145b9fce6",
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Benelux Industries SA/NV",
        "tax_id": {
            "country": "BE",
            "code": "0316597904"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0208",
                "code": "0316597904"
            }
        ],
        "addresses": [
            {
                "num": "42",
                "street": "Rue de la Loi",
                "locality": "Brussels",
                "region": "Brussels-Capital",
                "code": "1040",
                "country": "BE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Singapore Company LTD",
        "tax_id": {
            "country": "SG",
            "code": "199904785Z"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0195",
                "code": "SGUEN199904785Z"
            }
        ],
        "addresses": [
            {
                "street": "18 Marina Gardens Drive",
                "locality": "Singapore",
                "region": "Central Region",
                "code": "018953",
                "country": "SG"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "quantity": "12",
            "item": {
                "name": "Sambox product",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "1740.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "export"                
                }
            ],
            "total": "1740.00"
        }
    ],
    "payment": {
        "terms": {
            "notes": "Will be paid by 2026-06-02"
        }
    }
}

Germany:

Peppol Germany - B2B standard invoice

Regular invoices are used for B2B transactions. Regular invoices must be issued when:

The customer is a registered business (has a tax identification number).
The transaction amount is €400 VAT included or above, or the customer requires a full invoice.
The customer needs a complete invoice with all tax details for accounting or tax purposes.

The supplier must be previously registered with the tax authority and the customer VAT ID must be valid.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "DE",
    "$addons": [
        "eu-en16931-v2017"
    ],
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Rheinland Technologies GmbH",
        "tax_id": {
            "country": "DE",
            "code": "879558966"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9930",
                "code": "DE879558966"
            }
        ],
        "addresses": [
            {
                "num": "27",
                "street": "Friedrichstraße",
                "locality": "Berlin",
                "region": "BE",
                "code": "10117",
                "country": "DE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Bavaria Solutions GmbH",
        "tax_id": {
            "country": "DE",
            "code": "993930191"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9930",
                "code": "DE993930191"
            }
        ],
        "addresses": [
            {
                "num": "15",
                "street": "Marienplatz",
                "locality": "München",
                "region": "BY",
                "code": "80331",
                "country": "DE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox services",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "1740.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "rate": "general"
                }
            ],
            "total": "1740.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Germany - B2B exempt invoice

Exempt operations are not subject to VAT but must still be reported. The supplier must be previously registered with the tax authority and the customer tax id must be valid.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$addons": [
        "eu-en16931-v2017"
    ],
    "$regime": "DE",
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Deutsche Sprachschule",
        "tax_id": {
            "country": "DE",
            "code": "993930191"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9930",
                "code": "DE993930191"
            }
        ],
        "addresses": [
            {
                "num": "15",
                "street": "Marienplatz",
                "locality": "München",
                "region": "BY",
                "code": "80331",
                "country": "DE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Rheinland Technologies GmbH",
        "tax_id": {
            "country": "DE",
            "code": "879558966"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9930",
                "code": "DE879558966"
            }
        ],
        "addresses": [
            {
                "num": "27",
                "street": "Friedrichstraße",
                "locality": "Berlin",
                "region": "BE",
                "code": "10117",
                "country": "DE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "1",
            "item": {
                "name": "Deutschkurs - Monat",
                "price": "120.00",
                "unit": "one"
            },
            
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "exempt",
                    "ext": {
                        "cef-vatex": "VATEX-EU-132-1I"                    
                    }
                }
            ],
            "total": "120.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Germany - B2B services → EU customer (Reverse Charge)

Reverse charge invoices are used for B2B services provided to customers in other EU member states. Reverse charge must be applied when:

The customer is a registered business in another EU member state (has a valid EU VAT ID).
The service is provided to a business customer (B2B), not a consumer.
The service is subject to VAT but the customer accounts for the VAT in their own country.

With reverse charge, no VAT is charged by the supplier. The customer accounts for VAT in their own country. Both supplier and customer VAT ID must be valid and registered in the EU VIES system.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "DE",
    "$addons": [
        "eu-en16931-v2017"
    ],
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Rheinland Technologies GmbH",
        "tax_id": {
            "country": "DE",
            "code": "879558966"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9930",
                "code": "DE879558966"
            }
        ],
        "addresses": [
            {
                "num": "27",
                "street": "Friedrichstraße",
                "locality": "Berlin",
                "region": "BE",
                "code": "10117",
                "country": "DE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Invopop SL",
        "tax_id": {
            "country": "ES",
            "code": "B85905495"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9920",
                "code": "ESB85905495"
            }
        ],
        "addresses": [
            {
                "street": "Calle Pradillo 42",
                "locality": "Madrid",
                "region": "Madrid",
                "code": "28002",
                "country": "ES"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox services",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "1740.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "reverse-charge"
                }
            ],
            "total": "1740.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Germany - B2B goods → EU customer (Intra-Community)

Intra-community supply invoices are used for B2B goods delivered to customers in other EU member states. Intra-community supplies must be applied when:

The customer is a registered business in another EU member state (has a valid EU VAT ID).
Goods are physically delivered to another EU member state.
The supply is exempt from VAT in the origin country and subject to VAT in the destination country.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "DE",
    "$addons": [
        "eu-en16931-v2017"
    ],
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Rheinland Technologies GmbH",
        "tax_id": {
            "country": "DE",
            "code": "879558966"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9930",
                "code": "DE879558966"
            }
        ],
        "addresses": [
            {
                "num": "27",
                "street": "Friedrichstraße",
                "locality": "Berlin",
                "region": "BE",
                "code": "10117",
                "country": "DE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Invopop SL",
        "tax_id": {
            "country": "ES",
            "code": "B85905495"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9920",
                "code": "ESB85905495"
            }
        ],
        "addresses": [
            {
                "street": "Calle Pradillo 42",
                "locality": "Madrid",
                "region": "Madrid",
                "code": "28002",
                "country": "ES"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox product",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "1740.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "intra-community"
                }
            ],
            "total": "1740.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Germany - B2B services → international customer (Outside Scope)

Services provided to non-EU customers are generally outside the scope of EU VAT.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "DE",
    "$addons": [
        "eu-en16931-v2017"
    ],
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Rheinland Technologies GmbH",
        "tax_id": {
            "country": "DE",
            "code": "879558966"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9930",
                "code": "DE879558966"
            }
        ],
        "addresses": [
            {
                "num": "27",
                "street": "Friedrichstraße",
                "locality": "Berlin",
                "region": "BE",
                "code": "10117",
                "country": "DE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Singapore Company LTD",
        "tax_id": {
            "country": "SG",
            "code": "199904785Z"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0195",
                "code": "SGUEN199904785Z"
            }
        ],
        "addresses": [
            {
                "street": "18 Marina Gardens Drive",
                "locality": "Singapore",
                "region": "Central Region",
                "code": "018953",
                "country": "SG"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox service",
                "price": "145.00",
                "unit": "h"
            },
            "sum": "145.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "outside-scope"
                }
            ],
            "total": "145.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Germany - B2B goods → international customer (Export)

Exported goods are exempt from VAT. The supplier must be previously registered with the tax authority. Customer tax identification is optional but recommended for record-keeping purposes.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "DE",
    "$addons": [
        "eu-en16931-v2017"
    ],
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Rheinland Technologies GmbH",
        "tax_id": {
            "country": "DE",
            "code": "879558966"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9930",
                "code": "DE879558966"
            }
        ],
        "addresses": [
            {
                "num": "27",
                "street": "Friedrichstraße",
                "locality": "Berlin",
                "region": "BE",
                "code": "10117",
                "country": "DE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Singapore Company LTD",
        "tax_id": {
            "country": "SG",
            "code": "199904785Z"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0195",
                "code": "SGUEN199904785Z"
            }
        ],
        "addresses": [
            {
                "street": "18 Marina Gardens Drive",
                "locality": "Singapore",
                "region": "Central Region",
                "code": "018953",
                "country": "SG"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox product",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "145.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "export"
                }
            ],
            "total": "145.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Italy:

Peppol Italy - B2B standard invoice

Regular invoices are used for B2B transactions. Regular invoices must be issued when the customer is a registered business (has a tax identification number).To create a regular invoice, include the eu-en16931-v2017 and it-sdi-v1 addons. The addons will automatically set the document type to 380 when the silo entry is built (which happens automatically when saving a silo entry through the API or console).

The supplier must be previously registered with the tax authority and the customer VAT ID must be valid.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "IT",
    "$addons": [
        "eu-en16931-v2017",
        "it-sdi-v1"
    ],
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Tecnologie Adriatico S.r.l.",
        "tax_id": {
            "country": "IT",
            "code": "00159560366"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0205",
                "code": "IT00159560366"
            }
        ],
        "addresses": [
            {
                "num": "15",
                "street": "Via Giuseppe Verdi",
                "locality": "Milano",
                "region": "MI",
                "code": "20121",
                "country": "IT"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Roma Solutions S.r.l.",
        "tax_id": {
            "country": "IT",
            "code": "05140920017"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0205",
                "code": "IT05140920017"
            }
        ],
        "addresses": [
            {
                "num": "10",
                "street": "Via del Corso",
                "locality": "Roma",
                "region": "RM",
                "code": "00186",
                "country": "IT"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox services",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "1740.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "rate": "general"
                }
            ],
            "total": "1740.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Italy - B2B zero rated goods invoice

Goods and services that are subject to VAT but taxed at a 0% rate. Zero rated goods in Italy are:

Daily and weekly newspapers, as well as periodical publications that meet a specific criteria.
Recyclable materials such as waste and scrap intended for recycling.
Educational materials under specific conditions.

To create a reverse charge invoice, use the tax key zero in your invoice lines. Include the eu-en16931-v2017 and it-sdi-v1 addons to automatically set the UNTDID 5305 tax category to Z (zero rated goods) when the silo entry is built.

With zero-rated supplies, businesses can still reclaim input VAT on their purchases, whereas with exempt supplies they cannot.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "IT",
    "$addons": [
        "eu-en16931-v2017",
        "it-sdi-v1"
    ],
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Tecnologie Adriatico S.r.l.",
        "tax_id": {
            "country": "IT",
            "code": "00159560366"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0205",
                "code": "IT00159560366"
            }
        ],
        "addresses": [
            {
                "num": "15",
                "street": "Via Giuseppe Verdi",
                "locality": "Milano",
                "region": "MI",
                "code": "20121",
                "country": "IT"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Roma Solutions S.r.l.",
        "tax_id": {
            "country": "IT",
            "code": "05140920017"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0205",
                "code": "IT05140920017"
            }
        ],
        "addresses": [
            {
                "num": "10",
                "street": "Via del Corso",
                "locality": "Roma",
                "region": "RM",
                "code": "00186",
                "country": "IT"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "1",
            "item": {
                "name": "La Repubblica",
                "price": "2.00",
                "unit": "one"
            },
            
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "zero"
                }
            ],
            "total": "2.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Italy - B2B exempt invoice

Exempt invoices are used for B2B transactions that are exempt from VAT, which also covers exemptions in internal operations.To create an exempt invoice, use the tax key exempt in your invoice lines. Include the eu-en16931-v2017 and it-sdi-v1 addons to automatically set the UNTDID 5305 tax category to E when the silo entry is built. You must also state the reason for the exemption through the CET VATEX - VAT exemption reason codes.

Exempt operations are not subject to VAT but must still be reported. The supplier must be previously registered with the tax authority and the customer tax id must be valid.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$addons": [
        "eu-en16931-v2017",
        "it-sdi-v1"
    ],
    "$regime": "IT",
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Scuola di Lingua Italiana",
        "tax_id": {
            "country": "IT",
            "code": "00159560366"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0205",
                "code": "IT00159560366"
            }
        ],
        "addresses": [
            {
                "num": "10",
                "street": "Via del Corso",
                "locality": "Roma",
                "region": "Milano-Capital",
                "code": "00186",
                "country": "IT"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Tecnologie Adriatico S.r.l.",
        "tax_id": {
            "country": "IT",
            "code": "00159560366"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0205",
                "code": "IT00159560366"
            }
        ],
        "addresses": [
            {
                "num": "15",
                "street": "Via Giuseppe Verdi",
                "locality": "Milano",
                "region": "Milano-Capital",
                "code": "20121",
                "country": "IT"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "1",
            "item": {
                "name": "Corso di Italiano - Mese",
                "price": "120.00",
                "unit": "one"
            },
            
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "exempt",
                    "ext": {
                        "cef-vatex": "VATEX-EU-132-1I"                    
                    }
                }
            ],
            "total": "120.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Italy - B2B services → EU customer (Reverse Charge)

Reverse charge invoices are used for B2B services provided to customers in other EU member states. Reverse charge must be applied when:

The customer is a registered business in another EU member state (has a valid EU VAT ID).
The service is provided to a business customer (B2B), not a consumer.
The service is subject to VAT but the customer accounts for the VAT in their own country.

To create a reverse charge invoice, use the tax key reverse-charge in your invoice lines. Include the eu-en16931-v2017 and it-sdi-v1 addons to automatically set the UNTDID 5305 tax category to AE (reverse charge) when the silo entry is built.

With reverse charge, no VAT is charged by the supplier. The customer accounts for VAT in their own country. Both supplier and customer VAT ID must be valid and registered in the EU VIES system.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "IT",
    "$addons": [
        "eu-en16931-v2017",
        "it-sdi-v1"
    ],
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Tecnologie Adriatico S.r.l.",
        "tax_id": {
            "country": "IT",
            "code": "00159560366"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0205",
                "code": "IT00159560366"
            }
        ],
        "addresses": [
            {
                "num": "15",
                "street": "Via Giuseppe Verdi",
                "locality": "Milano",
                "region": "Milano-Capital",
                "code": "20121",
                "country": "IT"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Invopop SL",
        "tax_id": {
            "country": "ES",
            "code": "B85905495"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9920",
                "code": "ESB85905495"
            }
        ],
        "addresses": [
            {
                "street": "Calle Pradillo 42",
                "locality": "Madrid",
                "region": "Madrid",
                "code": "28002",
                "country": "ES"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox services",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "1740.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "reverse-charge"
                }
            ],
            "total": "1740.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Italy - B2B goods → EU customer (Intra-Community)

Intra-community supply invoices are used for B2B goods delivered to customers in other EU member states. Intra-community supplies must be applied when:

The customer is a registered business in another EU member state (has a valid EU VAT ID).
Goods are physically delivered to another EU member state.
The supply is exempt from VAT in the origin country and subject to VAT in the destination country.

To create an intra-community supply Peppol invoice, use the tax key intra-community in your invoice lines. Include the eu-en16931-v2017 and it-sdi-v1 addons to automatically set the UNTDID 5305 tax category to K (VAT exempt for EEA intra-community supply of goods and services) when the silo entry is built.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "IT",
    "$addons": [
        "eu-en16931-v2017",
        "it-sdi-v1"
    ],
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Tecnologie Adriatico S.r.l.",
        "tax_id": {
            "country": "IT",
            "code": "00159560366"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0205",
                "code": "IT00159560366"
            }
        ],
        "addresses": [
            {
                "num": "15",
                "street": "Via Giuseppe Verdi",
                "locality": "Milano",
                "region": "Milano-Capital",
                "code": "20121",
                "country": "IT"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Invopop SL",
        "tax_id": {
            "country": "ES",
            "code": "B85905495"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9920",
                "code": "ESB85905495"
            }
        ],
        "addresses": [
            {
                "street": "Calle Pradillo 42",
                "locality": "Madrid",
                "region": "Madrid",
                "code": "28002",
                "country": "ES"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox product",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "1740.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "intra-community"
                }
            ],
            "total": "1740.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Italy - B2B services → international customer (Outside Scope)

Outside scope invoices are used for B2B services provided to customers outside the EU.To create an outside scope Peppol invoice, use the tax key outside-scope in your invoice lines. Include the eu-en16931-v2017 and it-sdi-v1 addons to automatically set the UNTDID 5305 tax category to O (Services outside scope of tax) when the silo entry is built.

Services provided to non-EU customers are generally outside the scope of EU VAT.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "IT",
    "$addons": [
        "eu-en16931-v2017",
        "it-sdi-v1"
    ],
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Tecnologie Adriatico S.r.l.",
        "tax_id": {
            "country": "IT",
            "code": "00159560366"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0205",
                "code": "IT00159560366"
            }
        ],
        "addresses": [
            {
                "num": "15",
                "street": "Via Giuseppe Verdi",
                "locality": "Milano",
                "region": "Milano-Capital",
                "code": "20121",
                "country": "IT"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Singapore Company LTD",
        "tax_id": {
            "country": "SG",
            "code": "199904785Z"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0195",
                "code": "SGUEN199904785Z"
            }
        ],
        "addresses": [
            {
                "street": "18 Marina Gardens Drive",
                "locality": "Singapore",
                "region": "Central Region",
                "code": "018953",
                "country": "SG"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox service",
                "price": "145.00",
                "unit": "h"
            },
            "sum": "145.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "outside-scope"
                }
            ],
            "total": "145.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Italy - B2B goods → international customer (Export)

Export invoices are used for B2B goods delivered to customers outside the EU.To create an export Peppol invoice, use the tax key export in your invoice lines. Include the eu-en16931-v2017 and it-sdi-v1 addons to automatically set the UNTDID 5305 tax category to G (Free export item, tax not charged) when the silo entry is built.

Exported goods are exempt from VAT. The supplier must be previously registered with the tax authority. Customer tax identification is optional but recommended for record-keeping purposes.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "IT",
    "$addons": [
        "eu-en16931-v2017",
        "it-sdi-v1"
    ],
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Tecnologie Adriatico S.r.l.",
        "tax_id": {
            "country": "IT",
            "code": "00159560366"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0205",
                "code": "IT00159560366"
            }
        ],
        "addresses": [
            {
                "num": "15",
                "street": "Via Giuseppe Verdi",
                "locality": "Milano",
                "region": "Milano-Capital",
                "code": "20121",
                "country": "IT"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Singapore Company LTD",
        "tax_id": {
            "country": "SG",
            "code": "199904785Z"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0195",
                "code": "SGUEN199904785Z"
            }
        ],
        "addresses": [
            {
                "street": "18 Marina Gardens Drive",
                "locality": "Singapore",
                "region": "Central Region",
                "code": "018953",
                "country": "SG"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox product",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "145.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "export"
                }
            ],
            "total": "145.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Spain:

Peppol Spain - B2B standard invoice

Regular invoices are used for B2B transactions. Regular invoices must be issued when:

The customer is a registered business (has a tax identification number).
The transaction amount is €400 VAT included or above, or the customer requires a full invoice.
The customer needs a complete invoice with all tax details for accounting or tax purposes.

To create a regular invoice, include the eu-en16931-v2017 and es-verifactu-v1 addons and ensure the customer field contains valid tax identification details. The addons will automatically set the document type to 380 when the silo entry is built (which happens automatically when saving a silo entry through the API or console).

The supplier must be previously registered with the tax authority and the customer VAT ID must be valid.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$addons": [
        "eu-en16931-v2017",
        "es-verifactu-v1"
    ],
    "$regime": "ES",
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Invopop S.L.",
        "tax_id": {
            "country": "ES",
            "code": "B85905495"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9920",
                "code": "ESB85905495"
            }
        ],
        "addresses": [
            {
                "num": "42",
                "street": "Calle Pradillo",
                "locality": "Madrid",
                "region": "Madrid",
                "code": "28002",
                "country": "ES"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Barcelona Commerce S.L.",
        "tax_id": {
            "country": "ES",
            "code": "B48994131"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9920",
                "code": "ESB48994131"
            }
        ],
        "addresses": [
            {
                "num": "20",
                "street": "Passeig de Gràcia",
                "locality": "Barcelona",
                "region": "Cataluña",
                "code": "08008",
                "country": "ES"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox services",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "1740.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "rate": "general"
                }
            ],
            "total": "1740.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Spain - B2B exempt invoice

Exempt invoices are used for B2B transactions that are exempt from VAT, which also covers exemptions in internal operations.To create an exempt invoice, use the tax key exempt in your invoice lines. The eu-en16931-v2017 and es-verifactu-v1 addons will automatically set the UNTDID 5305 tax category to E when the silo entry is built. You must also state the reason for the exemption through the CET VATEX - VAT exemption reason codes.

Exempt operations are not subject to VAT but must still be reported. The supplier must be previously registered with the tax authority and the customer tax id must be valid.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$addons": [
        "eu-en16931-v2017",
        "es-verifactu-v1"
    ],
    "$regime": "ES",
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Escuela de Lengua Española",
        "tax_id": {
            "country": "ES",
            "code": "B71353213"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9920",
                "code": "ESB71353213"
            }
        ],
        "addresses": [
            {
                "num": "20",
                "street": "Passeig de Gràcia",
                "locality": "Barcelona",
                "region": "Madrid-Capital",
                "code": "08008",
                "country": "ES"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Invopop S.L.",
        "tax_id": {
            "country": "ES",
            "code": "B85905495"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9920",
                "code": "ESB85905495"
            }
        ],
        "addresses": [
            {
                "num": "42",
                "street": "Calle Pradillo",
                "locality": "Madrid",
                "region": "Madrid-Capital",
                "code": "28002",
                "country": "ES"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "1",
            "item": {
                "name": "Curso de Español - Mes",
                "price": "120.00",
                "unit": "one"
            },
            
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "exempt",
                    "ext": {
                        "cef-vatex": "VATEX-EU-132-1I"                    
                    }
                }
            ],
            "total": "120.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Spain - B2B services → EU customer (Reverse Charge)

Reverse charge invoices are used for B2B services provided to customers in other EU member states. Reverse charge must be applied when:

The customer is a registered business in another EU member state (has a valid EU VAT ID).
The service is provided to a business customer (B2B), not a consumer.
The service is subject to VAT but the customer accounts for the VAT in their own country.

To create a reverse charge invoice, use the tax key reverse-charge in your invoice lines. The eu-en16931-v2017 and es-verifactu-v1 addons will automatically set the UNTDID 5305 tax category to AE (reverse charge) when the silo entry is built.

With reverse charge, no VAT is charged by the supplier. The customer accounts for VAT in their own country. Both supplier and customer VAT ID must be valid and registered in the EU VIES system.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$addons": [
        "eu-en16931-v2017",
        "es-verifactu-v1"
    ],
    "$regime": "ES",
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Invopop S.L.",
        "tax_id": {
            "country": "ES",
            "code": "B85905495"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9920",
                "code": "ESB85905495"
            }
        ],
        "addresses": [
            {
                "num": "42",
                "street": "Calle Pradillo",
                "locality": "Madrid",
                "region": "Madrid-Capital",
                "code": "28002",
                "country": "ES"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Benelux Industries SA/NV",
        "tax_id": {
            "country": "BE",
            "code": "0316597904"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0208",
                "code": "0316597904"
            }
        ],
        "addresses": [
            {
                "num": "42",
                "street": "Rue de la Loi",
                "locality": "Brussels",
                "region": "Brussels-Capital",
                "code": "1040",
                "country": "BE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox services",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "1740.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "reverse-charge"
                }
            ],
            "total": "1740.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Spain - B2B goods → EU customer (Intra-Community)

Intra-community supply invoices are used for B2B goods delivered to customers in other EU member states. Intra-community supplies must be applied when:

The customer is a registered business in another EU member state (has a valid EU VAT ID).
Goods are physically delivered to another EU member state.
The supply is exempt from VAT in the origin country and subject to VAT in the destination country.

To create an intra-community supply Peppol invoice, use the tax key intra-community in your invoice lines. The eu-en16931-v2017 and es-verifactu-v1 addons will automatically set the UNTDID 5305 tax category to K (VAT exempt for EEA intra-community supply of goods and services) when the silo entry is built.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$addons": [
        "eu-en16931-v2017",
        "es-verifactu-v1"
    ],
    "$regime": "ES",
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Invopop S.L.",
        "tax_id": {
            "country": "ES",
            "code": "B85905495"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9920",
                "code": "ESB85905495"
            }
        ],
        "addresses": [
            {
                "num": "42",
                "street": "Calle Pradillo",
                "locality": "Madrid",
                "region": "Madrid-Capital",
                "code": "28002",
                "country": "ES"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Benelux Industries SA/NV",
        "tax_id": {
            "country": "BE",
            "code": "0316597904"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0208",
                "code": "0316597904"
            }
        ],
        "addresses": [
            {
                "num": "42",
                "street": "Rue de la Loi",
                "locality": "Brussels",
                "region": "Brussels-Capital",
                "code": "1040",
                "country": "BE"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox product",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "1740.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "intra-community"
                }
            ],
            "total": "1740.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Spain - B2B services → international customer (Outside Scope)

Outside scope invoices are used for B2B services provided to customers outside the EU.To create an outside scope Peppol invoice, use the tax key outside-scope in your invoice lines. The eu-en16931-v2017 and es-verifactu-v1 addons will automatically set the UNTDID 5305 tax category to O (Services outside scope of tax) when the silo entry is built.

Services provided to non-EU customers are generally outside the scope of EU VAT.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$addons": [
        "eu-en16931-v2017"
    ],
    "$regime": "ES",
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Invopop S.L.",
        "tax_id": {
            "country": "ES",
            "code": "B85905495"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9920",
                "code": "ESB85905495"
            }
        ],
        "addresses": [
            {
                "num": "42",
                "street": "Calle Pradillo",
                "locality": "Madrid",
                "region": "Madrid-Capital",
                "code": "28002",
                "country": "ES"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Singapore Company LTD",
        "tax_id": {
            "country": "SG",
            "code": "199904785Z"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0195",
                "code": "SGUEN199904785Z"
            }
        ],
        "addresses": [
            {
                "street": "18 Marina Gardens Drive",
                "locality": "Singapore",
                "region": "Central Region",
                "code": "018953",
                "country": "SG"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox service",
                "price": "145.00",
                "unit": "h"
            },
            "sum": "145.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "outside-scope"
                }
            ],
            "total": "145.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

Peppol Spain - B2B goods → international customer (Export)

Export invoices are used for B2B goods delivered to customers outside the EU.To create an export Peppol invoice, use the tax key export in your invoice lines. The eu-en16931-v2017 and es-verifactu-v1 addons will automatically set the UNTDID 5305 tax category to G (Free export item, tax not charged) when the silo entry is built.

Exported goods are exempt from VAT. The supplier must be previously registered with the tax authority. Customer tax identification is optional but recommended for record-keeping purposes.

{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$addons": [
        "eu-en16931-v2017"
    ],
    "$regime": "ES",
    "type": "standard",
    "series": "INV",
    "code": "PP000003",
    "issue_date": "2025-04-03",
    "currency": "EUR",
    "supplier": {
        "name": "Invopop S.L.",
        "tax_id": {
            "country": "ES",
            "code": "B71353213"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9920",
                "code": "ESB71353213"
            }
        ],
        "addresses": [
            {
                "num": "42",
                "street": "Calle Pradillo",
                "locality": "Madrid",
                "region": "Madrid-Capital",
                "code": "28002",
                "country": "ES"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "customer": {
        "name": "Singapore Company LTD",
        "tax_id": {
            "country": "SG",
            "code": "199904785Z"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "0195",
                "code": "SGUEN199904785Z"
            }
        ],
        "addresses": [
            {
                "street": "18 Marina Gardens Drive",
                "locality": "Singapore",
                "region": "Central Region",
                "code": "018953",
                "country": "SG"
            }
        ],
        "emails": [
            {
                "addr": "[email protected]"
            }
        ]
    },
    "lines": [
        {
            "i": 1,
            "quantity": "12",
            "item": {
                "name": "Sambox product",
                "price": "145.00",
                "unit": "one"
            },
            "sum": "145.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "export"
                }
            ],
            "total": "145.00"
        }
    ],
    "payment": {
        "terms": {
            "detail": "Will be paid by 2026-06-02"
        }
    }
}

FAQ

Handling 'Receiver Not Found' Errors

If your job fails with a KO error status showing receiver not found in the peppol network, treat this the same as an invalid email address. As countries roll out their Peppol networks, you’ll encounter a mix of registered and unregistered companies, so it’s important to catch these issues early. Use the Peppol Lookup Participant ID step to validate the Peppol ID before sending anything to the network. We recommend to create a separate workflow for this validation and run it against customer’s information. This will catch the error before creating the invoice.

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