PEPPOL & CTC: the transition to a 5-cornered model

PEPPOL was launched in 2008 as an EU initiative to facilitate the development of e-procurement in Europe. Its primary goal is to provide a secure and reliable exchange of different types of data sets between end-users via PEPPOL service providers.

Moreover, its interoperability has enabled the creation of shared technical standards for data exchange among all network participants. This includes ensuring congruence in format, communication, and error handling.

What is currently offered by PEPPOL?

The PEPPOL model is based on a four cornered national and cross-border model using a marketplace of private sector service providers linked to sending and receiving organisations.

The key to this model is a central address registry that enables dynamic participant discovery (SML). This is supported by centralised or distributed capability look-up services (SMP).

The document is sent by the sender to their service provider, which connects to the SML to retrieve the address of the SMP used by the receiver's service provider. Once identified, the sender's provider sends the document to the receiver's provider, which finally delivers it to the end-user.

Use of PEPPOL in B2B e-invoicing

Over 50% of invoices (B2B and B2G) in Norway are exchanged via PEPPOL. In fact, PEPPOL covers more than 95% of all e-invoices.

Australia and New Zealand have implemented PEPPOL for B2G e-invoicing and are expected to extend it to B2B e-invoicing.

Belgium has also introduced PEPPOL for B2G e-invoicing and is currently planning its extension to B2B e-invoicing.

Japan is exploring the possibility of adopting QIS (Qualified Invoice System) with PEPPOL as the standard.

Looking ahead: PEPPOL and CTC

Nowadays, digitalisation has enhanced the efficacy of tax administrations in collecting taxes and aids in tackling the loss of revenue caused by detrimental practices, such as fraud or tax evasion.

In this regard, e-invoicing models, denoted as CTCs, are important. These models facilitate tax administrations in better managing taxes by accessing invoice data in real-time, or nearly in real-time, thereby enabling accurate matching of tax revenues with business activity.

With the adoption of Peppol CTC (5-corner model), access points would be capable of offering an exact real-time rundown of the e-invoice status to the government. Accredited access points already validate e-invoices in real time.

Furthermore, the implementation of Peppol CTC would release countries from the obligation to develop their own platform for collecting and processing taxpayer data, while concomitantly launching e-invoicing. In this sense, e-invoicing could be made compulsory initially, followed by the addition of the platform at a later stage, leading to minimal impact on taxpayers.

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Key numbers

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+30 years

of experience
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+750 MM

€/year managed
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3 Millions

active users
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+1.000 M

documents/year exchanged
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connected companies
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countries with exchange

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