Peppol BIS Billing 3.0 is the Business Interoperability Specification (BIS) of the Peppol network for electronic invoices and credit notes and a CIUS of the European standard EN 16931.
Functionality
The BIS specifications ensure interoperability at the business level. They define the semantic rules and the structure of the XML documents. Peppol BIS Billing 3.0 is based on EN 16931 and uses the XML syntax UBL. The specification introduces its own document types for the UBL invoice (Invoice) and the UBL credit note (Credit Note) and binds the rules of the EN-16931 model to UBL. It explicitly supports cross-border exchange.
Since April 18, 2019, it has been mandatory in the Peppol network to be able to send and receive documents according to Billing BIS v3. The previous version 2 has been optional since then. OpenPeppol has announced that it will combine BIS 3.0 and the international specification PINT in a future version of Peppol BIS 4.0.
Legal framework
In Europe, Peppol BIS Billing 3.0 dominates as the standard for billing. The German Federal Ministry of Finance lists Peppol BIS Billing as the permissible format for e-invoicing in Germany. XRechnung and Peppol BIS Billing are largely harmonized. Belgium requires Peppol BIS Billing 3.0 for B2G and B2B and does not use its own national CIUS.
In the SAP Business One context
SAP Business One can import Peppol BIS codes. Item fields can be filled with Peppol BIS code lists that are not included in the scope of delivery of SAP Business One. This is a more advanced topic for the consultant. The Electronic Document Service (EDS) processes Peppol BIS Billing 3.0 from the Peppol network alongside ZUGFeRD and XRechnung in the input.
Demarcation
Peppol BIS Billing 3.0 determines the content of the invoice. The four-corner model (PEPPOL) describes the transport via access points, however. See also EN 16931, XRechnung, CIUS (Core Invoice Usage Specification), UBL (Universal Business Language), PEPPOL (SAP Business One) and Peppol access point.
E-Invoice check by Versino Financial Suite
Webinar E-Invoice Final Rush
E-Invoicing 2026: What is changing now for SMEs and SAP B1 users
E-Invoicing 2026: From Receipt to Mandatory Issuance — what SMEs must clarify now
E-invoicing in Europe: Harmonised standard and national fragmentation
E-invoicing in SMEs: The clock is ticking
France E-invoicing 2026: What companies with a French tax number need to know now
Service description in the e-invoice: How much detail really needs to be included?
Verifactu in Spain: the new invoicing obligation
