E-invoicing and Peppol: what is coming for freelancers

For years, you've issued invoices as PDFs or printed paper. A new standard—Peppol and structured e-invoicing—is gradually becoming mandatory across Europe. The change isn't happening overnight, but if you work with government agencies or larger companies, you may already face it. This guide explains what e-invoicing is, why it matters, and what you need to do to stay ahead.

What is e-invoicing (and how is it different from a PDF)?#

A traditional invoice—whether PDF or paper—is designed for human eyes. It contains all the information in a readable layout: your name, the customer's name, line items, totals, VAT. The tax office can read it, but so can anyone else, and there's room for inconsistency in formatting.

E-invoicing is different. Instead of a document optimized for humans, it's a structured data file—usually in XML format—optimized for machines. Every field has a precise place:

• Invoice number: always in the same location
• Date: always in a standardized format
• Amount: always numeric, never text
• VAT: always broken down the same way

Think of it like the difference between a handwritten letter and a database record. Both contain the same information, but the database record is easier to process, validate, and integrate into accounting systems automatically.

What is Peppol?#

Peppol (Pan-European Public Procurement OnLine) is a technical standard—a set of rules—for how e-invoices should be formatted and exchanged. It was created to make cross-border invoicing easier, particularly for government procurement.

Under Peppol, an invoice follows a standard structure. Your accounting software creates the file, sends it through a Peppol service provider (called an Access Point), and it arrives at the customer's Access Point, ready to be imported into their system. No PDF attachment, no manual entry—the data flows directly.

Peppol is not mandatory everywhere yet. But it is becoming the de facto European standard, and more sectors are adopting it.

UBL: the format behind Peppol#

The data format that Peppol uses is called UBL (Universal Business Language). UBL is an open standard that defines how invoices, orders, and other documents are structured in XML. When people say "Peppol invoices," they usually mean UBL-formatted invoices exchanged via the Peppol network.

The EU ViDA mandate: what's coming#

The European Union is pushing for wider e-invoicing adoption to cut VAT fraud and streamline tax administration. The ViDA (VAT in the Digital Age) directive, agreed in 2022, sets timelines for mandatory e-invoicing in B2B (business-to-business) transactions.

As of now (2026), the rules are:

• B2G (business-to-government): Already in force in many EU countries. If you invoice a government agency or public body, you must use e-invoicing (Peppol or a national system).
• B2B (business-to-business): Expected to become mandatory, but the exact date is still being finalized. Estimates range from 2027 to 2028 or later — hedge this when checking the official Belastingdienst website, as timelines have shifted.
• B2C (business-to-consumer): Likely to remain voluntary; most countries won't require e-invoicing for retail or private customers.

B2G (business-to-government) is already here#

If you've ever invoiced a Dutch government agency, a municipality, a hospital, or a university, you may have already encountered e-invoicing requirements. Most public bodies in the EU now require suppliers to send invoices electronically.

In the Netherlands, the government uses its own e-invoicing platform (connected to Peppol) and many municipalities require Peppol. If a government customer has asked you to send invoices in a special format or via a portal, that's e-invoicing.

The good news: if your invoicing software supports Peppol, you can meet these requirements without extra work. The software exports the invoice in the right format, and your Access Point handles delivery.

How to get ready: three steps#

1. Check your invoicing software#

Does your current software support Peppol or UBL export? This is the first question.

• If you use accounting software (like Exact, Twinfield, Moneybird, Boekhoudprogramma.nl): Check with your provider. Most are already adding Peppol support or have it in beta.
• If you use a simple invoicing tool (like Wave, Square Invoices, or a spreadsheet): You'll need to upgrade to a tool that exports Peppol, or use a service that converts your invoices.
• If you use ZZP Belasting: We're preparing for Peppol support and will roll it out before any Dutch mandate takes effect. You'll be able to export or send invoices in Peppol format.

Ask your software provider directly: "Do you support Peppol UBL export?" If not, ask when they plan to.

2. Register with a Peppol Access Point#

To send or receive Peppol invoices, both you and your customers must be connected to a Peppol Access Point—a service provider that handles the exchange.

Examples include:

• Youredi
• Esker
• Tradeshift
• Basware
• And many others

Registering is usually free or low-cost, and it's straightforward:

1. Choose an Access Point that serves the Netherlands
2. Register your business (KVK number, BTW-id)
3. You get a Peppol ID (a unique identifier for your business in the Peppol network)
4. Your software links to your Access Point to send/receive invoices

• Choose a Peppol Access Point
• Register your business details (KVK number, VAT ID)
• Get your Peppol ID
• Connect your invoicing software to your Access Point
• Test a sample invoice with a colleague or customer

3. Plan a soft transition#

You don't need to switch to Peppol overnight. Here's a sensible timeline:

• Now: Understand what Peppol is (you've done this by reading this guide)
• Next 6 months: Check whether your invoicing software supports Peppol; ask your provider when they plan to
• If you invoice B2G customers: Ask them whether they require Peppol now, or if PDF is still acceptable
• 6–12 months before the mandate: Ensure your software is updated; register with an Access Point; send a test invoice
• After the mandate: Peppol becomes your standard

Most customers will accept both Peppol and PDF for years to come. There's no rush—but there is a deadline.

Will my customer still receive a PDF?#

Not necessarily. A Peppol invoice is data, not a visual document. Your customer's accounting system imports it directly. However, most Access Points and accounting tools can automatically generate a PDF for human reading or archiving.

So the reality is: you send a Peppol file, the customer's system receives it, and if they want to print or email a human-readable version, they can generate one. But the PDF isn't the invoice anymore—the Peppol file is.

Common concerns#

Will this cost me money?

Access Point registration is usually free or low-cost (under €10/month). Your invoicing software may charge extra for Peppol features, but many are adding it at no extra cost. Compare options before you commit.

What if my customer doesn't support Peppol?

Many smaller businesses won't have Peppol set up. If a customer can't receive Peppol invoices, you can still send a PDF or paper invoice. There's no penalty for offering options. Peppol becomes standard, but PDF doesn't disappear.

Will I lose control of my invoices?

No. Your Access Point sends the invoice on your behalf, but it's your invoice, your data, and your business. You remain fully in control. The Access Point is just a delivery mechanism—like using the postal service to mail a paper invoice.

Do I need to change my invoice numbering or format?

No. The Peppol format doesn't affect your invoice numbering, dates, or amounts. Your invoicing software translates your normal invoice data into Peppol format invisibly. You continue to work as you do now.

Frequently asked questions#

E-invoicing and Peppol represent the future of business-to-business invoicing in Europe. The transition is gradual, but it's inevitable. The good news: if your software is modern, the switch is painless. The better news: it will reduce errors, speed up payments, and make your accounting easier. Start by checking whether your invoicing software has a roadmap for Peppol support. If it does, you're already on the right path. And when you're ready to learn more about invoice best practices, read how to make a professional invoice and the complete invoice requirements checklist. Your invoices are the foundation of your business—keeping them modern keeps you ahead. ZZP Belasting is building Peppol support so you never have to worry about the standard when it arrives.

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