Who are required to send their transactions through Peppol?
- B2G (Business-to-Government) transactions: All invoices sent to government agencies must be sent through Peppol.
- B2B (Business-to-Business) transactions: Starting 1 January 2026, all VAT-registered businesses will be required to send invoices through Peppol for domestic B2B transactions to remain compliant. Businesses not registered for VAT can send the invoice in PDF format via email.
- B2C (Business-to-Consumer) transactions: Sending invoices through Peppol is not legally required for invoices sent to individual customers.
- Cross-border transactions: Invoices can be sent directly to customers.