Receiving and booking Peppol and UBL invoices: how it works

What is the difference between Peppol and UBL?

Peppol is the network over which electronic invoices are sent, while UBL is the format of the invoice itself. Compare it with the post: Peppol is the delivery service with fixed addresses and agreements, UBL is the standard letter everyone reads the same way. A UBL file is an XML file with fixed fields for, among other things, the supplier, buyer, invoice lines, VAT and total.

The distinction matters in practice because the two can occur separately. A supplier can send a UBL file as an email attachment without Peppol. Conversely, traffic over Peppol always uses agreed formats. In the Netherlands these are SI-UBL 2.0, the Dutch implementation under NLCIUS, and Peppol BIS Billing 3.0; both are based on UBL and the European standard EN 16931.

What is a Peppol ID and how do you receive e-invoices via Peppol?

A Peppol ID is the address at which an organisation can be found in the Peppol network and receive invoices. It consists of a scheme code and a number. For Dutch companies the KVK number with scheme 0106 is customary, for government bodies the OIN with scheme 0190, and the VAT identification number can be used with scheme 9944. A supplier sending an invoice must use the scheme under which the recipient is registered.

You do not apply for a Peppol ID separately with an authority. You connect through a service provider, also called an access point, or through software that arranges it, and that party registers the administration in the network. For a firm with many administrations it is important to record per client who manages the registration and where invoices arrive. The steps in short:

1. 1Decide per administration how e-invoices arrive: through the accounting software, a service provider or other software.
2. 2Have the administration registered under a Peppol ID, usually 0106 with the KVK number.
3. 3Check in the lookup tool of the Dutch Peppol Authority that the registration can be found.
4. 4Inform regular suppliers of the Peppol address so they stop emailing PDFs.
5. 5Record who reviews incoming e-invoices and where questions about invoices go.

How does booking a UBL invoice differ from a PDF?

With a UBL invoice the recognition step disappears, because the data is already in the file. With a PDF the supplier, date, invoice number, amounts and VAT first have to be read with OCR or AI, and something can go wrong with a poor scan or an unusual layout. In UBL, the supplier's VAT number, each invoice line and the VAT amount simply sit in named fields.

That makes processing faster and more predictable, but not automatically error-free. An e-invoice can be wrong in substance: an incorrect VAT rate, an invoice sent twice or an invoice addressed to the wrong entity. Suppliers also sometimes use a generic description, so the lines do not show what the costs relate to. Checks for duplicate invoices, VAT and missing information therefore remain necessary, even when retyping disappears.

Which booking decisions remain with an e-invoice?

With an e-invoice, the decisions that can only be made from the buyer's administration remain. The invoice describes what the supplier delivered and which VAT it charges, not how your client wants to account for those costs. An invoice from a wholesaler can be stock for one client and office costs for another, and a laptop can be an expense or an asset to capitalise.

An example: an installation company receives a UBL invoice of €1,210 via Peppol, of which €1,000 is materials and €210 is VAT at 21%. The file states exactly that, but the bookkeeper decides that the materials belong to the project for a specific job, on the materials purchase account and with the VAT code for 21% input VAT. The decisions that remain:

• General ledger account: expense, stock or fixed asset, and which account exactly.
• VAT code: deductible, partly deductible, reverse charged or non-deductible, matching the client's situation.
• Cost centre, cost unit or project, if the administration uses them.
• Period: does the invoice belong in this period or is it an accrual or deferral?
• Review: is the invoice justified, not a duplicate and addressed to the right entity?

What should you watch for when receiving e-invoices per administration?

Above all, make sure each administration has one clear entry point for invoices, so e-invoices, PDFs and receipts do not arrive via different routes and get booked twice. During a transition period some suppliers send both a UBL file and a PDF, or first a PDF by email and later the same invoice via Peppol. A duplicate check on supplier, invoice number and amount is then essential.

How e-invoices arrive in the accounting software differs per package and per service provider, and will probably keep changing in the run-up to 2030. Check this per package with the vendor, and record in your work instructions where an incoming e-invoice lands and who reviews it. Keep the e-invoice itself in the form in which it was received, because the fiscal retention obligation applies to the original file.

How does Autoboeker fit into e-invoice processing?

Autoboeker helps with the decisions and checks that remain once an invoice has arrived. The AI proposes the general ledger account, VAT code, cost centre, cost unit and project based on the administration's history, corrections and master data from Exact Online, Twinfield, SnelStart or e-Boekhouden. Every proposal gets a confidence score, and above the threshold you set it can be booked automatically. Duplicate invoices, deviating VAT codes, deviating VAT amounts and missing information are flagged.

We are clear about Peppol: a PEPPOL integration is announced for the invoicing module, on the sales side, and is not available yet. For receiving UBL or Peppol invoices on the purchase side, your accounting software is the point of contact. Invoices and receipts reach Autoboeker via upload, a purchase or sales email address, the client app, WhatsApp, connected mailboxes and cloud storage, and for Exact Online via the digital mailbox.