Specific requirements by country (PASR)

Here's the comprehensive Mandatory PASR Requirements by Country across 9 countries.

Pigeon AI Pigeon AI
March 6, 2026 14 min read

Peppol PASR Requirements by Country

Service Provider Obligations for European Markets

Last updated: 2026-05-04

This document covers the mandatory Peppol Authority Specific Requirements (PASR) that Service Providers must enforce across 9 European markets: Belgium, Germany, France, Finland, Norway, Denmark, Sweden, Netherlands, and Austria.

Table of Contents

1. Identifier Schemes

Mandatory identifier schemes that Service Providers must enforce when registering participants.

Country Peppol Authority Mandatory Scheme Format Rule
Belgium BOSA 0208 (CBE) 10 digits, no separators Must register 0208 first; 9925 (VAT) only as supplement
Germany KoSIT 0204 (Leitweg-ID) for B2G Up to 60 chars, hyphen-separated B2B: 0246 (GEBA), 9930 (VAT), 0088 (GLN) — all voluntary
France DGFiP 0009 (SIRET) + 0225 (FRCTC) SIRET: 14 digits; FRCTC: varies SIRET is primary; 0225 for CTC reform routing
Finland State Treasury 0216 (OVT) 0037 + 8-digit Business ID + optional 5-char suffix (12–17 chars) Only 0216 permitted for Finnish participants
Norway DFØ 0192 (Org number) 9 digits, mod-11 checksum Legacy 9908 fully deleted Dec 2024
Denmark ERST 0184 (CVR) + 0088 (GLN) + 0198 (ERSTORG) CVR: 8 digits; GLN: 13 digits; ERSTORG: DK + 8 digits GLN has higher priority if both configured
Sweden DIGG 0007 (Organisationsnummer) 10 digits, 3rd digit ≥ 2, Luhn check 0088 (GLN) as secondary. No PASR declared
Netherlands NPA 0106 (KVK) or 0190 (OIN) KVK: 8 digits; OIN: 20 digits 9944 (VAT) for Peppol addressing only, not for invoice CompanyID
Austria None (OpenPeppol default) 9914 (VAT), 9915 (GOV), 9919 (KUR) VAT: ATU + 8 digits No PASR published

2. SP Accreditation & Certification

Requirements for becoming an authorized Service Provider in each market.

Country Local Accreditation? ISO 27001 Additional Requirements
Belgium No — if certified elsewhere, comply with PASR only Not specified in PASR Must attend SP Plenary; submit Annex 3 of Peppol Agreement
Germany Yes — KoSIT accreditation Recommended Must support XRechnung validation (~50 BR-DE rules); Peppol Directory mandatory
France Yes — DGFiP convention Mandatory (for PA/PDP status) Must become Plateforme Agréée; interop testing with PPF Annuaire; GDPR compliance
Finland Yes — State Treasury accreditation Recommended (strongly) KYC: verify Business ID in PRH registry + representation rights + sanctions screening
Norway Yes — DFØ agreement Required (OpenPeppol standard) Monthly aggregate transaction reporting to authority
Denmark Yes — ERST registration Required (OpenPeppol standard) Must support both Peppol BIS 3.0 and OIOUBL 2.1; digital bookkeeping system certification
Sweden Yes — DIGG registration Required (OpenPeppol standard) No additional Swedish requirements beyond OpenPeppol standard
Netherlands Yes — NPA convention Mandatory (NL was first to enforce) EUI process description; PASR compliance statement; KvK extract < 3 months old
Austria No — sign TIA with OpenPeppol directly Required (OpenPeppol standard) No Austria-specific SP requirements

3. National Validation Rules

Schematron and business rules that Service Providers must enforce on outbound invoices.

Country Rule Prefix Key Mandatory Rules
Belgium — 0208 identifier enforcement; no additional Schematron rules published
Germany BR-DE-* ~50 rules: BT-10 Buyer Reference mandatory (Leitweg-ID), restricted payment codes, delivery date mandatory, email validation
France AFNOR XP Z12-012/014 CDAR lifecycle statuses (Deposited → Received → Approved/Refused → Paid); France CIUS variant; mandatory PMD/PMT/AAB fields; VATEX-FR codes for exemptions
Finland — OVT mod-11 checksum; consolidated e-invoices prohibited; mandatory invoice number/date/VAT fields
Norway NO-R-001/002 NO-R-001: VAT must be NO + 9 digits + MVA; NO-R-002: Foretaksregisteret declaration for AS/ASA companies
Denmark DK-R-002 → DK-R-017 CVR mandatory; payment codes restricted to 1, 10, 31, 42, 48, 49, 50, 58, 59, 93, 97; credit notes can't have negative total; VAT must be DK + 8 digits
Sweden SE-R-001 → SE-R-013 VAT must be 14 chars (SE + 12 digits); only 6%/12%/25% VAT rates; F-skatt declaration; Bankgiro/Plusgiro rules; domestic transfers must use code 30
Netherlands NL-R-001 → NL-R-009 Credit notes need billing reference; full address mandatory; CompanyID must be 0106 or 0190; payment means mandatory (codes 30, 48, 49, 57, 58, 59); order reference required if line refs exist
Austria — No Peppol BIS Schematron rules; validation via CIUS-AT-NAT (B2B) and CIUS-AT-GOV (B2G) layers

4. B2B Mandate Timeline

Country B2G Active B2B Receive B2B Send Model
Belgium Mar 2024 (> €3K) Jan 2026 Jan 2026 Peppol 4-corner
Germany Nov 2020 Jan 2025 (all) Jan 2027 (> €800K) / Jan 2028 (all) Post-audit
France 2017 (Chorus Pro) Sep 2026 Sep 2026 (large) / Sep 2027 (SME) 5-corner CTC (PPF)
Finland Apr 2019 No mandate No mandate Post-audit
Norway 2012 Jan 2030 Jan 2027 Post-audit
Denmark 2005 Jul 2024 – Jul 2026 (phased) Jul 2024 – Jul 2026 (phased) NemHandel / Peppol
Sweden Apr 2019 No mandate No mandate (inquiry due Nov 2027) Post-audit
Netherlands 2017 Jul 2030 (planned) Jul 2030 (planned) 5-corner (planned)
Austria Jan 2014 (federal) No mandate No mandate Post-audit

5. Format Requirements

Country B2G Format B2B Format National CIUS?
Belgium Peppol BIS / EN 16931 Peppol BIS / EN 16931 No
Germany XRechnung (mandatory) Any EN 16931 (XRechnung, ZUGFeRD 2.1+, Peppol BIS) Yes — XRechnung
France Peppol BIS via Chorus Pro UBL, CII, or Factur-X (PDF/A-3 hybrid) Yes — France CIUS
Finland Peppol BIS, Finvoice 3.0, TEAPPSXML 3.0 Peppol BIS, Finvoice 3.0 Yes — Finnish CIUS
Norway EHF 3.0 = Peppol BIS 3.0 EHF 3.0 = Peppol BIS 3.0 No (EHF = Peppol BIS rebrand)
Denmark Peppol BIS 3.0 or OIOUBL 2.1 Peppol BIS 3.0 or OIOUBL 2.1 Yes — Danish CIUS
Sweden Peppol BIS 3.0 Peppol BIS 3.0 No (standard Peppol as-is)
Netherlands SI-UBL 2.0 (domestic) / Peppol BIS 3.0 SI-UBL 2.0 / Peppol BIS 3.0 Yes — NLCIUS
Austria ebInterface 4.3–6.1 or Peppol BIS 3.0 Any EN 16931 Yes — CIUS-AT-NAT / CIUS-AT-GOV

6. Country Detail Sheets

Belgium

Identifier Rules

  • Primary: 0208 (CBE / Crossroads Bank for Enterprises) — mandatory first registration
  • Format: 10 consecutive digits, no separators
  • Secondary: 9925 (VAT) — may exist in parallel but never instead of 0208
  • Service Providers are contractually obligated to enforce 0208 registration

SP Entry Requirements

  • If already certified in another Peppol jurisdiction: no additional Belgian certification needed
  • Must comply with Belgian PASR
  • Must submit Annex 3 of Peppol Agreement
  • Must participate in SP Plenary Meetings

Mandate

  • B2G: Mandatory since March 2024 (contracts > €3,000)
  • B2B: Mandatory from 1 January 2026 for all VAT-registered businesses
  • Future: Near real-time e-Reporting planned for 2028 (aligned with EU ViDA)

National SMP

Germany

Identifier Rules

  • B2G (mandatory): 0204 (Leitweg-ID) — structure: [Grobadressierung]-[Feinadressierung]-[Prüfziffer]
  • B2B (voluntary):
    • 0246 (GEBA — German Electronic Business Address) — new since Dec 2025, based on W-IdNr
    • 9930 (VAT ID)
    • 0088 (GLN)
  • Public authorities must use 0204

SP Entry Requirements

  • KoSIT accreditation required
  • Must support XRechnung validation (~50 BR-DE business rules)
  • Peppol Directory support mandatory since 2024 (Business Cards with name, country, location, contact, registration date)
  • Message Level Response (MLR) — planned mandatory (not yet enforced)

Mandate

  • B2G: Mandatory since Nov 2020 (federal); XRechnung format required
  • B2B Receive: 1 January 2025 — all companies must accept EN 16931 e-invoices
  • B2B Send: 1 January 2027 (turnover > €800K) / 1 January 2028 (all remaining)
  • Exemption: Orders under €1,000 excluded from B2G

Validation Highlights

Rule Requirement
BT-10 Buyer Reference Mandatory — must contain Leitweg-ID for B2G
Delivery Date Mandatory in XRechnung
BR-DE-28 (Email) Exactly one @, not start/end with dot
BR-DE-17 (Invoice Type) Restricted allowed type codes

Upcoming

  • XRechnung 4.0 (2026–2027): Based on EN 16931-1:2026, UBL 2.5 — breaking changes from 3.0
  • Peppol removes profiles below 3.0: August 1, 2026

France

Identifier Rules

  • Primary: 0009 (SIRET) — 14 digits (SIREN 9 + NIC 5)
  • New: 0225 (FRCTC) — for CTC reform routing via Peppol
  • Legacy: 0002 (SIRENE/SIREN) — 9 digits
  • SIRET Luhn checksum enforced in production

SP Entry Requirements

  • OpenPeppol membership + DGFiP convention signing
  • To operate in the reform: must become a Plateforme Agréée (PA, formerly PDP):
    • ISO 27001 certification mandatory
    • GDPR compliance
    • Interoperability testing with Annuaire (central directory) and PPF
  • 74 French SPs signed conventions as of Dec 2025
  • 106 definitively approved platforms; 61 in pilot

Architecture: 5-Corner Model

                     [PPF / Tax Authority]
                        /              \
                       / (e-reporting)   \ (e-reporting)
                      /                   \
[Seller] → [Seller PA] ──── Peppol ────→ [Buyer PA] → [Buyer]
  • PPF (Portail Public de Facturation) = 5th corner, maintains Annuaire
  • PA (Plateforme Agréée) = certified private platforms
  • Peppol is recommended but not mandatory transport between PAs

CDAR Lifecycle Statuses (France-Specific)

Code Status Description
200 Déposée Invoice deposited and registered
202 Reçue Buyer received the invoice
205 Approuvée Buyer approved for payment
210 Refusée Buyer rejected the invoice
212 Encaissée Payment confirmed
213 Rejetée Platform rejected at reception

Mandate

  • B2G: Active since 2017 via Chorus Pro
  • B2B Receive: 1 September 2026 (all businesses)
  • B2B Send: 1 September 2026 (large/mid-size) / 1 September 2027 (SME/micro)
  • E-Reporting: Required for B2C and cross-border transactions

Validation Highlights

  • Accepted formats: UBL 2.1 (France CIUS), CII, Factur-X (PDF/A-3 hybrid)
  • Invoice numbers: max 20 characters
  • 10-year legal archiving mandatory
  • AFNOR standards: XP Z12-012 (formats) and XP Z12-014 (40+ use cases)

Finland

Identifier Rules

  • Only scheme allowed: 0216 (OVT code)
  • Structure: 0037 + 8-digit Business ID (Y-tunnus without hyphen) + optional 0–5 char suffix
  • Length: 12–17 characters
  • Validation: mod-11 check digit on the Business ID
  • Example: Y-tunnus 1234567-8 → OVT 003712345678 → Peppol 0216:003712345678

SP Entry Requirements

  • State Treasury accreditation (mandatory since Feb 2024)
  • Kick-off meeting with Finnish PA
  • OpenPeppol testbed completion
  • KYC obligations:
    • Verify Business ID in PRH (Finnish Patent and Registration Office) registry at ytj.fi
    • Verify representation rights via trade register extract
    • EU/UN sanctions screening
  • Must have at least one Finnish customer to gain ACL access
  • Implement participant ID changes within 3 working days

National ACL (Address and Capability Lookup)

  • Live since 1 February 2024
  • Based on phoss SMP (open source)
  • Integrated with verkkolaskuosoite.fi (TIEKE registry)
  • All public sector must be registered; private sector optional

Mandate

  • B2G: Mandatory since April 2019 (central government); extended to all public admin 2021
  • B2B: No mandate — but companies with turnover > €10,000 can request e-invoices from suppliers
  • Peppol Ordering: Mandatory for new central gov procurement since April 2024
  • ~90% of B2B invoices already electronic (voluntary)
  • ViDA: Intra-EU B2B from July 2030

Formats

  • Peppol BIS Billing 3.0, Finvoice 3.0, TEAPPSXML 3.0, UBL 2.1, CII

Norway

Identifier Rules

  • Mandatory: 0192 (Organisasjonsnummer) — 9 digits, mod-11 checksum
  • Legacy 9908: Deprecated in Code Lists v8.3 (Jan 2023), fully deleted from ELMA on 14 December 2024
  • Validation rule PEPPOL-COMMON-R041: enforces 9-digit format + mod-11

SP Entry Requirements

  • Sign agreement with DFØ
  • Pass conformance testing
  • Monthly reporting: aggregate transaction counts to authority
  • Registration required for both test and production environments

ELMA — National SMP

  • Elektronisk Mottakeradresseregister (Electronic Recipient Address Register)
  • URL: elma-smp.no
  • ~360,000 registered receivers
  • All public sector must register; private sector via their AP

National Validation Rules

Rule Description Severity
NO-R-001 Norwegian VAT must be NO + 9 digits + MVA Fatal
NO-R-002 AS/ASA companies must include "Foretaksregisteret" declaration Warning

Mandate

  • B2G: Mandatory since 2012; Peppol BIS 3.0 since April 2019
  • B2B Send: 1 January 2027 — all bookkeeping-obligated businesses (accelerated from 2028)
  • B2B Receive + Digital Bookkeeping: 1 January 2030
  • Model: Post-audit (no clearance/CTC)
  • Scope: Includes foreign businesses with Norwegian accounting obligations

Denmark

  • Peppol Authority: ERST (Erhvervsstyrelsen / Danish Business Authority)
  • Contact: peppol@erst.dk
  • Schematron packages: git.erst.dk

Identifier Rules

Scheme ICD Format Use Case
DK:CVR 0184 8 digits PartyLegalEntity / CompanyID (legal ID)
GLN/EAN 0088 13 digits Participant endpoint (most common for receivers)
ERSTORG 0198 DK + 8 digits (10 chars) Electronic Address / EndpointID
  • GLN has higher priority than CVR when both are configured

SP Entry Requirements

  • ERST registration
  • Must support both Peppol BIS 3.0 and OIOUBL 2.1
  • Digital bookkeeping system certification by ERST
  • Must handle Peppol Application Response messages

National Validation Rules

Rule Description
DK-R-002 Danish suppliers MUST provide CVR number
DK-R-005 Allowed payment codes: 1, 10, 31, 42, 48, 49, 50, 58, 59, 93, 97
DK-R-014 Supplier CompanyID schemeID MUST be 0184
DK-R-015 VAT number must start with DK + 8 digits
DK-R-016 Credit notes cannot have negative PayableAmount
DK-R-017 Customer CompanyID schemeID MUST be 0184

Full rules: DK-R-002 through DK-R-017 (all fatal severity)

Mandate

  • B2G: Mandatory since 2005 — Denmark was the pioneer
  • B2B (phased):
    • Jul 2024: Classes B, C, D (certified systems)
    • Jan 2025: Classes B, C, D (self-developed systems)
    • Jan 2026: Class A, turnover > DKK 300,000 (certified)
    • Jul 2026: Class A, turnover > DKK 300,000 (in-house)

Critical Future Change: NemHandel BIS 4

  • OIOUBL 3.0 cancelled (Jan 2026)
  • Migrating to NemHandel BIS 4 (Peppol BIS 4 + Danish extensions, PINT architecture)
  • May–Nov 2028: NemHandel BIS 4 mandatory for sending
  • Mid-2029: Single-format environment (OIOUBL 2.1 support ends)

Sweden

  • Peppol Authority: DIGG (Agency for Digital Government) — merging with PTS by Jan 2027
  • Contact: peppol@digg.se
  • PASR Status: NONE — DIGG has declared no PASR for Sweden

Identifier Rules

  • Primary: 0007 (Organisationsnummer) — 10 digits, 3rd digit ≥ 2, Luhn checksum
  • Secondary: 0088 (GLN) — 13 digits

SP Entry Requirements

  • DIGG registration
  • Standard OpenPeppol requirements only — no additional Swedish requirements
  • ~25+ certified Access Points active

National Validation Rules

Rule Description
SE-R-001 VAT must be 14 chars: SE + 12 digits
SE-R-005 F-skatt: value must be Godkänd för F-skatt
SE-R-006 Only 6%, 12%, or 25% VAT rates for category S
SE-R-007/008 Plusgiro/Bankgiro account must be numeric
SE-R-009/010 Bankgiro: 7–8 chars; Plusgiro: 2–8 chars
SE-R-011 Use PaymentMeansCode 30 with SE:BANKGIRO or SE:PLUSGIRO
SE-R-012 Domestic transfers must use code 30 (not 31)
SE-R-013 Organisation number must pass Luhn algorithm

Mandate

  • B2G: Mandatory since 1 April 2019 (all public procurement, including below EU thresholds)
  • B2B: Not mandated — inquiry launched Feb 2026, findings due Nov 2027
  • 7-year archiving requirement for B2G

SMP Registration

  • Public entities must register in Peppol SMP per MDFFS 2019:1 (since Dec 2019)
  • No centralized national platform — fully decentralized via Peppol APs

Netherlands

Identifier Rules

Scheme ICD Format Usage
KVK 0106 8 digits Private sector (Chamber of Commerce number)
OIN 0190 20 digits Mandatory for government entities (via Logius OIN register)
VAT 9944 NL + 9 digits + B + 2 digits Peppol addressing only — not valid as invoice CompanyID

Important: NL-R-003 and NL-R-005 enforce that only 0106 or 0190 may be used as CompanyID in invoices.

SP Entry Requirements

  • ISO 27001 mandatory — NL was the first country globally to enforce this for Peppol SPs
  • Must submit:
    • ISO 27001 certificate (scope must include Peppol services)
    • End User Identification (EUI) process description
    • PASR compliance statement (signed)
    • Technical endpoint URLs (for NPA monitoring)
    • KvK extract (max 3 months old)
    • Signed SP Agreement with Ministry of Interior
  • Post-approval: listed on peppol.nl, subject to IDI audits

National Validation Rules

Rule Description Severity
NL-R-001 Credit notes MUST have billing reference Fatal
NL-R-002 Supplier address MUST contain street, city, postal zone Fatal
NL-R-003 Supplier CompanyID scheme MUST be 0106 or 0190 Fatal
NL-R-004 Dutch customer address MUST contain street, city, postal zone Fatal
NL-R-005 Dutch customer CompanyID scheme MUST be 0106 or 0190 Fatal
NL-R-007 Payment means MANDATORY when customer pays supplier Fatal
NL-R-008 Payment means code MUST be: 30, 48, 49, 57, 58, 59 Fatal
NL-R-009 Document-level order reference required if line refs exist Fatal

Mandate

  • B2G: Active since 2017 (central gov), 2018 (all public sector) — via Digipoort gateway
  • B2B: Planned for July 2030 — aligned with EU ViDA
    • Infrastructure construction 2029–2030
    • Domestic e-reporting potentially by January 2032

Document Standards

  • SI-UBL 2.0 (NLCIUS) — mandatory for Dutch-to-Dutch domestic
  • Peppol BIS 3.0 — for international traffic
  • SI 1.2 permanently phased out since 1 January 2024

Austria

  • Peppol Authority: None formally designated — BRZ operates infrastructure; OpenPeppol acts as default PA
  • PASR Status: NO PASR published
  • B2G Platform: e-Rechnung.gv.at
  • Contact: support-erb@brz.gv.at

Identifier Rules

Scheme ICD Description
AT:VAT 9914 Austrian VAT number (ATU + 8 digits)
AT:GOV 9915 Government/administrative org ID
AT:KUR 9919 Company register (Firmenbuch) number

SP Entry Requirements

  • No Austria-specific requirements — sign TIA with OpenPeppol directly
  • Standard OpenPeppol process: membership + ISO 27001 + PKI certificates
  • BRZ provides onboarding support on best-effort basis

Validation

  • No Austria-specific Peppol BIS Schematron rules
  • Validation handled through two CIUS layers:
    • CIUS-AT-NAT — national VAT law requirements (all e-invoices)
    • CIUS-AT-GOV — additional B2G rules for federal government
  • Both approved by Federal Ministry of Finance

Accepted Formats

Format Versions
ebInterface 4.3, 5.0, 6.0, 6.1
Peppol BIS 3.0 (UBL) Current
CII Current
  • ebInterface 5.0+ is EN 16931 compatible
  • Versions below 4.3 no longer accepted

Mandate

  • B2G: Mandatory since 1 January 2014 (federal level)
    • Paper/PDF invoices not accepted (except cash receipts < €400)
    • Sub-central level voluntary (but 50,000+ authorities reachable)
  • B2B: Not mandatory — entirely voluntary, no domestic plans announced
  • ViDA: Intra-EU B2B DRR from July 2030

Delivery Channels to e-Rechnung.gv.at

┌──────────────────┐    ┌──────────────────┐    ┌──────────────────┐
│  Manual Upload   │    │   Webservice     │    │   Peppol AP      │
│  (Web Form)      │    │   (SOAP/REST)    │    │   (AS4)          │
│  ebInterface     │    │   ebInterface    │    │   UBL only       │
│  or UBL          │    │   or UBL         │    │   Peppol BIS     │
└────────┬─────────┘    └────────┬─────────┘    └────────┬─────────┘
         │                       │                       │
         └───────────────────────┼───────────────────────┘
                                 │
                    ┌────────────▼─────────────┐
                    │    e-Rechnung.gv.at      │
                    │    (Central Platform)     │
                    │    Auth via USP           │
                    └──────────────────────────┘
  • Peppol is the preferred channel for cross-border B2G (no USP registration needed)
  • Platform is free to use; 7-year archiving included

Sources

Official PASR Documents

Country Profiles

Peppol BIS National Rules

Identifier Schemes