Driving Digital Compliance: Peppol’s Impact on Electronic Invoicing and Reporting Compliance
Session presented at the SAP Document and Reporting Compliance Virtual Summit 2025 - September 25, 2025 | Speaker: Beate Schulte - Head of Germany’s Peppol Authority Download the DocumentDriving Digital Compliance: Peppol’s Impact on
Electronic Invoicing and Reporting Compliance
SAP Document and Reporting Compliance
Virtual Summit 2025 (25 September 2025)
Beate Schulte, KoSIT, Germany
Electronic Invoicing and Reporting Compliance
SAP Document and Reporting Compliance
Virtual Summit 2025 (25 September 2025)
Beate Schulte, KoSIT, Germany
Koordinierungsstelle für IT-Standards (KoSIT)
• KoSIT supports the IT Planning Council in its task of establishing independent
and interdisciplinary IT interoperability and security standards and steering e-
government projects across federal and state governments.
• Tasks here: XStandards Einkauf („Public Procurement“) with the components
Peppol Authority, XRechnung („Billing“), XBestellung („Ordering“), eForms-DE
• Organisationally located in the Free Hanseatic City of Bremen, but all employees
are fully funded by the federal and state governments.
– Currently approx. 35 employees, mainly computer scientists.
• KoSIT supports the IT Planning Council in its task of establishing independent
and interdisciplinary IT interoperability and security standards and steering e-
government projects across federal and state governments.
• Tasks here: XStandards Einkauf („Public Procurement“) with the components
Peppol Authority, XRechnung („Billing“), XBestellung („Ordering“), eForms-DE
• Organisationally located in the Free Hanseatic City of Bremen, but all employees
are fully funded by the federal and state governments.
– Currently approx. 35 employees, mainly computer scientists.
Driving Digital Compliance:
• Peppol’s Impact on Electronic Invoicing (... in Germany):
– Requirement: national implementation of EN-16931
– Billing as part of the digitalisation of public procurement → several successive IT-Planungsrat-
resolutions (starting in 2017) that build on each other
– Decision in favour of Peppol, because Peppol is a European solution, includes a governance
structure, and avoids dependence on individual players.
– Over time Peppol has spread beyond Europe to international use.
• and Reporting Compliance --> European requirements
– ViDA “VAT in the Digital Age” / Digital Reporting Requirements (DRR)
– 2 steps: B2B mandatory eInvoicing (EN 16931) / transaction based reporting (CTC)
– In Germany: Wachstumschancengesetz (“Growth Opportunities Act”) as a first step towards ViDA
requirements
Three topics with complexity:
Peppol, e-Invoicing, Tax-Reporting
• Peppol’s Impact on Electronic Invoicing (... in Germany):
– Requirement: national implementation of EN-16931
– Billing as part of the digitalisation of public procurement → several successive IT-Planungsrat-
resolutions (starting in 2017) that build on each other
– Decision in favour of Peppol, because Peppol is a European solution, includes a governance
structure, and avoids dependence on individual players.
– Over time Peppol has spread beyond Europe to international use.
• and Reporting Compliance --> European requirements
– ViDA “VAT in the Digital Age” / Digital Reporting Requirements (DRR)
– 2 steps: B2B mandatory eInvoicing (EN 16931) / transaction based reporting (CTC)
– In Germany: Wachstumschancengesetz (“Growth Opportunities Act”) as a first step towards ViDA
requirements
Three topics with complexity:
Peppol, e-Invoicing, Tax-Reporting
Peppol Interoperability
Multilateral Interoperability in the interplay of
architecture and regulations
Peppol Interoperability Framework (PIF)
• Governance Framework
• Architecture Framework
Homogeneity within the network
• Technical specifications
• Binding behaviour contracts
Connect Once → Reach All
Multilateral Interoperability in the interplay of
architecture and regulations
Peppol Interoperability Framework (PIF)
• Governance Framework
• Architecture Framework
Homogeneity within the network
• Technical specifications
• Binding behaviour contracts
Connect Once → Reach All
Peppol Interoperability
Structure, responsibility and oversight are
decentralised but comprehensive
2-tier structure
• Service provider, e.g. SAP:
Peppol Authorities / OpenPeppol
• End-users:
Service providers
Tiered responsibility
• Peppol Authorities monitor service
providers
• OpenPeppol manages Peppol Authorities
SAP
Structure, responsibility and oversight are
decentralised but comprehensive
2-tier structure
• Service provider, e.g. SAP:
Peppol Authorities / OpenPeppol
• End-users:
Service providers
Tiered responsibility
• Peppol Authorities monitor service
providers
• OpenPeppol manages Peppol Authorities
SAP
VAT in the digital age
On European level: Laws about preventing VAT fraud
• 11.3.25: „The Council has today given its final green light on a set of laws to make the EU’s value added
tax (VAT) rules fit for the digital age.”
Two central elements:
• B2B: Mandatory eInvoicing Rechnung
• Tax-Reporting / central reporting system
At the European level, complemented by standardization activities:
• Mandate of the KOM to CEN: implementation of norms
- EN 16931-x B2B Extension: important for mandataroy B2B
- EN 16931-y Tax report: important for reporting system
Quelle: VAT Gap - European Commission
On European level: Laws about preventing VAT fraud
• 11.3.25: „The Council has today given its final green light on a set of laws to make the EU’s value added
tax (VAT) rules fit for the digital age.”
Two central elements:
• B2B: Mandatory eInvoicing Rechnung
• Tax-Reporting / central reporting system
At the European level, complemented by standardization activities:
• Mandate of the KOM to CEN: implementation of norms
- EN 16931-x B2B Extension: important for mandataroy B2B
- EN 16931-y Tax report: important for reporting system
Quelle: VAT Gap - European Commission