What is the difference between UBL and Peppol?

The two words often land in one sentence, but they mean different things. UBL is the file: the invoice as structured XML instead of a PDF. Peppol is the post: a network over which that file goes straight from your software into your client’s books. You can use UBL without Peppol; using Peppol without UBL is not possible.

UBL: the file

A PDF is a picture of an invoice. A UBL file is the same invoice as data: every field (number, date, lines, VAT per rate, totals) sits in a fixed place, so your client’s software imports it without anyone retyping. The European standard for it is EN 16931, and there are two Dutch applications of it:

  • NLCIUS (also SI-UBL 2.0): the Dutch flavour, what most Dutch bookkeeping suites and government bodies expect when you e-mail or upload a file.
  • Peppol BIS Billing 3.0: the international flavour, which the Peppol network requires and which you also use for clients outside the Netherlands.

You can simply attach a UBL file to an e-mail, next to the PDF. Many clients want nothing more. Read more in what is a UBL invoice.

Peppol: the network

Peppol is a network of access points. Your software hands the invoice to an access point, which looks up in a central register where your client can be reached (by KVK number or VAT number) and delivers the file to the client’s access point. No e-mail, no attachment, no spam filter: the invoice is in your client’s books as soon as it is sent, and you get a confirmation.

Two things to know:

  1. Your client must be connected to Peppol. A client with a perfectly good KVK number is unreachable until their own software provider has listed them in the register. Good software checks that before sending.
  2. Sending and receiving are separate. You can be connected as a sender without being a receiver. That is deliberate: whoever is registered as a receiver gets the incoming invoices for their KVK number there, and you do not want to take that over casually from a bookkeeping suite you already use.

When do you need what?

SituationWhat you need
A client asks for “a UBL” or “an e-invoice”A UBL file (usually NLCIUS), e-mailed as an attachment
You invoice the Dutch central government or a municipalityPeppol, or their own portal with a UBL upload
A large client wants invoices straight into their systemPeppol
A client abroad asks for e-invoicesUBL in the Peppol BIS flavour, over Peppol
Nobody asks for anythingA PDF is enough

How it works in factuurmaken

Every invoice downloads as UBL, in NLCIUS or Peppol BIS as you choose, and when switched on goes along automatically as a second attachment to the invoice e-mail. Sending over the Peppol network is available from Pro: factuurmaken registers you as a sender, checks whether the client is reachable and delivers the invoice to the access point. The confirmation then sits in the invoice’s timeline.

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