What Peppol is
Think of Peppol like email for invoices: you connect once through a provider (an access point) and can exchange invoices with anyone else connected, whatever software they use.
Four corners and five corners
In the four-corner model, the supplier (1) sends through its access point (2) to the buyer’s access point (3), which delivers to the buyer (4). The five-corner model adds the tax authority (5), which receives tax data from the providers. The UAE and Oman use five corners.
What PINT is
PINT is the shared invoice model that keeps Peppol invoices compatible across countries. Each country adds its own rules on top: PINT AE (UAE), PINT SG (Singapore), PINT A-NZ (Australia and New Zealand). In Europe, Peppol BIS Billing 3.0 follows the EN 16931 standard.
Where Peppol is used
| Country | Use |
|---|---|
| UAE | PINT AE, five-corner, mandatory from 2027 |
| Oman | Five-corner Fawtara, pilot from August 2026 |
| Belgium | B2B mandate since 1 January 2026 (BIS 3) |
| Singapore | InvoiceNow (PINT SG) for GST, expanding |
| Australia / New Zealand | PINT A-NZ, government invoicing |
Sources
General information, not tax or legal advice. Confirm with the authority or your adviser before acting.