Several invoice delivery service providers? Yes for sending, no for receiving

A frequent question when preparing for mandatory e-invoicing is how communication works if a company cooperates with more than one delivery service provider. The Peppol rules are reasonably clear on this point.

Receiving invoices is centralised

For receiving documents, an entity may have only one delivery service provider registered per Participant ID. All incoming electronic invoices are therefore routed to a single location listed in the Peppol register (SMP), and the accounting system does not have to work out which provider a document should arrive through.

Sending offers more flexibility

A company may hold contracts with several providers. Which one is used for a given outgoing document depends on:

• How the accounting system is configured
• The company's internal processes
• The contractual arrangements with individual providers

What this means in practice

Receiving e-invoices is centralised, while on the sending side businesses can retain greater flexibility and use several providers according to their needs.

The question deserves particular attention in groups of companies and wherever individual divisions run different systems. The decision on which provider will be registered for receiving is best taken well in advance.

Do you have questions about working with delivery service providers? Our tax team will advise you on how to prepare.