UBL BIS 4.0 brings global harmonization to e-invoicing

What companies need to know about the upcoming Peppol update

Peppol is preparing to launch its next-generation e-invoicing format: UBL BIS 4.0. Expected in 2026, this update will merge the European UBL BIS 3.0 and the international PINT model, creating one harmonized global standard with stricter validation and stronger compliance.

The next step in Peppol’s evolution

The Peppol community is developing the next evolution of its e-invoicing framework: UBL BIS 4.0. This new release, expected in 2026, will replace the current Peppol BIS Billing 3.0. It aims to establish a single, globally applicable e-invoicing standard that simplifies compliance and enables seamless interoperability between businesses worldwide.

Combining European and international standards

UBL BIS 4.0 merges two key specifications:

  • The Peppol International Invoice (PINT), designed for cross-border invoicing.
  • The UBL BIS 3.0, currently the standard within the European Union.

By combining these into one unified model, Peppol is creating a global foundation for digital invoicing that aligns with regional and international requirements. It also introduces stricter validation rules to ensure invoices meet fiscal and technical criteria across multiple jurisdictions.

Part of Europe’s broader digital tax strategy

This development comes at a time when e-invoicing mandates are expanding across Europe. Several countries are preparing national rollouts or updates ahead of 2026, as summarized in our EU e-invoicing country factsheets. These initiatives are part of the broader European movement toward tax digitalization and the VAT in the Digital Age (ViDA) program, which continues to evolve following recent EU VAT Committee discussions on ViDA implementation.

Preparing for the transition

For multinational companies, the introduction of UBL BIS 4.0 marks an important step toward uniform and compliant e-invoicing across all markets. ERP, accounting, and invoicing software providers are already preparing to support the transition, helping organizations migrate smoothly once the rollout begins.

More technical details about document structures and standards can be found on Peppol.nu.

Why this matters for businesses

The transition to UBL BIS 4.0 is not only about compliance. It offers companies the opportunity to modernize their invoicing and reporting workflows, improve data accuracy, and ensure readiness for upcoming European and global regulations. Organizations that already exchange invoices via Peppol will likely migrate easily, but they should plan early to adapt to the new validation and reporting requirements.

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