The Peppol five-corner model, explained.
The five-corner model keeps Peppol's open, interoperable exchange between businesses — and adds the tax authority as a fifth corner that receives invoice data from the service providers.
Who does what.
Corner 1 — Supplier
The business issuing the invoice, usually from its ERP or accounting system.
Corner 2 — Supplier's service provider
The accredited provider that validates the invoice, sends it over the Peppol network and reports the required tax data. This is the role Go Compliant.tech helps you take on.
Corner 3 — Buyer's service provider
Receives the invoice, validates it again and delivers it to the buyer. Depending on the country, it may also report receipt to the tax authority.
Corner 4 — Buyer
The business receiving and booking the invoice.
Corner 5 — Tax authority
Receives invoice data from the service providers in near real time, giving it the visibility of a clearance system without sitting in the middle of every exchange.
Four corners versus five.
| Four-corner model | Five-corner model | |
|---|---|---|
| Invoice exchange | Between service providers over Peppol | Between service providers over Peppol |
| Tax authority role | None in the exchange | Receives invoice data from the providers |
| Provider requirements | Peppol certification | Peppol certification plus national accreditation and reporting |
| Security expectations | Set by the Peppol Authority | Typically adds independent assurance such as SOC 2 or ISO 27001 |
Requirements vary by country. Check the official specifications for each mandate.
What it means if you want to be corner 2 or 3.
Accreditation is the bar. You need conformant Peppol messaging, a reporting integration with the tax authority, local data handling and a security programme a regulator will accept.
- Peppol Access Point and SMP certified with the local Peppol Authority
- Tax-data extraction and submission to the authority's platform
- Data residency and retention aligned to national rules
- An information security programme backed by independent audit
Ready to launch as an AI-powered e-invoicing provider?
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