PEPPOL Reporting BIS

PEPPOL Reporting BIS governs reporting flows carried over the PEPPOL infrastructure.

Definition

A BIS (Business Interoperability Specification) is a normative profile published by OpenPEPPOL that prescribes how a given document type is structured and exchanged over the network. The Reporting BIS specifically covers reporting flows: transmitting transaction information to an authority (for example a tax report) or aggregating data toward an end user.

It reuses the same grammar as other PEPPOL BIS (semantics aligned with the European standard, transport via Access Points) but serves a declaration need rather than a direct commercial transaction.

Role in CTC models

Several EU member states are rolling out Continuous Transaction Controls (CTC) models that combine e-invoicing with e-reporting to the administration. A Reporting BIS provides a harmonised format for these transmissions, sparing each country from inventing a proprietary channel.

• Reporting invoice data to a tax platform.
• Reporting payment or cross-border transaction data.
• Returning aggregated information to an end user.

Good to know

The exact scope of a Reporting BIS depends on the version published by OpenPEPPOL and on national specialisations (Country Specific Requirements). Always check the version and profile applicable to your jurisdiction before implementing, as mandatory fields and business rules can differ.