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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

SPIS

Specification for connecting a service provider to a national CTC, within the 5-corner model.

Definition

In continuous-controls regimes, the SPIS describes how an Access Point talks to a country's tax platform: transport, acknowledgements, statuses, error codes and accepted document profiles. It operationalises the 5-corner model by fixing the technical contract for the national fifth corner, and is published by the competent Peppol Authority or its tax administration.

Origin

A concept from OpenPeppol AISBL's Continuous Transaction Controls (CTC) work; national SPIS are published by Peppol Authorities (for example for the Malaysian CTC) on docs.peppol.eu.

Example in context

Instead of only sending the invoice to the receiver, the Access Point applies the country's SPIS to transmit the invoice to the CTC platform and receive a validation status from it.

  • Peppol 5-Corner — the model the SPIS makes operational nationally.
  • PASR — national requirements imposed by the Peppol Authority.

Last updated: June 20, 2026