PEPPOL Intro

PEPPOL, a simple introduction for Accounts Payable professionals

A 5-minute, plain-English guide for AP teams who are hearing “PEPPOL” for the first time.

PEPPOL is a global network that lets companies and governments send electronic invoices and other business documents in a standard, secure way. Instead of emailing PDFs, PEPPOL sends structured data directly from one system to another. This reduces errors, speeds up processing, and makes automation easier.

A brief history

PEPPOL was launched in 2008 as a project funded by the European Commission. Its goal was to help businesses send invoices to government agencies across Europe. In 2012, governance moved to OpenPeppol, and the network expanded globally. Today, PEPPOL is used in many regions and is no longer limited to Europe.

Where PEPPOL is required vs. growing

Most mandates began with government invoicing (B2G), but business-to-business rules (B2B) are expanding.

Country	Status	Notes
Italy	Mandated	Required for most B2G and B2B invoices
Belgium	Mandated	B2B mandatory as of Jan 1, 2026 (3-month tolerance for good-faith efforts such as connecting to PEPPOL)
Singapore	Mandated	National e-invoicing mandate using PEPPOL
Norway	Mandated	Strong public sector mandate
Denmark	Mandated	Public sector required
Finland	Mandated	Public sector required
Sweden	Mandated	Public sector required
Australia	Mandated	Government suppliers increasingly required
New Zealand	Mandated	Government suppliers increasingly required
Germany	Phasing in	B2B receipt mandatory; issuance phased 2027 to 2028
Netherlands	Voluntary	Strongly recommended for public sector
United Kingdom	Voluntary	No broad mandate
Japan	Limited	Small-scale use
United States	Very limited	No federal mandate

Will PEPPOL be used in the United States?

PEPPOL could grow in the US because many companies work globally and want one invoicing standard. It also helps reduce fraud and manual work. However, there is no federal e-invoicing mandate, and sales tax rules vary by state. Adoption today is voluntary, with pilot programs and industry efforts such as the Business Payments Coalition exploring standardized B2B exchange models inspired by PEPPOL.

Why this matters

Most US AP teams do not use PEPPOL today. Still, it is becoming part of global AP conversations. PEPPOL also supports more than invoices, including orders and other purchase-to-pay documents. Understanding the basics now helps AP professionals stay prepared as invoicing standards continue to evolve.

Quick question: Have you ever received a PEPPOL invoice, or is this brand new to you?

Last updated: January 2026. PEPPOL requirements change frequently. Always check official country guidance.

Accounts Payable Operations

How Big Can an Accounts Payable Department Really Get?

APPG research note (updated January 2026)

Accounts Payable is often described as a “back-office” function, but at scale, it becomes a major operational engine. This article examines what the largest Accounts Payable departments in the United States actually look like today, using conservative, defensible benchmarks rather than inflated estimates or guesswork.

First, let’s define scope (this matters)

For clarity, “Accounts Payable” in this article refers to:
Vendor invoice processing, supplier payments, AP help desk activity, and exception handling.

It does not include:
Procurement, payroll, insurance claims, customer refunds, treasury investing, or benefits administration, unless explicitly stated.

Many published headcount estimates become misleading because they quietly expand the definition of AP. The ranges below intentionally stay narrow and conservative.

Executive handout (PDF)

Forwardable, executive-safe summary of the definitions and benchmarks used in this article.

• Clear scope definition (what counts as AP)
• Realistic staffing ranges (modern in-house teams)
• Quick explanation of why estimates vary

PDF (short), no signup.

View the Executive FAQ (PDF)

So, how big is the biggest Accounts Payable department?

Based on AP benchmarking data, shared services research, and observed operating models, the largest modern, in-house Accounts Payable organizations in U.S.-based companies typically fall within this range:

Practical upper range (modern enterprises):
500 to 1,200 Accounts Payable full-time equivalents (FTEs)

In rare cases with unusually high invoice complexity or limited automation, totals may approach about 2,000 FTEs, but this is not typical.

Why do Accounts Payable headcounts vary so much?

• Invoice volume: Millions of invoices per year require scale, even with automation.
• Invoice complexity: Services, partial shipments, and multi-PO invoices increase manual work.
• Automation maturity: Best-in-class teams process 25,000 to 30,000 invoices per FTE.
• Centralization model: Shared services are often 30 to 40% more efficient.
• Scope definition: What counts as “AP” varies widely between organizations.

Sources and methodology

This article synthesizes publicly available benchmarking data, industry research, and practitioner insights, including commonly referenced metrics from APQC and IOFM related to invoices per FTE, staffing efficiency, cost per invoice, and automation maturity. Ranges reflect practical operating models rather than theoretical maximums.

Accounts Payable Around the World

APPG Quick Read

Accounts Payable Around the World (Same Job, Different Words)

AP is global. The invoices change, currencies change, even the tools change, but the mission stays the same: keep vendors paid and the business moving. What’s fun is what AP is called in different places.

One function, many names

Work in Accounts Payable long enough and you’ll notice a pattern: different languages describe AP in slightly different ways. Some emphasize “accounts.” Others emphasize “suppliers.” A few go straight to “money we owe,” which feels extremely AP.

A quick world tour

In Spanish and Portuguese, it’s refreshingly direct (literally “accounts to pay”). In French and Italian, the focus shifts to the vendor or supplier. German takes the scenic route with a longer phrase that reads like “liabilities from deliveries and services” (no shortcuts, just precision). Head north and you’ll see the “supplier debt” theme across the Nordics. In many Asian languages, the meaning lands close to “accounts that should be paid” or “purchase liabilities.”

Different words, same responsibility: trust, timing, accuracy, and strong vendor relationships.

Common translations for “Accounts Payable”

Note: These are common business and accounting terms, not just literal translations.

Language	Common term
Spanish	Cuentas por pagar
French	Comptes fournisseurs
German	Verbindlichkeiten aus Lieferungen und Leistungen (often shortened to Verbindlichkeiten)
Italian	Conti fornitori
Portuguese (Brazil / Portugal)	Contas a pagar
Dutch	Crediteuren
Swedish	Leverantörsskulder
Norwegian	Leverandørgjeld
Danish	Leverandørgæld
Finnish	Ostovelat
Polish	Zobowiązania handlowe
Czech	Závazky vůči dodavatelům
Hungarian	Szállítói kötelezettségek
Romanian	Datorii către furnizori
Greek	Υποχρεώσεις προς προμηθευτές
Russian	Кредиторская задолженность
Ukrainian	Кредиторська заборгованість
Turkish	Borç hesapları
Arabic	الحسابات الدائنة
Hebrew	ספקים / חשבונות לתשלום
Hindi	देय खाते
Chinese (Simplified)	应付账款
Chinese (Traditional)	應付帳款
Japanese	買掛金
Korean	매입채무
Thai	เจ้าหนี้การค้า
Vietnamese	Phải trả người bán
Indonesian	Utang usaha

What this tells us about AP

• Supplier-first language: Many regions talk about the vendor or supplier first (because that’s who feels the impact).
• Debt and obligations: Plenty of translations highlight “liability” or “debt,” which is the accounting reality.
• Action-oriented: Some versions basically say “what must be paid,” which is the most honest definition of AP on earth.

Quick question for the APPG community:

If you’ve worked with international teams or global vendors, what’s the biggest communication challenge you’ve run into (terms, payment methods, tax forms, time zones, something else)?

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