Peppol vs PDF and Email: Why Dutch Businesses Should Make the Switch

The PDF Invoice: Familiar but Flawed

For years, emailing PDF invoices has been the default method for businesses here. It feels modern compared to paper, and most people assume it counts as "digital invoicing." But in the context of regulatory requirements and business efficiency, a PDF invoice is far from optimal.

A PDF is essentially a digital picture of a document. While humans can read it, computers cannot easily extract the data. This means that every PDF invoice your customer receives must be manually processed: someone has to open the attachment, read the details, and type the information into their accounting system.

This manual process introduces errors, creates delays, and costs real money. Let us compare PDF/email invoicing with Peppol e-invoicing across several key dimensions.

Speed: Instant vs Hours or Days

When you send a PDF invoice by email:

• The email may end up in a spam folder or be overlooked
• The recipient must manually download and open the attachment
• An accountant or bookkeeper must key in the data
• The invoice enters the approval workflow after manual processing

With Peppol:

• The invoice is delivered directly to the recipient's system in seconds
• Data is automatically imported into their accounting software -- whatever platform they use
• The approval workflow starts immediately
• No manual intervention required

The difference can be days. For businesses that depend on fast payment cycles, this speed advantage translates directly into better cash flow.

Accuracy: Structured Data vs Manual Entry

Every time a human types invoice data into a system, there is a risk of error. Common mistakes include:

• Transposed numbers in amounts or VAT figures
• Wrong VAT rate applied
• Incorrect customer or supplier reference
• Mistyped KvK or BTW-id numbers
• Wrong invoice date or number

These errors lead to payment disputes, VAT return corrections with the Belastingdienst, and wasted time resolving discrepancies.

A Peppol invoice in SI-UBL format contains structured, validated data. Every field is machine-readable and has been checked against validation rules before transmission. The data flows directly into the recipient's system with zero manual entry and zero transcription errors. Peppol Box validates every invoice before it leaves your outbox, catching errors before they cause problems.

Cost: The Hidden Price of PDF Invoicing

Many businesses believe PDF invoicing is free. After all, email costs nothing. But the true cost lies in the processing:

• Manual data entry: An accountant spending 5-10 minutes per invoice at EUR 40-60 per hour means each invoice costs EUR 3-10 to process
• Error correction: Fixing mistakes costs additional time and money
• Storage and retrieval: Organising PDF files for the 7-year retention period required by law
• Printing costs: Some businesses still print PDFs for approval or filing

Industry research estimates that processing a PDF invoice costs between EUR 10 and EUR 30, while a Peppol e-invoice costs EUR 1 to EUR 3. For a business processing hundreds or thousands of invoices per month, the savings are substantial.

Security: Verified Network vs Open Email

Email is inherently insecure for business documents. Common risks include:

• Invoice fraud: Criminals intercept emails and replace bank details on PDF invoices. This "CEO fraud" or invoice fraud costs local businesses millions of euros annually.
• Phishing: Fake invoices sent via email trick recipients into paying fraudulent accounts.
• Data leaks: Sensitive financial data in email attachments can be exposed through hacked accounts.

Peppol addresses all of these risks:

• Authenticated participants: Every sender and receiver on the Peppol network is verified through their KvK registration and Access Point certification
• Encrypted transmission: All data is encrypted in transit using the AS4 protocol
• Tamper-proof: Invoices cannot be altered after transmission without detection
• Audit trail: Every transaction is logged and traceable

Compliance: Future-Proof vs Obsolete

This is perhaps the most important difference. Under the EU's ViDA directive, PDF invoices will no longer satisfy legal requirements for B2B transactions by July 2030. All businesses will be required to send structured electronic invoices.

Businesses that continue to rely on PDF invoicing will need to make a sudden, disruptive switch. Those that adopt Peppol now will have a smooth, gradual transition and years of experience with the system.

For B2G (government) invoicing, PDF is already not accepted. All public sector organisations require Peppol invoices in SI-UBL format.

Side-by-Side Comparison

• Delivery speed: PDF/Email -- hours to days | Peppol -- seconds
• Data entry: PDF/Email -- manual | Peppol -- automatic
• Error rate: PDF/Email -- high | Peppol -- near zero
• Cost per invoice: PDF/Email -- EUR 10-30 | Peppol -- EUR 1-3
• Security: PDF/Email -- vulnerable to fraud | Peppol -- encrypted and authenticated
• B2G compliance: PDF/Email -- not accepted | Peppol -- required
• B2B compliance (2030): PDF/Email -- will not comply | Peppol -- fully compliant
• Environmental impact: PDF/Email -- moderate | Peppol -- minimal