The Peppol integration can be used in an Odoo Community setup, if this is what your question is aiming at.

The Accounting module (technical name accountant) ultimately has a dependency on Invoicing (technical name account). So no, you can not install accountant without account. Vice versa, however, is possible.

• Peppol (technical name account_peppol - https://github.com/odoo/odoo/blob/18.0/addons/account_peppol/__manifest__.py)
  depends on:
• • Proxy features for account_edi (technical name account_edi_proxy_client - https://github.com/odoo/odoo/blob/18.0/addons/account_edi_proxy_client/__manifest__.py)
    depends on:
  • • Invoicing (technical name account - https://github.com/odoo/odoo/blob/18.0/addons/account/__manifest__.py)
      see manifest file for further (Community) dependencies
    • (technical name certificate - https://github.com/odoo/odoo/blob/18.0/addons/certificate/__manifest__.py)
  • Import/Export electronic invoices with UBL/CII (technical name account_edi_ubl_cii - https://github.com/odoo/odoo/blob/18.0/addons/account_edi_ubl_cii/__manifest__.py)
    depends on:
  • • Invoicing (technical name account - https://github.com/odoo/odoo/blob/18.0/addons/account/__manifest__.py)
      see manifest file for further (Community) dependencies

Peppol and depending modules do also have some external dependencies (python libraries that need to be installed) that can be found in the external_dependencies key in the manifest files of the relevant modules.