To switch to electronic invoicing with Odoo, is the invoicing module mandatory, or is the accounting module sufficient for issuing and receiving electronic invoices?
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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)
- Invoicing (technical name account - https://github.com/odoo/odoo/blob/18.0/addons/account/__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
- Invoicing (technical name account - https://github.com/odoo/odoo/blob/18.0/addons/account/__manifest__.py)
- 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)
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.
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The Accounting App includes all features of the Invoicing App.