Quick answer
An e-invoice is a structured data file (usually XML) that follows the European standard EN 16931, so the buyer’s software can process it automatically. A PDF, even one made by software, is not an e-invoice. Belgium has required e-invoicing between businesses since January 2026, and Germany, France, Poland and Spain follow by 2028.
E-invoicing deadlines by country
| Country | What changes | Guide |
|---|---|---|
| Belgium | B2B e-invoicing via Peppol mandatory since 1 January 2026; e-reporting from 2028. | Read the guide |
| Germany | Receiving mandatory since 1 January 2025; sending phased in from 2027, mandatory for all by 1 January 2028. | Read the guide |
| France | Receiving and large-company sending from 1 September 2026; SMEs send from 1 September 2027. | Read the guide |
| Poland | National KSeF system: large businesses from 1 February 2026, most others from 1 April 2026. | — |
| Spain | B2B e-invoicing expected from 2027, with dates depending on company size. | — |
| EU-wide | ViDA: digital reporting for cross-border B2B sales from 1 July 2030. | — |
What is e-invoicing?
E-invoicing means sending invoices as structured data instead of a document for a person to read. The invoice’s details (seller, buyer, VAT numbers, line items, VAT rates, totals, payment details) are coded in a fixed format, so the buyer’s accounting software can check and book it without retyping.
Across the EU, e-invoices follow the European standard EN 16931. Countries use their own flavours of it:
- Peppol BIS Billing 3.0 — Belgium and many others, sent over the Peppol network
- XRechnung and ZUGFeRD — Germany
- Factur-X, UBL and CII — France
- FA(3) — Poland’s KSeF system
Why a PDF invoice is no longer enough
A PDF looks like an invoice, but to software it is just a picture of one. Under the new e-invoicing rules a PDF sent by email does not count as an e-invoice for business-to-business sales in countries where the mandate applies. Your client may not be able to deduct the VAT on it, and you may face fines.
PDF invoices remain fine for consumers (B2C) in most countries, for clients outside the mandate, and during the transition periods described in each country guide.
E-invoicing outside Europe
E-invoicing is spreading worldwide. Malaysia is rolling out MyInvois in phases, Singapore uses Peppol through InvoiceNow, the UAE is introducing e-invoicing in phases, and Kenya requires invoices to go through KRA’s eTIMS. See our Malaysia, Singapore, UAE and Kenya pages for the local rules.
Where Invoiceferry fits
Invoiceferry makes clean PDF invoices for free, which are still valid for consumers, clients abroad and during transition periods. We are building e-invoice export (starting with Germany’s XRechnung and ZUGFeRD), generated in your browser so your data stays on your device. Join the waitlist below to hear when it is ready.
Get notified when e-invoice export is ready
We’ll email you once, when Invoiceferry can create compliant e-invoices for your country. No spam.
Need an invoice today? Make a clean PDF invoice, quote or receipt in a minute, free. No sign-up, and your data stays on your device.
Open the free invoice makerFrequently asked questions
What is the difference between an e-invoice and a PDF invoice?
An e-invoice is structured data, usually XML, that software can read and process automatically. A PDF is a document for people to read. Under the new rules, only the structured format counts as an e-invoice.
What is Peppol?
Peppol is an international network for sending e-invoices between businesses through certified service providers, called access points. Belgium uses it for its e-invoicing mandate, and so do Singapore, Australia, New Zealand and many public sectors.
What is EN 16931?
EN 16931 is the European standard for the content of an e-invoice. National formats such as XRechnung, Factur-X and Peppol BIS Billing 3.0 are all based on it.
Do e-invoicing rules apply to invoices for consumers?
Mostly not. The current mandates cover sales between businesses (B2B). Some countries, such as France, add e-reporting of consumer sales instead.
Can I still use Invoiceferry?
Yes, for consumers, clients outside the mandate countries, quotes, proformas and receipts, and during transition periods. E-invoice export is on our roadmap; join the waitlist to be told when it launches.
Related guides
This guide is a summary, not legal or tax advice. Rules and dates change, so check with the tax authority or your adviser. Updated: 2026-11-04.