E-invoicing rules in the EU

Electronic invoicing is becoming compulsory across Europe. Here is what applies where, and what it means for you.

What is an e-invoice?

An e-invoice is a structured data file that accounting software can read without anyone typing it over. A PDF, even when sent by email, is not an e-invoice under the new rules.

One European standard

The European standard EN 16931 defines what an e-invoice contains and how its amounts are calculated. Peppol BIS Billing 3.0 builds on it and is used in many countries, including Belgium and the Netherlands. EInvoiceFix produces Peppol BIS Billing 3.0 files in UBL format.

VAT in the Digital Age (ViDA)

In March 2025 the EU adopted the ViDA rules. Since then, countries may make e-invoicing compulsory without asking the EU for permission. From 1 July 2030, invoices between businesses in different EU countries must be e-invoices, and they are reported to the tax authorities almost straight away.

Rules per country

CountryWhat appliesFormat
Belgium E-invoices between businesses are compulsory since 1 January 2026, sent over Peppol. Fines apply since April 2026. Peppol BIS Billing 3.0
Germany Every business must accept e-invoices since 2025. Sending them is compulsory from 2027 above €800,000 turnover, and for all businesses from 2028. EN 16931, such as XRechnung or ZUGFeRD
France Every business must accept e-invoices from September 2026. Large and mid-sized companies must send them from then, small businesses from September 2027. UBL, CII or Factur-X, sent through an approved platform
Netherlands Already compulsory for invoices to central government. The government plans to make it compulsory between businesses from 1 July 2030. Peppol BIS Billing 3.0 for government; not yet decided for businesses
Whole EU Under the ViDA rules, invoices between businesses in different EU countries must be e-invoices from 1 July 2030. EN 16931

Last checked: November 2026. Rules and dates can change, and this page is not legal or tax advice. Check with your tax adviser or your country's tax authority.

What EInvoiceFix does and doesn't do

  • ✓ It turns your invoices into Peppol BIS 3.0 e-invoices and checks them against the official rules.
  • ✓ It reads e-invoices you receive, including Factur-X and ZUGFeRD, and turns them into a readable PDF or spreadsheet.
  • – It doesn't send invoices. You send the file through your accounting software, a Peppol provider, or by email if your customer accepts that.
  • – It doesn't yet produce the German XRechnung, or the Polish and Italian national formats.

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