EU e-invoicing rules by country

What counts as a structured e-invoice

An e-invoice is not a PDF attached to an email. It is structured data that a receiving system can read without retyping or scanning it. EN 16931 is the European standard that defines the core invoice fields, and it is carried in a syntax such as UBL, CII, XRechnung or Factur-X. In France the data is also sent through a platform approved by the tax administration, which reports transaction data to the DGFiP.

• Structured fields, not a page image or a scanned paper invoice.
• EN 16931 defines the core invoice model used across the EU.
• UBL, CII, XRechnung and Factur-X are common syntaxes.
• A plain PDF does not qualify. A hybrid file such as ZUGFeRD or Factur-X does, because it carries embedded structured data.

The format rules come from the e-invoicing standards referenced in German and French guidance. Check the current accepted syntax list before choosing a provider.

Germany: receive now, issue from 2027 or 2028

Germany separated the two duties. Every business has had to accept structured e-invoices for domestic B2B supplies since 1 January 2025, even if it still issues paper or PDF invoices itself. Issuing becomes mandatory on 1 January 2027 for businesses whose 2026 turnover was above €800,000, and on 1 January 2028 for everyone else. The dates come from §27(38) UStG, not from a general EU deadline.

• Receive: required for domestic B2B supplies since 1 January 2025.
• Issue: 1 January 2027 above €800,000 turnover in 2026.
• Issue: 1 January 2028 for every other business.
• A plain PDF is not a structured e-invoice for an in-scope supply.

France: reception is live, issuance phases by size

France requires all VAT-registered businesses to receive electronic invoices for domestic B2B transactions between French-established businesses since 1 September 2026. Large and mid-sized companies must issue them from the same date. SMEs and micro-enterprises must issue them from 1 September 2027. Micro-entrepreneurs under the VAT franchise must still receive e-invoices, even though their invoices carry no VAT.

• Scope: domestic B2B transactions between French-established VAT-registered businesses.
• Receive: all VAT-registered businesses since 1 September 2026.
• Issue: large and mid-sized companies since 1 September 2026.
• Issue: SMEs and micro-enterprises from 1 September 2027.

Netherlands: no general B2B mandate yet

The Netherlands has not introduced a general mandatory B2B e-invoicing rule. Businesses can exchange paper, PDF or electronic invoices by agreement, provided the content meets the normal factuureisen. The exception is government: invoices to central government must be sent as a Peppol e-invoice, and a PDF is not accepted on that route. Cross-border B2B e-invoicing under the EU ViDA package is planned from 1 July 2030.

• B2B: paper, PDF or e-invoice by agreement.
• B2G: Peppol e-invoice required for central government.
• No domestic B2B mandate in force.
• EU cross-border B2B reporting planned from 1 July 2030.

What the EU adds from 1 July 2030

The VAT in the Digital Age package, ViDA, was adopted on 11 March 2025. It introduces digital reporting for cross-border B2B transactions from 1 July 2030, based on e-invoice data rather than periodic recaps. Member states may introduce their own domestic mandates under conditions set by the package, and by 1 January 2035 domestic real-time reporting systems must align with the EU model. ViDA is a framework, not a single invoice format that every business can adopt once and forget.

• Adopted 11 March 2025, in force from 14 April 2025.
• Cross-border B2B digital reporting from 1 July 2030.
• Domestic systems align with the EU model by 1 January 2035.
• National rules still decide what a domestic invoice must contain.

Verified against the European Commission ViDA page on 11 November 2026.

What this tool does, and does not do

This tool produces a PDF invoice. It does not generate EN 16931 structured data, connect to an approved e-invoicing platform, or report transaction data to a tax authority. For a domestic B2B supply that is inside a structured e-invoicing mandate, use an approved provider. The PDF can still be the human-readable copy you keep alongside the structured submission.

• PDF output only, with no embedded XML.
• No connection to a Peppol access point or a French approved platform.
• No filing or reporting to a tax authority.
• Tax rates and document requirements are configurable, but compliance with an e-invoicing mandate is not automatic.

If your invoices are in scope

Start with the transaction, not the tool. Confirm whether the customer is a business established in the same country, because domestic rules and cross-border rules are different. Then check the date that applies to your business size and the format your customer can receive. Ask for their Peppol ID or approved platform details before the first invoice, not after it is rejected.

• Check whether the supply is domestic or cross-border.
• Check the issue date that applies to your business size.
• Ask the customer which platform or Peppol ID they use.
• Keep the structured invoice and its PDF copy for the retention period.