What an e-invoice is
An e-invoice is a structured file, usually XML on the European standard EN 16931, that software can read without a person typing it in. A PDF sent by email is not one under these rules: France says so in its own words, "un PDF simple envoyé par voie électronique n'est pas une facture électronique au sens du dispositif", and Belgium writes that "Sending a PDF invoice by e-mail or via a platform will no longer be enough". In EU law, an e-invoice still needs the buyer's acceptance unless the member state uses its option to drop it: "The use of an electronic invoice shall be subject to acceptance by the recipient" (Directive 2006/112/EC, art. 232, last verified 23 October 2026).
Country by country
| Country | The law today | Formats | Details |
|---|---|---|---|
| Belgium | Structured e-invoices between Belgian VAT-registered companies since 1. Januar 2026 | Peppol-BIS in principle | E-invoicing in Belgium |
| Germany | Receiving since 1. Januar 2025; issuing after a transition, which the BMF FAQ extends by one year for issuers up to EUR 800,000 prior-year turnover. Our reading: issuing from 1. Januar 2027 above that turnover, from 1. Januar 2028 at or below it | XRechnung, ZUGFeRD from 2.0.1 (not MINIMUM or BASIC-WL), other EN 16931 formats | E-Rechnung (German) |
| France | Receiving since 1. September 2026; issuing since 1. September 2026 for large and mid-size companies, from 1. September 2027 for SMEs and micro-enterprises | UBL, CII, Factur-X, through a plateforme agréée | Facturation électronique (French) |
| Spain | Issuing, sending and receiving between businesses from 6. Oktober 2027 (volume of operations above EUR 8 million) and 6. Oktober 2028 (the rest) | EN 16931 in CII, UBL, EDIFACT or Facturae | Factura electrónica obligatoria (Spanish) |
Every date in this table comes from the rule table that InvoiceCow's invoices use; the sources below give each one with the day we last read it. Pages with an announced change carry it in its own block, apart from the law.
The EU rules behind them
The VAT Directive lists what every invoice shows, paper or electronic. Directive (EU) 2025/516 changes those rules from 2027 to 2030. Both are on EU VAT invoice requirements.
How the files travel
Each country has its own route. Belgium uses the Peppol network through a service provider (Peppol e-invoicing). France routes every invoice between companies through a plateforme agréée. Spain has private exchange platforms and a public solution run by the AEAT.
What InvoiceCow does
InvoiceCow makes PDF invoices today. The e-invoice files (Factur-X, ZUGFeRD, XRechnung, UBL, CII and Peppol BIS) are planned, with their status shown under the title, each validated before you can download it. InvoiceCow makes the files; you send them through the route your country asks for.