E-invoice (electronic invoice)

Under the EU definition an electronic invoice is issued, transmitted and received in a structured data format such as XML that allows automatic processing. A scanned image or a plain PDF does not qualify, even if it is sent by e-mail, because a person or an OCR engine still has to read it. Hybrid formats that embed XML inside a PDF, such as Factur-X, do qualify.

E-invoicing has been mandatory for supplies to public bodies across the EU since 2019, based on the EN 16931 standard. Business-to-business mandates are national and follow two models: a clearance model where invoices pass through a state platform, and a decentralised model where invoices travel over networks such as Peppol and the tax authority receives a report. The ViDA package aligns these approaches for cross-border trade from 2030.