E-invoicing is becoming the law. Here is what that actually means.
Across Europe, and increasingly in the US supply chain, a PDF invoice is no longer enough. This guide explains the rules country by country in plain language, and shows you how to create a compliant e-invoice today with the free e-invoice studio.
Deadlines and rules below are current as of mid 2026 and can shift. For your specific situation, confirm with your accountant or tax advisor.
What an e-invoice is (and is not)
An e-invoice is structured data, not a picture of an invoice. The European standard EN 16931 defines the fields (seller, buyer, lines, VAT) and two XML syntaxes that carry them. A scanned paper invoice or a normal PDF does not qualify, no matter how neat it looks.
The format names you will meet
- EN 16931: the European standard everything else builds on. If your file conforms to it, you are speaking the common language.
- XRechnung: Germany's strict profile of the standard. Pure XML. Required by German public-sector customers, accepted everywhere in Germany.
- ZUGFeRD / Factur-X: the hybrid: a normal-looking PDF with the same XML embedded inside. One file, readable by humans and machines. ZUGFeRD is the German name, Factur-X the French name for the same thing.
- Peppol / UBL: a delivery network and syntax used for Belgian B2B and much of European public procurement.
How the e-invoice studio works
- Open the studio. No account is needed.
- Pick the format: EN 16931 XML for business customers, XRechnung for German public-sector customers.
- Fill in your details, your customer, and the invoice lines. The form asks for exactly what the law requires and nothing else. For XRechnung that includes your IBAN, your customer's email, and the Leitweg-ID they gave you.
- Click generate. We build the file and immediately validate it against the official EN 16931 rules, the same rule set government platforms use. You only download files that pass, or you see exactly what to fix.
- Email the file to your customer like any attachment.
What happens to your data
- The invoice is generated in memory and discarded after your download. We do not store your invoice data.
- The free tier allows up to 5 invoices an hour.
- The same page validates e-invoices you receive: drop in any XRechnung, ZUGFeRD, or Factur-X file and get a verdict with the exact errors.
Germany: the file is the compliance
Germany's B2B mandate is the friendliest to small businesses, because it requires a compliant file, not a platform or network. Receiving is already mandatory; issuing becomes mandatory January 2027 for companies above 800k EUR turnover and January 2028 for everyone. Source: German Federal Ministry of Finance (BMF) E-Rechnung FAQ.
| Date | Who | Obligation |
|---|---|---|
| Since Jan 2025 | Every business | Must be able to receive e-invoices |
| Jan 2027 | Turnover above 800k EUR | Must issue e-invoices for domestic B2B |
| Jan 2028 | Everyone | Must issue e-invoices for domestic B2B |
How to comply with the studio
- Business customer: generate an EN 16931 XML (or XRechnung, both qualify), attach it to your normal invoice email. Done. German law does not prescribe a channel; email is explicitly fine.
- Government customer: pick XRechnung and enter the Leitweg-ID your customer gave you as the buyer reference. Federal platforms also accept upload or Peppol; ask your customer how they want it delivered.
- Receiving: you already comply if you can open and check what lands in your inbox. Use the validator on the studio page.
France: platforms in the middle
France routes domestic B2B e-invoices through certified platforms called PDPs (plateformes de dematerialisation partenaires), plus an e-reporting duty for B2C and cross-border sales. Every business must be able to receive e-invoices from September 2026; small companies must issue them from September 2027. Source: service-public.gouv.fr (official).
| Date | Who | Obligation |
|---|---|---|
| Sep 2026 | Every business | Must be able to receive e-invoices; large and mid-size must issue |
| Sep 2027 | Small businesses | Must issue through a certified platform |
What the studio does and does not do for France
- Factur-X, the French format, is the same EN 16931 standard this studio generates and validates. Files you receive can be checked here instantly.
- For domestic French B2B issuance you will need a PDP when your deadline arrives. We are honest about this: the studio does not replace one.
- Invoicing a French customer from outside France? That is not in the domestic circuit. A compliant EN 16931 file by email remains the practical answer, and their AP systems can read it.
Belgium: live since January 2026
Belgian domestic B2B invoices must travel over the Peppol network in UBL format. Mandatory for B2B since January 2026. Most Belgian businesses connect through their accounting software or a Peppol access point provider. Source: einvoice.belgium.be (official).
Where we stand
- The studio generates CII syntax, not the UBL that Peppol carries, so it does not send Belgian domestic invoices today. Peppol support is on our roadmap.
- The validator still helps: it reads and checks the EN 16931 content of files you receive from Belgian suppliers in hybrid formats.
- Selling into Belgium from abroad? Ask your customer; many accept an EN 16931 file by email for cross-border invoices.
The rest of the EU, at a glance
| Country | Status | Note |
|---|---|---|
| Italy | Mandatory since 2019 | Uses its own SdI system and FatturaPA format, not EN 16931. Italian domestic invoicing needs an Italian channel. |
| Poland | Phasing in during 2026 | National KSeF platform, phased by company size. |
| Spain | Mandate approved, dates pending | B2B e-invoicing law exists; final start dates await regulation. |
| Netherlands, Austria, Nordics | B2G mandatory, B2B voluntary | Public-sector invoices go via Peppol; B2B e-invoices widely accepted. |
| EU-wide (ViDA) | Coming 2028-2030 | Cross-border digital reporting will make structured e-invoices the EU default. |
The common thread: everything converges on EN 16931. Learning it once, now, covers you almost everywhere later.
US businesses: no law, but the market is moving
There is no federal e-invoicing mandate for private B2B in the US. What exists instead is buyer pressure, and it is growing fast — large buyers and federal agencies already require e-invoices from suppliers. Source: GSA electronic invoicing.
When a US business needs this
- Big buyers demand it. Large retailers, marketplaces, and federal agencies increasingly require structured invoices from suppliers, delivered through their AP portals. A structured file gets approved and paid faster than a PDF that someone has to retype.
- You invoice European clients. Their law becomes your problem: a German client's accountant will start rejecting plain PDFs as the mandate phases in. Generate an EN 16931 file in the studio, attach it next to your usual PDF, and you are the easiest vendor they work with.
- You receive e-invoices. European suppliers will send you XRechnung or Factur-X files. The studio's validator opens and checks them free, so you know what you are booking.
- Faster payment. Machine-readable invoices skip manual data entry on the buyer's side. Fewer touches, fewer disputes, shorter waits.
Practical recipe for a US freelancer or agency: keep sending your normal invoice, and attach the EN 16931 XML from the studio (currency USD is supported). You lose nothing, and every buyer with modern AP software gains a reason to pay you first.
FAQ and glossary
Is an emailed XML really a legal invoice in Germany? Yes. The law requires the EN 16931 structure and archiving, not a specific transport. Email is explicitly acceptable.
Do I still send the pretty PDF? You can send both together. The XML is the legal invoice; the PDF is a courtesy copy. The hybrid ZUGFeRD format combines them in one file.
What is a Leitweg-ID? The routing number German public-sector buyers give their suppliers. It goes in the buyer reference field of an XRechnung.
What is Peppol? A secure delivery network for e-documents used across Europe. You join through an access point provider, usually via accounting software.
Does Invoice Guard HQ store my invoices? No. Studio invoices are generated in memory and discarded. What we sell separately is continuous monitoring: watching the invoices in your Stripe and PayPal accounts for duplicates, anomalies, and currency errors.
My file failed validation somewhere else. Why? Different platforms layer extra national rules on top of EN 16931. Run the file through our validator to see the exact rule IDs, then check the buyer's requirements for their platform.