What an e-invoice is (and is not)
An e-invoice is an invoice in a structured, machine-readable format that the buyer’s software can process without retyping. A PDF that looks like an invoice is not an e-invoice in this sense, even if it was created by software and sent by e-mail.
The common base in the EU is the European standard EN 16931. It defines which data an invoice contains (seller, buyer, lines, VAT breakdown, payment terms) and two XML syntaxes that can carry it: UN/CEFACT CII and OASIS UBL. National formats are profiles of that standard.
The formats in plain words
| Format | What it is | Typical use |
|---|---|---|
| XRechnung | The German profile of EN 16931, as CII or UBL XML | German public bodies (B2G) and German B2B |
| ZUGFeRD / Factur-X | A PDF/A-3 that people can read, with the EN 16931 XML embedded | B2B in Germany and France |
| Peppol BIS Billing 3.0 | A UBL profile for the Peppol network | Belgium and other Peppol countries, sent through an access point |
ZUGFeRD and Factur-X are the same hybrid format under a German and a French name. Only its EN 16931 (and higher) profiles count as an e-invoice for the German B2B rules; the lighter "Minimum" and "Basic WL" profiles do not.
Peppol is both a format and a network. You can create a Peppol BIS 3.0 file yourself, but sending it to the buyer goes through a Peppol access point, which is a paid service.
Timelines in Germany, France and Belgium
Status as of October 2026. Rules and dates change; check the official guidance of your tax authority or ask your tax advisor before you rely on a date.
Germany
- Since 1 January 2025 every business must be able to receive e-invoices for domestic B2B sales.
- Until the end of 2026, businesses may still send paper or PDF invoices; until the end of 2027 this applies only to businesses with a prior-year turnover of up to €800,000.
- From 1 January 2028 domestic B2B invoices must be e-invoices. Invoices to federal public bodies have required XRechnung (or a compatible format) since 2020.
France
- From 1 September 2026 all businesses must be able to receive e-invoices; large and mid-sized companies must also issue them.
- From 1 September 2027 small and micro businesses must issue them too. Invoices travel through certified platforms; Factur-X, UBL and CII are the accepted base formats.
Belgium
- Since 1 January 2026 structured e-invoices are required for domestic B2B sales between VAT-registered businesses, exchanged over Peppol by default.
Consumer (B2C) sales are outside these mandates. If you sell only to consumers, you do not need e-invoices for them, although some countries add separate reporting rules.
What your store has to produce
For a B2B order, an e-invoice needs data that a typical checkout never asked for. Check that your store can capture and map it:
- Seller data: legal name, VAT ID or tax number, address, contact and bank details (IBAN).
- Buyer data: company name, VAT ID and, for German public bodies, the buyer reference (Leitweg-ID). Peppol buyers need their Peppol ID.
- VAT categories: each tax mapped to standard, zero, exempt, reverse charge or export.
- Units: UN/ECE unit codes per line (piece, kg, metre), which matters if you sell by measure.
- Numbering: gapless invoice numbers, and credit notes for refunds and cancellations.
- Validation: a check against the published rules before you send a file, so the buyer’s system does not reject it.
Then decide how invoices are delivered: attached to the order e-mail, downloadable in the customer account, exported for your accountant, or sent over Peppol through an access point.
Three ways to get there
- Accounting software creates the e-invoices from imported orders. Reliable, but you keep two systems and two number series in step.
- An external e-invoicing service receives each order from a plugin and returns the file. Quick to start, but it costs per month or per invoice and order data leaves your store.
- The store creates them itself, from the same data as the order, and validates them before sending. No external service; sending over Peppol still needs an access point.
Our e-invoicing products take the third route for WooCommerce, PrestaShop and CS-Cart / Multi-Vendor: XRechnung (CII and UBL), ZUGFeRD / Factur-X EN 16931 and Peppol BIS 3.0, with credit notes and built-in checks.
WooCommerce
EU E-Invoicing for WooCommerce
XRechnung, ZUGFeRD/Factur-X and Peppol BIS 3.0 from every order, created on your own server.
PrestaShop
EU E-Invoicing for PrestaShop
Factur-X/ZUGFeRD, XRechnung and Peppol BIS 3.0 e-invoices with your PrestaShop invoice numbers.
XRechnung, Factur-X/ZUGFeRD and Peppol BIS 3.0 e-invoices and credit notes from every order.
Neither this guide nor our products give tax or legal advice. Which format you must send, and to whom, depends on your country and your buyers.
