E-invoicing basics

An electronic invoice, in the legal sense of modern mandates, is a structured data file (XML) that software can process automatically — not a PDF. Mandates define which structured format, which channel and sometimes which state platform applies; a PDF by e-mail satisfies almost none of them.

The three questions every mandate answers

Format — which structured data model is required (EN 16931 and its CIUS profiles in Europe; PINT profiles elsewhere; national XML in clearance countries).
Channel — how invoices move: an open network (Peppol), a central state platform (SdI, KSeF, e-Factura), accredited platforms (France’s PDP, Greece’s providers), or free choice.
Reporting — whether the tax authority gets invoice data, and when (clearance before delivery, near-real-time 5-corner, or periodic).

Everything else — deadlines, thresholds, penalties — hangs off those three. Each country guide on this site answers them in one TL;DR box, and the readiness check turns them into a to-do list for your company.

Updated: August 29, 2026

Frequently asked questions

Is a PDF invoice an e-invoice?

For most new laws, no. A PDF is a digital picture; mandates require structured data (EN 16931 XML or a national format) that accounting systems can book without human typing.

What is B2G, B2B, B2C in mandate texts?

Who must exchange e-invoices — business-to-government, business-to-business, business-to-consumer. Mandates usually start with B2G, extend to B2B, and rarely include B2C (Italy, Romania, Malaysia do).