# E-invoicing standard and Peppol: a practical guide

> What is an e-invoice? A clear guide to the EN 16931 e-invoicing standard, Peppol e-invoicing and EU deadlines (DE, FR, ES, PL, BE) for small businesses.

URL: https://gofirmhub.com/en/invoice/e-invoicing/
Last updated: 2026-11-04


Electronic invoicing is becoming mandatory across the EU. This guide explains what a real e-invoice is, how Peppol and the EN 16931 standard work, and what is changing in each country.

## What is an e-invoice (and what isn’t)?

An e-invoice is not a PDF or a scan. It is a structured, machine-readable file that another system can process automatically. Under EU Directive 2014/55/EU, it follows the European standard EN 16931.

EN 16931 defines a semantic data model, not a single file format. It is expressed in two official syntaxes: UBL 2.1 (used by Peppol, Belgium, Spain) and UN/CEFACT CII (used by France and Germany).

## The main formats and networks

Most EU e-invoicing builds on the same European standard. The names differ per country:

| Peppol | A European network for exchanging e-invoices between organizations, supported by the European Commission. |
|---|---|
| EN 16931 | The core European semantic standard that the national formats all map to. |
| UBL 2.1 / CII | The two official XML syntaxes underneath the standard. |
| Hybrid (PDF + XML) | A human-readable PDF with the structured XML embedded, e.g. Factur-X / ZUGFeRD. |

## Country mandates at a glance

Mandates and dates differ per country and are being phased in. The overview below reflects the official sources on the date shown; always confirm the current rules with the national authority before you rely on a date.

| Germany | Businesses must be able to receive e-invoices since 1 Jan 2025; the issuing obligation is phased in, applying to all domestic businesses from 1 Jan 2028. |
|---|---|
| France | In force since 1 Sept 2026: all VAT-registered businesses must be able to receive e-invoices, and large and mid-size firms must issue them. SMEs and micro-businesses must issue them from 1 Sept 2027. No automatic penalties during the start-up phase until the end of 2026. |
| Belgium | Structured B2B e-invoices via Peppol are mandatory between Belgian VAT-registered businesses since 1 Jan 2026. |
| Poland | KSeF becomes mandatory from 1 Feb 2026 for the largest taxpayers and from 1 Apr 2026 for the rest. |
| Spain | VeriFactu: invoicing software must comply from 1 Jan 2027 for companies (corporate income tax payers) and from 1 Jul 2027 for everyone else. B2B e-invoicing (Royal Decree 238/2026): mandatory 12 months after the ministerial order for the tax agency’s free public solution for businesses with turnover above €8 million, and 24 months after it for the rest. |

Official sources, checked on 6 Oct 2026:

- [European Commission (eInvoicing / EN 16931)](https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108950/EN+16931+compliance)
- [Bundesministerium der Finanzen (DE)](https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html)
- [economie.gouv.fr (FR)](https://www.economie.gouv.fr/tout-savoir-sur-la-facturation-electronique-pour-les-entreprises)
- [ksef.podatki.gov.pl (PL)](https://ksef.podatki.gov.pl/)
- [FOD Financiën (BE)](https://financien.belgium.be/nl/ondernemingen/btw/e-facturering/verplicht-gebruik-gestructureerde-elektronische-facturen-vanaf-2026)

## E-invoice example: what is inside the file

An e-invoice under the EN 16931 standard is a list of defined data fields, each with a business term number (BT). The receiving system reads these fields directly, so nobody has to retype the invoice.

- BT-1 invoice number and BT-2 issue date.
- BT-27 seller name and BT-31 seller VAT identifier.
- BT-44 buyer name and the buyer reference or purchase order.
- Invoice lines with quantity, unit price and VAT category.
- BT-109 total without VAT, BT-110 total VAT and BT-112 total with VAT.

## How Peppol e-invoicing works

Peppol uses a four-corner model. You send the e-invoice to your Peppol access point, which delivers it to your customer’s access point, which passes it to your customer’s system.

You do not need a separate connection with each customer. A Peppol ID per business is enough; the network looks up where to deliver it. Most invoicing software includes an access point, or connects to one.

## How gofirmhub helps

Today you can create a clean PDF invoice for free with our invoice generator, for customers and countries where a PDF is still accepted. Where structured e-invoices are mandatory, you need e-invoicing software or the government’s own solution.

[Open the free invoice generator](https://gofirmhub.com/en/invoice/generator/)

## Frequently asked questions

### Is a PDF invoice an e-invoice?
Not in the legal sense used by most EU mandates. A true e-invoice is a structured file (UBL 2.1 or CII) based on EN 16931, not a PDF.

### What is Peppol?
Peppol is a European network for exchanging e-invoices and other documents between organizations, supported by the European Commission.

### Do I have to send e-invoices now?
It depends on your country and customer. Rules are being phased in across the EU. Check your national authority for the exact dates.

### What is the difference between e-invoicing and Peppol?
E-invoicing is the structured invoice itself, based on EN 16931. Peppol is one network for sending it. You can e-invoice without Peppol, but in Belgium, for example, Peppol is the default network for B2B e-invoices.

### What is the e-invoicing standard in the EU?
The European standard is EN 16931. It defines the core data an e-invoice must contain; formats such as UBL and CII (used by Peppol, XRechnung and Factur-X) implement it.

## Related free tools

- [Free Invoice Generator: Make a PDF Invoice Online](https://gofirmhub.com/en/invoice/generator/): Create a professional PDF invoice in minutes. Free invoice generator, no sign-up, works in your browser. Your…
- [VAT Calculator — Add or Remove VAT](https://gofirmhub.com/en/finance/vat-calculator/): Free VAT calculator. Add VAT to a net amount or remove VAT from a gross amount, at any rate. Runs in your…
- [Profit Margin & Markup Calculator](https://gofirmhub.com/en/finance/margin-calculator/): Free profit margin and markup calculator. Enter cost and price to get profit, margin and markup, or find the…
- [Free Online Timesheet Calculator](https://gofirmhub.com/en/timesheet-calculator/): Calculate weekly hours worked, overtime, and total pay. Export your timesheet to PDF or CSV. No sign-up…
- [Free Pay Stub Generator & Paystub Maker (PDF)](https://gofirmhub.com/en/pay-stub-generator/): Free online paystub creator and check stub maker. Make a PDF pay stub or paycheck stub in minutes, for…
- [Free Review Response Generator](https://gofirmhub.com/en/reviews/response-generator/): Generate a polite reply to a customer review in seconds. Free review response generator, with a guide and…
- [Free Contract Templates for Small Businesses](https://gofirmhub.com/en/contracts/): 15 free contract templates you fill in online: NDA, contractor, SOW, sales, loan, LLC operating, shareholder…
- [Free Quote & Estimate Generator (PDF)](https://gofirmhub.com/en/quote/generator/): Create a professional PDF quote or estimate in minutes. Free, no sign-up, works in your browser. Your data…