E-invoicing

An electronic invoice (e-invoice) is not a PDF or a scanned image — it is a structured data file (usually XML) that another accounting system can read and book automatically, with no manual re-typing.

A PDF emailed to a customer is a digital invoice, but not an e-invoice in the legal sense: a human still has to read it and enter the data. A true e-invoice (PEPPOL BIS, FatturaPA, XRechnung, Chorus Pro) flows machine-to-machine.

E-invoicing is becoming mandatory across the EU: Italy already requires it, Belgium mandates B2B from 2026, Germany phases it in 2025–2028, and France follows shortly after.