Glossary · Invoices and billing
E-invoicing
Also called Electronic invoicing
E-invoicing means sending invoices as structured data a buyer’s system reads automatically, not as PDFs. Several EU countries now require it for B2B.
An e-invoice is an invoice in a structured, machine-readable format — such as UBL under the European standard EN 16931 — exchanged between systems directly or over a network like Peppol. A PDF attached to an email is electronic in the loose sense, but not an e-invoice in the regulatory one.
Governments are making structured B2B e-invoicing mandatory to close VAT gaps. Italy has required it since 2019, Belgium since January 2026, and other EU countries are phasing it in on their own timetables, with the EU’s VAT in the Digital Age package moving cross-border trade the same way.
For suppliers, structured invoices tend to be paid faster because they enter the buyer’s accounts-payable system without anyone retyping them. Check what your largest customers can receive, and what your country requires, before your invoicing tool decides for you.
Example
A Belgian supplier sends a Peppol e-invoice that lands directly in the client’s accounting system, matched to the PO, without anyone keying in the amount.