E-invoicing means sending invoices in a format that your client’s accounting software can process automatically — without anyone manually typing in the numbers. It’s been a legal requirement in the EU for invoicing government bodies for years, and now individual countries are extending that obligation to ordinary business-to-business invoices.
If you’re a freelancer or run a small business in Europe, this is coming to you. Here’s what it actually means.
What’s different about an e-invoice?
A normal PDF is a document designed for a person to read. An e-invoice is designed for software to read — it contains structured data alongside the human-readable invoice, so your client’s accounting system can import it automatically.
In practice, the format you’ll encounter most is ZUGFeRD (Germany) or Factur-X (France) — both names for the same European standard. The invoice looks like a normal PDF when you open it, but it has the structured data built in. Your clients can forward it straight to their accounting software without retyping anything.
From a day-to-day standpoint, nothing changes about how you send invoices. The file just does more than a regular PDF.
Why is this happening now?
The EU has been pushing e-invoicing for public sector procurement since 2019. The logic: if invoices are machine-readable, they’re harder to lose, faster to process, and much easier to verify for tax purposes. Tax authorities get better data; businesses get paid faster.
Individual countries are now bringing that obligation into B2B transactions. Germany has moved fastest, but Austria, France, Belgium, and several others are all running parallel programs. The EU is also working on a broader directive (ViDA — VAT in the Digital Age) that will eventually make cross-border e-invoicing mandatory across all member states.
Country by country: what’s the deadline?
Germany — the most concrete timeline:
- Since January 2025: you must be able to receive e-invoices from clients. Refusing them is no longer an option.
- From January 2027: businesses with turnover above €800,000 must send e-invoices for domestic B2B transactions.
- From January 2028: all businesses, regardless of size, must send e-invoices.
Austria — mandatory for invoicing the federal government since 2014 (ebInterface format). A broader B2B mandate is expected to follow as the EU framework solidifies.
France — rolling out B2B e-invoicing in phases from 2026, starting with large companies and extending to all businesses by 2027.
Cyprus, Greece, and others — national programs are in various stages of development. If you operate in these markets, compliance requirements are likely within the next 2–3 years.
The common thread: this is not a German thing. It’s an EU-wide shift that’s happening at different speeds in different countries.
What does “compliant” actually mean?
For Germany’s B2B mandate, a compliant invoice must follow the EN 16931 standard — the European e-invoicing standard that Germany, France, and most EU countries are adopting as their base. ZUGFeRD and Factur-X are both implementations of EN 16931.
In practice: if your invoicing tool generates ZUGFeRD or Factur-X invoices, you’re covered for Germany. As other EU countries adopt their mandates, they’re all pointing at the same underlying standard.
Does this apply to Kleinunternehmer or VAT-exempt businesses?
In Germany: yes. The obligation to receive e-invoices applies regardless of VAT status. The obligation to send them — starting 2027–2028 — also applies to Kleinunternehmer operating under §19 UStG.
The invoices will still show no VAT (since you’re not charging it), but they must be in the compliant format.
What do you actually need to do?
Right now, if you’re in Germany: make sure you can receive e-invoices. If a client sends you a ZUGFeRD or Factur-X PDF, you need to be able to accept it. Most modern email clients and accounting tools handle this automatically.
By 2027–2028: your outgoing invoices need to be in the compliant format. If your invoicing tool already generates ZUGFeRD invoices, you don’t need to do anything.
If you’re outside Germany: watch for your country’s announcement. The EU ViDA timeline targets 2030 for cross-border transactions, with national B2B rollouts happening on their own schedules.
In Billino
Every invoice Billino generates is automatically a compliant Factur-X / ZUGFeRD e-invoice at the EN 16931 (Comfort) profile — the full European standard. You don’t change how you work; the file is already compliant when you hit export.
