E-invoicing: what it is – and what it isn’t
Many business owners use the term e-invoicing when sending a PDF invoice by email. Understandable, as it feels digital and modern. But technically, that’s not correct. And with regulations across Europe becoming stricter, it’s important to make the distinction clear.
What is a true e-invoice?
A true e-invoice is not a PDF file, but a structured digital file. Think of formats like UBL (Universal Business Language) or CII (Cross Industry Invoice). These files are built in such a way that they can be automatically read and processed by accounting systems, without anyone having to retype or scan them.
An e-invoice is often sent via a secure network such as Peppol. This ensures the invoice is delivered safely, reliably, and directly to the right recipient.
What is Peppol and how does it work?
Peppol (Pan-European Public Procurement OnLine) is an international network for the secure exchange of electronic documents, such as invoices, orders, and shipping notes. The big advantage is that businesses and governments can communicate digitally in a standardised way, regardless of which accounting software they use.
How it works in a nutshell:
Peppol Access Point: To join the network, you need an access point (like a digital post office). Through this Access Point, you can send and receive invoices.
Peppol ID: Each connected company receives a unique ID. This ensures the system knows exactly where the invoice should go.
Security and standardisation: All messages are sent securely and follow fixed structures, so they can be directly processed into the recipient’s administration.
What isn’t an e-invoice?
A PDF invoice sent by email is digital, but it is not an e-invoice. Why not?
A PDF is essentially a digital picture of the invoice.
Accounting software cannot automatically extract data from it (unless additional OCR software is used).
There is always a risk of errors and extra manual work.
In short: a PDF invoice is a digital invoice, but not an e-invoice.
Is Peppol mandatory?
That depends on the situation and the country:
In the Netherlands: when invoicing the central government, you are required to send an e-invoice. This can be done via Peppol, but also through another official channel such as Digipoort.
In Belgium: from 1 January 2026, Peppol will be mandatory for all B2B invoices. PDFs by email will no longer be accepted.
In Germany: from 2025, a phased roll-out of e-invoicing will begin, with Peppol as an approved standard.
In Italy: e-invoicing has already been mandatory since 2019 via the national SDI platform.
Across Europe: under the new EU directive VAT in the Digital Age (ViDA), e-invoicing will become the standard for cross-border B2B transactions. By 2030 at the latest, all EU countries must have introduced this obligation.
How to get started with Peppol
Choose an Access Point: Sign up with a provider that manages Peppol Access Points. Many accounting software packages now offer this as standard.
Register a Peppol ID: This ID links your organisation to the network, enabling you to send and receive invoices securely.
Configure your accounting system: Make sure it can generate e-invoices in the correct format (UBL/CII) and send them via Peppol.
Test sending and receiving: Before switching fully, try sending and receiving a few test invoices.
Inform clients and suppliers: Let them know you are working via Peppol so they can prepare and, if needed, register a Peppol ID too.
What does this mean for you as a business owner?
PDFs will disappear – what is common practice today will no longer be accepted in the coming years.
E-invoicing saves time – no more manual processing, fewer errors.
Your clients and suppliers expect it – more and more businesses are already using Peppol.
You’ll be future-proof – by making the switch now, you avoid last-minute stress once it becomes mandatory.
Conclusion
A PDF by email may feel digital, but it’s not an e-invoice. The real step forward is structured e-invoicing via a network like Peppol. This makes your administration faster, safer, and ready for the future.
👉 Do you have questions or want to know how to easily switch to e-invoicing? Get in touch – we’re here to help.