What is an e-invoice?
An e-invoice is an invoice in a structured, machine-readable format, that is XML data a computer can process directly. The key distinction: a PDF by email is not an e-invoice, even though it arrives electronically. It is only an image of the invoice, not structured data.
E-invoice = structured, machine-readable invoice to EN 16931, not a PDF or scan. In Germany defined in § 14 UStG since 1.1.2025. Formats: XRechnung (pure XML), ZUGFeRD and Factur-X (hybrid PDF plus XML), Peppol BIS. B2B receive obligation since 1.1.2025, issue obligation from 2027 (large) and 2028 (all). Vera produces these formats in the browser, validated before download.
The definition
An e-invoice is issued, transmitted and received in a structured electronic format that allows automatic, electronic processing. The format follows the European norm EN 16931. In Germany this definition has been in § 14 UStG since 1 January 2025, as part of the Wachstumschancengesetz. The core: the invoice data exists as a dataset, not as an image.
Why a PDF is not an e-invoice
A PDF or a scan shows the invoice the way a human reads it. To a computer that is an image whose fields cannot be read out reliably. An e-invoice, by contrast, carries every field, amount, tax rate, buyer, as a clearly named data point. That is exactly what enables automatic checking and posting.
The formats at a glance
| Format | Structure | Typical use |
|---|---|---|
| XRechnung | pure XML (UBL or CII) | German public sector (B2G), pure data handover |
| ZUGFeRD / Factur-X | hybrid PDF/A-3 plus embedded CII XML | B2B, where recipients expect a readable PDF |
| Peppol BIS | UBL XML | cross-border, delivery over the Peppol network |
All three build on EN 16931 and use one of the two syntaxes, UBL or CII. Whoever produces a valid EN 16931 XML can serve most recipients with small adjustments.
When it becomes mandatory
In Germany businesses have had to be able to receive B2B e-invoices since 1 January 2025. The issue obligation is staggered: from 1 January 2027 for firms with prior-year turnover above 800,000 euro, from 1 January 2028 for everyone else. The detail and the EU-wide picture are in the linked guides.
FAQ
What is an e-invoice?
An invoice in a structured, machine-readable format to EN 16931 that can be processed automatically. In Germany defined in § 14 UStG since 1.1.2025.
Is a PDF an e-invoice?
No, a plain PDF or scan is an image, not structured data. Exception: hybrid formats such as ZUGFeRD or Factur-X with embedded XML.
Which e-invoice formats exist?
XRechnung (pure XML), ZUGFeRD and Factur-X (hybrid), and Peppol BIS. All build on EN 16931 and use UBL or CII.
When does e-invoicing become mandatory?
B2B receive obligation since 1.1.2025, issue obligation from 1.1.2027 (turnover above 800,000 euro) and from 1.1.2028 for all.
How do I create an e-invoice?
With software that produces a valid EN 16931 XML. Vera produces XRechnung and ZUGFeRD in the browser and validates before download.
E-invoices without a software migration
Vera produces XRechnung, ZUGFeRD and Peppol BIS in the browser, validated before download. No new bookkeeping software needed.
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