Factur-X, ZUGFeRD, XRechnung — a plain-English guide
What the EU e-invoicing wave means for small businesses, and the exact deadlines per country.
The 30-second version
Across the EU, tax authorities are replacing free-form PDF invoices with structured e-invoices: files that carry the invoice data as machine-readable XML conforming to the European standard EN 16931. Three names matter:
| Format | What it is | Where it's used |
|---|---|---|
| Factur-X | PDF/A-3 with embedded CII XML (hybrid — humans read the PDF, machines read the XML) | France (2026 mandate), accepted in Germany |
| ZUGFeRD | The identical format's German name (identical since v2.1) | Germany B2B |
| XRechnung | Pure XML, no PDF, stricter rules (KOSIT) | German public sector (B2G), also accepted B2B |
Deadlines that matter
| Country | Date | What becomes mandatory |
|---|---|---|
| 🇩🇪 Germany | 1 Jan 2025 | All businesses must be able to receive e-invoices (done — are you ready?) |
| 🇧🇪 Belgium | 1 Jan 2026 | B2B e-invoicing via Peppol |
| 🇵🇱 Poland | Feb/Apr 2026 | KSeF platform mandatory (large, then all) |
| 🇫🇷 France | 1 Sep 2026 | ALL businesses must receive e-invoices; large & mid-size must issue |
| 🇫🇷 France | 1 Sep 2027 | SMEs must issue e-invoices |
| 🇩🇪 Germany | 2027 / 2028 | Issuing mandatory (>€800k turnover 2027, everyone 2028) |
Sources: the official French reform (DGFiP), German Wachstumschancengesetz, and national platform documentation. This is a technical summary, not legal advice.
What a small business actually needs to do
- Keep invoicing exactly as you do today (Word, Excel, your ERP — whatever produces PDFs).
- When a customer or platform requires a compliant format, convert the PDF here — €1.49 per document, validated output.
- Use the free validator to check files you receive from suppliers.
Frequently asked questions
Is a normal PDF an e-invoice?
No. Legally an e-invoice must carry structured XML data conforming to EN 16931. A plain PDF — even a nicely formatted one — does not qualify under the French or German mandates.
I only invoice a few customers a year. Do I need software?
That's exactly the case pay-per-document conversion is for: no subscription, convert the two or three invoices that need it for €1.49 each.
What about Peppol?
Peppol is a transmission network (with its own UBL format) used in Belgium and B2G across the EU. Factur-X/XRechnung files carry the same EN 16931 data; if your channel requires Peppol BIS specifically, check with your access point.