XRechnung viewer
Germany: open XRechnung files in UBL or CII syntax, including the Leitweg-ID.
Read more →E-invoicing mandates in Europe: what applies when
Germany, Belgium and France have made e-invoicing between businesses mandatory, step by step. An overview of the dates and formats, and what it means for you.
Overview
| Country | Receive | Send | Formats |
|---|---|---|---|
| Germany | Since 1 January 2025, all businesses | From 1 January 2027 (turnover above €800,000), 1 January 2028 for all | XRechnung, ZUGFeRD (from profile EN 16931), other EN 16931 formats |
| Belgium | Since 1 January 2026 | Since 1 January 2026 | Peppol BIS Billing 3.0 (UBL) over the Peppol network |
| France | From 1 September 2026, all businesses | 1 September 2026 large and mid-sized companies, 1 September 2027 SMEs and micro-enterprises | Factur-X, UBL, CII via an approved platform |
| Netherlands | No B2B mandate yet | Required for invoices to government (B2G) | Peppol / NLCIUS (UBL) |
Germany
Since 1 January 2025 every business in Germany must be able to receive e-invoices from other domestic businesses. An email address is enough to receive them. For sending there are transition periods: until the end of 2026 paper and PDF invoices remain allowed (with the buyer's consent), and businesses with a prior-year turnover up to €800,000 may continue until the end of 2027. From 1 January 2028 e-invoicing is mandatory for all domestic B2B invoices.
Allowed formats are those that follow EN 16931, such as XRechnung and ZUGFeRD from version 2.0.1 (profiles EN 16931, EXTENDED and XRECHNUNG). A plain PDF is no longer an e-invoice.
Belgium
Since 1 January 2026 Belgian VAT-registered businesses must exchange invoices with each other as structured e-invoices via the Peppol network, in a format that follows EN 16931 (Peppol BIS Billing 3.0). For the first three months of 2026 there was a tolerance period for businesses that could show they had prepared in time.
France
From 1 September 2026 every business established in France must be able to receive e-invoices through an approved platform (plateforme agréée). Large and mid-sized companies must also send them from that date; small and medium-sized businesses and micro-enterprises follow on 1 September 2027. The allowed formats are Factur-X, UBL and CII. A plain PDF does not qualify.
Netherlands
The Netherlands has no mandate for invoices between businesses yet. Invoices to the government must already be sent electronically. The EU's VAT in the Digital Age package (ViDA) introduces digital reporting with e-invoices for cross-border B2B transactions from 1 July 2030.
What it means for you
- You will receive more XML invoices. Your accounting software can usually import them; for reading and checking, a viewer like this one helps.
- Keep the XML file as the original invoice.
- Check that the payment details in the XML match what you expect before you pay.
This overview is general information, not legal or tax advice. Rules can change; check the official sources for your situation.
Last updated: 27 October 2026
Related tools and guides
ZUGFeRD and Factur-X
PDF with embedded XML: we read the data inside the PDF and show what the invoice really says.
Read more →UBL and Peppol invoices
Belgium, the Netherlands and the Nordics: Peppol BIS Billing 3.0 and other UBL 2.1 invoices.
Read more →Check an e-invoice
Totals, VAT, IBAN and mandatory fields checked against the European standard.
Read more →Frequently asked questions
Do I need special software to receive e-invoices in Germany?
No. An email inbox is enough to receive them. To read them you need software that can display the XML, such as this viewer or your accounting software.
Is a PDF invoice still allowed?
In Germany, for sending: until the end of 2026 (end of 2027 for small businesses) with the buyer’s consent. In Belgium a PDF is no longer enough for domestic B2B invoices since 2026.