E-invoicing explained: Peppol, ZUGFeRD and Factur-X — what you need to know before 2030
The EU's ViDA directive makes electronic invoicing mandatory for B2B from 2030. Here's what Peppol, ZUGFeRD and Factur-X are — and why PDF is no longer enough.
Published May 19, 2026
"E-invoice" has long meant "a PDF emailed". That no longer counts. From 2030, intra-EU B2B transactions must use structured electronic invoicing, and several countries are already ahead — Italy since 2019, France from 2024, Germany from 2025.
What is "structured e-invoicing"?
A PDF is a document where everything is text and images — a computer cannot read the "total" field automatically. A structured e-invoice is an XML file where every field is tagged. The buyer's system can read, validate and post the invoice automatically.
The three main formats
Peppol BIS Billing 3.0
International XML standard in a federated network. Sweden is leading — all government procurement has required Peppol since 2019.
ZUGFeRD (Germany)
Hybrid format — PDF with embedded XML. Germany is phasing in mandatory B2B 2025–2028.
Factur-X (France)
The French equivalent, same hybrid principle, fully compatible with ZUGFeRD. Mandatory 2026–2027.
The ViDA directive 2030
- 2028: member states may require domestic e-invoicing without EU approval
- 2030: mandatory for all cross-border B2B within the EU
- 2030: real-time reporting to tax authorities (Digital Reporting Requirements)
What should small businesses do now?
- Use an invoicing system with a roadmap toward structured formats
- Ensure complete customer data (VAT number, address)
- Selling to Germany? Start looking at ZUGFeRD in 2026
- Selling to France? Start looking at Factur-X in 2026
- Selling to Swedish government? Register in Peppol
What 1invoice.online does
- Today: PDF with all EU fields
- 2027: ZUGFeRD/Factur-X export
- 2028: Peppol integration
- 2030: Real-time reporting (DRR)
Follow the roadmap — we announce releases ahead of time.