Electronic invoicing (e-invoicing): what is changing and how do you prepare?
The EU is making e-invoicing mandatory for B2B transactions. Read what e-invoicing is, when it becomes mandatory, what Peppol is and how to prepare.
What is e-invoicing?
Electronic invoicing (e-invoicing) is the sending and receiving of invoices in a structured digital format (such as UBL or Peppol BIS) that can be processed automatically by software — without manual entry. A PDF invoice by email is therefore not an e-invoice. The European Commission is making e-invoicing mandatory in stages for B2B transactions within the EU via the ViDA proposal (VAT in the Digital Age). In the Netherlands, e-invoicing is already mandatory for supplies to the government. Belgium has made B2B e-invoicing mandatory from 1 January 2026; the Netherlands is expected to follow in 2028–2030. The standard network is Peppol, via which invoices are exchanged in a standardised and encrypted manner. The invoice format UBL contains all required details in a fixed XML format. With Giroo you already send invoices in UBL format and can prepare for the future obligation.
Difference: e-invoice vs. digital invoice
| E-invoice | Digital invoice (PDF) | |
|---|---|---|
| Format | Structured (UBL/XML) | Unstructured (PDF) |
| Automatic processing | ✅ Yes | ❌ No (manual or OCR) |
| Machine-readable | ✅ Yes | ❌ Limited |
| Meets EU standard | ✅ Yes | ❌ No |
Why is e-invoicing becoming mandatory?
The European Commission has, within the framework of the ViDA proposal (VAT in the Digital Age), plans to make e-invoicing mandatory for B2B transactions within the EU. The main objectives:
- Combat VAT fraud — real-time reporting makes fraud more difficult
- Reduce administrative burden — automatic processing saves time
- Harmonisation — one European standard for all member states
Source: Dutch Government — Response to parliamentary questions on mandatory e-invoicing (September 2025)
Timeline: when does it become mandatory?
The exact implementation date for the Netherlands has not yet been definitively established. The expected schedule:
| When | What |
|---|---|
| Now | E-invoicing mandatory for supplies to the government (central government, municipalities, provinces) |
| 2026–2027 | EU member states may make e-invoicing mandatory for domestic B2B |
| 2028–2030 | Expected EU-wide obligation for cross-border B2B (ViDA) |
| After that | Possibly also mandatory for domestic B2B in all member states |
What do we know for certain?
- Belgium has already made B2B e-invoicing mandatory from 1 January 2026
- The Netherlands is expected to follow in the years after that
- The EU is working on a mandatory real-time reporting system for VAT
Note: The schedule may change based on European decision-making. Keep an eye on the Dutch Government and the Belastingdienst for current information.
What is Peppol?
Peppol (Pan-European Public Procurement OnLine) is the network and standard for exchanging e-invoices. It works as follows:
- You send an invoice from your accounting software
- The invoice is sent via a Peppol Access Point to the Peppol network
- The Peppol network delivers the invoice to your customer's Access Point
- The customer receives the invoice automatically in their software
Advantages of Peppol
- Standardised — works with all connected systems
- Secure — encrypted communication
- Reliable — delivery confirmation
- International — works throughout Europe (and beyond)
UBL: the invoice format
UBL (Universal Business Language) is the standardised XML format for e-invoices. A UBL invoice contains all required details in a fixed format:
- Invoice number, date, due date
- Supplier and customer details (incl. VAT numbers)
- Invoice lines with amounts, quantities, VAT rates
- Totals and payment details
Your accounting software generates the UBL file automatically — you don't need to do anything yourself.
How do you prepare?
Step 1: Check your accounting software
Make sure your software can send and receive e-invoices in UBL format via Peppol. Ask your software provider whether this is supported.
Step 2: Register on the Peppol network
To receive e-invoices you need a Peppol ID. This is usually your KvK number. Your software provider arranges the connection to a Peppol Access Point.
Step 3: Make sure your customer details are complete
E-invoicing requires that your customer details are correct and complete:
- Official company name
- KvK number
- VAT identification number
- Address details
Step 4: Test with an e-invoice
Send a test invoice to a known party to check that everything works.
Frequently asked questions
Will a PDF invoice by email no longer be valid?
A PDF invoice is expected to remain valid for many years for domestic B2B. But for supplies to the government e-invoicing is already mandatory, and the expectation is that B2B will follow.
Do I as a self-employed person also need to send e-invoices?
As soon as e-invoicing becomes mandatory for B2B, this will also apply to self-employed persons who supply to other businesses. The expectation is that there will be a transition period.
Does e-invoicing cost money?
Most accounting software offers e-invoicing as part of the package. The costs are included in your software subscription.
E-invoicing with Giroo
Giroo supports electronic invoicing. With the invoicing module you create professional invoices that meet all legal requirements. As soon as Peppol support is available, you can send and receive e-invoices directly from Giroo.