The transition to electronic invoicing is a growing movement across Europe, aiming to modernize and secure business processes. It will soon be mandatory to use it for B2B (Business to Business), meaning between companies. Here is everything you need to know about the current and future legislation regarding electronic invoicing within the European Union:

What is electronic invoicing?

No, the PDF file attached to your email is not an electronic invoice. Why, you may ask, since it is sent electronically? In reality, the electronic invoicing desired by the EU is much more complex than that. With electronic invoicing, Europe has created a common language, which facilitates trade between parties who do not speak the same language. The invoice is dematerialized, no longer a document but a set of structured data that allows for automatic processing. The format is based on XML/UBL standards, ensuring uniformity across the European Union.

This invoice can be created and sent via your invoicing software if it is connected to a European PEPPOL network access point. On Factures.com, it is already possible to send and receive electronic invoices.

Why electronic invoicing?

The transition to electronic invoicing is driven by several advantages:

• Efficiency: Reduction of administrative costs and processing times.

• Security: Minimization of the risks of errors and fraud. Indeed, it is impossible to modify an invoice along the way.

• Sustainability: Reduction of the carbon footprint through decreased paper usage.

Key dates and future obligations

• Belgium: From 2026, electronic invoicing will be mandatory between companies in Belgium. Belgian public administrations have already adopted it.

• France: From September 2026, large companies and medium-sized enterprises (ETI) in France will be required to use electronic invoicing. SMEs and micro-enterprises will follow in September 2027.

• European Union: By 2028, electronic invoicing should become the norm across the EU for all business transactions, thereby enhancing the efficiency and transparency of the single European market.

Impact on businesses

• Advantages: Reduction in processing costs, improved administrative efficiency, increased compliance with tax legislation.

• Challenges: Adapting to new technologies, initial investments in IT systems, and staff training.

Conclusion

Electronic invoicing represents the future of trade in Europe, offering significant advantages in terms of efficiency, security, and sustainability.

Factures.com allows you to send electronic documents via the PEPPOL network, thus meeting the requirements of current legislation. This functionality has been available since early 2025, giving you a head start before the imposed deadline. This ensures that your business will comply with the new electronic invoicing regulations.