التعريف
E-invoicing is not just sending an invoice by email. In the regulatory sense, it means creating an invoice in a structured, machine-readable format (usually XML), transmitting it through a government or standards-based channel, and having it validated before or at the moment of delivery.
Mandatory e-invoicing is rapidly becoming the norm for tax compliance. Countries with mandatory systems include:
— Italy: Fattura Elettronica via SDI (Sistema di Interscambio) — mandatory for B2B, B2G, B2C since 2019. — Mexico: CFDI 4.0 via SAT-authorised PACs — mandatory for all tax-valid invoices. — Brazil: NF-e (goods) and NFS-e (services) via SEFAZ — mandatory for decades. — Spain: FacturaE for B2G; VeriFactu / SII for reporting; B2B mandate coming 2026-2027. — Poland: KSeF rollout phased through 2026. — France: mandate phased 2024-2026. — Saudi Arabia: FATOORA Phase 2 since 2023. — India: e-invoicing for B2B above turnover threshold.
The EU has adopted the EN 16931 standard, which underpins Peppol and most national systems. For suppliers, the implication is that a PDF emailed to the client is often no longer sufficient — the invoice must be transmitted through the official channel to be legally valid.