E-Invoicing Basics

E-Invoices Abroad – EU and International Rules

EU Countries: Different Rules

The e-invoice mandate is a national regulation. Each EU country has its own requirements:

  • Germany: Mandatory for B2B from 2025/2027
  • Italy: Already mandatory since 2019 (Sistema di Interscambio)
  • France: From 2026 for large companies
  • Spain: Planned from 2025
  • Austria: No B2B mandate yet, but electronic data exchange is encouraged

Invoices to EU Countries

When you issue invoices to customers in other EU countries, the rules of the destination country apply. Keep in mind:

  • The e-invoice mandate of the customer's country may be relevant to you
  • Format requirements differ (Italy: FatturaPA, France: Factur-X)
  • For VAT purposes, the invoice data is usually sufficient

Invoices to Third Countries

Outside the EU, there is generally no e-invoice mandate. Customers in Switzerland, the US, or Asia still expect traditional invoices.

What You Should Do

  1. Ask your customers: What format do they expect?
  2. Check the destination country: Is there an e-invoice mandate there?
  3. Use flexible software: Tools with multiple formats (ZUGFeRD, XRechnung, PDF) are ideal
  4. Document it: Keep a record of why you chose a particular format

Summary

For invoices within Germany, switching to e-invoices is the most important step. For EU customers, individual review is necessary. Outside the EU, things mostly stay as they are.

Our advice: A tool that handles ZUGFeRD and XRechnung covers most EU requirements.

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