E-invoicing in Europe: what is changing, when, and what it means for your business.

A plain-language guide to Peppol, Factur-X, ZUGFeRD, and XRechnung — with a compliance timeline per country.

EU e-invoicing mandate timeline

Mandate dates, required standards, and scope per country.

Belgium

Live

January 2026

Standard: Peppol / Factur-X

Scope: B2B + B2G

Full Belgium guide →

France

Upcoming

Phases 2026 to 2027

Standard: Factur-X / UBL

Scope: B2B + B2G

Full France guide →

Germany

Live

Live since 2020 (B2G) / 2025 (B2B)

Standard: XRechnung / ZUGFeRD

Scope: B2G mandatory, B2B expanding

Full Germany guide →

Netherlands

Upcoming

B2G live, B2B per EU directive

Standard: Peppol / UBL

Scope: B2G active, B2B following ViDA

Full Netherlands guide →

Poland

Live

KSeF mandatory April 2026

Standard: FA(2) / KSeF XML

Scope: B2B mandatory (large taxpayers)

Full Poland guide →

Italy

Live

Live since 2019

Standard: FatturaPA

Scope: B2B + B2G

Standards explained in plain language

Peppol

Network

Peppol is the network, not the format. Think of it as the postal infrastructure for e-invoices: a standardised, secure network of access points that allows any participant to send or receive structured invoices to any other participant. Your accounting software generates the invoice; Peppol delivers it.

Factur-X / ZUGFeRD

Format

Factur-X (France) and ZUGFeRD (Germany) are the same format under two names: a PDF/A-3 document with a machine-readable XML invoice embedded inside. The PDF is human-readable; the XML is machine-readable. Both comply with EN 16931, the European e-invoicing standard.

XRechnung

Profile

XRechnung is a German government-specific profile of the EU e-invoicing standard. It is mandatory for invoices to German federal authorities. It uses the same underlying CII XML as Factur-X but adds mandatory fields (Leitweg-ID, seller contact, IBAN) and a stricter validation rule set.

UBL

XML standard

Universal Business Language (UBL) is an alternative XML format to CII. Both are valid under EN 16931. Peppol uses UBL by default. Factur-X and ZUGFeRD use CII. SealDoc supports both.

Does my accounting software already cover this?

Your accounting software generates the invoice XML. SealDoc adds what proves it later.

What SealDoc adds:

  • RFC 3161 timestamps
  • Chain of custody and tamper-evidence
  • Legal Evidence Pack per document

Frequently asked questions

What happens if I send a non-compliant invoice to a Belgian buyer after January 2026?
The buyer is entitled to reject it. From January 2026, Belgian businesses above certain thresholds must be able to receive Peppol invoices, and they may refuse non-structured invoices. Repeated non-compliance may result in administrative penalties.
Is Factur-X the same as ZUGFeRD?
Yes, technically. Both are hybrid PDF/XML invoice formats based on the EN 16931 standard using CII XML. The difference is branding: ZUGFeRD is the German name, Factur-X is the French name. Starting from version 1.0, the specifications are aligned.
Do I need a Peppol access point?
To receive invoices via the Peppol network, yes. To send them, your accounting software or ERP may already connect to a Peppol access point. SealDoc creates the compliant document and records the evidence: timestamp, audit trail and Evidence Pack.
Does my ERP or accounting software already handle this?
For generating the invoice XML: probably yes. The evidence (RFC 3161 timestamps, chain of custody, Evidence Pack) is what SealDoc adds. See the comparison section above.
What is the difference between Peppol and Factur-X?
Peppol is the delivery network. Factur-X is the document format. You can send a Factur-X invoice via Peppol, or via email, or via API. They are complementary, not alternatives.
What is an RFC 3161 timestamp and why does it matter?
An RFC 3161 timestamp is a cryptographic proof that a specific document existed at a specific point in time and has not been altered since, issued by a Time Stamping Authority. It matters because anyone can verify it later, which a plain invoice file cannot offer.
What is a Legal Evidence Pack?
A Legal Evidence Pack is a ZIP file with the PDF/A-3 document, the RFC 3161 timestamp token if the document was timestamped, and a manifest that lists every file with its hash. For a document you uploaded for conversion, it also holds the chain of custody: every processing step with its time and hash. It is a self-contained file you can hand to an auditor, a tax authority or a court.
How does SealDoc help with GDPR compliance?
SealDoc implements GDPR Art. 17 (right to erasure via a DELETE endpoint), Art. 20 (data portability via a ZIP export of your account data) and Art. 28 (data processing agreement available on request). All processing happens on EU infrastructure that we manage ourselves.
Which Factur-X profiles does SealDoc support?
SealDoc produces Factur-X BASIC (Factur-X 1.0). XRechnung (version 3.0, CII syntax) is available on every plan, including the free SealDoc Invoice plan, as a PDF/A-3 with the XRechnung embedded.

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