E-invoicing for online stores in Europe: Verifactu, B2B and ViDA
The PDF invoice sent by email is on its way out in Europe. Several countries already require, or have set a published date to require, invoices in a structured format that software can read, and the ViDA Directive will extend this to sales between businesses across the EU. Here we go through each law, which online stores it affects, the dates in force as of October 2026 and how to get ready on PrestaShop and Shopify.
E-invoicing, Verifactu and e-reporting are not the same thing
- Structured e-invoice: an XML file (or a PDF with an embedded XML) compliant with the European standard EN 16931, in UBL or CII syntax. A regular PDF is not an e-invoice.
- Verifiable invoicing systems, such as Verifactu in Spain: they do not change the invoice the customer receives, but the software that issues it.
- E-reporting: sending sales data to the tax authority, including consumer sales, as in France.
Selling to consumers or to businesses: what applies to you
- Consumers only (B2C): in most countries structured invoices are not mandatory; Germany, for example, expressly excludes invoices to final consumers. The exceptions are Italy, where the SdI has also covered consumer sales since 2019, and Spain, where Verifactu applies to the software you use to issue any invoice or receipt. In France, sales to individuals are reported to the tax authority (e-reporting).
- Businesses and sole traders (B2B): this is where the obligation to issue and receive structured invoices applies, with its own timetable in each country. National rules focus on transactions between businesses in the same country; cross-border EU sales will follow with ViDA.
If you sell to businesses in other EU countries, check their VAT number first with our free VIES VAT number checker.
Spain: Verifactu and B2B e-invoicing
Verifactu (Royal Decree 1007/2023)
Royal Decree 1007/2023 of 5 December sets the requirements for invoicing software: each invoice creates a record with a chained hash, carries a QR code, and the system can send the records to the Spanish Tax Agency (VERI*FACTU mode). It applies to every invoice, whether to consumers or businesses. Taxpayers already filing through the SII are excluded, and the Basque Country and Navarre have their own regional systems.
The dates have been postponed several times. Under the current wording, set by Royal Decree-law 15/2025 of 2 December, systems must be adapted before 1 January 2027 for corporate income tax payers and before 1 July 2027 for everyone else, including the self-employed. On 5 October 2026 the Ministry of Finance published an information note announcing its intention to postpone these obligations to October 2028, to align them with mandatory e-invoicing for SMEs and the self-employed. That new deadline is not yet in the Official State Gazette (BOE): until it is, the legal dates remain those of 2027.
B2B e-invoicing (Crea y Crece Act)
Law 18/2022 on business creation and growth requires e-invoices for transactions between businesses and professionals. It is implemented by Royal Decree 238/2026 of 25 March, which accepts UBL, CII, EDIFACT and Facturae and creates a public solution run by the Tax Agency alongside private platforms. Deadlines run from Order HAC/1028/2026 of 2 October, published in the BOE on 5 October 2026 and in force the next day: twelve months later (6 October 2027) for businesses with a turnover above EUR 8 million, and twenty-four months later (6 October 2028) for the rest. Rejections and payments of invoices will also have to be reported.
Germany, France, Italy, Belgium and Poland
Germany: XRechnung and ZUGFeRD
Since 1 January 2025 every business established in Germany must be able to receive e-invoices from other German businesses. Issuing has a transition period, set out in section 27(38) of the German VAT Act (UStG): paper and PDF (the latter with the customer's consent) are allowed until 31 December 2026; during 2027 only for businesses whose previous-year turnover did not exceed EUR 800,000; and from 1 January 2028 issuing e-invoices is mandatory for all. According to the German Federal Ministry of Finance FAQ, XRechnung and ZUGFeRD from version 2.0.1 qualify (except the MINIMUM and BASIC-WL profiles); consumer sales and invoices up to EUR 250 are excluded.
France: Factur-X and approved platforms
According to the French tax administration, since 1 September 2026 all businesses must be able to receive e-invoices, and large and mid-sized companies must issue them and transmit their transaction and payment data (e-reporting). SMEs and micro-businesses join on 1 September 2027. Invoices travel through approved platforms (plateformes agréées) in three base formats: UBL, CII and Factur-X, a PDF/A-3 with the XML embedded.
Italy: SdI since 2019
Italy led the way: since 1 January 2019 XML e-invoices (FatturaPA) through the Sistema di Interscambio (SdI) have been mandatory between operators established in Italy, for both business and consumer sales, as explained by the Italian Ministry of Economy and Finance.
Belgium and Poland
In Belgium, VAT-registered businesses have used structured e-invoices with each other since 1 January 2026 (official portal efacture.belgium.be), with Peppol as the reference network. In Poland the national KSeF system has been mandatory since 1 February 2026 for businesses with sales above PLN 200 million in 2024 and since 1 April 2026 for everyone else (Polish Ministry of Finance).
Peppol, UBL and EN 16931: the common language
EN 16931 defines the data in an e-invoice; UBL and CII are its two XML syntaxes. Peppol is an exchange network with its Peppol BIS profile (UBL), and XRechnung and Factur-X/ZUGFeRD are national flavours of the same standard. With EN 16931 invoices you have the foundation for almost every country; what changes is the delivery channel.
ViDA: what is coming across the EU
Council Directive (EU) 2025/516 of 11 March 2025 amends the VAT Directive. Since 14 April 2025 Member States can impose domestic e-invoicing without asking the EU for authorisation. From 1 July 2030, transactions between businesses in different Member States will be invoiced electronically under EN 16931, with digital reporting of the data to the tax authorities. Existing national systems must be harmonised by 1 January 2035 at the latest.
Country table: law, format and date
| Country | Law | Format | Date |
|---|---|---|---|
| Spain (all) | RD 1007/2023 (Verifactu) | Chained record + QR on the invoice | 1/1/2027 companies; 1/7/2027 others (postponement to October 2028 announced, not yet published) |
| Spain (B2B) | Law 18/2022 and RD 238/2026 | UBL, CII, EDIFACT, Facturae | 6/10/2027 (over EUR 8m); 6/10/2028 others |
| Germany (B2B) | § 14 and § 27 UStG | XRechnung, ZUGFeRD 2.0.1+ | Receiving 1/1/2025; issuing 1/1/2027 (over EUR 800,000) and 1/1/2028 all |
| France (B2B and e-reporting) | Art. 289 bis CGI | Factur-X, UBL, CII | Receiving and large/mid-sized 1/9/2026; SMEs 1/9/2027 |
| Italy (B2B and B2C) | D.lgs. 127/2015 | FatturaPA (XML) via SdI | 1/1/2019 |
| Belgium (B2B) | National VAT law | Peppol BIS / EN 16931 | 1/1/2026 |
| Poland (B2B) | VAT Act (KSeF) | Structured XML in KSeF | 1/2/2026 large; 1/4/2026 others |
| EU (intra-EU B2B) | Directive (EU) 2025/516 | EN 16931 | 1/7/2030 |
How to do it on PrestaShop
- Classify your sales (B2C, B2B and countries) and enable PrestaShop's B2B mode to collect company name and VAT number.
- Validate the VAT number of business customers in other countries before invoicing without VAT.
- Generate structured invoices: PrestaShop's native PDF is not an e-invoice. Our EU e-invoicing module creates Factur-X, ZUGFeRD, XRechnung and UBL (Peppol BIS) from your store's invoices and attaches them to the order email.
- Look after the readable invoice: with the PDF invoices and delivery slips module you can adjust its design and data.
- Choose the delivery channel in countries that require one (approved platform in France, SdI in Italy, KSeF in Poland, Peppol in Belgium) with your accountant.
- Prepare for Verifactu if you invoice from Spain: the software that issues your invoices, whether the store or your accounting tool, must comply with RD 1007/2023 in time.
How to do it on Shopify
Shopify does not generate structured e-invoices on its own: they come from apps or from the connected accounting software. Steps: collect the company and VAT number at checkout, validate that number in VIES, choose an invoicing app that produces EN 16931 (UBL, CII or Factur-X) for your business customers and, if you invoice from Spain, check that the app or your accounting software complies with Verifactu. You will find more checks in our free tools for online stores.
Common mistakes
- Believing a PDF sent by email is an e-invoice: in Germany, France, Belgium, Poland and Italy it is not.
- Confusing Verifactu with B2B e-invoicing: they are two separate obligations with separate timetables.
- Treating an announced postponement as law: only what is published in the official gazette counts.
- Forgetting about receiving: in Germany and France you must be able to receive e-invoices even before you have to issue them.
Frequently asked questions
Does my online store need e-invoicing if it only sells to consumers?
Generally you do not have to issue structured invoices to consumers, except in Italy. But if you invoice from Spain, Verifactu applies to the software you use for any invoice or receipt, consumer ones included, and in France sales to individuals fall under e-reporting.
When does Verifactu become mandatory?
According to the BOE as of October 2026: 1 January 2027 for companies and 1 July 2027 for everyone else. The Ministry of Finance has announced a postponement to October 2028, but that change has not yet been published in the BOE.
Which format should I choose to sell to businesses in several countries?
One that complies with EN 16931. Factur-X/ZUGFeRD (PDF with XML) works for France and Germany and is human-readable; UBL in the Peppol BIS profile is the reference in Belgium and on the Peppol network.
Does it affect sales to businesses in other EU countries?
Current national obligations focus on sales between businesses in the same country. Intra-EU B2B sales will move to mandatory e-invoicing on 1 July 2030 under ViDA.
This guide is for information only and is not a substitute for legal advice.