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E-invoicing is no longer a niche topic in Europe. With Directive 2014/55/EU and the technical standard EN 16931, the EU has created a common framework - but in practice, the picture is much more complex.
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From 1 January 2025, a mandatory requirement for the receipt of structured electronic invoices will apply to all domestic B2B companies in Germany. No deferral, no transition period for receipt – those who are not yet ready to receive today will no longer be acting in accordance with the law. For medium-sized companies, this means that e-invoicing is not a project for tomorrow. It is already a legal obligation.
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From 1 September 2026, a comprehensive e-invoicing mandate will come into force in France. All companies that are based in France or have a VAT registration there will be affected.
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The introduction of the mandatory e-invoice shifts the focus away from the mere PDF towards structured data. This is particularly noticeable in the service description: what was previously often outsourced to attachments, service specifications or delivery notes must now at least essentially be in the data file of the e-invoice itself.
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Spanish companies are facing a turning point in their digital accounting.
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Electronic invoicing is no longer a topic of the future, but is becoming a legal requirement in many European countries. Driven by EU initiatives such as ViDA (VAT in the Digital Age), a patchwork of national regulations with an increasingly binding character is emerging. For companies - especially SMEs - this means that the transition from paper-based or PDF invoices to structured, machine-readable e-invoices is no longer optional, but a regulatory necessity
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E-invoicing in Germany: Why SMEs should act now The
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However, it also raises many questions: What legal requirements apply? Who is affected and what exceptions are there?
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The CKS.EINVOICE solution makes it possible to efficiently process electronic invoices and credit notes.
Read More With the mandatory introduction of e-invoicing, based on the EU-wide EN 16931 standard, companies are faced with the challenge of not only optimising their processes, but also remaining flexible in the long term. What initially appears to be a compulsory technical task reveals a key question on closer inspection: how can companies prepare for future changes without ending up in a technical dead end?
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