E-invoicing rules in 2026: what small businesses need to know

If you sell to other businesses in Europe, the PDF invoice you attach to an email is starting to fall short. Several EU countries now require invoices in a structured format that software can read without anyone retyping it. The dates differ by country, and small firms often get more time than large ones.

This guide sets out what has been decided as of October 2026, what is still ahead, and what it means if you make invoices with a tool like Pagestro. This is general information, not legal or tax advice. Check with your accountant or your national tax authority before you change how you invoice.

What counts as an e-invoice

In everyday speech, any invoice sent by email is "electronic". The new rules use a narrower meaning. An e-invoice is a file in a structured data format that the buyer's software can read and book automatically.

A PDF is a picture of an invoice. A person can read it, but software has to guess where the total and the VAT number are. Germany's finance ministry says plainly that a simple PDF no longer counts as an e-invoice because it has no structured format (BMF FAQ). France's tax authority says a PDF invoice sent by email is not an e-invoice either (impots.gouv.fr).

Some formats mix the two. Germany's ZUGFeRD is a readable invoice with the data built in, and the ministry accepts it from version 2.0.1 (except its two most basic profiles), alongside XRechnung.

The EU picture: ViDA

The EU adopted its VAT in the Digital Age package, known as ViDA, on 11 March 2025. It entered into force on 14 April 2025 and rolls out in stages until January 2035 (European Commission). Two parts matter most for small businesses:

• EU countries can now bring in mandatory e-invoicing for domestic sales, under specific conditions.
• From 1 July 2030, digital reporting requirements apply to cross-border sales between businesses. Countries with their own real-time reporting systems must line them up with the EU model by January 2035.

So for now, the national rules are the ones that matter.

Country dates decided so far

Belgium

Since 1 January 2026, Belgian businesses liable for VAT must use structured e-invoices with each other. The government's e-invoicing site says a PDF sent by email or through a platform is no longer enough, and that invoices travel over the Peppol network (einvoice.belgium.be). Invoices to private customers are not covered, but you still need to be able to receive e-invoices from suppliers.

The tax authority said it would not apply penalties during the first three months of 2026 to businesses that could show they had taken timely, reasonable steps (FPS Finance notice).

Poland

Poland's national e-invoicing system, KSeF, became mandatory on 1 February 2026 for businesses whose 2024 sales were above PLN 200 million, and on 1 April 2026 for other businesses (Ministry of Finance). Until the end of 2026, a business may still issue paper or other electronic invoices if those invoices total no more than PLN 10,000 a month, tax included.

France

From 1 September 2026, every business in France must be able to receive e-invoices, and large and mid-sized companies must issue them and send transaction data to the tax authority. Small and medium businesses and micro-enterprises must start issuing them on 1 September 2027 (impots.gouv.fr; Service Public). Invoices to business customers must go through an approved platform (impots.gouv.fr).

Germany

Every business in Germany has had to be able to receive e-invoices since 1 January 2025, and the ministry notes that an email inbox is enough for that. Issuing becomes mandatory on 1 January 2027 for businesses with more than €800,000 in turnover the year before, and on 1 January 2028 for everyone else. Until then, a PDF invoice by email is allowed only if the customer agrees (BMF FAQ). Some invoices are exempt, including small invoices up to €250 gross and invoices from businesses under the small-business scheme.

Other EU countries are building their own systems, so check the tax authority's website for any country not listed here.

What this means if you send PDF invoices

Pagestro's invoice generator makes PDF invoices. You can also download a Word file, or sign in and email your client a link to the invoice. It does not create structured e-invoices such as Peppol, XRechnung or ZUGFeRD files, it is not an approved platform in France, and it is not connected to KSeF. Pagestro also does not collect payments: your client pays you directly using the details on the invoice.

A PDF invoice is still the right tool in plenty of cases:

• You invoice private customers rather than businesses.
• You sell in a country with no e-invoicing requirement for your type of sale.
• You are in Germany, your issuing date has not arrived yet, and your client agrees to a PDF.
• Your sale falls under an exemption, such as a small German invoice up to €250.

If a mandate applies to you, you need software that issues the required format and connects to the right network or platform. Many accounting tools do this.

For your own records, you can turn finished PDF invoices into PDF/A, the archiving version of PDF, with PDF to PDF/A. It runs in your browser, so the files stay on your device. It does not make them e-invoices.

A short checklist

• List who you invoice: businesses, private people or both.
• Check the rules in every country where you invoice businesses.
• Note two dates for each: when you must receive e-invoices and when you must issue them.
• Ask your accountant which software they work with, since it may already support e-invoicing.
• Keep sending clear PDF invoices where they are still allowed. Our guides on writing an invoice that gets paid and invoices, receipts and quotes cover the basics.

Frequently asked questions

Is a PDF invoice an e-invoice?

Not under the new rules in Belgium, France or Germany. An e-invoice is a structured data file that software can read. A plain PDF is made for people to read and does not carry that data.

Do these rules cover invoices to private customers?

The mandates above are about sales between businesses. Belgium's rules do not apply to invoices for private individuals. Check your own country's rules for consumer sales.

Can Pagestro send e-invoices over Peppol?

No. Pagestro makes PDF and Word invoices and can email your client a link to the invoice. It does not create Peppol, XRechnung or ZUGFeRD files.

When does EU-wide e-invoicing start?

Under ViDA, digital reporting for cross-border sales between EU businesses starts on 1 July 2030. Until then, each country's own rules apply.