E-invoice formats explained

The names you meet on your accounting tool's feature list, explained without jargon.

Formats

EN 16931

What it is: The European semantic data model for invoices: which fields an invoice has and what they mean.
Where it is used: Basis of every format on this page; public bodies in the EU must accept it.
What your tool must support: Produce and read invoices in UBL 2.1 or CII D16B that pass the EN 16931 business rules.

EN 16931-1:2026 was approved by CEN and published in March 2026; it extends the model for B2B and ViDA reporting. The Official Journal reference and transition period are pending. law Source: VATupdate · 2 Apr 2026 · verified 15 Oct 2026 · secondary

XRechnung

What it is: The German national specification (CIUS) of EN 16931, maintained by KoSIT.
Where it is used: Germany: public sector (with Leitweg-ID) and B2B.
What your tool must support: Create XRechnung in UBL or CII and validate it with the KoSIT rules.
Current version: UBL 2.1 or UN/CEFACT CII D16B · 3.0.2

German CIUS of EN 16931 maintained by KoSIT. Version 3.0.2 is current; a 4.0 preview was published 2026-09-15 with release planned for spring 2027 (secondary sources only). Source: KoSIT · 2 Sept 2026 · verified 15 Oct 2026 · official

Germany

ZUGFeRD / Factur-X

What it is: A hybrid invoice: a readable PDF/A-3 with the structured CII XML embedded.
Where it is used: Germany and France; only some profiles count as e-invoices.
What your tool must support: Embed the XML in a supported profile (in Germany BASIC, EN16931 or EXTENDED).
Current version: CII in PDF/A-3 (hybrid) · 2.5.2 / 1.09.2 (2026-08-04); 2.4 / 1.08 effective 2026-01-15

Accepted from version 2.0.1 in the BASIC, EN16931 and EXTENDED profiles. MINIMUM and BASIC-WL do not count as e-invoices. On conflict the XML prevails over the PDF. Source: FNFE-MPE · 4 Aug 2026 · verified 15 Oct 2026 · official

Germany

FatturaPA

What it is: Italy's national XML invoice format, exchanged only through the tax authority's SdI platform.
Where it is used: Italy, for B2B, B2C and public sector.
What your tool must support: Produce FatturaPA XML and transmit it through SdI (recipient code or PEC address).
Current version: FatturaPA XML (FPR12 for private recipients, FPA12 for public bodies) · Technical specification 1.9.1, valid since 2026-05-15 (adds TD29, RF20, check 00327)

The only format valid for domestic invoices; Peppol or EN 16931 alone is not enough. Source: fiskaly · Sept 2026 · verified 15 Oct 2026 · secondary

Italy

KSeF FA(3)

What it is: Poland's national XML schema FA(3), submitted to the KSeF clearance platform.
Where it is used: Poland, for domestic B2B.
What your tool must support: Submit FA(3) invoices through the KSeF 2.0 API and keep the KSeF number.
Current version: National XML schema FA(3) · FA(3)

Not EN 16931. B2C invoices via KSeF are optional. Source: Centralne Repozytorium Danych (Ministry of Finance) · 25 Jun 2025 · verified 15 Oct 2026 · official

Poland

Peppol BIS Billing 3.0 / PINT

What it is: An exchange network and its invoice format (Peppol BIS Billing 3.0, UBL). Invoices travel between certified Access Points.
Where it is used: Belgium (mandatory), many public sectors, Nordics, and buyers on procurement networks.
What your tool must support: Send and receive through a Peppol Access Point with a registered participant ID.
Current version: UBL 2.1 · 3.0.21 (mandatory on the network since 2026-08-17)

Default format for the mandate. Source: OpenPeppol · 20 May 2026 · verified 15 Oct 2026 · official

4-corner model: sender, sender's Access Point, receiver's Access Point, receiver. The 5-corner model adds the tax authority as fifth corner.

Belgium

Networks and platforms

Plateforme Agréée (PA)

What it is: France's registered private platforms (Plateformes Agréées, formerly PDP) that carry every B2B invoice and the e-reporting.
Where it is used: France, for every VAT-registered business.
What your tool must support: Connect to a Plateforme Agréée; software without registration must partner with one.
Platform: Plateformes Agréées (PA, formerly PDP); PPF directory and data concentrator
Channel: Plateforme Agréée (PA)

Only a Plateforme Agréée registered by the DGFiP may exchange invoices; registration requires ISO 27001 and an interoperability audit. About 103 PAs were registered by Jan 2026 (149 by Sep 2026 unconfirmed). Software vendors without registration partner with a PA as a 'solution compatible'. Source: DGFiP (impots.gouv.fr) · undated · verified 15 Oct 2026 · official

France

SPFE / VeriFactu

What it is: Spain's public e-invoicing solution of the tax agency, next to private interoperable platforms; VeriFactu sets rules for invoicing software.
Where it is used: Spain, for domestic B2B.
What your tool must support: Exchange EN 16931 UBL invoices and meet the software integrity rules.
Platform: SPFE (Solución Pública de Facturación Electrónica) of the AEAT, plus private interoperable platforms

VeriFactu invoicing software needs a producer self-declaration (declaración responsable), not AEAT certification. Whether private B2B platforms need accreditation was not found. Source: internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary

unverified

We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.

UBL (EN 16931): SPFE and the AEAT copy accept UBL only. Source: Agencia Tributaria (AEAT) · 7 Oct 2026 · verified 15 Oct 2026 · official

Spain

Why a PDF is no longer enough

Where a domestic mandate is in force, a plain PDF no longer satisfies the B2B obligation for businesses in scope, for example in Belgium, Italy, Poland and France. Domestic rules exclude PDF explicitly in Ireland (from 2028), Norway, Slovakia, Croatia and Romania. In Germany senders up to €800,000 prior-year turnover may still send PDF with the recipient's consent until the end of 2027. For intra-EU B2B, the new EU definition from 1 Jul 2030 no longer counts a PDF. Source: internal research · 15 Oct 2026 · verified 15 Oct 2026 · secondary

unverified

We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.

Comparison

Formats and platforms by country
Country	Format	Syntax	Version
Belgium	Peppol BIS Billing 3.0	UBL 2.1	3.0.21 (mandatory on the network since 2026-08-17)
Germany	XRechnung	UBL 2.1 or UN/CEFACT CII D16B	3.0.2
Germany	ZUGFeRD / Factur-X	CII in PDF/A-3 (hybrid)	2.5.2 / 1.09.2 (2026-08-04); 2.4 / 1.08 effective 2026-01-15
Germany	Any EN 16931-conformant format	UBL 2.1 or CII D16B, e.g. Peppol BIS Billing 3.0	EN 16931-1; EN 16931-1:2026 published Mar 2026, OJ reference pending
Spain	UBL (EN 16931)	UBL 2.1	EN 16931
France	Factur-X	CII in PDF/A-3 (hybrid)	1.09.2 (2026-08-04) with the EXTENDED-CTC-FR profile; 1.08 effective 2026-01-15
France	UBL 2.1	UBL 2.1	EN 16931 with French extensions
France	UN/CEFACT CII	CII D16B	EN 16931 with French extensions
Greece	myDATA invoice data	AADE myDATA XML	Not captured in research
Croatia	HR-FISK 2.0 CIUS	UBL 2.1	HR-FISK 2.0 (aligned with Peppol BIS Billing 3.0)
Hungary	NAV Online Számla XML	NAV XML	3.0
Ireland	EN 16931	UBL 2.1 or CII D16B	EN 16931-1
Italy	FatturaPA XML	FatturaPA XML (FPR12 for private recipients, FPA12 for public bodies)	Technical specification 1.9.1, valid since 2026-05-15 (adds TD29, RF20, check 00327)
Norway	EHF 3.0+	UBL 2.1 (Peppol BIS Billing 3.0 based)	3.0 or later
Poland	FA(3)	National XML schema FA(3)	FA(3)
Romania	CIUS-RO	UBL 2.1 or CII	CIUS-RO
Slovakia	Peppol BIS Billing 3.0	UBL 2.1	3.0