E-invoice formats, demystified

Which e-invoice format does your client need?

Pick a country below — get the exact format, the deadline, and the Clozo button that generates it. Everything you need in under a minute of reading.

If your client is in

🇩🇪 Germany

Recommended format

ZUGFeRD 2.1

Hybrid PDF with structured XML embedded. Humans and accounting software both read it.

Peppol ID:Not needed

Delivery:Email directly — or attach Leitweg-ID and submit to the B2G portal.

Mandate status

Upcoming mandate

Reception of e-invoices mandatory for all B2B since 2025-01-01. Issuance mandatory from 2027-01-01 (large businesses) / 2028-01-01 (SMEs).

Also accepted

Clozo generates this format in one click from any signed proposal.

Six formats, one cheat sheet. Every one of these is available in Clozo with a single click.

FormatPrimary countryTypePeppol IDWhat it is

ZUGFeRD 2.1🇩🇪 GermanyHybrid PDFNoPDF + XML inside, both human- and machine-readable.

Factur-X 1.0🇫🇷 France / EU universalHybrid PDFNoSame idea as ZUGFeRD, different name. EN 16931 compliant.

Peppol UBL 2.1🇳🇱 NL, 🇧🇪 BE, 70+ countriesXMLRequiredSent over the Peppol network like structured email for invoices.

FacturaE 3.2.2🇪🇸 SpainXMLNoXML-only, submitted via the FACe B2G portal or email.

ebInterface 6.1🇦🇹 AustriaXMLNoAustrian B2G standard for the ER>B / USP gateway.

CII (UN/CEFACT)Advanced usersXMLNoRaw Cross Industry Invoice XML — prefer Factur-X unless asked.

Key mandate deadlines across your likely client countries.

2019 · Q1🇮🇹
IT: SdI B2B e-invoicing mandatory (since 2019)
2025 · Q1🇩🇪
DE: must accept ZUGFeRD/XRechnung from clients
2025 · Q1🇪🇸
ES: Verifactu voluntary phase begins
2026 · Q1🇧🇪
BE: Peppol UBL B2B e-invoicing mandatory
2026 · Q1🇵🇱
PL: KSeF mandatory for large businesses (phased rollout through 2026-04)
2026 · Q3🇫🇷
FR: B2B Factur-X via PDP mandatory
2027 · Q1🇩🇪
DE: B2B e-invoicing mandatory (large businesses)
2027 · Q3🇪🇸
ES: Verifactu B2B enforcement completes
2028 · Q1🇩🇪
DE: B2B mandatory for small businesses
2030 · Q1🇪🇺
EU-wide ViDA — cross-border B2B e-invoicing

Dates reflect best-known legislation as of April 2026. Always confirm with your country's tax authority — mandates shift regularly.

Plain answers to the things that actually matter when you're the one sending the invoice.

No. Consumer invoices (B2C) do not require structured e-invoicing — a standard PDF is fine. ZUGFeRD / XRechnung mandates apply to B2B (and B2G) only.

Clozo auto-picks the format by your client's country and warns you if mandatory data is missing — before the XML ever leaves your machine.