When a PDF invoice is enough, and when it isn't

What this app does, and doesn't

• This app makes PDF invoices and keeps your records on this device. It does not file taxes, report to tax authorities, or make structured e-invoices (XML, Peppol, Factur-X, XRechnung, FatturaPA).
• It doesn't check your invoices against local rules. Make sure yours show what your country requires, and ask a tax adviser when unsure.
• Totals are calculated per invoice. Rounding rules for taxes differ between countries; check that the result matches your accounting.

Europe

More and more European countries require structured e-invoices (XML sent through a government system or the Peppol network) instead of PDFs, at least between businesses. Where that applies, use a certified e-invoicing tool for those invoices. This app can still help with quotes, records, or invoices to private customers where PDFs are allowed.

• ItalyPDF not enough

  Almost every invoice from an Italian VAT number must be sent as XML through the SdI system, including flat-rate (forfettario) businesses. A PDF from this app can only be a courtesy copy.

• BelgiumPDF not enough

  Since 1 January 2026, invoices between Belgian VAT-registered businesses must be structured e-invoices sent over Peppol, small businesses included. PDFs are still fine for consumers.

• PolandPDF not enough

  Invoices to businesses go through the national KSeF system (since February and April 2026; the smallest invoicers by 1 January 2027). Invoices to consumers can still be PDFs.

• CroatiaPDF not enough

  Since 1 January 2026, VAT-registered businesses must send structured e-invoices to other businesses (Fiscalization 2.0). Small businesses outside VAT follow in 2027.

• RomaniaPDF not enough

  Invoices must be reported through RO e-Factura: for business customers since 2024 and for consumers since 2025.

• PortugalPDF not enough

  Invoices made with software must come from software certified by the tax authority (AT), with ATCUD and QR codes. Use certified software or the AT's own invoicing app instead.

• GreecePDF not enough

  Invoice data must be reported to myDATA. E-invoicing through an accredited provider is already required for larger businesses and for everyone from 1 February 2027.

• HungaryPDF not enough

  Your customer may receive a PDF, but every invoice must also be reported to the tax authority (NAV) in real time, which needs separate software.

• GermanyChanging soon

  Businesses must be able to receive e-invoices since 2025. Invoices to other businesses must be structured e-invoices from 2027 (turnover above €800,000) and 2028 (everyone else). Small businesses under §19 UStG are exempt.

• FranceChanging soon

  Since September 2026, large and mid-size companies must issue e-invoices through an approved platform, and every business must be able to receive them. Small and micro businesses must issue them from September 2027.

• SpainChanging soon

  PDF invoices are fine today. New billing-software rules (Verifactu) start in 2027, and mandatory e-invoicing between businesses is expected later.

• SlovakiaChanging soon

  E-invoicing between businesses becomes mandatory on 1 January 2027.

• SloveniaChanging soon

  E-invoicing between businesses is planned from 1 January 2028.

• LatviaChanging soon

  E-invoicing between businesses is planned from 1 January 2028.

• IrelandChanging soon

  E-invoicing is being phased in from November 2028, starting with large companies.

• NetherlandsChanging soon

  E-invoicing between businesses is planned from July 2030. PDFs are fine today.

• DenmarkChanging soon

  Businesses with turnover above DKK 300,000 must keep their books in registered digital bookkeeping software.

• EstoniaPDF is fine

  PDFs are fine, but a business customer can ask for a structured e-invoice instead.

• United KingdomPDF is fine

  PDF invoices are fine. If you're VAT-registered, your VAT records and returns go through Making Tax Digital software.

Other EU countries: PDF invoices are generally accepted today. From July 2030, invoices to businesses in other EU countries must be structured e-invoices (VAT in the Digital Age).

What an EU VAT invoice usually shows

• The issue date and a unique, sequential invoice number
• Your full name and address, and your VAT number
• Your customer's full name and address, and their VAT number for reverse-charge or intra-EU supplies
• What you supplied, how much, and the date of supply if it differs from the invoice date
• The amount before tax, the unit price, each VAT rate, and the VAT amount
• When no VAT is charged, the reason: an exemption or reverse-charge mention

India

What a GST tax invoice usually shows

• Your GSTIN and, for registered customers, theirs
• A serial number unique for the financial year, and the date
• HSN or SAC codes for what you supply
• Place of supply, and the rate and amount of CGST and SGST, or IGST
• For exports under LUT, the export endorsement (see the notes below)

Use two tax lines for sales within your state (CGST and SGST) and one for other states (IGST). Add HSN or SAC codes to item details.

Pakistan

• Tier-1 retailers must also report sales through FBR's point-of-sale integration.
• Provincial authorities (PRA, SRB, KPRA, BRA) tax many services and can have their own invoicing rules.

Common notes you can add

The invoice editor and customer settings offer these as suggestions. Check that a note fits your situation before you use it.

• Reverse charge · EU business customers

  Reverse charge: VAT to be accounted for by the recipient (Article 196, Council Directive 2006/112/EC).

• Small business, no VAT · Germany, §19 UStG

  Gemäß § 19 UStG wird keine Umsatzsteuer berechnet. (No VAT is charged under the small business scheme, §19 UStG.)

• VAT not applicable · France, art. 293 B

  TVA non applicable, art. 293 B du CGI.

• Export under LUT · India

  Supply meant for export under bond or Letter of Undertaking without payment of integrated tax.