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European E-Invoicing Formats and Networks by Country: ERP Planning Table

E-invoicing in Europe is not one format. It is a family of national schemas, a common semantic model (EN 16931) and the Peppol network. This table helps ERP teams for European manufacturers see which output formats and delivery channels they need per country before scoping the work.

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Country or scope	Format or channel	Syntax	Delivery channel	Typical scope
EU wide	EN 16931 semantic model	UBL or UN/CEFACT CII	Not a channel	Core standard under Directive 2014/55/EU for public buyers
EU and beyond	Peppol BIS Billing 3.0	UBL 2.1	Peppol network (4 corner model)	B2G and increasingly B2B
Germany	XRechnung	UBL or CII	Email, portals, Peppol	B2G; B2B structured invoice receipt required
Germany	ZUGFeRD	PDF/A-3 with embedded CII XML	Email, EDI	B2B and B2G hybrid invoice
France	Factur-X	PDF/A-3 with embedded CII XML	Certified platforms	B2B reform, phased introduction
France	Chorus Pro	Factur-X, UBL, CII	Chorus Pro portal	B2G, mandatory
Italy	FatturaPA	XML (national schema)	SdI exchange system	B2B, B2G and B2C, mandatory
Spain	Facturae	XML (national schema)	FACe portal	B2G, mandatory above thresholds
Austria	ebInterface	XML (national schema)	Unternehmensserviceportal, Peppol	B2G, optional B2B
Netherlands	SI-UBL / NLCIUS	UBL	Peppol, SimplerInvoicing	B2G; B2B optional
Belgium	Peppol BIS Billing 3.0	UBL 2.1	Peppol	B2G; B2B mandate from 2026
Denmark	OIOUBL / Peppol	UBL	NemHandel, Peppol	B2G, mandatory
Sweden	Peppol BIS Billing 3.0	UBL 2.1	Peppol	B2G, mandatory for public buyers
Norway	EHF (Peppol BIS)	UBL	Peppol	B2G, mandatory
Poland	KSeF structured invoice	XML (FA schema)	KSeF national platform	National system, phased mandate

Mandates and dates differ by country and are changing; this table describes formats and channels, not legal obligations or deadlines. Confirm current rules with your tax adviser and your ERP vendor's localization documentation before you commit to a project plan.

E-invoicing scope check

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How to use the table

List the countries in which your legal entities issue or receive invoices, then filter the table by each country and note the format, syntax and channel. The result is a short requirements list for your ERP project: which XML schemas the system must produce, which must it read, and which access points or portals you must connect to. Export the filtered rows to Excel and add owner, vendor module and test date columns.

Semantic model, syntax and channel

Three layers get confused. EN 16931 is the semantic data model: which business terms an invoice carries. UBL and CII are two syntaxes that express that model in XML. XRechnung, Peppol BIS and Factur-X are profiles or containers that constrain the model for a community. The channel is how the file travels: email, a national portal, or the Peppol network. A good ERP localization states clearly which layer each feature covers.

Hybrid versus pure XML

ZUGFeRD and Factur-X are hybrid: a readable PDF/A-3 with an embedded XML file, so a human and a machine read the same document. XRechnung, FatturaPA and Facturae are pure XML, and the visual copy is generated separately. For a manufacturer with many small European customers who still expect a PDF, hybrid formats ease the transition; for public sector customers pure XML is usually required.

Check whether your ERP produces the XML natively or relies on an add-on.
Check inbound: can the system read and post supplier e-invoices?
Plan archiving of the original XML for statutory retention periods.
Test with the validator of each community, not only your own checks.

Common mistakes

Teams often scope only outbound invoices and forget inbound, credit notes, corrections and cancellations, each of which has format specific rules. Another common issue is mapping buyer references: a German public buyer needs a Leitweg-ID, an Italian customer needs a destination code, and a Peppol recipient needs an endpoint ID. Capture these routing fields in the customer master early.

Frequently Asked Questions

Is XRechnung the same as ZUGFeRD?

No. XRechnung is a pure XML profile of EN 16931, mainly used for German public buyers. ZUGFeRD is a hybrid with a PDF/A-3 and embedded XML. Recent ZUGFeRD versions contain a profile that is compatible with XRechnung, but the container differs.

Do I need Peppol if my ERP already makes UBL files?

A UBL file is only a format. Peppol adds a network, addressing and access points. If customers require delivery through Peppol, you need an access point, either through your ERP vendor, a service provider or your own certified connection.

Does the table show when e-invoicing becomes mandatory?

No. Dates are being adjusted in several countries and differ for issuing and receiving. The table describes formats and channels so you can plan the technical scope. Take deadlines from the national authority or your tax adviser.

Which format should a manufacturer choose for German B2B customers?

Ask what the customer can process. Many accept ZUGFeRD or XRechnung. The key point is that the invoice must be structured and compatible with EN 16931. Align format, profile and archiving with the customer and your tax adviser.

Netray can map your current invoice output and customer routing data against the formats you need, using a read-only extract, so your localization estimate starts from facts.

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