- What is an electronic invoice?
- What is a "regular" electronic invoice?
- What is a structured electronic invoice?
- What format do structured electronic invoices need to be in?
- How can I send structured electronic invoices to all my customers and receive them from all my suppliers?
- How can an alternative format comply with the European Norm?
- Are PDF invoices still legal?
- Are electronic invoices secured? Is e-invoicing safe?
- What are the advantages of e-invoicing?
- What are the misconceptions about e-invoicing?/a>
- How does electronic invoicing work? What is UBL? What is the Peppol network and the “Peppol-BIS” format?
- What is the European Standard (EN16931)?
- Does the mutual agreement for an alternative format or alternative shipping method have to be explicit, or does an implicit agreement suffice?
1. What is an electronic invoice?
This question is addressed in the following articles:
2. What is a "regular" electronic invoice?
This question is addressed in the following articles:
3. What is a structured electronic invoice?
This question is addressed in the following articles:
4. What format do structured electronic invoices need to be in?
This question is addressed in the following articles:
This question is addressed in the following articles:
6. How can an alternative format comply with the European Norm?
This question is addressed in the following articles:
7. Are PDF invoices still legal?
This question is addressed in the following articles:
8. Are electronic invoices secured? Is electronic invoicing safe?
These questions are addressed in the following articles:
9. What are the advantages of e-invoicing?
This question is addressed in the following article: Which are the advantages of e-invoicing?- e-invoicing.
10. What are the misconceptions about electronic invoicing?
This question is addressed in the following article: 8 misconceptions about e-invoicing- e-invoicing.
These questions are addressed in the following article: How does electronic invoicing work?- E-invoicing.
12. What is the European Standard (EN16931)?
EN16931 is the European Standard for electronic invoicing, which fixes the key elements of an invoice. The Standard is available free of charge on the NBN website: EN16931-1 and EN16931-2. It fixes the meaning of the information on the invoices and the rules to be followed in order to draw up a valid invoice.
More general information on the European Standard can be found in the following article: The European Standard for electronic invoicing
As from 1 January 2026, structured electronic invoices should, in principle, be drawn up in the Peppol-BIS format. A deviation from this is only possible if both parties agree and the alternative format also complies with the European standard.
We recommend establishing a mutual agreement on the use of an alternative format or alternative delivery method explicitly and in writing. In fact, a written agreement has several advantages:
- It prevents the supplier or service provider from de facto forcing customers to accept the structured electronic invoices intended for them.
- Both parties can prove the existence of the agreement in a clear and indisputable manner should it be requested by the tax administration.
- The agreement can be supplemented with all legal and practical conditions required in practice for the electronic exchange of messages between the parties.
- In general, an implicit agreement is more difficult to prove. It can only be inferred from factual circumstances, such as the non-automatic acknowledgements of receipt and declarations of agreement provided by customers in relation to the structured electronic invoices received by them, the payment of (part of) the invoice by customers without contesting the electronic nature of the invoice, etc.