A PDF invoice without structured XML is an invoice saved, printed or scanned to PDF: people can read it, but software has to guess its contents. Where e-invoicing is required, it does not count as an e-invoice, because the rules ask for a structured electronic format that software can process automatically. Hybrid PDFs such as ZUGFeRD and Factur-X carry that XML inside; a plain PDF does not.
Why does a PDF not count?
The EU directive on public procurement defines an e-invoice as an invoice issued, sent and received in a structured electronic format that allows automatic processing (Directive 2014/55/EU). National rules follow the same idea. Germany's finance ministry states that a PDF is not an e-invoice under the new rules (BMF, in German), and France's tax authority says a plain PDF sent by email does not meet the structured-invoice requirement for transactions in scope, according to the reform's issuing timetable (DGFiP, in French).
| Plain PDF | Hybrid PDF | XML e-invoice | |
|---|---|---|---|
| Examples | an invoice exported or scanned as PDF | ZUGFeRD, Factur-X | XRechnung, Peppol BIS |
| Structured data inside | no | yes, an XML file | yes, it is the XML |
| Meets a structured-invoice requirement | no | depends on the profile, content and delivery route | depends on the syntax, rules and delivery route |
See PDF or e-invoice? for the full comparison.
What can Klarbon do with a plain PDF invoice?
Enter its details in a form. Keep the PDF beside you and enter every value yourself. Klarbon marks required fields, writes XRechnung, ZUGFeRD, Factur-X, UBL or Peppol BIS, and checks the file before you pay one credit for a validated download. For ZUGFeRD and Factur-X, it generates a new readable PDF page with the XML embedded; it does not reuse your original pages. Automatic PDF reading is not available yet.
Klarbon's viewer and checker need an e-invoice; a plain PDF has no structured invoice data for them to read. For a PDF invoice, enter its details in the form. Reading PDF bank statements is not available yet.
Related
Frequently asked questions
Is a PDF invoice an e-invoice?
Not where e-invoicing is required. The EU directive and national rules define an e-invoice as a structured electronic format that software can process automatically. A plain PDF is an image of an invoice, even when it was made on a computer.
How can I tell if my PDF has e-invoice data inside?
Drop it into Klarbon's viewer. A ZUGFeRD or Factur-X PDF opens as an invoice with its data; a plain PDF is reported as a PDF without e-invoice data inside.
Can I still send PDF invoices?
That depends on the country, the customer and the date. Germany allows PDFs with the recipient's consent during the B2B transition periods, and issuing exceptions such as small invoices and supplies by Kleinunternehmer can also apply. Check the rules for your country.
Sources
- Federal Ministry of Finance (BMF), FAQ on e-invoicing (in German) bundesfinanzministerium.de
- DGFiP, discovering e-invoicing (in French) impots.gouv.fr
- Directive 2014/55/EU on electronic invoicing in public procurement eur-lex.europa.eu
- PDF Association, ISO 32000-2 errata project raw.githubusercontent.com
- Library of Congress, PDF 2.0 format description loc.gov