A PDF invoice is a picture of an invoice: easy for people to read, but software has to guess its contents. An e-invoice is structured data, usually XML following the European standard EN 16931, that software reads without guessing. Hybrid formats such as ZUGFeRD and Factur-X are both at once: a PDF with the XML inside. Where e-invoicing is required, a plain PDF no longer counts.
How do they compare?
| Plain PDF | XML e-invoice | Hybrid PDF | |
|---|---|---|---|
| Examples | an invoice saved or scanned as PDF | XRechnung, Peppol BIS, UBL | ZUGFeRD, Factur-X |
| People can read it | yes | with a viewer | yes |
| Software can read it reliably | no | yes | yes, from the XML |
| Follows EN 16931 | no | yes | yes, from the BASIC or EN 16931 profile |
| Counts as an e-invoice where required | no | yes | yes, from the BASIC profile up; not MINIMUM or BASIC WL |
Germany, for example, defines an e-invoice as a structured electronic format that allows automatic processing; a PDF does not qualify (BMF FAQ). The same definition comes from the EU directive on public procurement (Directive 2014/55/EU).
When do I need to convert?
When your customer, their platform or the law asks for an e-invoice and you have a PDF. Rules and dates differ by country; see e-invoicing rules by country. This is general information, not tax advice.
What can Klarbon do?
| You have | You want | Tool |
|---|---|---|
| an XML e-invoice | a readable PDF | Open an e-invoice, free |
| a ZUGFeRD or Factur-X invoice | an XRechnung or UBL file | Convert an e-invoice |
| a plain PDF invoice | an e-invoice | not available yet; create one from a form |
Converting makes the file; it does not send it. Keep the e-invoice as the original for your records.
Related
Frequently asked questions
Is a PDF invoice sent by email an e-invoice?
Not under the new rules in Germany, France or Belgium. A PDF is an electronic document, but an e-invoice must be structured data that software can process, such as XRechnung, ZUGFeRD, Factur-X or Peppol BIS.
Can I still send PDF invoices?
It depends on the country, the customer and the date. In Germany, PDFs remain allowed between businesses during transitions ending in 2026 or 2027. In Belgium, structured e-invoices are required since 2026.
Is a ZUGFeRD or Factur-X file a PDF or an e-invoice?
Both. It is a PDF that people read with the e-invoice data inside, and the data is what counts.
Sources
- Federal Ministry of Finance (BMF), FAQ on e-invoicing bundesfinanzministerium.de
- Directive 2014/55/EU on electronic invoicing in public procurement eur-lex.europa.eu