The timetable for the e-invoicing mandate has been fixed since 2024 – what matters now is the view towards 2027: from 1 January, companies with more than 800,000 euros in prior-year turnover must issue e-invoices, and from 2028 all of them must. The share of structured XML invoices in your intake will therefore rise sharply in 2027, because many suppliers will have to switch over then.
If you only adapt your own intake when the time comes, you will do it under time pressure. What should be settled in 2026:
- A central intake through which all invoices pass – regardless of whether they arrive as a paper scan, a PDF or an e-invoice
- Making pure XML invoices visible for processing staff, so that every invoice can be checked on screen as usual
- Formal checking of the e-invoice (mandatory details, arithmetical accuracy) automatically at intake, not only in accounting
- Clarity on archiving the structured part
A mixed intake, incidentally, will remain a reality for years – paper and PDF will not disappear overnight. A process that treats every route the same avoids special handling for each format.
Please note: this article reflects the legal position and administrative guidance as at the date stated and is no substitute for tax or legal advice.