Marco, his template and a passport control for invoices
Meet Marco, a freelance translator we invented, who invoices clients in three EU countries from a single Word template. Same layout, same PDF, three languages of polite payment reminders. For years, the only border his invoices crossed was the one between his laptop and his clients’ inboxes.
That era is closing. Europe has, in effect, decided that invoices need a passport: a structured file that software can read, following the European standard EN 16931, and in many countries a network to travel on, usually Peppol. Marco’s PDF still looks smart. It just won’t get through passport control.
Let’s be honest, even though we sell the software: this is red tape you did not ask for. It moves you off a free tool you master and onto a paid service, with a fresh batch of acronyms. We get it. And since you can’t avoid it, we would like to make it cheap and painless.
What ViDA changes, and when
Council Directive (EU) 2025/516 of 11 March 2025, known as ViDA, did two things that matter to a small business. Since 14 April 2025, an EU country may impose e-invoicing on businesses established on its territory without a special derogation and without the customer’s agreement. And from 1 July 2030, invoices for supplies between businesses in different EU countries must be e-invoices following EN 16931, with the data reported digitally.
| Country | What applies to small businesses | Status on 20 October 2026 |
|---|---|---|
| France | Receive since 1 September 2026, issue from 1 September 2027 | Law |
| Belgium | Peppol between Belgian businesses since 1 January 2026 | Law |
| Germany | Receive since 2025, issue from 1 January 2028 (2027 above €800,000) | Law |
| Spain | B2B e-invoicing from 6 October 2028 (2027 above €8 million); VERI*FACTU postponement to October 2028 announced, not yet in the official gazette | Law, plus an announcement |
| Luxembourg | Receive from 1 January 2028, issue from 2028 or 2029 | Bill no. 8815, not yet voted |
| Ireland | Every business must be able to receive from November 2028 | Revenue plan, not yet law |
| Netherlands | B2B from 1 July 2030, small businesses under the KOR exempt | Government decision, not yet law |
The UK is outside the EU but heading the same way, with all VAT invoices to be e-invoices from April 2029 under announced policy. The full country-by-country table, with sources, is in EU e-invoicing 2026–2030: ViDA and the country-by-country timeline, and the rules are summed up in our e-invoicing guide.
“Access to the PEPPOL network is not free”
That line comes from a freelancer in a 2025 Hacker News thread titled “Ask HN: How are you preparing for PEPPOL?”, and it captures the main grievance. You cannot plug into Peppol yourself: you go through an access point, a paid provider. The same thread sums up the providers on offer: “They all seem complex and expensive” (Hacker News).
Professional bodies say much the same, more politely. Accountancy Europe’s ViDA factsheet of April 2025 notes that the reform will affect all businesses, but “smaller entities are likely to be particularly affected” (Accountancy Europe).
Fairness requires the other side too: some countries offer free public tools, such as Spain’s free VERI*FACTU app or Germany’s free ELSTER viewer for reading e-invoices, and in France some approved platforms have free plans. What these tools rarely do is the part that brings money in: chasing the customers who pay late. Not sure which rules apply to you? Our free e-invoicing mandate checker gives the dates for your country in a few questions.
What Le Frac does, country by country (honestly)
- France: Factur-X e-invoices through an approved platform, e-reporting and receipt of supplier invoices (see e-invoicing in France for small businesses);
- Germany: ZUGFeRD or XRechnung e-invoices, validated and sent by email; no Peppol;
- Belgium, Luxembourg, Ireland, the Netherlands, the UK: PDF invoices with local particulars, no Peppol yet;
- Spain: no invoice issuing yet, it will come with VERI*FACTU; reminders on invoices you import;
- everywhere: automatic reminders written for local law, with statutory interest and the fixed compensation calculated and added if you choose to claim them.
Prices, excluding VAT: Essential at €50 a year per person (€5 a month), email reminders included; Small business at €19 a month or €190 a year, with 2 people, a customisable sequence, SMS and payment links; SME at €59 a month or €590 a year, up to 3 companies with the same owner. Beyond the included volume, €0.10 per extra invoice issued. UK companies pay the same figures in pounds. There is no free trial: the first period is paid when you subscribe, and monthly plans can be cancelled at any time. Details are on Le Frac pricing.
Still sending PDFs to French customers? Whether that is still allowed, and until when, is explained in are PDF invoices still allowed in France?.
Frequently asked questions
Does ViDA ban Word and Excel invoices?
Not by itself. ViDA lets each EU country make domestic e-invoicing mandatory, and requires e-invoices for B2B supplies between EU countries from 1 July 2030. Where a country mandates e-invoicing, a PDF made in Word or Excel no longer counts as an e-invoice.
Do I need Peppol?
It depends on the country. Belgium requires Peppol between Belgian businesses, Luxembourg’s bill plans it, and the UK has chosen it as its core network. Germany allows any channel, email included. France uses approved platforms.
Which dates are certain?
Laws are in force in France, Belgium, Germany, Spain (B2B) and Poland. Luxembourg’s bill, Ireland’s plan, the Dutch decision and Spain’s VERI*FACTU postponement can still change.
Does Le Frac offer a free trial?
No. The first period is paid when you subscribe, and monthly plans can be cancelled at any time. Essential costs €50 a year per person, with email reminders included.
Sources
- EUR-Lex — Council Directive (EU) 2025/516 of 11 March 2025 as regards VAT rules for the digital age (eur-lex.europa.eu)
- European Commission — VAT in the Digital Age (ViDA) (taxation-customs.ec.europa.eu)
- impots.gouv.fr — “Je découvre la facturation électronique” (French tax authority, e-invoicing calendar) (impots.gouv.fr)
- FPS Finance Belgium — e-invoice FAQ: general questions on the B2B obligation (einvoice.belgium.be)
- Bundesministerium der Finanzen — FAQ on the mandatory E-Rechnung (German Federal Ministry of Finance) (bundesfinanzministerium.de)
- BOE — Real Decreto 238/2026 of 25 March on mandatory B2B e-invoicing (Spain) (boe.es)
- Chambre des Députés (Luxembourg) — Bill no. 8815 (chd.lu)
- Revenue (Ireland) — VAT Modernisation timeline (revenue.ie)
- Rijksoverheid (Netherlands) — Government decision on e-invoicing and reporting (11 September 2026) (rijksoverheid.nl)
- Hacker News — Ask HN: How are you preparing for PEPPOL? (2025) (hn.svelte.dev)
- Accountancy Europe — VAT in the Digital Age factsheet (April 2025) (accountancyeurope.eu)
This article summarises the official texts to help you get organised. It is not a substitute for personalised advice from your accountant.