E-invoicing is becoming mandatory across Europe. Belgium's mandate is already in effect, Germany requires businesses to accept e-invoices since January 2025, and France's mandate starts in September 2026. Here is a guide to help you understand what is changing, when it affects you, and how HikaShop can help you stay compliant.
Read on for country-by-country timelines, invoice format explanations, and our ready-to-use solutions.

• What is e-invoicing?
• What is e-invoicing?
• Why it matters for merchants
• Invoice formats: Factur-X, UBL, CII
• Country-by-country timelines
  • France
  • Germany
  • Belgium
  • Italy
  • Spain
  • Poland
  • EU-wide (ViDA)
• What do I need to do?
• HikaShop's e-invoicing solutions
  • PDF Invoice plugin (Factur-X and UBL)
  • SuperPDP plugin (French PA platform)
  • Abby plugin (French invoicing SaaS)
• Delivering invoices via PEPPOL
  • Billit (Belgian PEPPOL access point)
  • B2BRouter (multi-country PEPPOL access point)
• Which solution is right for me?
• FAQ

What is e-invoicing?

Electronic invoicing (e-invoicing) is the process of issuing, transmitting, and receiving invoices in a structured digital format that can be automatically processed by accounting software and tax authorities. Unlike a simple PDF sent by email, an e-invoice contains machine-readable data (XML) that follows a standardized format.

Across Europe, governments are progressively mandating e-invoicing for business-to-business (B2B) transactions, following the success of business-to-government (B2G) e-invoicing which has been mandatory in most EU countries for several years. The goal is to close the VAT gap (estimated at over 60 billion EUR annually in the EU), reduce fraud, simplify tax compliance, and improve the efficiency of business transactions.

The European standard for e-invoicing is EN 16931, which defines a common data model for electronic invoices. Each country can implement this standard through different syntaxes and platforms, but the underlying data is the same.

Why it matters for merchants

If you sell to businesses in Europe, e-invoicing will soon be mandatory for you. Depending on your country, this is either already the case (Italy), starting very soon (Belgium, Germany, France), or coming within the next few years (all EU countries by 2030 for cross-border transactions).

Non-compliance can result in penalties ranging from financial fines (e.g. 1,500 EUR per offence in Belgium) to invoices being rejected by your customers' accounting systems. More practically, many of your business customers will soon only accept invoices in structured electronic formats, so you risk losing business if you cannot provide them.

The good news is that with the right tools, e-invoicing can be largely automated. HikaShop provides several plugins that generate compliant e-invoices automatically when orders are placed, so you can focus on your business while staying compliant.

Invoice formats: Factur-X, UBL, CII

There are three main e-invoice formats used in Europe, all compliant with the EN 16931 standard:

Factur-X is particularly popular with SMEs because it is both human-readable (you can open it in any PDF viewer) and machine-readable (accounting software can extract the data automatically). It is one of the three accepted formats for the French mandate and the German mandate.

UBL (PEPPOL) is the standard for the PEPPOL network, used for cross-border invoicing and mandated in Belgium. It is also used by several French PA platforms (including SuperPDP) for invoice transmission.

HikaShop's PDF Invoice plugin can generate both Factur-X and UBL (PEPPOL BIS 3.0) invoices, covering the requirements for all major European countries.

Country-by-country timelines

Here is a summary of the e-invoicing mandates across key European countries. The situation evolves rapidly, so check official government sources for the most up-to-date information.

France

France is implementing a comprehensive e-invoicing and e-reporting mandate for all B2B transactions. The architecture relies on certified private platforms called PA (Plateformes Agreees), formerly known as PDP, which handle invoice transmission between businesses. The PPF (Portail Public de Facturation) manages the central business directory and receives tax reporting data, but does not route invoices. Chorus Pro remains the platform for B2G (business-to-government) invoicing only.

Accepted formats: Factur-X, UBL, CII.
What merchants need to do: Register with a certified PA platform (such as SuperPDP), ensure your invoicing software can produce compliant invoices, and register in the central directory (annuaire).

Sources: impots.gouv.fr, economie.gouv.fr

Germany

Germany's B2B e-invoicing mandate uses a phased approach. Unlike France or Italy, there is no central clearing platform. E-invoices are exchanged directly between businesses.

Accepted formats: XRechnung (German CIUS of EN 16931), ZUGFeRD 2.0.1+ (same as Factur-X), or any EN 16931 compliant format.
What merchants need to do: Ensure your invoicing software can generate ZUGFeRD/Factur-X or XRechnung. E-invoices must be archived in their original format for at least 10 years.

Source: European Commission - eInvoicing in Germany

Belgium

Belgium mandates structured e-invoicing via the PEPPOL network.

Accepted format: PEPPOL BIS 3.0 / UBL 2.1 (EN 16931 compliant). PEPPOL must always be available as default; alternative formats are allowed only by mutual agreement.
Penalties: 1,500 EUR first offence, 3,000 EUR second, 5,000 EUR third (within 3 months).

Source: einvoice.belgium.be

Italy

Italy is the EU pioneer. Mandatory B2B e-invoicing has been in place since 1 January 2019, using the SDI (Sistema di Interscambio) clearance model where all invoices are validated by the government before reaching the recipient.

Format: FatturaPA XML (aligned with EN 16931).
Penalties: 90-180% of the VAT amount for missing invoices.

Source: Agenzia delle Entrate

Spain

Spain has two parallel systems being implemented:

• VeriFactu (certified invoicing systems): Requires certified invoicing systems with chained hashes, electronic signatures, and QR codes. Originally planned for 2026, now postponed to 1 January 2027 for corporate tax payers, 1 July 2027 for all others.
• B2B e-invoicing (Crea y Crece law): Separate mandate for actual e-invoice exchange between businesses. Implementing regulations still pending.

Source: vatcalc.com

Poland

Poland uses the KSeF (Krajowy System e-Faktur) central clearance platform, similar to Italy's SDI.

Source: Tradeshift

EU-wide: ViDA (VAT in the Digital Age)

The ViDA directive, formally adopted on 11 March 2025, sets the EU-wide framework for e-invoicing and digital reporting:

This means that by 2030, all B2B transactions between EU countries will require e-invoicing. The EU estimates this will generate up to 18 billion EUR more in VAT revenues annually and reduce compliance costs by over 4.1 billion EUR per year for businesses.

Source: EU ViDA - Taxation and Customs Union

What do I need to do?

As a HikaShop merchant, here is what you need to prepare:

1. Check your country's timeline above to know when e-invoicing becomes mandatory for your business.
2. Prepare your business information: you will need your company's legal name, registration number (SIRET in France, KBO/BCE in Belgium, etc.), VAT number, and full business address.
3. Choose the right HikaShop plugin(s) for your situation (see below).
4. If you are in France: register with a certified PA (Plateforme Agreee) such as SuperPDP. All French B2B invoices must be routed through a PA. If you have an accountant, we recommend you to check with them first as they might already have a solution in place for you.
5. If you are in Belgium: you will need access to the PEPPOL network. HikaShop's PDF Invoice plugin can generate PEPPOL BIS 3.0 and UBL.BE compliant invoices. To deliver them via PEPPOL, you can use a PEPPOL access point such as Billit (see the PEPPOL delivery section below).
6. If you are in Germany: ensure you can generate ZUGFeRD/Factur-X invoices and that you archive them for at least 10 years. The PDF Invoice plugin supports Factur-X so you can rely on it.
7. Test your setup before the deadline. Most platforms offer sandbox environments for testing.

HikaShop's e-invoicing solutions

HikaShop offers three complementary plugins to cover different e-invoicing needs:

PDF Invoice plugin (Factur-X and UBL generation)

Available on the HikaShop marketplace

The PDF Invoice plugin is the foundation of HikaShop's e-invoicing capabilities. It generates PDF invoices and can embed structured data in two formats:

• Factur-X (CII XML embedded in PDF/A-3): when enabled, all generated PDF invoices automatically include structured XML data following the EN 16931 standard. The PDF is both human-readable and machine-readable. This covers the requirements for Germany.
• UBL (PEPPOL BIS 3.0): generates standalone UBL XML invoices following the PEPPOL BIS 3.0 standard. Also supports the Belgian UBL.BE standard (GLOBALUBL.BE V1.31). This covers the requirements for Belgium, the Netherlands, and international PEPPOL transactions.
• Credit notes: generates Factur-X and UBL credit notes for refunded orders, attached automatically to refund notification emails.

Key features:

• Automatic attachment of PDF and/or UBL invoices to order confirmation emails.
• Multiple invoice layouts (corporate, flat, grid, etc.) customizable via HikaShop's view builder.
• French e-invoicing metadata: automatic BAR detection (B2B, B2C, B2BINT), cadre de facturation (B2, S2, S3), seller and buyer electronic addresses (BT-34, BT-49), and configurable legal notes (late payment penalties, recovery costs).
• The onHikashopGenerateStructuredInvoice event allows other plugins (like the SuperPDP plugin) to request Factur-X or UBL documents without generating them directly.
• Batch PDF generation from the backend orders listing.

Setup:

1. Install and enable the plugin.
2. Configure your seller information: company name, registration number (SIRET), VAT number, and full address.
3. Enable Factur-X and/or UBL generation in the plugin settings.
4. Select the Factur-X profile (EN 16931 or BASIC) and/or the UBL standard (PEPPOL BIS 3.0 or UBL.BE).
5. Click the "inline help" button in the plugin settings for detailed guidance on each option.

SuperPDP plugin (French PA platform)

Available on the HikaShop marketplace

The SuperPDP plugin connects HikaShop to SuperPDP, a French PA (Plateforme Agreee) for electronic invoicing. It automatically sends UBL invoices to SuperPDP when orders reach configured statuses, fulfilling the French B2B e-invoicing mandate.

How it works:

  HikaShop                PDF Invoice Plugin            SuperPDP               Buyer's PA
     |                          |                          |                      |
     |  Order confirmed         |                          |                      |
     |------------------------->|                          |                      |
     |                          |  Generate UBL XML        |                      |
     |                          |  (with French metadata)  |                      |
     |                          |------------------------->|                      |
     |                          |                          |  Validate invoice    |
     |                          |                          |  Route to buyer      |
     |                          |                          |--------------------->|
     |                          |                          |  Report to DGFIP     |
     |                          |                          |                      |
     |  Store SuperPDP ID       |                          |                      |
     |<-------------------------|                          |                      |
     |                          |                          |                      |

• When an order reaches a configured status (e.g. "confirmed"), the plugin generates a UBL invoice via the PDF Invoice plugin.
• The UBL XML is submitted to SuperPDP via their REST API with OAuth2 authentication.
• SuperPDP validates the invoice and routes it to the buyer's platform.
• The SuperPDP invoice ID is stored in the order for tracking and displayed in the backend.
• Duplicate prevention: orders already submitted are automatically skipped.

Requirements:

• The PDF Invoice plugin must be installed and configured (seller company name, SIRET, VAT number, address).
• A SuperPDP account with API access (OAuth2 client ID and client secret, available in your SuperPDP Settings > Applications menu).

Setup:

1. Make sure the PDF Invoice plugin is installed, enabled, and configured with your seller information.
2. Install and enable the SuperPDP plugin.
3. Enter your SuperPDP OAuth2 credentials (client ID and client secret).
4. In HikaShop, go to System > Order statuses and configure which statuses should trigger invoice submission in the "SuperPDP" column.

Abby plugin (French invoicing SaaS)

Available on the HikaShop marketplace

The Abby plugin connects HikaShop to Abby, a French invoicing and accounting SaaS for freelancers and small businesses. It automatically creates invoices in Abby when orders are placed in HikaShop.

This approach is different from the PDF Invoice + SuperPDP combination: instead of generating the invoice yourself and sending it to a PA, you delegate the entire invoice creation and e-invoicing compliance to Abby. Abby handles the formatting, the regulatory requirements, and the submission to the tax authorities. This is a good option for freelancers and small businesses who already use Abby for their accounting and want a simpler setup.

• Automatically creates invoices in Abby when orders reach configured statuses.
• Auto-detects the Abby VAT code from the HikaShop tax rate (20%, 10%, 8.5%, 5.5%, 2.1%, 0%).
• Creates contacts and organizations in Abby from the customer's billing address.
• Handles product lines, shipping fees, payment fees, and discounts.
• Invoices can be auto-finalized or left as drafts for review.
• Duplicate prevention: orders already exported are skipped.
• Abby invoice ID displayed in the backend order details.

Setup:

1. Install and enable the Abby plugin.
2. Enter your Abby API key (from Settings > Integrations in your Abby account).
3. Select the default product type (sale of goods or service delivery) and VAT code.
4. Choose the payment delay and whether invoices should be auto-finalized.
5. In HikaShop, go to System > Order statuses and configure which statuses should trigger invoice creation in the "Abby" column.

Delivering invoices via PEPPOL

The PDF Invoice plugin generates compliant UBL XML files, but generating a file is only half the job. To actually deliver an e-invoice to your customer via the PEPPOL network (mandatory in Belgium, widely used across Europe), you need a PEPPOL access point. A PEPPOL access point is a certified service that connects to the PEPPOL network and routes your invoices to the recipient's access point.

HikaShop's PDF Invoice plugin saves UBL XML files to disk when UBL generation is enabled. These files can be picked up by a PEPPOL access point for delivery. Below are two access points that work well with HikaShop.

Billit (Belgian PEPPOL access point)

billit.eu

Billit is a Belgian certified PEPPOL access point (ISO 27001, ISO 9001) based in Ghent. It is a good option for Belgian merchants who need to comply with the Belgian B2B e-invoicing mandate, but it also covers 45+ countries via the PEPPOL network.

Billit offers an SFTP-based integration that can automatically pick up UBL XML files generated by HikaShop's PDF Invoice plugin. This means you can get PEPPOL delivery working without any custom code or additional HikaShop plugin.

How it works with HikaShop:

  HikaShop + PDF Invoice Plugin               Billit                     Buyer's PEPPOL AP
     |                                           |                              |
     |  Order confirmed                          |                              |
     |  -> UBL XML file saved to disk            |                              |
     |                                           |                              |
     |        (Billit polls SFTP every 20 min)   |                              |
     |                                           |                              |
     |  UBL XML picked up via SFTP               |                              |
     |------------------------------------------>|                              |
     |                                           |  Validate UBL                |
     |                                           |  Route via PEPPOL            |
     |                                           |----------------------------->|
     |                                           |                              |
     |  File moved to success folder             |                              |
     |<------------------------------------------|                              |
     |                                           |                              |

Setup:

1. Install and configure the PDF Invoice plugin with UBL generation enabled (PEPPOL BIS 3.0 or UBL.BE standard). Configure your seller information: company name, Belgian enterprise number (KBO/BCE), VAT number, and full address.
2. Create a Billit account at my.billit.be. Billit automatically registers your company on the PEPPOL network for free.
3. Configure the SFTP connection in Billit's settings. Point the upload folder to the directory where HikaShop's PDF Invoice plugin saves UBL XML files (by default: plugins/hikashop/attachinvoice/attachinvoice/invoices/). Billit will poll this folder every 20 minutes and pick up new UBL files.
4. Configure file handling: set Billit to move successfully processed files to a "success" subfolder (or delete them) so they are not re-sent.
5. Test by placing a test order and checking that the UBL file appears in your Billit dashboard after the next polling cycle.

Pricing:
Billit offers a free plan that includes PEPPOL sending. Paid plans start at 7.50 EUR/month and add features like PEPPOL receiving, bank connections, and automatic payment checking. PEPPOL registration itself is free. See Billit's pricing page for details.

Receiving invoices:
If you also need to receive e-invoices from your suppliers via PEPPOL, Billit handles this too. Incoming invoices land in your Billit dashboard for review and can be automatically exported to your accounting software. Receiving requires a paid Billit plan.

B2BRouter (multi-country PEPPOL access point)

b2brouter.net

B2BRouter is a certified PEPPOL access point based in Spain, covering 40+ countries through the PEPPOL network. HikaShop provides a dedicated B2BRouter plugin that automatically sends invoices via PEPPOL when orders reach configured statuses.

Unlike the Billit SFTP approach, the B2BRouter plugin sends invoices in real time as soon as an order status changes. It builds the invoice data directly from the HikaShop order (products, taxes, shipping, discounts) and sends it via the B2BRouter REST API. No dependency on the PDF Invoice plugin is required.

How it works:

  HikaShop                 B2BRouter Plugin              B2BRouter              Buyer's PEPPOL AP
     |                          |                           |                        |
     |  Order confirmed         |                           |                        |
     |------------------------->|                           |                        |
     |                          |  Build invoice JSON       |                        |
     |                          |  Look up recipient        |                        |
     |                          |  in PEPPOL directory      |                        |
     |                          |-------------------------->|                        |
     |                          |                           |  Validate invoice      |
     |                          |                           |  Convert to UBL        |
     |                          |                           |  Route via PEPPOL      |
     |                          |                           |----------------------->|
     |                          |                           |                        |
     |  Store B2BRouter ID      |                           |                        |
     |<-------------------------|                           |                        |
     |                          |                           |                        |

Key features:

• Automatic PEPPOL recipient lookup via B2BRouter's directory to verify the recipient exists on the network and determine the correct routing.
• Automatic VAT-to-PEPPOL identifier mapping for 15+ EU countries (Belgium, France, Germany, Netherlands, Italy, Spain, Portugal, Austria, Sweden, Finland, Denmark, Norway, Poland, Ireland, Luxembourg).
• Invoice data built directly from the HikaShop order: product lines with tax rates, shipping and payment fees, coupon discounts.
• B2BRouter invoice ID, delivery status, and direct link displayed in the backend order page.
• Configurable: staging/production environment, send immediately or create as draft, payment due days.
• Duplicate prevention: orders already submitted are automatically skipped.
• Optional PEPPOL Invoice payment method at checkout: for B2B customers with a VAT number, the plugin can display a "PEPPOL Invoice" payment option. When selected, the invoice is sent immediately via PEPPOL when the order is placed, and the buyer pays based on the payment instructions included in the invoice (e.g. bank transfer).
• Recipient validation: when a customer with a VAT number places an order, the plugin verifies that the buyer's company is registered on the PEPPOL network before the order is created.

Setup:

1. Create a B2BRouter account at b2brouter.net. Set up your company details, activate the PEPPOL transport, and add a bank account.
2. Generate an API key in the B2BRouter dashboard.
3. Install and enable the B2BRouter plugin in HikaShop.
4. Configure the plugin with your API key, account ID, and bank account ID.
5. Configure order statuses in HikaShop > System > Order statuses to select which statuses trigger invoice submission.

Pricing:
B2BRouter offers a free tier with 24 transactions per month. The Professional plan at 110 EUR/year includes more transactions. See B2BRouter's pricing page for details.

Which solution is right for me?

FAQ

Do I need to do anything if I only sell to consumers (B2C)?

B2C transactions are generally not subject to the e-invoicing mandates in most countries (France, Germany, Belgium). However, France requires e-reporting for B2C transactions (reporting transaction data to the tax authorities, even though the invoice itself is not sent electronically). The French e-reporting obligation follows the same timeline as the e-invoicing obligation. If you only sell B2C, you may not need to generate structured invoices, but you should check your country's e-reporting requirements.

What is a PA (Plateforme Agréée)?

A PA (formerly called PDP, Plateforme de Dématerialisation Partenaire) is a certified private platform authorized by the French tax authorities to handle B2B e-invoice transmission. Every French business must connect to a PA to send and receive B2B invoices. The PA validates the invoice, routes it to the buyer's platform, and reports the transaction data to the DGFIP (tax administration). SuperPDP is one such platform, for which HikaShop provides a dedicated plugin.

What is the difference between Factur-X and UBL?

Factur-X is a hybrid format: a PDF file with embedded XML. It is human-readable (looks like a normal invoice) and machine-readable. UBL is a pure XML format with no visual representation. Both are compliant with the EN 16931 European standard. The choice depends on your country and your trading partners: France and Germany accept Factur-X, Belgium requires UBL (PEPPOL), and for cross-border PEPPOL transactions UBL is the standard. HikaShop's PDF Invoice plugin supports both.

Can I use these plugins on WordPress?

Yes. The PDF Invoice plugin, the SuperPDP plugin, and the Abby plugin are all compatible with both Joomla and WordPress.

I am not in a country listed above. Do I need e-invoicing?

If you sell B2B to customers in EU countries that have mandates (Belgium, Germany, France, Italy, etc.), your customers may require you to provide invoices in a structured format. Additionally, the EU ViDA directive makes e-invoicing mandatory for all intra-EU B2B transactions by July 2030. It is a good idea to start preparing now, even if your own country has not yet implemented a mandate.

What is a PEPPOL access point?

A PEPPOL access point is a certified service provider that connects to the PEPPOL network on your behalf. Think of it like an email provider: you write the email (the invoice), and the access point delivers it to the recipient's access point. You cannot connect to PEPPOL directly; you must go through a certified access point. Billit and B2BRouter are two such access points that work with HikaShop. HikaShop provides a dedicated plugin for B2BRouter that sends invoices in real time.

Where can I learn more?

• EU ViDA directive
• Factur-X specification (FNFE-MPE)
• Belgium e-invoicing FAQ
• Billit PEPPOL access point
• B2BRouter PEPPOL API
• SuperPDP
• Abby

Keep in touch folks.
Team HikaShop