E-invoicing means structured data, not an emailed PDF
European e-invoicing rules increasingly require an invoice that software can read field by field. A normal PDF may look correct to a person, but it does not automatically provide the structured seller, buyer, VAT, line and payment data expected by accounting systems and public platforms. XRechnung, Peppol BIS and Factur-X use defined XML structures based on the European EN 16931 semantic model. An e-invoice can still have a human-readable rendering, but official processing depends on its structured fields and profile rules. The recipient may also require an electronic address, order reference or national routing identifier. Requirements differ by country, customer type and rollout date, so confirm the applicable national guidance before sending. This is general guidance, not tax advice.