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How to send an e-invoice: Peppol, XRechnung and Factur-X delivery explained

Updated 2026-11-12

Also available in: Nederlands · Français · Deutsch

Creating a valid e-invoice is half the job; the other half is delivering it the way your customer (and your country's rules) expect. A structured e-invoice is a data file, so how you send it matters. This guide is a practical overview, not legal or tax advice: check the official sources linked below and talk to your accountant.

The short version

Customer Format How to send it
Business in Belgium Peppol BIS 3.0 (XML) Over the Peppol network, through e-invoicing software or a Peppol provider
Public body in Belgium Peppol BIS 3.0 (XML) Over Peppol, or manually on the Mercurius portal
Federal public body in Germany XRechnung (XML) Upload on the federal OZG-RE portal (free registration)
Business in Germany XRechnung or Factur-X / ZUGFeRD E-mail is allowed if your customer agrees; Peppol also works
Public body in France Factur-X, UBL or CII Deposit on Chorus Pro
Business in France Factur-X, UBL or CII Through an approved platform once the reform applies to you
Business elsewhere on Peppol Peppol BIS 3.0 (XML) Over Peppol through a provider

Belgium: Peppol between businesses

Since 1 January 2026, invoices between Belgian VAT-registered businesses must be structured e-invoices, sent over the Peppol network. Peppol works like e-mail for invoices: you connect through a provider (an "access point"), and the invoice arrives at your customer's Peppol address.

The Belgian government does not offer its own free sending tool. It deliberately leaves this to the market and publishes a list of e-invoicing software, which includes free and low-cost options for businesses that send few invoices.

Tip: if you create invoices with our tool, ask a provider whether you can upload a ready-made Peppol BIS 3.0 (UBL) file. Many let you; some only send invoices typed into their own software.

Before sending, check that your customer's Peppol ID is right: you can search for them in the public Peppol Directory. See also What is a Peppol ID?.

Public bodies in Belgium receive e-invoices over Peppol as well. If your tools do not reach them, the Mercurius portal lets you enter an invoice manually.

Germany: portals for public bodies, e-mail between businesses

Federal public bodies receive e-invoices through the federal portal OZG-RE (e-rechnung-bund.de). Registration is free and you can upload an XRechnung XML file. Put the Leitweg-ID your customer gave you in the buyer reference field. State and local public bodies often use their own portals or Peppol; your contact will tell you which.

Between businesses, Germany allows several channels, including e-mail: you may send the XRechnung XML or a Factur-X / ZUGFeRD PDF as an attachment, as agreed with your customer. A plain PDF is not an e-invoice. See XRechnung explained.

France: Chorus Pro and approved platforms

Public bodies in France receive invoices on Chorus Pro, which accepts Factur-X (EN 16931 profile), UBL and CII.

Between businesses, invoices go through an approved platform (plateforme agréée) once the reform applies to you: from September 2026 for large and mid-sized companies, September 2027 for small businesses and sole traders. All businesses must be able to receive e-invoices from September 2026. See Factur-X and France's reform.

Other countries

Many businesses across Europe and beyond can receive Peppol invoices. Search your customer in the Peppol Directory; if they are there, send through any Peppol provider (OpenPeppol publishes the list of certified providers). If they are not, ask how they want to receive invoices; e-mail is often fine where e-invoicing is not mandatory.

Whatever you choose