EU-Wide Mandate: 2025-2035

Simplify Compliance with UBL E-Invoicing Across Europe

Discover how Universal Business Language (UBL) is revolutionizing e-invoicing across Europe. From compliance with EU mandates to seamless integration with Peppol networks, transform your invoicing processes and stay ahead of regulatory requirements.

€
137B Annual VAT gap reduction
%
92% VAT fraud reduction
EU
27 Member states
Get Started with UBL Explore Conversion Tools

Why UBL E-Invoicing Matters for Your Business

Universal Business Language (UBL) is transforming how businesses handle invoicing across Europe. As the backbone of the EU's digital tax transformation, UBL provides a standardized format that ensures compliance, reduces errors, and simplifies cross-border trade.

Guaranteed Compliance

Ensures automatic compliance with EU regulations including ViDA and country-specific requirements.

Error Reduction

Structured data format eliminates manual errors and ensures data consistency across systems.

Cross-Border Trade

Seamless transactions across EU member states through standardized formats and Peppol network.

Business Impact

Proven Results

  • 92%

    reduction in VAT fraud through structured data

  • 80%

    reduction in processing costs

Implementation Timeline

2025

Mandatory receipt capability

2026-27

Phased implementation

2028

Full adoption required

EU's VAT in the Digital Age (ViDA)

The EU's Most Significant VAT Reform Since 1993: Introducing mandatory e-invoicing, real-time reporting, and digital tax administration across all 27 EU member states.

Digital Reporting

  • Real-time transaction reporting
  • Automated VAT returns
  • Standardized data formats

Single VAT Registration

  • One-Stop-Shop expansion
  • Simplified registration
  • Cross-border compliance

Platform Economy

  • Digital platform rules
  • Marketplace obligations
  • Fair taxation framework

Implementation Timeline

2025 Phase I

Initial E-Invoicing & DRR Testing

  • Digital Reporting Requirements (DRR) testing phase begins with 2-day reporting window
  • Germany: Mandatory UBL 2.1 receipt capability with XRechnung format support
  • France: Platform Dematerialization Partner (PDP) certification process begins
  • Italy: FatturaPA exemption extended with PEPPOL alignment planning
2026-2027 Phase II

Expanded Implementation & Technical Standards

  • Single VAT Registration (OSS) goes live with automated validation
  • Spain: VERI*FACTU platform mandatory for large businesses with QR code validation
  • Poland: KSeF system launch with PEPPOL integration planning
  • SME Support: Free tools for businesses under €2M turnover
2030 Phase III

Full Technical Integration

  • Mandatory PEPPOL BIS Billing 3.0 for all intra-EU B2B transactions
  • EN 16931 semantic model with max 10% country-specific extensions
  • Centralized EU portal for cross-border invoice reconciliation
2035 Phase IV

Complete System Harmonization

  • Full harmonization of pre-2024 systems with 10-year data retention
  • Standardized audit trails with IP, user ID, and timestamp logging
  • Complete integration with real-time reporting and SAF-T systems

Key Technical Requirements

Data Standards

  • UBL 2.1 with EU extensions
  • PEPPOL BIS Billing 3.0

Security Requirements

  • AES-256 encryption
  • X.509 certificates
Sources: European Commission VAT in Digital Age, EU ViDA Initiative, EY Technical Analysis

VIDA Technical Specifications

Technical Implementation Guide: Comprehensive specifications for UBL e-invoicing, real-time reporting, and system integration under VIDA.

Data Format Requirements

UBL Specifications

  • Base Format: UBL 2.1 with mandatory EU extensions
  • PEPPOL BIS Billing 3.0 compliance required for cross-border
  • Country-specific extensions limited to 10% of fields

Mandatory Data Fields

  • Unique UUID per transaction
  • VIES-validated VAT numbers
  • Embedded QR codes for verification
  • Timestamped audit trail data

API & Integration Requirements

API Specifications

Example API Call Structure:


POST https://api.peppol.eu/submit
Content-Type: application/json
Authorization: Bearer <TOKEN>

{
    "invoice": "ubl_content.xml",
    "metadata": {
        "country": "DE",
        "timestamp": "2024-03-21T14:30:00Z"
    }
}
  • RESTful APIs with OAuth 2.0 authentication
  • 2-day maximum reporting window for transactions

Security Requirements

  • AES-256 encryption for data in transit and at rest
  • X.509 certificates for entity authentication
  • Mandatory audit logging of all system interactions

Compliance & Testing

Validation Requirements

  • Schema validation against UBL 2.1 and country extensions
  • Business rule validation (tax rates, VAT numbers)
  • Mandatory FISCALIS platform conformance testing

Data Retention & Audit Requirements

  • 10-year retention period for invoices and audit trails
  • Complete log of IP addresses, user IDs, and timestamps
  • Non-compliance penalties: 1-5% of annual turnover
Sources: OASIS UBL 2.1 Specification, Peppol BIS Billing 3.0, EN 16931 Documentation

Global UBL E-Invoicing Implementation Timeline

Global Adoption of UBL E-Invoicing: A comprehensive overview of implementation timelines across regions and countries from 2025 to 2035.

European Union (Non-ViDA Initiatives)

Germany

2025 Mandatory receipt of structured e-invoices
2027 Businesses >€800,000 must issue e-invoices
2028 Full mandate for all businesses

France

2026 Sept Large/medium businesses mandate
2027 Sept Small businesses included

Latvia

2025 Jan B2G e-invoicing
2026 Jan B2B e-invoicing

Belgium

2026 Jan All B2B transactions

Asia-Pacific Region

Singapore

2025 May Voluntary adoption phase
2025 Nov New companies mandate
2026 Apr All GST-registered businesses

Malaysia

2024 Aug Businesses >RM100M turnover
2027 Jan All businesses

Other Regions

Romania

2025 Jan B2C e-invoicing via RO e-Factura

Botswana

2026 Mar Mandatory e-invoicing

Key Global Trends

  • Most EU countries align with PEPPOL UBL under ViDA, while Asia-Pacific nations implement UBL directly
  • Phased rollouts are common, typically starting with larger businesses
  • Cross-border interoperability increasingly relies on PEPPOL networks and standardized formats
Sources: Germany E-Invoicing Guide, Belgium E-Invoicing Mandate, Netherlands E-Invoicing Overview, European E-Invoicing Timeline

Understanding UBL Standards and CIUS Requirements

Core Invoice Usage Specifications (CIUS)

CIUS represents country-specific adaptations of the EN 16931 standard, defining additional rules and restrictions tailored to national requirements while maintaining cross-border interoperability.

Country-Specific Requirements

German Flag

XRechnung (DE)

  • Strict UBL 2.1 compliance
  • Public sector routing IDs
  • Extended validation rules
Dutch Flag

NLCIUS (NL)

  • KVK/OIN identifiers required
  • Dutch tax reference rules
  • Local payment references
Belgian Flag

Peppol BIS (BE)

  • Bank account validation
  • Real-time reporting extensions
  • CBE/VAT ID requirements

UBL Technical Extensions

Country-Specific Extension Example 
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2">
    <ext:UBLExtensions>
        <ext:UBLExtension>
            <ext:ExtensionContent>
                <!-- German-specific extension -->
                <de:LeitwegID>123e4567-e89b-12d3</de:LeitwegID>
            </ext:ExtensionContent>
        </ext:UBLExtension>
    </ext:UBLExtensions>
    <!-- Standard invoice elements -->
</Invoice>

Common Extensions

  • Country-specific identifiers
  • Additional tax codes
  • Local payment references

Extension Guidelines

  • Must maintain core compatibility
  • Follow XML namespace rules
  • Include proper documentation

UBL Technical Requirements and Standards

Core Technical Requirements

UBL e-invoicing requires strict adherence to technical standards while supporting real-time reporting and cross-border interoperability. Below are the key technical specifications and integration requirements.

Business Identifiers

  • Legal Entity Identifier (LEI)
  • VAT Registration Numbers
  • Business Registration IDs

Transaction Details

  • UNSPSC Codes for Items
  • Currency Codes (ISO 4217)
  • Tax Category Codes

Payment Information

  • ISO 20022 Payment Terms
  • IBAN/BIC Codes
  • Remittance Information

Real-Time Reporting Integration

Continuous Transaction Controls

  • Real-time validation with authorities
  • Automated compliance checks
  • Digital signature verification

SAF-T Integration

  • Standard Audit File for Tax format
  • Automated data extraction
  • Cross-border transaction reporting

Validation & Testing Tools

Available Tools

  • CEF eInvoicing Validator

    Official EU validation service for e-invoices

  • Peppol Validation Artifacts

    Schematron rules and test tools

Testing Environment

  • Sandbox Environment

    Test your integration without affecting production

  • Test Scenarios

    Pre-defined test cases and validation rules

Seamlessly Integrate UBL E-Invoicing

Integration Options

Choose from multiple integration paths to connect your existing systems with UBL e-invoicing, from direct API integration to full ERP system connectivity.

Direct API Integration

  • • REST/SOAP API endpoints
  • • Real-time validation
  • • Secure authentication
  • • Webhook notifications

ERP Connectors

  • • SAP integration
  • • Oracle ERP Cloud
  • • Microsoft Dynamics
  • • Custom ERP solutions

Middleware Solutions

  • • Format conversion
  • • Data transformation
  • • Business rules engine
  • • Error handling

API Integration Example

POST /api/v1/invoices
Content-Type: application/json
Authorization: Bearer {your_api_key}

{
  "invoice": {
    "type": "UBL2.1",
    "profile": "billing",
    "customization": "urn:cen.eu:en16931:2017",
    "data": {
      "seller": {
        "name": "Example Corp",
        "vat_number": "DE123456789"
      },
      "buyer": {
        "name": "Client Ltd",
        "vat_number": "BE0987654321"
      }
      // ... other invoice details
    }
  }
}

Error Handling & Validation

Common Error Scenarios

  • • Invalid UBL structure
  • • Missing mandatory fields
  • • Network connectivity issues
  • • Authentication failures

Resolution Strategies

  • • Automatic retry mechanisms
  • • Error notification webhooks
  • • Validation before submission
  • • Transaction logging
Sources: Peppol API Documentation, EU Integration Guidelines

Country-Specific Requirements

Detailed Country Requirements: Specific technical, legal, and operational requirements for e-invoicing implementation across different jurisdictions.

European Union

Germany (DE)

  • Format: XRechnung (CIUS of EN16931)
  • Transmission: PEPPOL & National Platform
  • Digital Signature: Qualified Electronic Signature

France (FR)

  • Format: Factur-X (Hybrid PDF/XML)
  • Platform: Chorus Pro & PDP Certification
  • Archival: 10-year retention with audit trail

Italy (IT)

  • Format: FatturaPA XML
  • Platform: Sistema di Interscambio (SDI)
  • QR Code: Mandatory for verification

Asia-Pacific

Singapore (SG)

  • Format: PEPPOL BIS Billing 3.0
  • Network: InvoiceNow (PEPPOL)

Australia (AU)

  • Format: PEPPOL BIS Billing 3.0
  • Extensions: AusDigital Extensions

Key Compliance Requirements

Data Retention

  • EU: 10 years minimum
  • APAC: 7 years average

Digital Signatures

  • EU: QES required
  • APAC: Digital signatures accepted
Sources: Avalara Country Requirements, PEPPOL Country Profiles, OECD Tax Guidelines

E-Invoicing Glossary

Core Standards

ViDA Terms

Country Standards

Technical Terms

Sources: Peppol Documentation, EU eInvoicing

Troubleshooting Guide

Common Issues and Solutions

Encounter an issue with your e-invoicing process? Our comprehensive troubleshooting guide helps you identify and resolve common problems quickly and efficiently.

Validation Errors

  • Schema validation failures
  • Missing mandatory fields
  • Format inconsistencies

Network Issues

  • Connection timeouts
  • API response errors
  • DNS resolution issues

Authentication

  • Invalid credentials
  • Expired certificates
  • Token issues

Common Error Codes

Validation Errors

BR-01: Missing Mandatory Fields

Required fields like VAT ID or payment terms are missing.

Solution: Verify all mandatory fields against the CIUS checklist.

BR-02: Invalid Format

Data format issues in dates, numbers, or identifiers.

Solution: Use ISO 8601 for dates and correct decimal precision.

Network Errors

NET-01: Connection Timeout

Request timed out while connecting to the server.

Solution: Check network connectivity and retry.

NET-02: DNS Resolution

Unable to resolve the server hostname.

Solution: Verify DNS settings and server availability.

Support Resources