An electronic invoice (eInvoice) is an invoice issued in a structured format that is transmitted and received electronically, allowing for automatic and electronic processing.

The eInvoice regulation, which will come into effect on January 1st 2025, applies exclusively to business-to-business (B2B) transactions.

The following are exempt from the eInvoice regulation:

• Small amounts under 250 EUR gross
• Services provided by small businesses
• Services rendered to legal entities that are not businesses, such as associations or government institutions