---
title: "E-invoicing"
description: "What is e-invoicing? Issuing invoices in a structured format that tax systems can read and validate. Learn what e-invoicing mandates require, with examples."
url: https://1flux.ai/glossary/e-invoicing
last_updated: 2026-10-10
---

[Accounting](https://1flux.ai/glossary#accounting)

# E-invoicing

What is e-invoicing, and why isn't a PDF emailed to a customer an e-invoice?

Glossary Updated 10 October 2026

Definition

E-invoicing is the issue and exchange of invoices in a structured electronic format, such as XML, that the buyer's and the tax authority's systems can read and validate, rather than as PDFs or paper.

## What is e-invoicing in practice?

Under an e-invoicing mandate, invoices are created as structured data that the tax authority’s systems can validate, sometimes before the buyer receives them. A PDF emailed to a customer isn’t an e-invoice under these rules. Mandates are spreading country by country, so the details depend on where the business is registered.

**Saudi Arabia.** ZATCA’s e-invoicing programme (Fatoora) has required every VAT-registered business to generate compliant e-invoices since 4 December 2021 (Phase 1), and is bringing taxpayers onto integration with its platform in waves (Phase 2). The 25th wave covers businesses with VAT-subject revenue above SAR 187,500 in any year from 2022 to 2025, which must integrate by 1 February 2027.

**United Arab Emirates.** E-invoicing runs through Accredited Service Providers on the Peppol network. After a voluntary pilot from 1 July 2026, businesses with revenue of AED 50 million or more go live on 1 January 2027, others on 1 July 2027 and government entities on 1 October 2027; B2C invoices are excluded for now.

A [tax invoice](https://1flux.ai/glossary/tax-invoice) still has to carry the details tax law requires, whatever its format.

In 1flux

1flux issues ZATCA-compliant e-invoices for Saudi Arabia, covering Phase 1 (generation) and Phase 2 (integration with ZATCA’s Fatoora platform), and supports UAE e-invoicing under the Federal Tax Authority’s programme, ready for the 2027 go-live dates. [See e-invoicing in 1flux](https://1flux.ai/products/e-invoicing)

Related

## Keep exploring

### [Tax invoice](https://1flux.ai/glossary/tax-invoice)

The invoice a VAT-registered supplier issues for a taxable sale.

### [VAT](https://1flux.ai/glossary/vat)

A tax charged on sales and reclaimed on purchases.

### [Tax registration number](https://1flux.ai/glossary/tax-registration-number)

The number a tax authority gives a VAT-registered business.

### [E-invoicing](https://1flux.ai/products/e-invoicing)

ZATCA and UAE e-invoicing built in, in the same flow that posts your books.

Last updated 10 October 2026