An electronic invoice, or e-invoice, is a digital version of a traditional invoice. Unlike a simple digitised paper invoice (such as a scanned PDF), a genuine electronic invoice is created, transmitted and archived completely digitally, following precise standards (such as the Factur-X format in France or UBL at European level).

It contains the same legal information as a paper invoice: identity of the seller and buyer, details of the goods or services sold, amount payable, VAT, etc. Above all, it is often structured so that it can be read automatically by accounting software.

Advantages of electronic invoicing :

• Time savings: faster transmission and processing.
• Fewer errors: automation means fewer manual entries.
• Savings: elimination of printing, postage and paper storage costs.
• Compliance with legal obligations: electronic invoicing will gradually become compulsory in France from September 2026.