What is an electronic invoice?
Published
An electronic invoice is a tax invoice generated and stored in a structured electronic form through a compliant invoicing system. What matters is how it is created and structured - not that the file is digital: a scanned paper invoice, or a PDF typed in a word processor, are digital files, and neither is an electronic invoice in law.
The simple test
| Document | Electronic invoice? | Why |
|---|---|---|
| An invoice from a compliant system, fields and QR complete | Yes | Created structured, in a tamper-resistant system |
| A PDF exported by a compliant system | Yes | The system's own output |
| A photo/scan of a paper invoice | No | A copy of paper, not a data structure |
| A Word or Excel invoice | No | Freely editable, outside any system |
| A handwritten invoice | No | Finished since Phase 1 |
What "electronic" actually guarantees
- Complete mandatory fields in a verifiable structure.
- Tamper resistance: no deletion or editing after issue; correction through a linked note.
- Sequential numbering with no gaps or duplicates.
- A QR code where required.
- Electronic retention for the statutory periods.
- And under Phase 2: XML or PDF/A-3 with embedded XML, signing and stamping, clearance or reporting through Fatoora.
The practical difference from paper
Paper was written, then keyed into the books, then compiled for the return - three manual stages, three chances of error. An electronic invoice generates its own accounting entry and its own return data: one source, structural reconciliation. Which is why it stopped being an efficiency option and became an obligation - the body reviewing your return holds your invoices before you file it.
Frequently asked questions
My customer wants a paper invoice - am I violating anything by printing?
No - you print a copy of the electronic invoice the system issued. The requirement is that the original is electronically created and retained; printing is a rendering of it.
Is an electronic invoice the same thing as a tax invoice?
The tax invoice is the document, with its fields and two types; "electronic" is the legally required manner of creating and keeping it. Every tax invoice today must be electronic.
What about my old invoices from before the mandate?
They remain in your records as they were. The obligation applies to what you issue after the requirements took effect for you.