Peppol vs PDF/Email: Why PDF Is No Longer Enough

The PDF Invoice Is Dead. Long Live the E-Invoice.

For years, sending a PDF invoice by email felt modern and efficient. Compared to printing, posting, and waiting for paper invoices to arrive, email delivery was a significant improvement. But times have changed.

Under Germany's Wachstumschancengesetz, a PDF sent by email is not an e-invoice. The law defines an e-invoice (E-Rechnung) as a structured electronic document that complies with the EN 16931 standard and can be processed automatically by machines. A PDF fails this test.

This article explains the fundamental differences between Peppol e-invoicing and PDF/email, why the switch is necessary, and why it is actually better for your business.

Understanding the Difference

What Is a PDF Invoice?

A PDF invoice is a digital image of an invoice. It looks exactly like a paper invoice displayed on a screen. While a human can read it easily, a computer sees it as a collection of pixels and text elements without understanding the structure. To extract data from a PDF, software must use OCR (Optical Character Recognition) or manual data entry, both of which are error-prone.

What Is a Peppol E-Invoice?

A Peppol e-invoice is a structured data file (typically XML) that contains all invoice information in a machine-readable format. Every field, including the invoice number, dates, amounts, VAT rates, line items, and payment details, is tagged and organized so that software can process it instantly without any human intervention.

Side-by-Side Comparison

Data Processing

• PDF/Email: Requires manual data entry or OCR with 5-15% error rates. Someone must type the invoice data into your accounting system.
• Peppol: Automatic processing with near-zero error rates. Data flows directly into your accounting system.

Delivery Reliability

• PDF/Email: Emails can land in spam folders, get lost, or be sent to the wrong address. No delivery confirmation.
• Peppol: Guaranteed delivery through the secure Peppol network with delivery receipts and audit trails.

Legal Compliance

• PDF/Email: Does NOT qualify as an e-invoice under the Wachstumschancengesetz. Permitted during the transition period with recipient consent, but not a long-term solution.
• Peppol: Fully compliant with EN 16931, XRechnung, and ZUGFeRD requirements. Future-proof for all upcoming deadlines.

Security

• PDF/Email: Email is inherently insecure. Invoices can be intercepted, altered, or spoofed. Invoice fraud via email is a growing problem.
• Peppol: End-to-end encryption, authenticated access points, and verified sender identity. The network ensures invoices come from legitimate businesses.

Cost

• PDF/Email: Appears free, but the hidden costs of manual processing, errors, and corrections add up significantly. Studies estimate 10-15 EUR per manually processed invoice.
• Peppol: Peppol Box starts at €5/month for unlimited invoices. The automation savings far exceed the subscription cost.

The Real Cost of Sticking with PDF

Many businesses underestimate the true cost of PDF invoice processing. Consider what happens when you receive a PDF invoice by email:

1. Someone downloads the PDF from the email
2. They open it and manually read the invoice details
3. They type the data into the accounting system (invoice number, date, amounts, VAT)
4. They check their entry for errors
5. They file the PDF in the correct folder
6. If there is an error, they go back and correct it

This process takes 5 to 15 minutes per invoice. For a business processing 100 invoices per month, that is 8 to 25 hours of manual work that could be eliminated entirely with e-invoicing. Peppol Box automates this entire workflow, letting you focus on what matters most.

The Transition Timeline

The phased approach gives businesses time to transition, but the deadlines are firm:

• Now (2025): You must receive e-invoices. PDF sending is still allowed with consent.
• 2027: Businesses over 800,000 EUR revenue must send e-invoices. PDF no longer accepted from these senders.
• 2028: All businesses must send e-invoices. PDF invoices will no longer be valid for B2B transactions.

Waiting until the last minute creates unnecessary risk. Businesses that transition early avoid the rush, train their teams gradually, and benefit from automation sooner.

What About ZUGFeRD?

ZUGFeRD is an interesting middle ground. A ZUGFeRD 2.x invoice is a PDF that contains embedded XML data. It looks like a PDF to humans but contains structured data for machines. This makes it a valid e-invoice under the law when it complies with EN 16931.

However, ZUGFeRD still relies on email or file transfer for delivery, which lacks the reliability, security, and automation of the Peppol network. The best approach is to combine ZUGFeRD format with Peppol delivery for maximum compatibility and efficiency.

Making the Switch with Peppol Box

Peppol Box makes the transition from PDF to structured e-invoicing straightforward:

• Receive all formats: Accept XRechnung, ZUGFeRD, and UBL invoices from any sender
• Visual display: E-invoices are displayed in a human-readable format, just like a PDF
• Automatic processing: Data is extracted and organized without manual entry
• Flexina Sync for your accountant: Your accountant automatically retrieves your invoices from Peppol Box — free of charge
• Hybrid support: During the transition, handle both PDF and e-invoices in one platform