What is an e-faktura (e-invoice)?

In short

An e-faktura is an invoice in a structured digital format (OIOUBL or Peppol, say) sent directly between accounting systems — not a PDF by email.

In practice

Public-sector customers must receive e-invoices, so selling to the state or a municipality requires invoicing via NemHandel to the customer's EAN number. Registered digital bookkeeping systems must support e-invoices, and the format is gaining ground between private businesses too.

Go deeper: What must an invoice contain? The 10 legal requirements

Related terms

• Faktura (invoice)
• EAN number
• Bogføringsloven (the Bookkeeping Act)
• See every term in the dictionary

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