An invoice sent by email usually appears as a PDF file – essentially nothing more than a digital version of a paper invoice. That is why this type of invoice is not truly considered a real electronic invoice.
For a true electronic invoice, the invoice information must be transmitted in a standardized format such as UBL (Universal Business Language). This format ensures that the data can be processed in an organized way by all computer systems the invoice encounters along the way.
Therefore, a PDF invoice sent via email cannot be considered a true electronic invoice. This is because it does not meet the requirements for structure and processability needed to be efficiently read and processed by different systems.
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