Short answer
No. A PDF invoice is an electronic document, but not a structured e-invoice, because it can’t be read automatically without text recognition. An e-invoice is an XML file following the EN 16931 standard; a visual PDF version can be attached, but it is the structured part that makes it an e-invoice.
Comparison
| PDF invoice | E-invoice (XML) | |
|---|---|---|
| Meant for | A person | A computer |
| Automatic reading | Only with OCR and AI, with a risk of errors | Directly, without recognition errors |
| Standard | None | EN 16931 |
| Meets the mandatory e-invoicing requirements | No | Yes |
A common misunderstanding
Many companies believe that sending a PDF by e-mail means they already use e-invoices. In Latvia, however, an e-invoice is a structured electronic invoice. For example, when you send an e-invoice through the Latvija.gov.lv e-address, it creates two files: a machine-readable XML and a human-readable PDF.
What to do with the PDF invoices you receive
Until the switch is complete, companies will receive both e-invoices and PDFs. A good solution handles both: e-invoices are read directly, PDFs with AI. See how to automate invoice processing.