Is a PDF an e-Invoice?
Paperless, to be honest, isn’t enough! An invoice should deliver on the promise of automation. The buyer still needs to apply reverse engineering (intelligent document recognition) to identify the transaction data.
When a PDF is accompanied by transaction data (e.g. UBL), it becomes an e-invoice. Embedding this UBL as an annex within a sealed PDF, makes it easier to proof integrity.
Sending a PDF by e-mail does not provide dedicated network quality check and no guaranteed delivery.