Not all digitally transmitted invoices are electronic invoices.
The confusion between these terms is probably caused by the fact that before, invoices sent via e-mail were sometimes labelled as electronic alongside actual electronic invoices.
However, the current Act on Electronic Invoicing (in Finnish) defines that the term electronic invoice specifically means an invoice that is created and received in structured, electronic format and that can be processed automatically.
Electronic invoices are electronic invoice messages (usually invoices sent in the XML format.) An accounts payable system that supports electronic invoicing is able to receive XML messages, and the invoice does not need to be printed or scanned separately.
E-mail invoices with pdf files are not electronic invoices within this definition. Paying an e-mail invoice and transferring it to the company’s financial management system requires more manual work compared to a “proper electronic invoice”.
E-invoice, on the other hand, also covers invoices sent electronically to private persons to their online banks. An e-invoice contains all the necessary information, and the recipient is only required to check and approve the invoice. Electricity bills, phone bills and insurance bills are usually received electronically to the online bank.