First, find out what is too large for the email

When you send invoice PDFs manually through Gmail in a desktop browser, the combined size of all attachments matters. Several small files can exceed the limit even if each one fits on its own. If your accountant agrees, you can divide that batch between several emails. But if a single PDF exceeds the limit, moving the other invoices into separate emails will not help: that large original needs another transfer method.

In the folder containing your prepared invoices, check the size of each file and the total size of your selection. According to Google’s documentation, Gmail replaces an attachment with a Google Drive link when the total attachment limit is exceeded. Before sending, check how the files actually appear in the draft. A link needs different checks from a regular attachment.

Source for this section: Google: Gmail attachments, personal and work accounts, and replacement with a Drive link

The 25 MB limit does not apply equally to every account

Google states an attachment limit of 25 MB for personal Gmail accounts. For a work or school account, check the rules with your administrator. Google Workspace documentation lists 25 MB for Business, Education and Enterprise Standard editions. With Enterprise Plus, the administrator can set a limit from 25 to 50 MB in 5 MB increments. The default is 25 MB, and the higher limit is available only in Gmail on the web.

The Workspace limits table includes both the message content and its attachments before encoding for transmission. A total PDF size exactly on the limit is therefore no guarantee that the email will go through. Your organisation’s outgoing mail service and the recipient’s mailbox may impose further restrictions. Even if your account allows 50 MB, your accountant’s mailbox may not accept a message that large.

These conditions come from Google documentation checked on 28 September 2026. For your own transfer, agree with your accountant whether they need PDFs attached directly, accept several emails, or use a shared folder or document upload service.

Source for this section: Google: Gmail attachments, personal and work accounts, and replacement with a Drive link · Google Workspace: sending limits by edition and Gmail on the web · Google Workspace: message size settings in Enterprise Plus

Send smaller batches or agree another way to transfer the files

Choose a transfer method that suits both the file sizes and the recipient’s requirements. Accounting software that expects PDF attachments may not handle links. If you switch from attachments to a link, explain the change.

Send smaller batches or agree another way to transfer the files
SituationWhat to doWhat to check
Each PDF fits, but the complete batch is too large.If your accountant accepts several emails, divide whole files into smaller batches and number the emails.Assign each file on the list to exactly one email. Each batch must meet your sending limit and the recipient’s requirements.
One PDF exceeds the limit.Agree to transfer the original through Drive with access for the specific recipient, or through their approved upload service.The recipient must be able to obtain the complete original file, including every page.
A Drive link has appeared in the email instead of the expected attachment.Check that the recipient accepts this method. If they need attachments, use smaller batches or agree another transfer method.Compare the files behind the link with your list and check access and downloading for the correct account.

Make your file list before dividing the batch

First, list the original PDFs that belong in this transfer. Start with a separately prepared list of documents and compare it with the source files. Open each PDF, check the invoice number and go through every page. Make sure amounts and payment details are readable, even in small print. Counting PDFs is not enough: one file could be missing while another is attached twice.

The fictional example below divides six selected invoices between three emails. It assumes that the accountant accepts several emails and that each pair of files meets both parties’ size requirements. It is not a size-limit test or confirmation that the business has collected every document for the period.

Make your file list before dividing the batch
ItemOriginal filenamePagesEmail
01DEMO-2026-09-001.pdf21 of 3
02DEMO-2026-09-002.pdf11 of 3
03DEMO-2026-09-003.pdf32 of 3
04DEMO-2026-09-004.pdf22 of 3
05DEMO-2026-09-005.pdf13 of 3
06DEMO-2026-09-006.pdf23 of 3

Check the list against what you are actually sending

For each draft, wait for the uploads to finish and compare the files added with your list. In the example, the first email must contain files 001 and 002, the second 003 and 004, and the third 005 and 006. Number the emails; there is no need to rename the original files. If two originals have the same name, distinguish them in the list by supplier and invoice number. Do not overwrite one with the other.

For a link, also check the contents of the shared file or folder and the permissions for the recipient’s exact email address. Google’s documentation says Gmail checks whether recipients have access and prompts you to adjust sharing if any of them do not. Organisational policies can still restrict sharing. Do not make invoices available to anyone with the link simply to make the transfer easier. If the required access cannot be arranged, agree another suitable method.

Being able to open a link as its owner does not prove your accountant can access it. Viewing may also be allowed while downloading is blocked. If your accountant needs the original PDF, ask them to confirm that they can download it using their own account. If you send a mixture of attachments and links, use the list to state where each file can be found.

Keep the original PDFs. Dividing a batch means sending whole files in separate emails, not removing pages from an invoice. A screenshot cannot replace the complete document, and neither a ZIP archive nor compression is a guaranteed way around the limit. The aim is to transfer all the agreed originals, not simply to make a smaller attachment.

Source for this section: Google: Gmail attachments, personal and work accounts, and replacement with a Drive link · Google: sending Drive files through Gmail and checking access · Google Drive: sharing and download restrictions

Tell your accountant how many emails and files to expect

Use a subject such as “September 2026 documents — 1 of 3” and include the same complete file list in each email, showing which email contains each file. This also helps your accountant spot an email that never arrived. Adapt the template to the actual transfer. If you are sending a link, replace the email details with a description of the link and a list of the files it contains.

Select the text, copy it into an email and fill in the details in square brackets.

A sent email does not confirm receipt of the complete set

If you receive a delivery failure notice, read the specific reason and address the incorrect email address, size limit or other problem it identifies. An entry in Sent, or the absence of an error message, does not confirm that your accountant has obtained every file.

Complete the handover by obtaining confirmation of the specific set: in this example, all three emails and the six listed PDFs. For a link, also confirm that the original files can be obtained. Keep the originals and the agreed access in place while receipt is being resolved. Confirmation that your accountant has the files and can open them does not mean they have read, checked or recorded them in the accounts.

Source for this section: Google: dealing with bounced or rejected emails · Google Drive: sharing and download restrictions

Sources and further reading