As of November 2026, eight EU countries require e-invoicing for B2B sales at home, and e-invoicing requirements in Europe still differ by country. Check each one's status, key dates, and platform before it affects your business.
An e-invoice, or electronic invoice, is a structured invoice: a data file, usually XML, that your client's accounting system reads field by field without anyone retyping it. E-invoicing is not emailing a PDF. A PDF is a picture of an invoice; an e-invoice is the invoice as data.
EU electronic invoicing follows one data model, the European standard EN 16931, so a file issued in Italy can be processed in Germany. Some national e-invoicing regulations go further and require every business invoice to pass through a government platform before it reaches the buyer.
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Italy, Romania, Germany, Greece, Belgium, Poland, France, and Croatia have live mandates; Spain, Slovakia, Estonia, Latvia, and Ireland have dates in 2027 or 2028, and the other countries require e-invoices only for public-sector sales or have partial rules. Filter by status to see each country's dates and platform.
| Land | Status | Key Dates | Format / Platform |
|---|---|---|---|
| Italien | Live / mandatory | Jan 2019: all B2B and B2C invoices; Jan 2024: micro businesses included Cross-border sales are reported through SdI too, since Jul 2022 |
FatturaPA via SdI clearance platform |
| Deutschland | Live / mandatory | Jan 2025: all must receive; Jan 2027: sending, turnover over €800k; Jan 2028: all sending Domestic B2B only: cross-border sales are outside the mandate |
XRechnung / ZUGFeRD, EN 16931, Peppol |
| Rumänien | Live / mandatory | Jan 2024: all B2B; Jan 2025: B2C added Domestic transactions only: cross-border VAT reporting is handled separately |
RO e-Factura platform |
| Griechenland | Live / mandatory | Mar 2026: large businesses; Nov 2026: all others, with a transition period Domestic B2B focus: cross-border scope not yet confirmed |
myDATA or certified providers, Peppol-based |
| Belgien | Live / mandatory | Jan 2026: all B2B sending and receiving; 2028: e-reporting planned Domestic B2B: cross-border sales are not in the mandate |
Peppol, UBL 2.1 |
| Polen | Live / mandatory | Feb 2026: large taxpayers; Apr 2026: all other VAT-registered businesses Invoices to foreign buyers are issued in KSeF too, then sent to the buyer outside it |
KSeF clearance system |
| Frankreich | Live / mandatory | Sep 2026: all receive, large and mid-sized companies send; Sep 2027: small businesses send Domestic B2B: cross-border sales covered by separate e-reporting obligations |
Approved platforms (PA, formerly PDP); the public PPF is the directory and tax data hub |
| Kroatien | Live / mandatory | Jan 2026: VAT-registered businesses; Jan 2027: businesses outside VAT start issuing Domestic B2B, with invoice data reported to the tax authority |
EN 16931 via approved intermediaries |
| Slowakei | Planned 2027+ | Jan 2027: domestic B2B for all VAT payers; voluntary use in 2026 Domestic B2B: cross-border from Jul 2030 under ViDA |
Certified providers; details not final |
| Spanien | Planned 2027+ | Oct 2027: turnover over €8M; Oct 2028: all others. Verifactu billing software rules: Jan 2027 for companies, Jul 2027 for others Domestic B2B: cross-border sales not covered |
Regulation RD 238/2026; Facturae, UBL, CII or EDIFACT |
| Estland | Planned 2027+ | B2G since Jul 2019; Jul 2025: buyer can require e-invoices; 2027: B2B mandate planned, not yet law Domestic B2B: cross-border via Peppol where applicable |
Peppol, operator-based |
| Lettland | Planned 2027+ | Jan 2025: B2G; Jan 2028: B2B and reporting (postponed from Jan 2026) B2G domestic only: no cross-border mandate |
State Revenue Service (VID), Peppol |
| Irland | Planned 2027+ | Nov 2028: B2B e-invoicing starts with large companies (announced, not yet law) No mandate yet: later phases extend it to more businesses |
No mandate yet |
| Dänemark | B2G only / partial | B2G mandatory via NemHandel; no B2B e-invoicing mandate No cross-border mandate: domestic B2G only |
NemHandel, Peppol |
| Ungarn | B2G only / partial | Invoice data reported to the tax authority (NAV) in real time Reporting covers cross-border B2B invoices too, but there is no exchange mandate |
RTIR real-time reporting, no B2B exchange mandate |
| Finnland | B2G only / partial | B2G mandatory; since 2020 a business buyer can require e-invoices; sending otherwise voluntary No cross-border mandate: domestic B2G only |
Peppol, no B2B sending mandate |
| Schweden | B2G only / partial | B2G since 2008-2019; B2B voluntary No cross-border mandate: domestic B2G only |
Peppol, B2B voluntary |
| Österreich | B2G only / partial | B2G central government mandatory; B2B voluntary No cross-border mandate: domestic B2G only |
Peppol, no B2B mandate confirmed |
| Niederlande | B2G only / partial | B2G via Peppol since 2019; B2B voluntary No cross-border mandate: domestic B2G only |
Peppol, no B2B mandate yet |
| Portugal | B2G only / partial | No B2B mandate; SAF-T active No cross-border e-invoicing mandate: SAF-T applies domestically |
Certified billing software required |
| Tschechien | B2G only / partial | No B2B mandate confirmed; B2G in progress No cross-border mandate: under discussion |
Under discussion |
| Luxemburg | B2G only / partial | B2G progressing; B2B: no mandate No cross-border mandate: domestic B2G only |
Peppol expected |
| Bulgarien | B2G only / partial | B2G discussions ongoing; no B2B timeline No cross-border mandate: under review |
Under review |
| No countries match this filter. | |||
Was die einzelnen Status bedeuten und welche Abkürzungen in der Tabelle verwendet werden.
Mandatory B2B e-invoicing in Europe started with Italy in 2019 and becomes an EU-wide rule for cross-border B2B sales on 1 July 2030.
Each country with a mandate names its own e-invoice format and platform, and most formats follow the European standard EN 16931.
Most e-invoices reach the client through a government clearance platform or through the Peppol network; Germany also accepts e-invoices sent by email.
DuSteuerbehördeKunde
The government platform checks and stamps every invoice before passing it on. Italy, Romania and Poland work this way; France routes invoices through approved private platforms that report to the tax authority.
DuAccess PointsKunde
Peppol e-invoicing sends invoices between certified access points, with no central gateway. Belgium relies on it for B2B invoices, Denmark and the Netherlands for public-sector invoices, and ViDA favors this model for cross-border trade.
Most national mandates cover domestic B2B sales only; cross-border B2B sales inside the EU need an e-invoice from 1 July 2030.
A Belgian supplier billing a client in the Netherlands can still send a regular PDF today, with the usual reverse-charge rules.
Das ändert sich am 1. Juli 2030, wenn ViDA vorschreibt, dass grenzüberschreitende B2B-Rechnungen innerhalb der EU nach EN 16931 strukturiert und nahezu in Echtzeit gemeldet werden. Bis dahin liefert der Hinweis zu grenzüberschreitenden Rechnungen in jeder Tabellenzeile die Antwort für das jeweilige Land: Steht dort „nur inländisch“, funktioniert ein PDF weiterhin.
BlueInvoice makes PDF invoices and checks VAT numbers; it does not create or send structured e-invoices.
Its PDF invoices remain valid for cross-border sales until 2030, and for domestic sales in every country without a live B2B mandate. For e-invoicing compliance where a country requires a structured e-invoice or a clearance platform, send through an e-invoicing provider or your accountant.
Before any cross-border business invoice, check your client's number with the VAT number checker, then create the invoice in the invoice generator.
ViDA, VAT in the Digital Age, is the EU package adopted on 11 March 2025 that sets common rules for e-invoicing in the EU. It lets member states mandate B2B e-invoicing without asking Brussels for permission, which is why so many national start dates fell in 2025 and 2026. From 1 July 2030, ViDA e-invoicing rules require structured e-invoices to EN 16931 and near real-time reporting for cross-border B2B sales.
Die europäische Norm, die festlegt, was eine elektronische Rechnung enthält: Verkäufer, Käufer, Positionen, Steuer, Summen und Zahlungsbedingungen sowie die Regeln für jedes Feld. FatturaPA, XRechnung, ZUGFeRD, Factur-X und die meisten KSeF-Profile basieren darauf, sodass jedes System, das die Norm unterstützt, eine konforme Rechnung lesen kann.
Ja, unter zwei Namen. Beides ist ein PDF mit einer eingebetteten XML-Datei nach EN 16931, sodass ein Mensch das PDF und ein System die Daten lesen kann. Deutschland nutzt den Namen ZUGFeRD, Frankreich Factur-X, und die aktuellen Versionen sind aufeinander abgestimmt.
Meistens nicht. Nationale Pflichten gelten für inländische B2B-Verkäufe, ein Lieferant in einem Land kann einem Unternehmen in einem anderen Land also weiterhin ein PDF schicken. Für grenzüberschreitende B2B-Verkäufe wird das strukturierte Format ab 1. Juli 2030 Pflicht.
Mostly not. Italy and Romania also require e-invoicing for B2C sales: the invoice goes through the national platform, and the consumer still gets a paper or PDF copy. In the other countries in the table, the mandates cover only sales between businesses and to the public sector.
Yes. B2G only means e-invoices are required for sales to the public sector (B2G e-invoicing), not yet between businesses. Some of these countries are consulting on B2B mandates, and many companies there already use Peppol voluntarily.
The UK is outside the EU and outside this table. It has announced mandatory e-invoicing for VAT invoices from April 2029; until then, a PDF invoice with the right VAT treatment works for UK and EU trade in both directions.
Not yet. The BlueInvoice invoice generator creates PDF invoices, which are valid in every country without a live B2B mandate. For countries that require a clearance platform or a structured format, use an e-invoicing provider or your accountant for now.
It shows the status as of November 2026, checked against government pages where available and against tax advisers' published updates. Dates do slip, so confirm with the country's tax authority before relying on a date for a high-value sale.
The editor works out the VAT and downloads a PDF, and the VAT number checker confirms your client's number against VIES before you send it.
