EU E-Invoicing Requirements by Country
Overview of mandatory B2B electronic invoicing rollout across EU member states. Need to create a compliant invoice? Open invoice generator or check VAT numbers with the VAT checker.
| Country | Status | Key Dates | Format / Platform |
|---|---|---|---|
| 🇮🇹 Italy | Live / mandatory | Jan 2019: all B2B/B2C; Jan 2024: SMEs included Domestic only - cross-border invoices do not go through SdI |
FatturaPA via SdI clearance platform |
| 🇩🇪 Germany | Live / mandatory | Jan 2025: all must receive; Jan 2027: sending >€800k; Jan 2028: all sending Domestic B2B only - cross-border transactions are exempt from the mandate |
XRechnung / ZUGFeRD, EN 16931, Peppol |
| 🇷🇴 Romania | Live / mandatory | Jan 2024: all B2B; Jan 2025: B2C added Domestic transactions only - cross-border VAT reporting handled separately |
RO e-Factura platform |
| 🇬🇷 Greece | Launching 2026 | Feb 2026: B2B via myDATA Domestic B2B focus - cross-border scope not yet confirmed |
myDATA or certified providers, Peppol-based |
| 🇧🇪 Belgium | Launching 2026 | Jan 2026: all B2B sending & receiving; 2028: e-reporting Domestic B2B - cross-border not in initial mandate scope |
Peppol, UBL 2.1 |
| 🇵🇱 Poland | Launching 2026 | Feb 2026: large taxpayers; Apr 2026: all VAT-registered Domestic B2B only - cross-border transactions temporarily excluded from KSeF |
KSeF clearance system |
| 🇫🇷 France | Launching 2026 | Sep 2026: all receive + large/mid send; Sep 2027: SMEs send Domestic B2B - cross-border covered by separate e-reporting obligations |
PPF portal or registered PDPs |
| 🇭🇷 Croatia | Launching 2026 | 2026: mandatory B2B (date TBC) Expected domestic scope - cross-border details not yet published |
EN 16931 expected |
| 🇸🇰 Slovakia | Launching 2026 | B2G since 2023; 2026: B2B CTC planned Domestic focus - cross-border scope TBC |
CTC system under development |
| 🇩🇰 Denmark | Launching 2026 | Jan 2026: B2B phased in Domestic B2B - cross-border via Peppol network where supported |
Peppol network |
| 🇪🇸 Spain | Planned 2027+ | 12 months after regulation: >€8M; 24 months: all others Domestic B2B - cross-border excluded from current draft law |
Draft law, not yet final |
| 🇪🇪 Estonia | Planned 2027+ | B2G since 2019–2021; Jul 2025: buyer-choice; 2027: fully mandatory Domestic B2B - cross-border via Peppol where applicable |
Peppol, operator-based |
| 🇱🇻 Latvia | B2G only / partial | Jan 2025: B2G; Jan 2028: B2B + reporting B2G domestic only - no cross-border mandate |
State Revenue Service (VID), Peppol |
| 🇭🇺 Hungary | B2G only / partial | All invoices: report to NTCA within 24h Reporting applies to cross-border B2B invoices too - but no exchange mandate |
RTIR real-time reporting, no B2B exchange mandate |
| 🇫🇮 Finland | B2G only / partial | B2G mandatory; B2B must accept (law 2020); sending voluntary No cross-border mandate - domestic B2G only |
Peppol, no B2B sending mandate |
| 🇸🇪 Sweden | B2G only / partial | B2G since 2008–2019; B2B voluntary No cross-border mandate - B2G domestic only |
Peppol, B2B voluntary |
| 🇦🇹 Austria | B2G only / partial | B2G central gov mandatory; B2B voluntary No cross-border mandate - domestic B2G only |
Peppol, no B2B mandate confirmed |
| 🇳🇱 Netherlands | B2G only / partial | B2G via Peppol since 2019; B2B voluntary No cross-border mandate - domestic B2G only |
Peppol, no B2B mandate yet |
| 🇮🇪 Ireland | B2G only / partial | Public consultation launched for B2B/B2G real-time reporting No mandate yet - cross-border scope under consultation |
No 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 |
| 🇨🇿 Czech Republic | B2G only / partial | No B2B mandate confirmed; B2G in progress No cross-border mandate - under discussion |
Under discussion |
| 🇱🇺 Luxembourg | B2G only / partial | B2G progressing; B2B: no mandate No cross-border mandate - B2G domestic only |
Peppol expected |
| 🇧🇬 Bulgaria | B2G only / partial | B2G discussions ongoing; no B2B timeline No cross-border mandate - under review |
Under review |
| No countries match this filter. | |||
EU-wide (ViDA): Cross-border B2B e-invoicing + digital reporting mandatory by July 2030. Full harmonisation deadline January 2035.
Status guide
Live / mandatory
E-invoicing already required by law for domestic B2B transactions.
Launching 2026
Mandate confirmed and going live during 2026.
Planned 2027+
Mandate announced or in legislation but effective 2027 or later.
B2G only / partial
Mandate only covers invoices sent to government entities. No B2B requirement yet.
Abbreviations
B2B Business to Business
B2G Business to Government
B2C Business to Consumer
CTC Continuous Transaction Controls (real-time clearance)
ViDA VAT in the Digital Age (EU regulation)
Peppol Pan-European Public Procurement OnLine
UBL Universal Business Language (XML invoice format)
EN 16931 European standard for electronic invoicing
SAF-T Standard Audit File for Tax