The morning read on Europe's digital policy Saturday 31 October 2026
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E-invoicing mandates in Europe: country-by-country timeline to 2030

As of October 2026, mandatory business-to-business (B2B) e-invoicing is in force in Italy, Romania, Belgium, Croatia, Poland and Greece, and France started its reform on 1 September 2026. Germany's issuing obligation applies to larger suppliers from 1 January 2027 and to all suppliers from 1 January 2028, Slovakia starts on 1 January 2027 and Spain on 6 October 2027. From 1 July 2030, the EU's VAT in the Digital Age (ViDA) rules make e-invoicing and near real-time reporting compulsory for B2B trade between member states.

Dates are as of October 2026 (last checked on 30 October 2026). National calendars have shifted before, so confirm with the tax authority before planning a rollout.

What counts as an e-invoice

Under these mandates, an e-invoice is a structured file, usually XML, that software can process automatically; a plain PDF sent by email does not qualify. Italy, Poland and Romania route invoices through a state platform, Belgium and Slovakia use the Peppol network, France uses state-registered private platforms, and Germany leaves the channel to the parties.

Timeline at a glance

  • 1 January 2019: Italy, B2B and B2C invoices through SdI.
  • 1 January 2024: Romania, B2B invoices through RO e-Factura.
  • 1 January 2025: Germany, every domestic business must be able to receive e-invoices.
  • 1 January 2026: Belgium; Croatia, for VAT-registered businesses.
  • 1 February 2026: Poland, issuing for the largest companies and receiving for all.
  • 1 April 2026: Poland, issuing for all other taxpayers.
  • 1 September 2026: France, receiving for all and issuing for large and intermediate-sized companies.
  • 1 October 2026: Greece, all remaining businesses (transitional period to 31 December 2026).
  • 1 January 2027: Germany, suppliers with prior-year turnover above EUR 800,000; Poland, remaining small invoicers and KSeF penalties; Croatia, issuing by businesses outside VAT; Slovakia.
  • 1 September 2027: France, SMEs and micro-businesses.
  • 6 October 2027: Spain, businesses with VAT turnover above EUR 8 million.
  • 1 January 2028: Germany, all suppliers; Latvia; Slovenia.
  • 6 October 2028: Spain, all other businesses and the self-employed.
  • 1 November 2028: Ireland, large corporates (legislation pending).
  • 1 July 2030: EU-wide e-invoicing and digital reporting for intra-EU B2B supplies.

Country by country

Germany: receiving since 2025, issuing from 2027

Every domestic business has had to be able to receive e-invoices from German suppliers since 1 January 2025; an email inbox is enough. The finance ministry's FAQ sets out the transition for issuing:

  • Until 31 December 2026, any supplier may still send paper invoices, or PDFs and other formats if the customer agrees.
  • In 2027, only suppliers whose previous-year turnover was EUR 800,000 or less keep that option.
  • From 1 January 2028, all suppliers must issue e-invoices, and EDI procedures that fall short of the rules must also end.

Accepted formats include XRechnung and ZUGFeRD from version 2.0.1, except its MINIMUM and BASIC-WL profiles. Invoices up to EUR 250 gross, tickets, supplies by small businesses under the Kleinunternehmer scheme and sales to consumers are exempt.

Poland: KSeF deadlines

The National e-Invoice System (KSeF) became mandatory in stages, according to the Ministry of Finance's KSeF portal:

  • 1 February 2026: issuing for companies with 2024 sales above PLN 200 million including VAT; receiving through KSeF for all taxpayers.
  • 1 April 2026: issuing for everyone else.
  • Until 31 December 2026: invoices totalling no more than PLN 10,000 a month including VAT, and invoices from cash registers, may stay outside KSeF.
  • 1 January 2027: those small invoicers join, and penalties for KSeF breaches, deferred until then, can apply.

France: reform live since 1 September 2026

The tax administration applies a two-step calendar:

  • 1 September 2026: every business must be able to receive e-invoices, and large and intermediate-sized companies must issue them and transmit transaction and payment data (e-reporting).
  • 1 September 2027: SMEs and micro-enterprises, including auto-entrepreneurs, follow.

Invoices between French businesses go through a state-registered approved platform (plateforme agréée) in UBL, CII or a mixed format. Sales to consumers and transactions with foreign businesses are covered by e-reporting instead.

Belgium: Peppol e-invoicing since 1 January 2026

Belgian VAT-registered businesses have had to exchange structured e-invoices over Peppol since 1 January 2026, says the federal e-invoicing portal. Firms using the small-business VAT exemption are covered; VAT-registered businesses not established in Belgium are currently outside the obligation, although the law is being amended on this point. The penalty tolerance for the first three months of 2026 has ended. E-reporting to the tax authority is planned for 2028 under the coalition agreement but, according to the official FAQ, is not yet law.

Croatia: Fiscalisation 2.0

Under the Fiscalisation Act (Official Gazette 89/25), VAT-registered businesses have had to issue, receive and fiscalise B2B e-invoices since 1 January 2026, meaning set invoice data is sent to the tax authority. Businesses outside the VAT system had to start receiving e-invoices on the same date and must start issuing them on 1 January 2027, the Tax Administration says.

Spain: B2B e-invoicing from October 2027

Royal Decree 238/2026 implements the B2B mandate created by the Crea y Crece law. The clock started when Order HAC/1028/2026 took effect on 6 October 2026, according to the Tax Agency (AEAT):

  • 6 October 2027: businesses whose VAT turnover exceeded EUR 8 million in the previous year must issue and receive e-invoices and report invoice and payment status. For a year, they must also attach a PDF for businesses not yet covered.
  • 6 October 2028: all other businesses and the self-employed; companies also start status reporting.
  • 6 October 2029: status reporting for self-employed individuals and entities under the income attribution regime.

Spain's separate billing-software rules, VeriFactu, are currently due to apply from 1 January 2027 for corporate taxpayers and 1 July 2027 for others. On 5 October 2026 the Ministry of Finance published a note on postponing the VeriFactu deadline; check the final dates before planning.

Greece: all businesses since 1 October 2026

Greece phased in mandatory e-invoicing for domestic and non-EU B2B transactions during 2026: businesses with gross revenue above EUR 1 million first, then all remaining businesses from 1 October 2026, with a transitional period running to 31 December 2026, according to the European Commission's country page.

Slovakia: 1 January 2027

From 1 January 2027, VAT payers must issue, send and receive e-invoices for domestic transactions defined by law, and businesses not registered for VAT must be able to receive them, the Financial Administration says. Invoices travel through certified Peppol providers under Act 385/2025. For more on the region, see our Eastern Europe section.

Italy, Romania and Hungary: established systems

  • Italy: B2B and B2C e-invoices have gone through the Sistema di Interscambio (SdI) since 1 January 2019 (Commission).
  • Romania: B2B e-invoicing through RO e-Factura since 1 January 2024 and B2C since January 2025 (Commission).
  • Hungary: no general B2B e-invoicing mandate, but invoice data has been reported to the tax authority through the Online Számla system since 2018, with the scope widened in 2021 (Commission).

Next in line: Latvia, Slovenia, Ireland and the UK

  • Latvia: B2B e-invoicing from 1 January 2028 under amendments to the Accounting Law (Commission).
  • Slovenia: mandatory exchange of B2B e-invoices from 1 January 2028 (Commission).
  • Ireland: under Revenue's plan, about 2,400 large corporates must issue e-invoices and report data in real time for domestic B2B sales from 1 November 2028, when all businesses must be able to receive them. Firms trading within the EU follow on 1 November 2029. The Finance Bill (No. 2) 2026 containing the rules is still before parliament.
  • United Kingdom: the government said in November 2025 that e-invoicing will be mandatory for all VAT invoices from 2029.

No general B2B mandate yet

The Commission's country pages, updated in October 2026, show no general B2B e-invoicing mandate in Austria, Bulgaria, Cyprus, Czechia, Denmark, Finland, Lithuania, Luxembourg, Malta, Portugal or Sweden. The Netherlands announced in September 2026 that B2B e-invoicing will become mandatory from 1 July 2030; the rules are not yet law.

ViDA: the EU-wide deadlines

The VAT in the Digital Age package was adopted on 11 March 2025. Its e-invoicing rules are in Directive (EU) 2025/516, which entered into force on 14 April 2025. According to Spain's Tax Agency and the European Commission:

  • Since April 2025: member states can make domestic e-invoicing mandatory without first asking the Council for a derogation.
  • 1 July 2030: e-invoicing and near real-time digital reporting become mandatory for B2B supplies between member states, replacing the current VIES recapitulative system.
  • 1 January 2035: countries that already run national real-time systems must align them with the EU rules.

Cross-border sellers will therefore follow national rules for domestic invoices and a common EU layer for intra-EU B2B invoices. See also our Digital Economy and GovTech sections.

Frequently asked questions

When does e-invoicing become mandatory in Germany?

Businesses have had to be able to receive e-invoices since 1 January 2025. Issuing becomes mandatory from 1 January 2027 for suppliers with prior-year turnover above EUR 800,000 and from 1 January 2028 for everyone else.

What are the KSeF deadlines in Poland?

KSeF became mandatory on 1 February 2026 for companies with 2024 sales above PLN 200 million and on 1 April 2026 for other taxpayers. Small invoicers with up to PLN 10,000 of invoiced sales a month have until 1 January 2027, when KSeF penalties also start.

Is e-invoicing mandatory across the EU from 2030?

Only for B2B supplies between member states: under ViDA, e-invoicing and near real-time digital reporting apply to intra-EU B2B transactions from 1 July 2030. Domestic invoices remain subject to each country's own rules.

When does Spain's B2B e-invoicing mandate start?

On 6 October 2027 for businesses with VAT turnover above EUR 8 million, and on 6 October 2028 for all other businesses and the self-employed.