Electronic invoicing is transforming the way we do business in Europe. Stay up-to-date about the key requirements, compliance standards, and regulatory changes.
Updated 3/2026
| Country | Status | Key deadline(s) | Format / network | Important to note |
|---|---|---|---|---|
| Live — mandate already in effect | ||||
| 🇮🇹Italy | Live | Jan 2019All businesses | FatturaPA via SDI platform | Full B2B, B2C, and B2G scope |
| 🇷🇴Romania | Live | Jan 2024All VAT-registered | RO_CIUS via RO e-Factura | Real-time reporting required |
| 🇩🇪Germany | Live | Jan 2025Mandatory receiving (all) Jan 2027Mandatory sending (>€800k) Jan 2028Mandatory sending (all) |
XRechnung, ZUGFeRD, Peppol BIS 3.0; no central platform | EDI permitted if EN 16931 content can be extracted |
| 🇧🇪Belgium | Live | Jan 2026All VAT-registered | Peppol BIS 3.0 via Peppol network | Established entities only; non-established VAT numbers out of scope. Penalty-free grace period ending in 31 Mar 2026; fines will apply |
| 🇭🇷Croatia | Live | Jan 2026VAT-registered (send & receive) Jan 2027All businesses |
HR-CIUS (UBL/CII) via local eDelivery network; reporting to ePorezna central platform | Local network, not Peppol. Both issuer and receiver must report tax data |
| 🇬🇷Greece | Live |
Mar 2026Large businesses Oct 2026All businesses |
EN 16931 standard via myDATA platform, and then Peppol | Established entities only |
| 🇩🇰Denmark | Live | Jan 2026Receiving mandatory for all businesses | Peppol BIS 3.0 / Nemhandel (BIS 4 in development). OIOUBL 2.1 being phased out | Bookkeeping Act requires all standard and specialised bookkeeping systes to support the sending and receiving of e-invoices |
| 🇵🇱Poland | Live | Feb 2026Large taxpayers (>PLN 200M) Apr 2026All VAT-registered |
FA(3) via KSeF platform | Pre-clearance: invoice legally valid only after KSeF approval. Jan 2027: mandatory for micro-entrepreneurs. Penalty-free grace period throughout 2026; full enforcement from Jan 2027 |
| Confirmed — legislation passed, mandate upcoming | ||||
| 🇫🇷France | Confirmed | Sep 2026Receiving & sending (Medium and large businesses); Receiving invoices sent by medium and large businesses (All businesses) Sep 2027Sending & receiving (All businesses) |
UBL, CII, or Factur-X via accredited platforms (Plateformes Agréées / PAs, formerly PDPs) | Established businesses; non-established must comply with e-reporting. Mandate legally confirmed via 2026 Budget Law (approved 2 Feb 2026) |
| 🇸🇰Slovakia | Confirmed | Jan 2027All VAT-registered businesses | EN 16931 compliant format via Peppol network | Adopting the Peppol fiver-corner model. Transitional period until June 30, 2030. |
| 🇧🇦Bosnia & Herzegovina | Confirmed | ~2028B2C fiscal registers ~2029B2B and B2G e-invoicing |
Centralised platform (CPF/ESET) | Fiscalization Law passed upper house 12 Feb 2026. Covers B2B, B2G, and B2C. Note: Federation of BiH; Republika Srpska may have separate timeline |
| 🇱🇻Latvia | Confirmed | Jan 2028All businesses | Peppol BIS 3.0 | From January 2028, all invoices between domestic taxpayers must be electronic and reported to SRS (State Revenue Service) |
| Proposed — announced, legislation not yet adopted | ||||
| 🇳🇴Norway EEA | Proposed | Jan 2027Sending (proposed) Jan 2030Receiving + digital bookkeeping (proposed) |
EHF 3.0 / Peppol BIS 3.0 | B2G mandatory since 2019. Ministry of Finance formally instructed tax authority 16 Mar 2026 and submitted legislative bill to Storting; passage expected during 2026. Exemption for turnover <NOK 50,000 |
| 🇪🇸Spain | Proposed | TBC12 months after ministerial order (>€8M) TBC24 months after order (all others) |
EN 16931 compliant formats | B2G mandatory since 2015. B2B law passed but ministerial order not yet published |
| 🇪🇪Estonia | Proposed | 2027Mandatory e-invoicing for all VAT-registered B2B transactions | EN 16931 compliant formats; eXML 1.2 | B2G mandatory since 2019. |
| No B2B mandate — B2G only or voluntary | ||||
| 🇸🇪Sweden | B2G only | No B2B mandate confirmed | Svefaktura, Peppol BIS 3.0 (B2G) | High voluntary B2B adoption; ViDA alignment expected by 2030 |
| 🇫🇮Finland | B2G only | No B2B mandate confirmed | Finvoice 3.0, TEAPPSXML 3.0, Peppol BIS 3.0 | High voluntary B2B adoption; ViDA alignment expected by 2030 |
| 🇳🇱Netherlands | B2G partially | No B2B mandate confirmed | SI-UBL 2.0, Peppol BIS 3.0, UBL-OHNL, SETU (HR-XML) (B2G) | ViDA alignment expected by 2030 |
| 🇦🇹Austria | B2G only | No B2B mandate confirmed | ebInterface / Peppol BIS 3.0 (B2G) | B2G mandatory on federal level, locally not mandatory. B2B voluntary; ViDA by 2030 |
| 🇭🇺Hungary | Reporting only | Real-time reporting live | XML reporting to NAV | No e-invoicing mandate; B2B and B2C transactions must be reported to tax authorities in real-time. |
| 🇵🇹Portugal | B2G only | No B2B mandate confirmed | UBL 2.1, CEFACT (B2G) | No structured B2B mandate; ViDA alignment expected |
| 🇧🇬Bulgaria | B2G partially | No B2B mandate confirmed | EN 16931 compliant (B2G) | SAF-T e-reporting expected from 2027 onwards. |
| 🇨🇿Czech Republic | B2G partially | No B2B mandate confirmed | EN 16931 compliant (B2G) | ViDA alignment expected by 2030 |
| 🇮🇪Ireland | B2G partially | No B2B mandate confirmed | EN 16931 compliant (B2G) | ViDA alignment expected by 2030 |
| 🇱🇹Lithuania | B2G only | No B2B mandate confirmed | Peppol BIS 3.0 (B2G) | ViDA alignment expected by 2030 |
| 🇱🇺Luxembourg | B2G only | No B2B mandate confirmed | Peppol BIS 3.0 (B2G) | ViDA alignment expected by 2030 |
| 🇸🇮Slovenia | B2G only | No B2B mandate confirmed | EN 16931 compliant (B2G) | ViDA alignment expected by 2030 |
| 🇨🇾Cyprus | B2G partially | No B2B mandate confirmed | EN 16931 compliant (B2G) | ViDA alignment expected by 2030 |
| 🇲🇹Malta | B2G partially | No B2B mandate confirmed | Peppol BIS 3.0 (B2G) | ViDA alignment expected by 2030 |
| 🇮🇸Iceland EEA | B2G partially | No B2B mandate confirmed | EN 16931 compliant (B2G) | |
| 🇱🇮Liechtenstein EEA | Voluntary | No mandate confirmed | EN 16931-compliant formats accepted (B2G) | |
Listen in on our "E-invoicing in Europe" video podcast series. This series is tailored to software vendors across Europe to get up to date with the current situation and regional differences in e-invoicing legislation and landscape.
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