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The e-invoice in Europe
E-invoices have been mandatory for the public sector since April 1, 2019. In B2B, there are no requirements yet, but there is a consultation proposal that it will be mandatory for companies to send from 2028 and that it will be legally required to receive as well as digital accounting from 2030.
Digital developments are moving fast and are being accelerated by the ViDA reform, which will make e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.
Suppliers to the public sector must send e-invoices in EHF (Electronic Commerce Format/Peppol BIS Billing 3.0). The requirement applies under Norwegian procurement and the EHF specification is based on EN 16931.
No requirement yet, but the government has sent out a proposal for consultation: send e-invoices from January 1, 2028 and be able to receive e-invoices plus digital accounting from January 1, 2030 (with some exceptions).
EHF (EHF/Billing 3.0) and Peppol BIS Billing 3.0 over the Peppol network. Both comply with the EN 16931/UBL standard.
A little over a week ago (February 1), a new era for Polish trade began. With e-invoicing now mandatory for B2B...
On Friday, the European Committee for Standardization (CEN) approved the update of EN16931-1, the Union's standard for...
The UK is introducing mandatory e-invoicing for all VAT invoices - both B2B and B2G - from 2029. The decision was taken...
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