Welcome to our comprehensive guide to e-invoicing across Europe. Here you will find detailed information on EU rules, national legislation and different invoice formats for the countries that are the largest markets for Swedish companies.
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Updated 8/2026
B2B e-invoicing mandates across Europe
8
Live mandates
5
Confirmed
2
Proposed
16
B2G / voluntary
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| Country | Status | Key deadline(s) | Format / network | Important to note |
|---|---|---|---|---|
| Live — mandate already in effect | ||||
| IT Italy | Live |
Jan 2019
All businesses
|
FatturaPA via SDI platform | Full B2B, B2C, and B2G scope |
| RO Romania | Live |
Jan 2024
All VAT-registered
|
RO_CIUS via RO e-Factura | Real-time reporting required |
| DE Germany | Live |
Jan 2025
Mandatory receiving (all)
Jan 2027
Mandatory sending (>€800k)
Jan 2028
Mandatory sending (all)
|
XRechnung, ZUGFeRD, Peppol BIS 3.0; no central platform | EDI permitted if EN 16931 content can be extracted |
| BE Belgium | Live |
Jan 2026
All 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 |
| HR Croatia | Live |
Jan 2026
VAT-registered (send & receive)
Jan 2027
All 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 |
| GR Greece | Live |
Mar 2026
Large businesses
Oct 2026
All businesses
|
EN 16931 standard via myDATA platform, and then Peppol | Established entities only |
| DK Denmark | Live |
Jan 2026
Receiving 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 systems to support the sending and receiving of e-invoices |
| PL Poland | Live |
Feb 2026
Large taxpayers (>PLN 200M)
Apr 2026
All 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 | ||||
| FR France | Confirmed |
Sep 2026
Receiving & sending (medium and large businesses); receiving invoices sent by medium and large businesses (all businesses)
Sep 2027
Sending & 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) |
| SK Slovakia | Confirmed |
Jan 2027
All VAT-registered businesses
|
EN 16931 compliant format via Peppol network | Adopting the Peppol five-corner model. Transitional period until June 30 2030. |
| BA Bosnia & Herzegovina | Confirmed |
~2028
B2C fiscal registers
~2029
B2B 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 |
| LV Latvia | Confirmed |
Jan 2028
All businesses
|
Peppol BIS 3.0 | From January 2028, all invoices between domestic taxpayers must be electronic and reported to SRS (State Revenue Service) |
| ES Spain | Confirmed |
Oct 2027
Turnover >€8M
Oct 2028
All other businesses
|
EN 16931 compliant formats | B2G mandatory since 2015. B2B law passed but ministerial order not yet published |
| Proposed — announced, legislation not yet adopted | ||||
| NO Norway EEA | Proposed |
Jan 2027
Sending (proposed)
Jan 2030
Receiving + 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 |
| EE Estonia | Proposed |
2027
Mandatory 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 | ||||
| SE Sweden | B2G only |
No B2B mandate confirmed
|
Svefaktura, Peppol BIS 3.0 (B2G) | High voluntary B2B adoption; ViDA alignment expected by 2030 |
| FI 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 |
| NL 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 |
| AT 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 |
| HU 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. |
| PT Portugal | B2G only |
No B2B mandate confirmed
|
UBL 2.1, CEFACT (B2G) | No structured B2B mandate; ViDA alignment expected |
| BG Bulgaria | B2G partially |
No B2B mandate confirmed
|
EN 16931 compliant (B2G) | SAF-T e-reporting expected from 2027 onwards. |
| CZ Czech Republic | B2G partially |
No B2B mandate confirmed
|
EN 16931 compliant (B2G) | ViDA alignment expected by 2030 |
| IE Ireland | B2G partially |
No B2B mandate confirmed
|
EN 16931 compliant (B2G) | ViDA alignment expected by 2030 |
| LT Lithuania | B2G only |
No B2B mandate confirmed
|
Peppol BIS 3.0 (B2G) | ViDA alignment expected by 2030 |
| LU Luxembourg | B2G only |
No B2B mandate confirmed
|
Peppol BIS 3.0 (B2G) | ViDA alignment expected by 2030 |
| SI Slovenia | B2G only |
No B2B mandate confirmed
|
EN 16931 compliant (B2G) | ViDA alignment expected by 2030 |
| CY Cyprus | B2G partially |
No B2B mandate confirmed
|
EN 16931 compliant (B2G) | ViDA alignment expected by 2030 |
| MT Malta | B2G partially |
No B2B mandate confirmed
|
Peppol BIS 3.0 (B2G) | ViDA alignment expected by 2030 |
| IS Iceland EEA | B2G partially |
No B2B mandate confirmed
|
EN 16931 compliant (B2G) | |
| LI Liechtenstein EEA | Voluntary |
No mandate confirmed
|
EN 16931-compliant formats accepted (B2G) | |
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