| 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) |
| 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
|
|
ES
Spain
|
Proposed
|
TBC
12 months after ministerial order (>€8M)
TBC
24 months after order (all others)
|
EN 16931 compliant formats |
B2G mandatory since 2015. B2B law passed but ministerial order not yet published |
|
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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