Section 01 · E-invoicing mandates
E-invoicing rules by country
E-invoicing mandates per country, with the official source behind every status. B2G and B2B obligations for the EU-27, Norway, Switzerland and the United Kingdom — an announced plan is never shown as law.
- Countries
- 30 countries
- B2B in force
- 8 countries
- ERP vendors
- 6 vendors · 58 country records
- Sources
- 63 distinct source links
- Last verified
All countries
30 countries shown
| Country | B2G | B2B | Model | Next dated step | Verified |
|---|---|---|---|---|---|
| Austria AT | In force | No mandate | None | — | |
| Belgium BE | In force | In force | Post-audit | 2028 (B2B)— | |
| Bulgaria BG | In force | No mandate | None | — | |
| Croatia HR | In force | In force | CTC / reporting | 1 January 2027 (B2B)— | |
| Cyprus CY | In force | No mandate | None | — | |
| Czechia CZ | In force | No mandate | None | — | |
| Denmark DK | In force | No mandate | None | — | |
| Estonia EE | In force | In force | Post-audit | — | |
| Finland FI | In force | No mandate | None | — | |
| France FR | In force | In force | CTC / reporting | 1 September 2027 (B2B)— | |
| Germany DE | In force | In force | Post-audit | 1 January 2027 (B2B)1 January 2028 (B2B)— | |
| Greece GR | In force | Unknown | CTC / reporting | — | |
| Hungary HU | In force | No mandate | CTC / reporting | — | |
| Ireland IE | In force | Announced | None | November 2028 (B2B)November 2029 (B2B)July 2030 (B2B)— | |
| Italy IT | In force | In force | Clearance | — | |
| Latvia LV | In force | Legislated (not yet in force) | None | 1 January 2028 (B2B)— | |
| Lithuania LT | In force | Proposed | None | 1 January 2028 (B2B)— | |
| Luxembourg LU | In force | No mandate | None | — | |
| Malta MT | In force | No mandate | None | — | |
| Netherlands NL | In force | No mandate | None | — | |
| Norway NO | In force | Legislated (not yet in force) | Post-audit | 1 January 2027 (B2B)1 January 2030 (B2B)— | |
| Poland PL | In force | In force | Clearance | 1 January 2027 (B2B)— | |
| Portugal PT | In force | No mandate | CTC / reporting | — | |
| Romania RO | In force | In force | Clearance | — | |
| Slovakia SK | In force | Legislated (not yet in force) | None | 1 January 2027 (B2B)1 July 2030 (B2B)— | |
| Slovenia SI | In force | Legislated (not yet in force) | None | 1 January 2028 (B2B)— | |
| Spain ES | In force | Legislated (not yet in force) | CTC / reporting | 1 January 2027 (B2B)1 July 2027 (B2B)— | |
| Sweden SE | In force | No mandate | None | — | |
| Switzerland CH | In force | Unknown | Unknown | — | |
| United Kingdom GB | In force | Announced | None | 2029 (B2B)— |
Upcoming deadlines (next 12 months)
Calculated on 18 October 2026 (the date this page was built; enable JavaScript to see today's list).
No dated deadlines in the next 12 months.
- 1 January 2027Croatia B2BTaxpayers outside the VAT system (e.g. flat-rate sole traders, liberal professions) must also issue and fiscalise eRačun In force
- 1 January 2027Germany B2BTransition ends for issuers with prior-year turnover above EUR 800,000: they must issue e-invoices (paper and other formats allowed for all issuers only until 31 Dec 2026) Legislated (not yet in force)
- 1 January 2027Norway B2BSales documentation for goods and services to other bookkeeping-obliged businesses must be issued as an electronic invoice (structured format suitable for automated processing), and purchases from them received as e-invoices (Bookkeeping Act section 10 as amended by LOV-2026-06-19-39); the ministry may grant exemptions by regulation Legislated (not yet in force)
- 1 January 2027Poland B2BEnd of the PLN 10,000/month relief: invoices outside KSeF no longer allowed under it Legislated (not yet in force)
- 1 January 2027Slovakia B2BVAT payers must issue a structured e-invoice (data structure per the European e-invoicing standard) within 15 days for domestic supplies to taxable persons and non-taxable legal persons established in Slovakia (exempt supplies and simplified invoices excluded); sending other than through a certified delivery service needs the recipient's consent, and invoice data is reported to the Financial Directorate through the delivery service within 5 days (Act No. 385/2025, new s. 85o VAT Act). Every recipient of such supplies must be able to receive e-invoices through a delivery service Legislated (not yet in force)
- 1 January 2027Spain B2Brelated requirementRelated invoicing-software requirement (not an e-invoice mandate): entities filing Corporate Income Tax must use invoicing systems (SIF) that meet the RRSIF / VERI*FACTU regulation (Royal Decree-law 15/2025) Legislated (not yet in force)
- 1 July 2027Spain B2Brelated requirementRelated invoicing-software requirement: all other taxpayers must have RRSIF/VERI*FACTU-compliant invoicing systems Legislated (not yet in force)
- 1 September 2027France B2BSmall and micro businesses (PME, TPE, micro-entrepreneurs) must issue e-invoices and start e-reporting Legislated (not yet in force)
- 2028not legally fixedBelgium B2BNear real-time electronic VAT reporting (e-reporting) planned, replacing the annual sales listing Announced
- 1 January 2028Germany B2BTransition ends for all issuers (prior-year turnover up to EUR 800,000) and for EDI procedures that do not meet the e-invoice definition: e-invoicing mandatory for all domestic B2B supplies Legislated (not yet in force)
- 1 January 2028Latvia B2BMandatory e-invoicing between Latvian-registered businesses, with e-invoice data submitted to the State Revenue Service (decentralised CTC model); postponed from 1 Jan 2026 by Accounting Law amendments of 5 Jun 2025 Legislated (not yet in force)
- 1 January 2028not legally fixedLithuania B2BMandatory e-invoicing targeted in connection with ViDA (target date per the EC factsheet; no legislation identified) Proposed
- 1 January 2028Slovenia B2BBusiness entities (all units in the Slovenian Business Register and natural persons carrying on an activity) must exchange only e-invoices for supplies of goods and services between them made in Slovenia: via registered e-delivery providers, the Peppol network (certified access points) or their own direct-exchange systems, not by e-mail; a free tax-authority application is available for small volumes (ZIERDED, Official Gazette No. 85/2025). Consumers receive e-invoices only by prior agreement Legislated (not yet in force)
- November 2028not legally fixedIreland B2BPhase 1: VAT-registered large corporates (managed by Revenue's Large Corporates Division) must issue e-invoices and report in real time for domestic B2B transactions; all businesses must be able to receive and process e-invoices Announced
- 2029not legally fixedUnited Kingdom B2BAll VAT invoices (typically B2B and B2G) must be issued and received as e-invoices, as announced at Budget 2025; a roadmap was to be published at Budget 2026 Announced
- November 2029not legally fixedIreland B2BPhase 2: domestic obligation extends to VAT-registered businesses engaged in cross-border EU B2B trade (subject to zero-rate VAT arrangements) Announced
- 1 January 2030Norway B2BBookkeeping must take place in an electronic accounting system (Bookkeeping Act section 7, fourth paragraph) Legislated (not yet in force)
- July 2030not legally fixedIreland B2BPhase 3: EU ViDA requirements for cross-border EU B2B transactions apply Announced
- 1 July 2030Slovakia B2BRemaining provisions of Act No. 385/2025 take effect (amended invoicing rules in ss. 71-76 and reporting rules in ss. 80-80a VAT Act); the EC factsheet describes this stage as extending the requirements to intra-community transactions in line with ViDA Legislated (not yet in force)
More in this section
- ERP supportWhat 6 ERP vendors document per country (58 records): Odoo, Business Central, Dynamics 365 F&O and more.
- EU / ViDAThe EU package and the cross-border digital reporting timeline.
- Formats15 explainers: Peppol BIS, XRechnung, Factur-X, FatturaPA, KSeF and others.
- GuidesClearance vs post-audit, receive vs send, multi-country checklist, ERP readiness.
How we research and classify: methodology. Rule changes: changelog and RSS feed.