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ERP ReferenceE-invoicing mandates

Guide

Which European countries mandate B2B e-invoicing?

Published · country facts come from our sourced data

Status of general domestic B2B e-invoicing obligations in the 30 countries we track. Sector-only rules are not counted. Each country page has the full timeline and sources.

In force (8)

  • Belgium — first B2B step: 1 January 2026
  • Croatia — first B2B step: 1 January 2026
  • Estonia — first B2B step: 1 July 2025
  • France — first B2B step: 1 September 2026
  • Germany — first B2B step: 1 January 2025
  • Italy — first B2B step: 1 January 2019
  • Poland — first B2B step: 1 February 2026
  • Romania — first B2B step: July 2022

Legislated (not yet in force) (5)

  • Latvia — first B2B step: 1 January 2028
  • Norway — first B2B step: 1 January 2027
  • Slovakia — first B2B step: 1 January 2027
  • Slovenia — first B2B step: 1 January 2028
  • Spain — first B2B step: 1 January 2027

Announced (2)

Proposed (1)

Unknown (2)

No mandate (12)

"Unknown" means we could not verify the status from an official source (see methodology).

More guides

Facts in this guide come from our country data; see each linked country page for its official sources. Last updated .