If you invoice in several European countries, treat e-invoicing as a portfolio of separate local projects with shared building blocks. This checklist is a starting point, not legal advice.
1. Map your exposure
- List every legal entity, VAT registration and fixed establishment by country.
- For each, note whether you sell B2B, B2G and/or B2C, and whether you only buy there. Many mandates first require you to receive e-invoices.
- Check our country pages for the scope of each mandate: some exclude non-established businesses or foreign VAT registrations.
2. Track the deadlines
Dated steps in the next 24 months in our data (as of 18 October 2026, the date this page was built):
- 1 January 2027 — Croatia (B2B): Taxpayers outside the VAT system (e.g. flat-rate sole traders, liberal professions) must also issue and fiscalise eRačun
- 1 January 2027 — Germany (B2B): Transition 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)
- 1 January 2027 — Norway (B2B): Sales 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
- 1 January 2027 — Poland (B2B): End of the PLN 10,000/month relief: invoices outside KSeF no longer allowed under it
- 1 January 2027 — Slovakia (B2B): VAT 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
- 1 January 2027 — Spain (B2B): Related 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)
- 1 July 2027 — Spain (B2B): Related invoicing-software requirement: all other taxpayers must have RRSIF/VERI*FACTU-compliant invoicing systems
- 1 September 2027 — France (B2B): Small and micro businesses (PME, TPE, micro-entrepreneurs) must issue e-invoices and start e-reporting
- 2028 (not legally fixed) — Belgium (B2B): Near real-time electronic VAT reporting (e-reporting) planned, replacing the annual sales listing
- 1 January 2028 — Germany (B2B): Transition 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
- 1 January 2028 — Latvia (B2B): Mandatory 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
- 1 January 2028 (not legally fixed) — Lithuania (B2B): Mandatory e-invoicing targeted in connection with ViDA (target date per the EC factsheet; no legislation identified)
- 1 January 2028 — Slovenia (B2B): Business 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
- November 2028 (not legally fixed) — Ireland (B2B): Phase 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
- 2029 (not legally fixed) — United Kingdom (B2B): All 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
- November 2029 (not legally fixed) — Ireland (B2B): Phase 2: domestic obligation extends to VAT-registered businesses engaged in cross-border EU B2B trade (subject to zero-rate VAT arrangements)
- 1 January 2030 — Norway (B2B): Bookkeeping must take place in an electronic accounting system (Bookkeeping Act section 7, fourth paragraph)
- July 2030 (not legally fixed) — Ireland (B2B): Phase 3: EU ViDA requirements for cross-border EU B2B transactions apply
- 1 July 2030 — Slovakia (B2B): Remaining 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
3. Decide per country: model, format, channel
- Which model applies (clearance, post-audit or reporting)?
- Which formats are accepted (format explainers) and which channel (Peppol, national platform, accredited platform)?
- Can one provider cover several countries, or do you need local providers?
4. Check your ERP
- Look up your system on our ERP support pages; only vendor-documented support is shown.
- Ask the vendor which version, add-on or partner is needed per country, and who maintains format updates.
5. Prepare data and processes
- Master data: VAT numbers, company identifiers, electronic addresses (for example Peppol IDs) for customers and suppliers.
- Archiving: keep e-invoices in their original structured format as local rules require.
- Exceptions: credit notes, corrections, rejections and what happens if a platform is down.
6. Monitor
Rules move, and postponements are common. Follow the RSS feed of recorded changes and check the entries for your countries.