Many e-invoicing mandates start by requiring businesses to be able to receive e-invoices, and only later require them to send them. If you only buy in a country, you may still be affected.
Examples from official sources
- Germany: since 1 January 2025 all businesses must be able to receive EN 16931 e-invoices (an e-mail address is enough); issuing becomes mandatory after transition periods ending on 31 December 2026 and 31 December 2027.
- France: from 1 September 2026 every VAT-liable business must be able to receive e-invoices via an accredited platform; small and micro businesses must start issuing from 1 September 2027.
- Croatia: in 2026, taxpayers outside the VAT system must receive and fiscalise e-invoices; they must issue them from 1 January 2027.
B2G works the same way
Directive 2014/55/EU obliged public bodies to receive EN 16931 e-invoices; whether suppliers must send them is a national choice. Our country pages show, step by step, whether an obligation is to send, receive or both.
What to check
- Can your accounts-payable process ingest structured e-invoices (not just PDFs)?
- Are you registered on the right network or platform so suppliers can reach you?
- Do you archive received e-invoices in their original format?