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E-invoicing mandates

What you must be able to do, and by when — verified against official sources.

🇦🇹

Austria

Upcoming ebInterface / Peppol (B2G)

  1. 1 Jul 2030

    No national B2B mandate announced (B2G mandatory since 2014) — intra-EU obligations arrive via ViDA

Official documents

Recent changes

  • 2025-03-11 ViDA adopted (Directive 2025/516): cross-border digital reporting from 1 July 2030. No Austrian implementing legislation or official B2B-mandate announcement found as of July 2026. ↗

Source: https://www.erechnung.gv.at/erb/de_AT/legal · Price checked on 16 Jul 2026

🇧🇪

Belgium

In force Peppol BIS

  1. 1 Jan 2026

    Structured e-invoicing via Peppol mandatory for domestic B2B

  2. 31 Dec 2027

    120% tax deduction for e-invoicing software — small businesses and the self-employed (until the end of 2027)

Official documents

Penalties for non-compliance

  • KB 8 juli 2025 (art. 5, KB nr. 44): graduated fines for not having the technical means to issue/receive structured e-invoices — €1,500 (first violation), €3,000 (second), €5,000 (each subsequent); a violation counts as repeat only ≥3 months after the previous fine. Source ↗
  • Tolerance: during Q1 2026 the FPS Finance did not impose penalties on enterprises acting in good faith that made timely, reasonable compliance efforts (case-by-case). Source ↗

Recent changes

  • 2025-07-14 Royal Decree published: technical implementation rules + graduated fines (€1,500/€3,000/€5,000), effective 1 January 2026. ↗
  • 2025-12-18 FPS Finance announced a Q1-2026 tolerance period (no penalties for good-faith efforts); no postponement of the obligation itself. ↗
  • 2025-01-31 Coalition agreement: near-real-time e-reporting of B2B invoice data planned for 2028 (not yet law); ViDA alignment by 1 July 2030. ↗

Source: https://einvoice.belgium.be/ · Price checked on 16 Jul 2026

🇩🇪

Germany

In force XRechnung / ZUGFeRD (EN 16931)

  1. 1 Jan 2025

    All German businesses must be able to receive e-invoices (B2B)

  2. 1 Jan 2027

    Businesses with turnover above €800k must send e-invoices

  3. 1 Jan 2028

    All businesses must send e-invoices

Official documents

Penalties for non-compliance

  • Where an E-Rechnung was mandatory but a paper/PDF invoice was issued instead, it is not a proper invoice — the recipient in principle loses the input VAT deduction (Vorsteuerabzug) unless corrected (BMF-Schreiben 15-10-2025, UStAE). Source ↗
  • § 26a Abs. 2 UStG: intentionally or recklessly failing to issue a (timely) invoice contrary to § 14 Abs. 2 Satz 2 UStG can be fined up to €5,000. Source ↗

Recent changes

  • 2025-10-15 Second BMF letter on the E-Rechnung: rules on format errors, validation, corrections, and confirmation that a non-e-invoice does not support input VAT deduction where an E-Rechnung was mandatory. ↗
  • 2026-03-23 BMF updated the official E-Rechnung FAQ (transition periods to end 2026/2027, receiving duty, formats, exceptions). ↗

Source: https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html · Price checked on 16 Jul 2026

🇩🇰

Denmark

In force Bogføringslov — digitale boekhouding (NemHandel/Peppol)

  1. 1 Jul 2024

    Digital bookkeeping mandatory for companies using standard ERP systems

  2. 1 Jan 2026

    Extended to sole traders with turnover above DKK 300k

Official documents

Penalties for non-compliance

  • Bookkeeping Act § 33: violations of the digital-bookkeeping duty are punishable by fines scaled to turnover, gravity, duration and repetition (aggravated fines for extensive violations); no fixed statutory maximum. Source ↗

Recent changes

  • 2025-03-20 Commencement order BEK 297/2025: final phase (sole traders/associations above DKK 300k) in force from financial years starting 1 January 2026. ↗

Source: https://erhvervsstyrelsen.dk/vejledning-bogfoeringsloven

🇪🇸

Spain

Upcoming Verifactu (AEAT) + Crea y Crece (B2B)

  1. 1 Jan 2027

    Verifactu-certified invoicing software mandatory for companies

  2. 1 Jul 2027

    Verifactu-certified invoicing software mandatory for self-employed

  3. 1 Oct 2027

    B2B e-invoicing mandatory for businesses with turnover above €8M

  4. 1 Oct 2028

    B2B e-invoicing mandatory for all businesses

Official documents

Penalties for non-compliance

  • Crea y Crece (Ley 56/2007 art. 2 bis(9)): businesses failing to offer or give access to e-invoices face a warning or fine of up to €10,000. Source ↗
  • Verifactu (art. 201 bis Ley General Tributaria): €150,000 per year for making/selling non-compliant invoicing systems (+€1,000 per non-certified system sold); €50,000 per year for using non-certified systems where required. Source ↗

Recent changes

  • 2025-04-01 RD 254/2025 postponed Verifactu deadlines to 1 January 2026 / 1 July 2026. ↗
  • 2025-12-02 RD-ley 15/2025 postponed Verifactu again by a year: 1 January 2027 (companies) and 1 July 2027 (others); until then AEAT treats it as a voluntary testing period. ↗

Source: https://sede.agenciatributaria.gob.es/

🇫🇷

France

Upcoming Plateformes agréées (Factur-X / UBL / CII)

  1. 1 Sep 2026

    All businesses must be able to receive e-invoices; large and mid-size businesses (GE + ETI) must send

  2. 1 Sep 2027

    All businesses must send e-invoices via an approved platform (plateforme agréée)

Official documents

Penalties for non-compliance

  • CGI art. 1737 (as amended by Law 2026-103): €50 fine per invoice not issued electronically, capped at €15,000/year (platforms: €50/invoice, cap €45,000). First offence corrected within 30 days is not fined. Source ↗
  • CGI art. 1788 D: €500 per missed e-reporting transmission, capped at €15,000/year (platforms: €750, cap €100,000). Source ↗

Recent changes

  • 2026-01-16 DGFiP published the official list of approved platforms (plateformes agréées/PDP) plus an identifying logo; updated regularly. ↗
  • 2026-02-19 Law 2026-103 raised the e-invoicing/e-reporting fines (art. 1737: €50 per invoice; art. 1788 D: €500 per transmission), in force since 21 February 2026. ↗

Source: https://www.impots.gouv.fr/facturation-electronique-et-plateformes-agreees · Price checked on 16 Jul 2026

🇮🇹

Italy

In force SdI — Sistema di Interscambio (FatturaPA)

  1. 1 Jan 2019

    E-invoicing via SdI mandatory for all B2B and B2C invoices

  2. 1 Jan 2024

    Extended to all flat-rate (forfettario) businesses

Official documents

Penalties for non-compliance

  • Art. 6 D.Lgs. 471/1997 (since the Sept 2024 reform): failing to issue an invoice via SdI is fined at 70% of the VAT on the undocumented amount (min. €300); €250–€2,000 fixed if tax settlement is unaffected. Source ↗

Recent changes

  • 2024-12-10 EU Council extended Italy's e-invoicing derogation through 31 December 2027 (Decision 2024/3150). ↗
  • 2025-01-31 Technical specifications v1.9: new document type TD29 (reporting omitted invoicing), RF20 regime code, simplified-invoice cap removed for forfettari. ↗

Source: https://www.fatturapa.gov.it/

🇳🇱

Netherlands

Upcoming Peppol (B2G) — B2B volgt via ViDA

  1. 1 Jul 2030

    No national B2B mandate yet — a Dutch mandate is in preparation (draft-law consultation expected late 2026); intra-EU obligations arrive via ViDA

Official documents

Recent changes

  • 2025-06-26 Kamerbrief on national ViDA implementation of the e-invoicing/digital-reporting pillar. ↗
  • 2026-03-26 Bill implementing the ViDA single-VAT-registration pillar submitted to parliament; the e-invoicing pillar follows separately. ↗

Source: https://www.logius.nl/onze-dienstverlening/gegevensuitwisseling/e-factureren/hoe-werkt-het · Price checked on 16 Jul 2026

🇵🇱

Poland

In force KSeF — Krajowy System e-Faktur

  1. 1 Feb 2026

    KSeF mandatory for large businesses (turnover above PLN 200M)

  2. 1 Apr 2026

    KSeF mandatory for all businesses

Official documents

Penalties for non-compliance

  • Art. 106ni VAT Act: for failing to issue a structured invoice via KSeF, a fine of up to 100% of the VAT amount on the invoice (or up to 18.7% of gross for invoices without VAT). Per the official FAQ, penalties apply only to violations from 1 January 2027. Source ↗

Recent changes

  • 2025-06-30 Ministry of Finance published the KSeF 2.0 API documentation and announced the FA(3) invoice schema (replacing FA(2) from 1 February 2026). ↗
  • 2025-09-01 Final KSeF act published (Dz.U. 2025 poz. 1203): 1 Feb 2026 / 1 Apr 2026, penalties deferred to 1 January 2027, offline modes and micro-seller transition until 2027. ↗

Source: https://www.podatki.gov.pl/ksef/

🇵🇹

Portugal

In force Software certificado (AT) + SAF-T PT

  1. 1 Jan 2019

    Certified invoicing software (AT) mandatory above €50k turnover

Official documents

Penalties for non-compliance

  • RGIT art. 128: not using certified invoicing software — or selling/using non-compliant invoicing software — is fined €1,500 to €18,750. Source ↗

Recent changes

  • 2025-12-30 State Budget 2026: PDF-as-e-invoice tolerance extended to 31 December 2026 (qualified signature/EDI expected from 1 January 2027); B2G deadline for SMEs moved to 1 January 2027. ↗

Source: https://info.portaldasfinancas.gov.pt/

🇷🇴

Romania

In force RO e-Factura (ANAF)

  1. 1 Jul 2024

    RO e-Factura mandatory for all domestic B2B invoices

Official documents

Penalties for non-compliance

  • Late transmission to RO e-Factura: fines RON 5,000–10,000 (large taxpayers), RON 2,500–5,000 (medium), RON 1,000–2,500 (others). Source ↗
  • From 1 July 2024: issuing or recording a B2B invoice outside the system is fined at 15% of the total invoice value (issuer and recipient). Source ↗

Recent changes

  • 2025-01-01 B2C invoice reporting through RO e-Factura became mandatory. ↗

Source: https://mfinante.gov.ro/ro/web/efactura

🇪🇺

European Union

Upcoming ViDA — VAT in the Digital Age

  1. 1 Jul 2030

    ViDA: digital reporting and e-invoicing for intra-EU B2B transactions

Official documents

Recent changes

  • 2025-03-11 Council adopted the ViDA package (one directive, two regulations); published in the Official Journal on 25 March 2025. ↗
  • 2025-04-14 ViDA entered into force: member states may now mandate domestic e-invoicing without an individual EU derogation. ↗

Source: https://taxation-customs.ec.europa.eu/taxation/vat/vat-digital-age-vida_en · Price checked on 16 Jul 2026

Frequently asked questions

›Is a PDF invoice sent by e-mail an e-invoice?

No. An e-invoice is a structured, machine-readable file that complies with the European standard EN 16931 (such as XRechnung, ZUGFeRD/Factur-X or Peppol BIS). A PDF only contains an image of the invoice, not structured data.

›What is Peppol?

Peppol is an international network for exchanging e-invoices and other business documents between certified access points. A sender delivers the invoice to its access point; the network routes it to the recipient's access point. It is managed by OpenPeppol.

›What is ViDA and when does it apply?

ViDA (VAT in the Digital Age) is the EU package that makes e-invoicing and digital reporting mandatory for intra-EU B2B transactions from 1 July 2030, and allows member states to introduce national mandates without prior EU approval.

›Do these dates ever change?

Yes — several countries have postponed their mandates before (Poland and France among them). That is why every date on this site carries its official source and a verification date, and our timeline is updated when official announcements are published.

›Which EU countries already mandate e-invoicing?

Italy (SdI, since 2019), Romania (RO e-Factura, 2024) and Belgium (Peppol, 2026) run full domestic B2B mandates; Poland's KSeF follows in February/April 2026. Germany requires receiving since 2025 with sending phased 2027–2028, and France phases in 2026–2027. See the timeline per country on this site.

›What happens if I don't comply?

Penalties are national and vary widely: from €50 per invoice in France and graduated fines of €1,500–5,000 in Belgium, to 15% of the invoice value in Romania and loss of the customer's input-VAT deduction in Germany. Each country page lists the verified penalty provisions with official sources.

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Rules, deadlines and the local comparison site — for every EU market.

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