eInvoicing in Europe: Upcoming deadlines in 2026
From 2026, France, Poland, and Belgium mandate B2B eInvoicing, with other EU countries to follow. Get the key info about VAT reporting requirements shaping eInvoicing in Europe.
When do eInvoicing mandates in Europe take effect?
Belgium's mandate started in January 2026 and Poland's KSeF platform became mandatory in stages from 1 February 2026. France phases in its rules from 1 September 2026 for large and mid-sized companies, then 1 September 2027 for SMEs. Germany requires issuing from January 2027 for larger businesses. Croatia, Slovakia, Latvia and Slovenia are preparing mandates for around the same period, so cross-border traders must track every deadline.
eInvoicing in Europe is entering a new phase, with major countries such as France, Poland, and Belgium introducing mandatory B2B requirements from 2026.
For businesses trading across borders, these changes mark the beginning of a continent-wide shift toward digital VAT reporting and real-time compliance.
Confidence in compliance
Our eInvoicing specialists know the EU landscape inside out. Talk to our team and take the stress out of meeting upcoming mandates.
In this blog, we outline why eInvoicing mandates are accelerating across Europe, highlight the most important deadlines, and explain what this means for businesses preparing for VAT reporting obligations.
Why is eInvoicing in Europe becoming mandatory?
The European Commission’s VAT in the Digital Age (ViDA) initiative is driving reforms to harmonise VAT reporting and reduce fraud.
In 2020, the EU VAT gap was estimated at €93 billion (European Commission), a figure that national governments are keen to close. ViDA introduces digital reporting for intra-EU transactions, but member states are not waiting.
Instead, many countries are pressing ahead with their own Continuous Transaction Control (CTC) systems. These platforms require real-time or near-real-time invoice reporting, resulting in a patchwork of national requirements.
Included below are the most imminent changes to legislation in EU countries:
France: phased B2B eInvoicing mandate from 2026
France will roll out its eInvoicing mandate in stages:
- 1 September 2026: all businesses must be able to receive structured eInvoices, and large and mid-sized companies must issue them
- 1 September 2027: SMEs and micro-businesses must issue them too
Invoices must be transmitted through accredited Plateformes de Dématérialisation Partenaires (PDPs). Transalis is an approved PDP, enabling businesses to stay fully compliant.
Poland: KSeF platform mandatory from February 2026
Poland’s KSeF (National eInvoicing System) was originally due in 2024, but has been delayed following feedback from businesses. KSeF became mandatory for the largest taxpayers on 1 February 2026 and for most other businesses on 1 April 2026, so B2B invoices must now be issued via the KSeF platform.
This places Poland among the earliest adopters of CTC systems in Europe, setting a standard that other countries are likely to follow.
Belgium: full B2B mandate from January 2026
Belgium has confirmed a January 2026 deadline for mandatory eInvoicing.
All VAT-registered businesses will be required to issue and receive structured invoices.
The move builds on Belgium’s earlier adoption of eInvoicing for public sector transactions and aligns with wider EU trends toward digital-first VAT reporting.
Other upcoming eInvoicing deadlines in Europe
While France, Poland, and Belgium’s eInvoice regulations are the most imminent, several other EU countries are preparing to enforce mandates:
- Germany: Mandatory B2B eInvoicing from January 2027, with voluntary adoption starting in 2025
- Croatia: Plans to extend its national eInvoicing system to B2B, likely around 2026 to 27
- Slovakia: Developing the IS EFA platform, with rollout expected in 2026
- Latvia: Draft law sets the stage for a 2026 eInvoicing mandate
- Slovenia: Preparing to introduce structured eInvoices in 2026 (legislation under review)
- Spain and Portugal: Both countries have announced intentions to expand B2B eInvoicing, though no firm deadlines are confirmed yet
What this means for businesses trading in Europe
As demonstrated above, the variation in regulations between territories highlights the complexity of VAT reporting and eInvoicing in Europe, underscoring the necessity for businesses to stay informed about the requirements.
The acceleration of eInvoicing in Europe creates both challenges and opportunities:
- Compliance complexity: Each country operates different models, platforms, and deadlines
- Cross-border obligations: Companies trading across multiple EU states face overlapping requirements
- Process changes: Traditional invoicing will be replaced by structured formats, integrated with government systems
Delaying preparation could expose businesses to penalties, payment delays, and disruptions in cash flow.
How Transalis helps you stay compliant
Businesses that prepare now will also unlock the broader benefits of digital transformation: efficiency, visibility, and resilience in the face of regulatory change.
At Transalis, we simplify compliance by doing the legwork for you, so you don't have to worry about it. We offer a fully managed service that takes care of the message formatting, transmission, endpoint mapping, testing, reporting, and archiving. We can ensure compliance with many EU country requirements, including France's PDP model, Poland's KSeF, and Belgium's PEPPOL-based framework.
Book a call with our knowledgeable team today, who will be able to guide you on the right setup for your business to comply with the specific country requirements:
Frequently asked questions
- When does France's eInvoicing mandate start?
France's B2B eInvoicing mandate rolls out in two stages. From 1 September 2026, all businesses must be able to receive structured eInvoices, and large and mid-sized companies must issue them. From 1 September 2027, SMEs and micro-businesses must issue them too. Invoices must go through an accredited PDP. Transalis is an approved PDP, so businesses can stay compliant through the transition.
- What is Poland's KSeF and when is it mandatory?
KSeF is Poland's National eInvoicing System. It was originally due in 2024 but was delayed after feedback from businesses. It became mandatory for the largest taxpayers on 1 February 2026 and for most other businesses on 1 April 2026, making Poland one of the earliest adopters of this kind of system in Europe.
- What does Belgium's eInvoicing mandate require?
From January 2026, all VAT-registered businesses in Belgium must issue and receive structured invoices for B2B transactions. The mandate builds on Belgium's earlier move to eInvoicing for public sector transactions and reflects the wider EU shift toward digital VAT reporting.
- Which other EU countries are introducing eInvoicing mandates?
Germany has required all businesses to be able to receive eInvoices since January 2025, and issuing becomes mandatory from January 2027 for larger businesses and January 2028 for all. Croatia, Slovakia, Latvia and Slovenia are each preparing mandates broadly around 2026 to 2027, though details are still under review in some cases. Spain and Portugal have announced plans but have not confirmed firm deadlines.
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- 18 January 2024Poland eInvoice regulationsPoland eInvoice requirements for B2B transactions are mandated from 2026. Learn which businesses are affected, the submission requirements,…Read more