eInvoicing mandates across Europe: which countries, and when
Belgium, Croatia, France, Germany, Greece, Italy, Poland and Romania already require B2B eInvoicing in some form, and more countries follow in 2027 and 2028. From 1 July 2030, the EU's VAT in the Digital Age rules add digital reporting for cross-border B2B sales. UK businesses that sell into the EU may need to send eInvoices before the UK's own mandate, which the government has announced for April 2029.
Which European countries require eInvoicing?
Eight countries already require B2B eInvoicing in some form. Four more have it in law for 2027 and 2028, and Ireland, the UK and the Netherlands have announced or proposed dates.
- ItalyLiveSince 2019; every VAT-registered business since 1 January 2024Public sector: Yes, through SdIModel: Government platform (SdI)
- RomaniaLiveIn force for B2B and B2G invoicesPublic sector: Yes, through RO e-FacturaModel: Government platform (RO e-Factura)
- GermanyLiveReceiving since 1 January 2025; issuing from 1 January 2027, and for smaller firms from 1 January 2028Public sector: Yes, XRechnungModel: No platform; EN 16931 formats such as XRechnung and ZUGFeRD
- BelgiumLive1 January 2026, for Belgian-established VAT-registered businessesPublic sector: Yes, over PeppolModel: Peppol network
- CroatiaLive1 January 2026Public sector: YesModel: Exchange between providers, with reporting to the tax authority
- PolandLiveReceiving from 1 February 2026; issuing from 1 February 2026 for the largest firms and 1 April 2026 for the restPublic sector: Yes, forwarded to KSeFModel: Government platform (KSeF)
- GreeceLiveLarger businesses from March 2026; all others from October 2026Public sector: YesModel: Government platform (myDATA) with certified providers
- FranceLiveReceiving from 1 September 2026 for all; issuing from 1 September 2026 for large and mid-sized firms, 1 September 2027 for the restPublic sector: Yes, through Chorus ProModel: Approved platforms, with reporting to the tax authority
- SlovakiaLegislated1 January 2027Public sector: YesModel: Peppol network, with reporting to the tax authority
- SpainLegislatedPhased from the technical order: larger businesses first, smaller businesses a year laterPublic sector: Yes, through FACeModel: Public solution and private providers
- LatviaLegislated1 January 2028, moved from 2026Public sector: YesModel: Exchange between providers
- SloveniaLegislated1 January 2028Public sector: Yes, since 2015Model: Exchange between providers
- IrelandAnnouncedPhased from November 2028, starting with large companiesPublic sector: Yes, over PeppolModel: Exchange between providers, with digital reporting
- United KingdomAnnouncedAnnounced for April 2029, for all VAT invoices; not yet lawPublic sector: Yes, under the announced planModel: Peppol network
- NetherlandsProposedProposed for 1 July 2030, with reporting from 1 July 2031Public sector: Yes, over PeppolModel: Exchange between providers, with reporting
- DenmarkNo B2B mandateNone; businesses must be able to send and receive eInvoicesPublic sector: Yes, through NemHandelModel: Peppol network for the public sector
- PortugalNo B2B mandateNone; invoices come from certified invoicing softwarePublic sector: YesModel: Certified software and SAF-T reporting
- HungaryReporting onlyNo eInvoicing mandate; invoice data goes to the tax authority in real timePublic sector: Not mandatedModel: Real-time invoice reporting (RTIR)
Checked against national tax authorities and the European Commission: 6 October 2026. Mandate dates move often, and we update this table when they do.
How do European eInvoicing models differ?
Three ways. Some countries let invoices travel between providers, some route every invoice through a government platform, and some mix the two with reporting.
- Model 01
Invoices travel between providers
Businesses exchange invoices through certified providers, often over Peppol. No government platform sits in the middle of each invoice.
Belgium · Slovakia · United Kingdom from 2029
- Model 02
Every invoice passes the tax authority
The invoice goes through a government platform, which checks it before the buyer receives it.
Italy · Poland · Romania · Greece
- Model 03
Providers plus reporting
Invoices move between approved or private providers, and data is reported to the tax authority alongside.
France · Croatia · Spain
What does ViDA change for eInvoicing in the EU?
VAT in the Digital Age lets every EU country require domestic eInvoicing, and from 1 July 2030 it adds digital reporting for cross-border B2B sales inside the EU.
- AdoptedDone
EU finance ministers adopt the VAT in the Digital Age package, including Council Directive (EU) 2025/516.
- In forceDone
The rules enter into force. EU countries can now introduce mandatory domestic eInvoicing under the conditions the Directive sets.
- Next
Digital reporting requirements begin for cross-border B2B sales between EU countries, built on eInvoices.
- Align
EU countries that already run their own real-time reporting must align it with the EU model.
Do UK businesses need to follow EU eInvoicing mandates?
It depends on where you are established, but your EU customers will expect structured invoices either way, and well before the UK's own mandate, announced for April 2029.
Where you are established matters
Many mandates apply to businesses established in that country. Belgium's covers Belgian-established VAT-registered businesses, and Poland exempts foreign firms without an establishment there from issuing through KSeF.
Your customers will ask first
A buyer in Belgium, France or Germany now receives structured invoices as standard. Expect your EU customers to ask for one well before 2029.
One connection covers several countries
Peppol already carries invoices in Belgium and many public sectors, and is the network the UK has named for its announced 2029 mandate. One Peppol connection serves your customers in those countries and the UK mandate.
Cross-border reporting from 2030
From 1 July 2030, ViDA adds digital reporting for cross-border B2B sales inside the EU. If you are VAT-registered in an EU country, plan for it now.
How do you keep up with several country mandates?
With a managed provider that tracks the rules for you. Transalis is a certified Peppol Access Point, live for Belgium's mandate and registered for France's, connected to the ERP you already use.
- organisations
- 15,000+
- countries
- 50+
- invoice value processed annually
- 7bn+
A network that is already there
The Transalis Trading Network connects 15,000+ organisations across 50+ countries and processes 7bn+ in invoice value a year, so many of your trading partners may already be on it.
Certified Peppol Access Point
Transalis is a certified Peppol Access Point using AS4, and has held a place on the Crown Commercial Service Peppol Access Point framework for the UK public sector.
Already live where mandates have started
Transalis connects businesses for Belgium's mandate, live since January 2026, and is on the French tax authority's register of approved eInvoicing platforms for France's.
Your ERP stays as it is
Transalis connects to your existing ERP or accounting system, handles the format and the Peppol delivery, and shows every invoice's status in eInvoiceTrack.
European eInvoicing mandates: common questions
Which European countries require B2B eInvoicing?
Italy, Romania, Germany, Belgium, Croatia, Poland, Greece and France already require B2B eInvoicing in some form. Slovakia follows on 1 January 2027, Latvia and Slovenia on 1 January 2028, and Spain's mandate is phased in from its technical order. Ireland has announced a phased start from November 2028.
When does eInvoicing become mandatory in Germany?
German businesses must be able to receive eInvoices since 1 January 2025. Issuing becomes mandatory from 1 January 2027, and from 1 January 2028 for businesses with prior-year turnover up to 800,000 euros. Germany uses EN 16931 formats such as XRechnung and ZUGFeRD, with no central platform.
What is KSeF in Poland?
KSeF is Poland's national eInvoicing system. Every VAT payer must receive invoices through it from 1 February 2026. The largest businesses issue through it from 1 February 2026 and the rest from 1 April 2026. Foreign firms without an establishment in Poland are not required to issue through KSeF.
What is ViDA?
VAT in the Digital Age (ViDA) is the EU package adopted on 11 March 2025. It lets EU countries introduce mandatory domestic eInvoicing, and from 1 July 2030 it adds digital reporting for cross-border B2B sales between EU countries.
Do UK businesses have to follow EU eInvoicing mandates?
It depends on where you are established and registered. Many mandates apply to businesses established in the country, but your EU customers may still require structured eInvoices. A Peppol connection meets that today and is the network the UK has named for its mandate, announced for April 2029.
Is Peppol used across Europe?
Peppol is used in Belgium, Slovakia, Denmark's public sector and many other public sectors across Europe, and the UK has named it the core network for its announced 2029 mandate. Some countries, such as Italy and Poland, use their own government platforms instead.
Sources
- European CommissionVAT in the Digital Age (ViDA) (opens in a new tab)The EU's own summary of ViDA: when it was adopted, what countries can now require, and the 2030 and 2035 dates.
- Belgium FPS Financestructured electronic invoices between companies compulsory from 2026 (opens in a new tab)Belgium's announcement that structured B2B eInvoices became compulsory on 1 January 2026, sent over Peppol.
- Poland Ministry of Financethe scope of mandatory KSeF (opens in a new tab)Poland's Ministry of Finance on who must use KSeF and from when, including the February and April 2026 dates.
- Germany Federal Ministry of FinanceeInvoicing FAQ (opens in a new tab)Germany's Ministry of Finance answers on receiving eInvoices since 2025 and the issuing dates for 2027 and 2028.
- Netherlands Governmentcabinet chooses eInvoicing and reporting for businesses (11 September 2026) (opens in a new tab)The Dutch government's proposal of 11 September 2026 for eInvoicing from 1 July 2030 and reporting from 1 July 2031.
- Revenue (Ireland)ViDA implementation timeline (opens in a new tab)Ireland's tax authority on its phased plan for eInvoicing and digital reporting, ahead of the EU's 2030 rules.
- European CommissioneInvoicing in Slovakia (opens in a new tab)The European Commission's country page for Slovakia, which sets out eInvoicing for VAT taxpayers from 1 January 2027.
- European CommissioneInvoicing in Denmark (opens in a new tab)The European Commission's country page for Denmark, which confirms there is no B2B eInvoicing mandate.
Read next
- eInvoicing in France and BelgiumThe two mandates closest to UK suppliers, with the dates, the formats and what to do.Read more
- The eInvoice country directoryCountry-by-country rules, formats and detail for more than fifty markets.Read more
- The UK eInvoicing mandateThe announced dates, who is in scope and how Peppol is set to carry UK VAT invoices from April 2029.Read more

