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Italy, Romania, Germany, Belgium, Croatia, Poland, Greece and France already require e-invoicing between businesses, each in its own way and on its own timetable. Slovakia, Spain and Latvia have a mandate in law that starts between 2027 and 2028. The United Kingdom and the Netherlands have announced one. And from 1 July 2030, the EU directive on VAT in the Digital Age (ViDA) brings e-invoicing and digital reporting to every cross-border sale between businesses in the EU.
The result is a patchwork that will last until at least 2035, the date by which ViDA asks national systems to line up with the European model. A company selling in three countries can face three formats, three networks and three deadlines. This guide is the overview: per country the rule, the start date, the model and the threshold, checked against official sources on 24 October 2026, with a link to the full guide where we have one.
What ViDA changes, and when
ViDA is Council Directive (EU) 2025/516, adopted on 11 March 2025 and in force since 14 April 2025. Three dates matter:
| Date | What ViDA does |
|---|---|
| 14 April 2025 | member states may impose domestic e-invoicing without asking the EU for permission |
| 1 July 2030 | e-invoicing and digital reporting for cross-border B2B sales within the EU |
| 1 January 2035 | national real-time reporting systems must line up with the EU model |
The first date explains the rush: since April 2025 a country no longer needs a derogation from Brussels, which is why Belgium, Croatia, Poland, Greece and France all started in 2026. The second date is the one every EU business will meet, whatever its own country decides.
Every mandate on one timeline
Already in force
ItalyB2B through SdI since 2019
RomaniaRO e-Factura B2B since 2024
GermanyReceive since 2025, issue 2027 or 2028
BelgiumPeppol since 1 January 2026
CroatiaFiscalisation 2.0 since 1 January 2026
PolandKSeF since February and April 2026
GreeceLarge firms March 2026, others November 2026
FranceReceive since 1 September 2026, SMEs issue 2027
In law, not yet in force
SlovakiaFrom 1 January 2027, over Peppol
SpainOctober 2027 above 8 million euros, October 2028 the rest
LatviaFrom 1 January 2028
EU trade (ViDA)Cross-border e-invoice and reporting, 1 July 2030
Announced, not yet law
United KingdomAll VAT invoices from April 2029
NetherlandsB2B from 1 July 2030, reporting 2031
Belgium, reportingE-reporting planned for 2028
- mandatory for everyone in scope
- mandatory for some
- in law, not yet in force
- announced, not yet law
ViDA also sets 1 January 2035 for national reporting systems to line up with the EU model.
E-invoicing mandates in Europe, country by country
| Country | B2B rule | Start | Model | Threshold or phasing | Status on 24 October 2026 |
|---|---|---|---|---|---|
| Italy | every B2B invoice through the SdI platform | 1 January 2019 | clearance | none | in force |
| Hungary | real-time reporting of invoice data, no e-invoice duty | July 2018 | reporting | none | in force |
| Romania | RO e-Factura for domestic B2B | 1 January 2024 | clearance | none | in force |
| Germany | receive e-invoices; issue from 2027 or 2028 | 1 January 2025 | open format, any channel | 800,000 euros turnover for 2027 | in force, phased |
| Belgium | structured e-invoices between Belgian businesses | 1 January 2026 | Peppol | none; small business scheme must receive | in force |
| Croatia | issue, receive and fiscalise eRačun | 1 January 2026 | access points plus reporting | receivers issue from 2027 | in force |
| Poland | KSeF for all VAT payers | 1 February and 1 April 2026 | clearance | PLN 10,000 a month until end 2026 | in force |
| Greece | e-invoices through certified providers and myDATA | 2 March 2026 and 2 November 2026 | platforms plus reporting | 1 million euros revenue | in force for large firms |
| France | receive for all; issue for large and mid-size firms | 1 September 2026 | accredited platforms | SMEs issue from 1 September 2027 | in force, phased |
| Slovakia | domestic B2B e-invoicing | 1 January 2027 | Peppol plus reporting | none | in law |
| Spain | B2B e-invoicing with payment status | 6 October 2027 and 6 October 2028 | platforms plus a public solution | 8 million euros turnover | in law |
| Latvia | B2B e-invoicing | 1 January 2028 | Peppol | none | in law |
| United Kingdom | every VAT invoice B2B and B2G | April 2029 | decentralised, Peppol named | none | announced |
| Netherlands | domestic and EU B2B e-invoicing | 1 July 2030 | EN 16931, network open | KOR exempt | announced |
| EU, cross-border | e-invoice and digital report | 1 July 2030 | EN 16931 | none | in law (ViDA) |
The countries left out have no B2B mandate in force or in law today. Several of them, such as Denmark, Estonia, Portugal and Lithuania, have rules for government invoices or a right for buyers to ask for an e-invoice, and all of them meet ViDA in 2030.
Four models, and why the model matters more than the date
Countries do not just pick a date, they pick a road for the invoice. That road decides what you build.
| Model | How it works | Where | What you need |
|---|---|---|---|
| Peppol or another four-corner network | the invoice travels from your service provider to your customer's, without the state in the middle | Belgium, Slovakia, Latvia, the UK, likely the Netherlands | a Peppol registration and UBL invoices |
| Central clearance | the invoice goes to a government platform first, and is valid only once it passes | Italy, Poland, Romania | a connection to that platform, per country |
| Accredited platforms plus reporting | private platforms carry the invoice and send its data to the tax authority | France, Greece, Croatia, Spain | an account with an accredited platform in that country |
| Open format | the format is fixed, the channel is free | Germany | an EN 16931 invoice, by email or any network |
A business that is on Peppol and sends UBL invoices under EN 16931 already covers Belgium and most of what comes after it. Clearance countries are the exception: Italy, Poland and Romania each need their own connection.
Europe by e-invoicing model
- Peppol or another four-corner network
- Central clearance platform
- Certified platforms plus reporting
- Structured format, any channel
- Real-time reporting, no e-invoice duty
- No B2B mandate in law yet
- Outlined: in law or announced, not yet in force
Germany sets the format, not the channel: an EN 16931 invoice by email counts.
The country guides
- Belgium, in force since 1 January 2026 over Peppol, with fines after the tolerance period and e-reporting planned for 2028: e-invoicing in Belgium, and the news on Belgian e-reporting in 2028.
- Germany, receive since 2025, issue in 2027 or 2028, XRechnung and ZUGFeRD: e-invoicing in Germany.
- France, live since 1 September 2026 through accredited platforms, SMEs in 2027: e-invoicing in France.
- The Netherlands, planned from 1 July 2030 with reporting from 2031: e-invoicing in the Netherlands.
- The United Kingdom, all VAT invoices from April 2029, roadmap due at the Budget of 28 October 2026: e-invoicing in the UK.
What a company selling across borders does now
- Get on Peppol where your customers areBelgian customers expect it today; Dutch, Slovak, Latvian and British ones will. One registration serves all of them.
- Make your invoices EN 16931That format is what Germany asks for, what travels over Peppol and what ViDA builds on.
- Check every clearance country separatelyIf you have a VAT registration in Italy, Poland or Romania, you invoice through their platform, whatever you do elsewhere.
- Know where your invoices are madeA web shop, a planning tool or a platform that makes its own invoices needs a connection, not just an accounting package that speaks Peppol.
- Plan for 1 July 2030From that date every cross-border B2B invoice inside the EU is an e-invoice with a digital report.
Peppol in numbers
Peppol is run by OpenPeppol with national Peppol Authorities in 26 countries, from Belgium, Germany, France, the Netherlands and Poland to Australia, Japan and Singapore. Public counts of registered participants passed six million in August 2026; they count identifiers rather than companies, so treat them as an order of magnitude. To check whether a Belgian company is reachable, use the Peppol check.
Short answers on e-invoicing in Europe
Which European countries require e-invoicing?
On 24 October 2026: Italy, Romania, Germany, Belgium, Croatia, Poland, Greece and France, each with its own phasing. Slovakia, Spain and Latvia follow by 2028.
When does e-invoicing become mandatory in the EU?
For cross-border B2B sales between EU countries on 1 July 2030, under ViDA. For domestic sales, each country decides.
Is Peppol mandatory in Europe?
Not everywhere. Belgium uses it, Slovakia and Latvia will, the UK named it. Italy, Poland and Romania use their own government platforms, France uses accredited platforms, and Germany leaves the channel free.
Which countries use Peppol?
OpenPeppol lists Peppol Authorities in 26 countries, including Belgium, Germany, France, the Netherlands, Poland, Norway, Sweden and the UK. Having an authority is not the same as a mandate.
What is the ViDA e-invoicing date?
1 July 2030 for e-invoicing and digital reporting of cross-border B2B sales in the EU, with national systems aligned by 1 January 2035.