Countries
Electronic invoicing across Europe
Explore domestic business invoicing requirements. Each colour describes a B2B scope, never the compliance of your invoice.
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29 of 29 countries
27 EU countries, Switzerland and the United Kingdom. Grey countries outside this scope must not be read as having no mandate.
Country list
The same information, accessible without the map.
| Country | B2B status | Scope and dates |
|---|---|---|
| Austria | Information needs verification | The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline. |
| Belgium | In force, within a defined scope | Structured invoices for domestic B2B transactions between Belgian VAT businesses since January 2026, subject to exceptions. Peppol is the standard route; an EN 16931-compliant agreement may use another route. Source checked on 6 October 2026 |
| Bulgaria | Information needs verification | The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline. |
| Croatia | In force, within a defined scope | Since January 2026, Croatian VAT-registered taxpayers issue and receive e-invoices for covered domestic transactions. Issuing extends to further taxpayers in 2027. Source checked on 6 October 2026 |
| Cyprus | Information needs verification | The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline. |
| Czechia | Information needs verification | The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline. |
| Denmark | Information needs verification | The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline. |
| Estonia | Information needs verification | The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline. |
| Finland | Information needs verification | The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline. |
| France | In force, within a defined scope | Large and intermediate-sized businesses issue from September 2026; SMEs and microbusinesses from September 2027. All businesses in scope must receive from 2026. Source checked on 6 October 2026 |
| Germany | Announced or adopted, effective later | Reception has been required since January 2025. Domestic B2B issuing transitions end in 2027 or 2028 depending on turnover and statutory exceptions. Source checked on 6 October 2026 |
| Greece | In force, within a defined scope | First phase since 2 March 2026 for businesses above EUR 1 million in 2023 revenue. The second phase moves to 2 November 2026, with a conditional transition through 31 January 2027. Source checked on 6 October 2026 |
| Hungary | Information needs verification | The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline. |
| Ireland | Announced or adopted, effective later | Large VAT-registered corporates from November 2028. November 2029 extends domestic requirements to VAT businesses engaged in intra-EU B2B trade, not indiscriminately to all businesses. Source checked on 6 October 2026 |
| Italy | In force, within a defined scope | Electronic invoicing through SdI for covered domestic transactions since 2019. Scope and exclusions depend on the applicable regime; this is not a claim of an exception-free mandate. Source checked on 6 October 2026 |
| Latvia | Announced or adopted, effective later | Structured e-invoices become mandatory for covered domestic B2B transactions from January 2028. Public-sector stages and data reporting are separate requirements. Source checked on 6 October 2026 |
| Lithuania | Information needs verification | The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline. |
| Luxembourg | Information needs verification | The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline. |
| Malta | Information needs verification | The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline. |
| Netherlands | No general mandate established in the source | The national source does not impose general acceptance of e-invoices between businesses. Separate requirements apply to work for central government. Source checked on 6 October 2026 |
| Poland | In force, within a defined scope | KSeF is phased in: large businesses in February 2026, others in April. A temporary exemption through 2026 depends on a monthly PLN 10,000 invoiced-sales threshold. Source checked on 6 October 2026 |
| Portugal | Information needs verification | The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline. |
| Romania | In force, within a defined scope | Domestic B2B invoices between taxable persons established in Romania use RO e-Factura from July 2024. Check the scope, exceptions and transmission deadlines for each transaction. Source checked on 6 October 2026 |
| Slovakia | Announced or adopted, effective later | From January 2027, XML/Peppol BIS issuing for VAT-registered taxpayers in Slovakia within the domestic scope. The authority presents the scheme as adopted. Source checked on 6 October 2026 |
| Slovenia | Announced or adopted, effective later | E-invoice exchange from January 2028 for domestic transactions of entities in the business register and individuals carrying on a business. Source checked on 6 October 2026 |
| Spain | Announced or adopted, effective later | Order HAC/1028/2026 enters into force on 6 October 2026 and starts the B2B implementation periods. Application follows the statutory one- and two-year stages by turnover; consult the transitional provisions. Source checked on 6 October 2026 |
| Sweden | Information needs verification | The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline. |
| Switzerland | No general mandate established in the source | The tax authority treats paper and electronic invoices equally. This source establishes no general electronic B2B invoicing mandate. Source checked on 6 October 2026 |
| United Kingdom | Announced or adopted, effective later | United Kingdom (England, Scotland, Wales, Northern Ireland): electronic VAT invoices announced for 2029. The exact start date and detailed requirements remain to be confirmed. Source checked on 6 October 2026 |
Austria
Information needs verification
The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Belgium
In force, within a defined scope
Structured invoices for domestic B2B transactions between Belgian VAT businesses since January 2026, subject to exceptions. Peppol is the standard route; an EN 16931-compliant agreement may use another route.
- Documented milestone
- 1 January 2026
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Bulgaria
Information needs verification
The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Croatia
In force, within a defined scope
Since January 2026, Croatian VAT-registered taxpayers issue and receive e-invoices for covered domestic transactions. Issuing extends to further taxpayers in 2027.
- Documented milestone
- 1 January 2026
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Cyprus
Information needs verification
The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Czechia
Information needs verification
The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Denmark
Information needs verification
The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Estonia
Information needs verification
The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Finland
Information needs verification
The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
France
In force, within a defined scope
Large and intermediate-sized businesses issue from September 2026; SMEs and microbusinesses from September 2027. All businesses in scope must receive from 2026.
- Documented milestone
- 1 September 2026
- Public sector (B2G)
- Public-sector suppliers submit invoices through Chorus Pro. The final phase, covering microbusinesses, applies from January 2020.DGCL / DGFiP ↗
Germany
Announced or adopted, effective later
Reception has been required since January 2025. Domestic B2B issuing transitions end in 2027 or 2028 depending on turnover and statutory exceptions.
- Documented milestone
- 1 January 2027
- Public sector (B2G)
- Federal administration suppliers are subject to the ERechV from 27 November 2020, with exceptions. State-level rules must be checked separately.Beschaffungsamt des BMI ↗
Greece
In force, within a defined scope
First phase since 2 March 2026 for businesses above EUR 1 million in 2023 revenue. The second phase moves to 2 November 2026, with a conditional transition through 31 January 2027.
- Documented milestone
- 2 March 2026
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Hungary
Information needs verification
The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Ireland
Announced or adopted, effective later
Large VAT-registered corporates from November 2028. November 2029 extends domestic requirements to VAT businesses engaged in intra-EU B2B trade, not indiscriminately to all businesses.
- Documented milestone
- 1 November 2028
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Italy
In force, within a defined scope
Electronic invoicing through SdI for covered domestic transactions since 2019. Scope and exclusions depend on the applicable regime; this is not a claim of an exception-free mandate.
- Documented milestone
- 1 January 2019
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Latvia
Announced or adopted, effective later
Structured e-invoices become mandatory for covered domestic B2B transactions from January 2028. Public-sector stages and data reporting are separate requirements.
- Documented milestone
- 1 January 2028
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Lithuania
Information needs verification
The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Luxembourg
Information needs verification
The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Information needs verification
Malta
Information needs verification
The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Netherlands
No general mandate established in the source
The national source does not impose general acceptance of e-invoices between businesses. Separate requirements apply to work for central government.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Poland
In force, within a defined scope
KSeF is phased in: large businesses in February 2026, others in April. A temporary exemption through 2026 depends on a monthly PLN 10,000 invoiced-sales threshold.
- Documented milestone
- 1 February 2026
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Portugal
Information needs verification
The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Information needs verification
Romania
In force, within a defined scope
Domestic B2B invoices between taxable persons established in Romania use RO e-Factura from July 2024. Check the scope, exceptions and transmission deadlines for each transaction.
- Documented milestone
- 1 July 2024
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Slovakia
Announced or adopted, effective later
From January 2027, XML/Peppol BIS issuing for VAT-registered taxpayers in Slovakia within the domestic scope. The authority presents the scheme as adopted.
- Documented milestone
- 1 January 2027
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Slovenia
Announced or adopted, effective later
E-invoice exchange from January 2028 for domestic transactions of entities in the business register and individuals carrying on a business.
- Documented milestone
- 1 January 2028
- Public sector (B2G)
- Suppliers to budget users must submit electronic invoices. UJP provides the central entry and exit point for the exchange.Public Payments Administration ↗
Spain
Announced or adopted, effective later
Order HAC/1028/2026 enters into force on 6 October 2026 and starts the B2B implementation periods. Application follows the statutory one- and two-year stages by turnover; consult the transitional provisions.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Sweden
Information needs verification
The current status has not been confirmed with a national source in this review. Check with the authority before relying on a timeline.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- Public-sector obligations have not yet been verified in this review. They cannot be inferred from the B2B colour.
Switzerland
No general mandate established in the source
The tax authority treats paper and electronic invoices equally. This source establishes no general electronic B2B invoicing mandate.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- Invoices to the Confederation are electronic: PDF by email or structured data. Small purchases are exempt; this does not cover all cantons.EFV / AFF ↗
United Kingdom
Announced or adopted, effective later
United Kingdom (England, Scotland, Wales, Northern Ireland): electronic VAT invoices announced for 2029. The exact start date and detailed requirements remain to be confirmed.
- Documented milestone
- Not established in this review
- Public sector (B2G)
- For contracts covered by the Procurement Act, authorities must accept undisputed, standards-compliant e-invoices. This is not a general supplier issuing mandate; Scotland has separate rules.Cabinet Office ↗
Information reviewed on 6 October 2026. Effective dates, exemptions and the businesses covered matter as much as the status. XML validation does not establish tax compliance.
How this information is maintained
Each finding is dated and linked to its source. Legal monitoring and XML rule versions are tracked separately; changes require review before publication.