BELGIUM
January 1, 2026 - B2B eInvoicing for Belgium resident businesses (incl. foreigners with a fixed establishment).
BULGARIA
January 1, 2026 - rollout SAF-T filing obligation large taxpayers.
CROATIA
January 1, 2026 - B2G and B2B eInvoicing between companies resident in Croatia. eReporting: sales invoices not subject to eInvoicing mandate.
FRANCE
September 1, 2026 – all VAT-taxable businesses established in France must be able to receive eInvoices. At the same time, large and medium-sized companies must also start issuing eInvoices and submitting eReporting.
GREECE
February 2, 2026 – Mandatory eInvoicing for large resident businesses (revenue > €1 million, FY 2023) via MYDATA. October 1, 2026 – Mandatory eInvoicing extended to all other resident taxpayers for B2B and export transactions via MYDATA.
POLAND
February 1, 2026 – Einvoicing and ereporting for Polish established businesses and fixed establishments with an annual turnover > PLN 200 mln during 2024. Applies to all transactions.April 1, 2026 - All other businesses.
BULGARIA
January, 2027 – SAFt obligation for Large businesses with turnover exceeding 300 million BGN in 2024 or taxes above 3.5 million BGN.
CROATIA
Mandatory B2B eInvoicing for German established businesses except for small taxpayers with turnover below 800.000 Euro. EDI invoices are allowed with the consent of the recipient.
FRANCE
September 1, 2027 - Mandatory B2B eInvoicing will be extended to small and very small businesses, which will then also be required to issue eInvoices and submit eReporting.
GERMANY
Mandatory B2B eInvoicing for German established businesses except for small taxpayers with turnover below 800.000 Euro. EDI invoices are allowed with the consent of the recipient.
SLOVAKIA
January 1, 2027 - VAT-registered businesses (including fixed establishments) must issue, receive, and report e-invoices for domestic B2B transactions. Reporting will occur in real time, gradually replacing VAT returns. Slovakia will use a decentralized 5-corner model, with certified providers connecting to the Slovak Financial Administration (Peppol Authority).
SPAIN
Introduction of B2B e-invoicing will be phased from July 2027 to 2028. Large businesses (above €8m turnover) are expected to comply from July 2027, followed by all other taxpayers from July 2028.
Norway
January 1, 2027 - Mandatory B2B e-invoicing for all businesses subject to bookkeeping obligations in Norway , requiring businesses to send invoices in a structured electronic format. The proposed standard is EHF (Elektronisk Handelsformat), Norway’s Peppol-based national format.
ESTONIA
B2B eInvoicing between Estonian companies. (still TBD.)
BELGIUM
January 1, 2028 – introduction eReporting. B2B domestic transactions between Belgian companies, for Belgian companies and foreign companies with a permanent establishment.
SLOVENIA
January 1, 2028 – Mandatory eInvoicing for resident businesses for B2B transactions via PEPPOL (direct exchange, no e-reporting).
BULGARIA
January, 2028 – SAFT for medium, and small businesses with turnover exceeding 15 million BGN in 2025 or taxes above 1.5 million BGN.
LATVIA
January 1, 2028 - eInvoicing B2B transactions taxable in Latvia. All resident companies.
IRELAND
November 1, 2028 – Mandatory eInvoicing and real-time reporting for large VAT-registered businesses (Phase 1).
IRELAND
November 1, 2029 – Extension of mandatory eInvoicing to cross-border EU B2B traders (Phase 2).
UNITED KINGDOM
April 2029 – Mandatory einvoicing.
ALL EU MEMBER STATES
July 1, 2030 - ViDA einvoicing and digital reporting obligation for intra Community transactions
BULGARIA
January, 2030 - Mandatory SAFT for all businesses, regardless of size or turnover.
IRELAND
July 1, 2030 – Full implementation of EU ViDA eInvoicing and reporting requirements (Phase 3).
Norway
January 1, 2030 - Mandatory digital bookkeeping and mandatory receipt of eInvoices. Businesses must use accounting systems capable of automatically receiving and processing electronic invoices.
ALL EU MEMBER STATES
January 1, 2035 – Countries with own einvoicing systems to harmonize with EU standards/ViDA (e.g. HU, RO, IT).
AUSTRIA
No eInvoicing or DRR yet.
BULGARIA
No eInvoicing yet.
CYPRUS
No eInvoicing or DRR yet.
CZECH REPUBLIC
No eInvoicing or DRR yet.
DENMARK
Mandatory B2B eInvoicing.
FINLAND
No eInvoicing or DRR yet.
HUNGARY
No eInvoicing yet.
LITHUANIA
No eInvoicing (only B2G) or DRR yet.
LUXEMBOURG
No eInvoicing (only B2G) or DRR yet.
MALTA
No eInvoicing or DRR yet.
NETHERLANDS
The Dutch government expects to provide more clarity in the summer of 2026. A public consultation on the draft legislation is scheduled for the fourth quarter of 2026.
SLOVENIA
Unknown.
SWEDEN
No eInvoicing or DRR yet. Investigating mandatory PEPPOL based eInvoicing.
BELGIUM
Until December 31, 2025 - Both paper and electronic invoices may be used, provided the recipient consents to electronic invoicing.
BULGARIA
eInvoicing.
CROATIA
2019 - B2G eInvoicing.
DENMARK
January 1, 2025 - Danish entities must be able to issue and receive eInvoices. Not mandatory to send them. Digital record keeping.
ESTONIA
January 1, 2025 - Customer can ask suppliers to mandatory issue e-invoices (optional mandatory einvoicing).
GREECE
eReporting for eBooks. All VAT registered companies in Greece.
GERMANY
January 1, 2025 - eInvoicing for B2B and B2G transactions. All German established companies must be able to receive eInvoices when their German supplier decide to issue them.
HUNGARY
Real-time reporting (RTR), and SAF-T.
ITALY
2019 - eInvoicing (SdI) implemented.
LATVIA
B2G eInvoicing. All resident companies.
NORWAY
SAF-T.
POLAND
SAF-T.
PORTUGAL
2021 phased - eInvoicing mandatory B2G transactions and voluntary B2B transactions between Portuguese companies. 2023 - SAF-T billing. As of 2024 - Qualified electronic signature required for pdf invoices to be legal.
ROMANIA
2022 - SAF-T and B2G eInvoicing transactions. Since 2024 - B2B eInvoicing between Romanian companies. January 1, 2025 - SAF-T reporting obligation for non-established taxpayers. And eInvoicing for B2C transactions.
SLOVENIA
2015 - eInvoicing B2G transactions. July 1, 2025 - Electronic submission detailed VAT ledgers.
SLOVAKIA
2023 - eInvoicing B2G transactions.
SPAIN
2015 - eInvoicing B2G transactions. As of 2017 - SII Reporting specific companies.
UNITED KINGDOM
MTD all.
