Europe has no single date for mandatory B2B e-invoicing. Italy and Romania already use central platforms, while Germany, France and other countries separate receiving from issuing or roll out by company size. This overview distinguishes enacted rules from announced plans. It covers structured B2B e-invoices.
Updated 30 Aug 2026 · 32 countries · one official source each
Confirmed dates from 2018 to 2030
Mandatory
Phasing in
Announced
‘Not confirmed’: the date has no reliable operative legal basis.
No confirmed date on the timeline
- Luxembourgannounced · date not confirmed
- Norwayannounced · date not confirmed
- Spainannounced · date not confirmed
- Austriano general B2B mandate
- Bulgariano general B2B mandate
- Cyprusno general B2B mandate
- Czechiano general B2B mandate
- Denmarkno general B2B mandate
- Finlandbuyer right, no general mandate
- Hungaryreporting duty, no general e-invoice mandate
- Icelandno general B2B mandate
- Liechtensteinno general B2B mandate
- Lithuaniareporting duty, no general e-invoice mandate
- Maltano general B2B mandate
- Netherlandsno general B2B mandate
- Portugalreporting duty, no general e-invoice mandate
- Swedenno general B2B mandate
- Switzerlandno general B2B mandate
Countries, status, model and source
‘Mandatory’ means a structured B2B invoice within the scope described. These summaries do not replace checking exemptions, turnover thresholds or cross-border cases. B2G mandates, PDF rules, bookkeeping systems and VAT reporting appear only where they explain B2B status.
| Country | Status | Date | Model | Summary | Source |
|---|---|---|---|---|---|
| Italy | Mandatory | Clearance | Structured B2B invoices have had to pass through SdI since 2019. | European Commission ↗ | |
| Romania | Mandatory | Clearance | Domestic B2B invoices have had to be reported through RO e-Factura since 2024. | European Commission ↗ | |
| Germany | Phasing in | Receiving 2025-01-01; issuing 2027-01-01/2028-01-01 | Decentralised | Receiving has applied since 2025; issuing follows in two turnover-based stages. | BMF ↗ |
| Estonia | Partial mandate | Decentralised | Registered e-invoice recipients have been entitled to request a structured invoice since July 2025. | European Commission ↗ | |
| Belgium | Mandatory | Decentralised | Domestic taxable B2B transactions use structured invoices, with Peppol as the default route. | Belgische overheid ↗ | |
| Croatia | Mandatory | Hybrid | E-invoice exchange and separate fiscalisation have applied to domestic transactions since 2026. | Narodne novine ↗ | |
| Poland | Phasing in | Receiving 2026-02-01; issuing 2026-02-01/2026-04-01/2027-01-01 | Clearance | KSeF began for large issuers in February 2026; other businesses followed in April. | KSeF ↗ |
| Greece | Phasing in | 2026-03-02 / 2026-10-01 | Hybrid | Issuing began for businesses above €1 million turnover; the remaining businesses follow in October. | AADE ↗ |
| France | Phasing in | Receiving 2026-09-01; issuing 2026-09-01/2027-09-01 | Hybrid | All businesses receive from September 2026; SMEs have until 2027 for issuing. | Ministère de l’Économie ↗ |
| Slovakia | Phasing in | Hybrid | The enacted eFaktúra system combines provider exchange with tax-data reporting. | Finančná správa ↗ | |
| Latvia | Phasing in | Hybrid | The B2B start moved from 2026 to 2028, when data reporting also begins. | European Commission ↗ | |
| Slovenia | Enacted | Decentralised | The enacted law requires domestic businesses to exchange e-invoices from 2028. | GOV.SI ↗ | |
| Ireland | Announced | Phase 1: 2028-11 | Hybrid | The first roadmap phase covers large VAT-registered companies and real-time reporting. | Revenue ↗ |
| United Kingdom | Announced | Decentralised | The government announced electronic VAT invoices from April 2029; detailed legislation will follow. | GOV.UK ↗ | |
| Luxembourg | Announced · not confirmed | No confirmed date | Not settled | A bill extends the mandate to domestic B2B, but no operative date has been enacted. | Gouvernement.lu ↗ |
| Norway | Announced · not confirmed | No confirmed date | Not settled | A B2B mandate is being assessed; the verified country sheet still gives neither a mandate nor a start date. | European Commission ↗ |
| Spain | Announced · not confirmed | No confirmed date | Hybrid | The law and regulation exist, but the deadlines start only after the pending ministerial order. | BOE ↗ |
| Austria | No general mandate | – | Decentralised · voluntary | Electronic invoices are possible with consent; there is no general structured B2B mandate. | BMF Österreich ↗ |
| Bulgaria | No general mandate | – | Reporting | SAF-T and reporting rules are developing without a general structured B2B invoice mandate. | European Commission ↗ |
| Cyprus | No general mandate | – | Decentralised · voluntary | EN 16931 is available in the public sector; B2B remains voluntary. | European Commission ↗ |
| Czechia | No general mandate | – | Decentralised · voluntary | Structured formats are used, but are not generally required for B2B transactions. | European Commission ↗ |
| Denmark | No general mandate | – | Decentralised · voluntary | Digital bookkeeping systems must support e-invoices; issuing itself is not generally mandatory. | European Commission ↗ |
| Finland | Partial mandate | – | Decentralised · voluntary | Businesses above €10,000 turnover may request an e-invoice; there is no universal mandate. | European Commission ↗ |
| Hungary | No general mandate | – | Reporting | Invoice data has been reported almost in real time since 2018; this is not a general structured e-invoice mandate. | European Commission ↗ |
| Iceland | No general mandate | – | Decentralised · voluntary | Peppol and structured formats are available; there is no general B2B mandate. | European Commission ↗ |
| Liechtenstein | No general mandate | – | Decentralised · voluntary | Public bodies can receive EN 16931 invoices; B2B remains voluntary. | European Commission ↗ |
| Lithuania | No general mandate | – | Reporting | i.MAS collects tax data; there is no general structured B2B invoice mandate. | European Commission ↗ |
| Malta | No general mandate | – | Decentralised · voluntary | The public sector can receive European formats; B2B remains voluntary. | European Commission ↗ |
| Netherlands | No general mandate | – | Decentralised · voluntary | High Peppol adoption and B2G rules do not yet amount to a general B2B mandate. | European Commission ↗ |
| Portugal | No general mandate | – | Reporting | QR, ATCUD and SAF-T concern invoice and reporting data, not a general structured B2B mandate. | European Commission ↗ |
| Sweden | No general mandate | – | Decentralised · voluntary | Peppol BIS is common and relevant in public procurement; B2B has no general mandate. | European Commission ↗ |
| Switzerland | No general mandate | – | Decentralised · voluntary | Paper and electronic invoices have equal tax status; there is no structured B2B mandate. | ESTV ↗ |
What the models mean
Clearance routes the invoice through a government platform before or while it reaches the recipient. Decentralised lets companies and providers exchange directly. Hybrid combines decentralised exchange with government reporting or a platform function. Reporting submits invoice data without generally mandating structured invoice exchange.
Using FakturLab
Open a received UBL, CII, XRechnung or ZUGFeRD/Factur-X file in the FakturLab Viewer. In the Generator, you can prepare XRechnung, ZUGFeRD/Factur-X and a UBL file with a Peppol BIS profile. FakturLab validates EN 16931, XRechnung and Peppol BIS, but is not a KSeF, SdI, myDATA or Peppol transport service.
Detailed country guides
Germany: receiving and issuing, 2025–2028 →
France: receiving and issuing, 2026–2027 →
Belgium and the Netherlands: Peppol and UBL →
Written 30 August 2026 · updated 30 August 2026