EU E-Invoicing Mandate Dates: Complete Timeline
Every country deadline, every format requirement — with official sources. Updated for 2026.
The European Union is rolling out mandatory e-invoicing country by country. If you do business in Europe, these dates determine when you must send or accept electronic invoices in structured formats. Missing a deadline means your invoices may be rejected — or you may face penalties.
Germany
Germany's e-invoicing rollout comes in two phases. B2G (business-to-government) invoicing has been mandatory since 2020. The major change is the upcoming B2B (business-to-business) mandate under the Wachstumschancengesetz (Growth Opportunities Act).
| Date | Milestone | Who is affected |
|---|---|---|
| Nov 2020 | B2G e-invoicing mandatory (XRechnung) | All suppliers to federal government agencies |
| Jan 1, 2025 | All businesses must be able to receive e-invoices | Every VAT-registered business in Germany |
| Jan 1, 2027 | B2B e-invoicing mandatory for sending (large businesses) | Companies with revenue > €800,000 |
| Jan 1, 2028 | B2B e-invoicing mandatory for all businesses | All VAT-registered businesses, including SMEs and freelancers |
Germany accepts two main e-invoicing formats, both compliant with EN 16931:
- XRechnung 3.0 — Pure UBL 2.1 XML. Required for government (B2G) invoices. Read our guide.
- ZUGFeRD 2.3 — Hybrid PDF with embedded XML. Accepted for B2B invoices. Read our guide.
Spain
Spain is implementing e-invoicing through the Ley Crea y Crece (Law 18/2022) for B2B and the existing FACe system for B2G. The Verifactu anti-fraud system adds real-time reporting requirements.
| Date | Milestone | Who is affected |
|---|---|---|
| Jan 2015 | B2G e-invoicing mandatory (FacturaE via FACe) | All suppliers to Spanish public sector |
| Jul 1, 2025 | Verifactu anti-fraud system takes effect | All businesses using invoicing software in Spain |
| 2027 (expected) | B2B e-invoicing mandatory (large businesses) | Companies with revenue > €8 million |
| 2027 (expected) | B2B e-invoicing mandatory for all businesses | All businesses and self-employed (autónomos) |
Spain's primary e-invoicing format:
- FacturaE 3.2.x — XML format defined by AEAT (Spanish tax authority). Required for B2G via the FACe portal.
France
France is implementing mandatory B2B e-invoicing in phases starting September 2026. The reform also introduces e-reporting for international transactions. The primary format is Factur-X (the French profile of ZUGFeRD/EN 16931).
| Date | Milestone | Who is affected |
|---|---|---|
| Sep 1, 2026 | All businesses must be able to receive e-invoices | All VAT-registered businesses in France |
| Sep 1, 2026 | Large and mid-sized companies must send e-invoices | Grandes entreprises and ETI (mid-tier companies) |
| Sep 1, 2027 | All businesses must send e-invoices | PME (SMEs) and micro-enterprises |
Belgium
Belgium introduced mandatory B2B e-invoicing starting January 1, 2026. All VAT-registered businesses must be able to send and receive structured electronic invoices via the Peppol network. Belgium uses Peppol BIS 3.0 (UBL-based) as its standard format.
| Date | Milestone | Who is affected |
|---|---|---|
| 2017 | B2G e-invoicing via Peppol (voluntary, encouraged) | Federal government suppliers |
| Jan 1, 2026 | B2B e-invoicing mandatory for all businesses | All VAT-registered businesses in Belgium |
Belgium's e-invoicing format:
- Peppol BIS 3.0 — UBL 2.1 invoice transmitted via the Peppol network. EN 16931 compliant. All Belgian businesses must use Peppol BIS 3.0.
Italy
Italy was the first EU country to mandate B2B e-invoicing, through the Sistema di Interscambio (SdI) platform. Since January 2024, the mandate covers all VAT-registered businesses including flat-rate scheme holders (forfettari). Italy uses the FatturaPA XML format for all electronic invoicing. The system is fully operational — if you invoice Italian businesses, you need to comply now.
| Date | Milestone | Who is affected |
|---|---|---|
| Mar 2015 | B2G e-invoicing mandatory (FatturaPA via SDI) | All suppliers to Italian public sector |
| Jan 1, 2019 | B2B e-invoicing mandatory for all businesses | All VAT-registered businesses (except forfettari) |
| Jan 1, 2024 | Extended to flat-rate scheme holders | All forfettari (previously exempt) |
Italy's e-invoicing format:
- FatturaPA — XML format transmitted through the SDI clearance platform. Not based on EN 16931 — uses Italy's own schema.
Poland
Poland is rolling out the Krajowy System e-Faktur (KSeF) — the national e-invoicing platform. The mandatory launch has been delayed repeatedly: originally planned for July 2024, then postponed to February 2026, and delayed again. As of early 2026, the expected start for large taxpayers is around April 2026, with smaller businesses following later — but further postponements remain likely. Poland uses a structured XML format transmitted through the centralized KSeF platform, which also serves as an official invoice archive.
| Date | Milestone | Who is affected |
|---|---|---|
| Jan 2022 | KSeF available for voluntary use | All VAT-registered businesses (optional) |
| ~Apr 2026 | KSeF mandatory for large taxpayers (expected) | Companies with revenue > PLN 200 million |
| TBD | KSeF mandatory for all businesses | All VAT-registered businesses |
Netherlands
The Netherlands has no hard B2B e-invoicing mandate, but has one of the highest voluntary Peppol adoption rates in Europe. The Dutch government is fully connected to the Peppol network and strongly encourages electronic invoicing. All B2G invoices to central government must be submitted electronically.
| Date | Milestone | Who is affected |
|---|---|---|
| 2017 | B2G e-invoicing mandatory for central government | All suppliers to Dutch central government |
| 2020 | Netherlands becomes formal Peppol Authority (NPA) | Peppol network governance |
Netherlands' e-invoicing format:
- Peppol BIS 3.0 — Peppol BIS 3.0 (UBL 2.1). EN 16931 compliant. The dominant format for both B2G and voluntary B2B invoicing.
Austria
Austria has mandated B2G e-invoicing since 2014 through the ebInterface format. For federal government invoices, the e-Rechnung.gv.at portal is the submission point. Peppol is accepted as a transport for federal B2G, but ebInterface remains the dominant format. There is no B2B e-invoicing mandate.
| Date | Milestone | Who is affected |
|---|---|---|
| Jan 2014 | B2G e-invoicing mandatory (ebInterface) | All suppliers to Austrian federal government |
| 2019 | Peppol accepted for federal B2G invoices | Federal government suppliers (alternative to ebInterface) |
Austria's e-invoicing formats:
- ebInterface — ebInterface — Austria's national B2G format. XML-based, long-established. Required for e-Rechnung.gv.at submissions.
- Peppol BIS 3.0 — Peppol BIS 3.0 — accepted as alternative transport for federal B2G. EN 16931 compliant.
Sweden
Sweden has mandated B2G e-invoicing since April 2019. Public sector entities must accept and are encouraged to require electronic invoices from suppliers. Peppol BIS is the recommended format, replacing the legacy Svefaktura standard. There is no B2B e-invoicing mandate, but voluntary adoption is growing.
| Date | Milestone | Who is affected |
|---|---|---|
| Apr 1, 2019 | B2G e-invoicing mandatory | All suppliers to Swedish public sector below EU procurement thresholds |
Sweden's e-invoicing format:
- Peppol BIS 3.0 — Peppol BIS 3.0 (UBL 2.1). EN 16931 compliant. Recommended by Digg (Swedish Peppol Authority). Svefaktura is legacy and declining.
Norway
Norway has mandated B2G e-invoicing and has one of the most mature e-invoicing ecosystems in Europe. The national EHF format is a branded profile of Peppol BIS 3.0. Around 50% of all B2B invoices are already exchanged electronically via Peppol on a voluntary basis. There is no B2B mandate.
| Date | Milestone | Who is affected |
|---|---|---|
| 2012 | B2G e-invoicing mandatory (EHF) | All suppliers to Norwegian public sector |
| 2019 | EHF migrated to Peppol BIS 3.0 base | All users of the EHF format |
Norway's e-invoicing format:
- EHF / Peppol BIS 3.0 — EHF / Peppol BIS 3.0 (UBL 2.1). EN 16931 compliant. Managed by DFØ (Norwegian Peppol Authority).
Denmark
Denmark was a pioneer in e-invoicing — B2G has been mandatory since 2005 and adoption is near-universal. The country has transitioned from its legacy OIOUBL format to Peppol BIS 3.0 as the recommended standard. There is no B2B e-invoicing mandate, but electronic invoicing is widespread in practice.
| Date | Milestone | Who is affected |
|---|---|---|
| 2005 | B2G e-invoicing mandatory | All suppliers to Danish public sector |
| 2019 | Peppol BIS 3.0 becomes recommended format | All public sector suppliers (replacing OIOUBL) |
Denmark's e-invoicing format:
- Peppol BIS 3.0 — Peppol BIS 3.0 (UBL 2.1). EN 16931 compliant. OIOUBL still accepted but declining. Managed by ERST (Danish Peppol Authority).
Portugal
Portugal requires B2G e-invoicing via Peppol using the CIUS-PT format (Portuguese customization of EN 16931). Portugal also has a SAF-T reporting obligation — businesses must submit SAF-T files to the tax authority (AT). Importantly, invoicing software used by Portuguese taxpayers must be certified by the Portuguese Tax Authority.
| Date | Milestone | Who is affected |
|---|---|---|
| 2021 | B2G e-invoicing mandatory (CIUS-PT via Peppol) | All suppliers to Portuguese public sector |
| 2013 | SAF-T reporting mandatory | All businesses with certified invoicing software |
Portugal's e-invoicing format:
- CIUS-PT — CIUS-PT — Portuguese CIUS of EN 16931, transmitted via Peppol. Software must be certified by the Portuguese Tax Authority (AT).
Hungary
Hungary operates a real-time invoice reporting system (RTIR) through the NAV Online Invoicing platform. Since January 2021, all invoices must be reported to NAV within minutes of issuance, regardless of VAT amount. This is not a full clearance system — the invoice is still sent directly to the buyer — but all invoice data must be transmitted to the tax authority in real time.
| Date | Milestone | Who is affected |
|---|---|---|
| Jul 2018 | NAV real-time reporting launched (invoices > HUF 100k VAT) | Businesses issuing invoices with VAT > HUF 100,000 |
| Jan 2021 | NAV reporting extended to all invoices | All VAT-registered businesses, all invoices regardless of amount |
Hungary's reporting format:
- NAV Online Invoice XML 3.0 — NAV Online Invoice XML 3.0 — real-time data report submitted via NAV API. Not EN 16931-based. Uses Hungary's own schema.
Czech Republic
The Czech Republic has transposed the EU e-invoicing directive (2014/55/EU) for B2G invoices. There is no B2B e-invoicing mandate, and discussions point to 2027 at the earliest. Peppol adoption is limited — the country is not a formal Peppol Authority. The e-invoicing landscape is still developing.
| Date | Milestone | Who is affected |
|---|---|---|
| 2019 | B2G e-invoicing — EU directive transposed | Public sector entities must accept EN 16931 invoices |
Slovakia
Slovakia has transposed the EU e-invoicing directive for B2G and operates a national portal for submitting electronic invoices to the public sector. There is no B2B e-invoicing mandate. Slovakia is not a formal Peppol Authority country, and Peppol adoption remains limited.
| Date | Milestone | Who is affected |
|---|---|---|
| 2019 | B2G e-invoicing — EU directive transposed | Public sector entities must accept EN 16931 invoices |
What this means for your business
If you operate in the EU — or invoice clients there — here is what to do now:
- Check your deadlines. Use the tables above to find when your business size and country combination triggers a mandate.
- Choose the right format. XRechnung for government clients, ZUGFeRD or Factur-X for B2B, Peppol BIS for Belgium. If you are unsure, our format guides explain each one in detail.
- Start generating compliant invoices today. Don't wait until the deadline. NormaForm lets you generate legally compliant e-invoices in ZUGFeRD, XRechnung, Factur-X, and Peppol BIS formats — start with 10 free invoices per month.