Compliance timeline
Every EU e-invoicing deadline, counting down
National B2B e-invoicing and e-reporting milestones, checked against official tax-authority sources on 28 Oct 2026.
Next deadline
Greece: B2B e-invoicing for all remaining businesses
—days
Italy1 Jan 2019In force
Domestic B2B e-invoicing via SdI
—
days to go
All resident businesses; flat-rate taxpayers fully included since 1 January 2024.
Format: FatturaPA XML through SdI
Finland1 Apr 2020In force
Right to request structured e-invoices
—
days to go
Businesses with annual turnover above €10,000 must send an EN 16931 invoice when the buyer asks for one.
Format: EN 16931 (Finvoice 3.0, TEAPPSXML 3.0, Peppol)
Romania1 Jul 2024In force
Mandatory B2B invoicing through RO e-Factura
—
days to go
All established taxable persons, regardless of VAT registration or turnover.
Format: CIUS-RO (UBL / CII) via RO e-Factura
Germany1 Jan 2025In force
All businesses must be able to receive e-invoices
—
days to go
Every domestic business — including small businesses — must accept EN 16931 e-invoices.
Format: XRechnung, ZUGFeRD ≥ 2.0.1 (except MINIMUM and BASIC WL)
European Union14 Apr 2025In force
ViDA enters into force
—
days to go
Member states may impose domestic e-invoicing without asking the EU for a derogation.
Format: EN 16931 as the default standard
Estonia1 Jul 2025In force
Buyer can require an e-invoice
—
days to go
Accounting entities registered as e-invoice recipients can require structured invoices; no turnover threshold.
Format: EN 16931
Belgium1 Jan 2026In force
Mandatory domestic B2B e-invoicing
—
days to go
All Belgian VAT-taxable businesses invoicing each other, including the small-business exemption scheme. The penalty tolerance ended on 31 March 2026.
Format: Peppol BIS Billing 3.0 over Peppol (default)
Croatia1 Jan 2026In force
Fiscalization 2.0 for VAT payers
—
days to go
Domestic VAT-registered taxpayers issue, receive and fiscalize e-invoices.
Format: EN 16931 XML with Croatian CIUS
Poland1 Feb 2026In force
KSeF mandatory for large taxpayers
—
days to go
Issuers whose 2024 sales including VAT exceeded PLN 200 million; receiving through KSeF starts for everyone.
Format: FA(3) XML via KSeF 2.0
Greece2 Mar 2026In force
B2B e-invoicing for businesses above €1m
—
days to go
Businesses with 2023 gross revenue above €1 million, through an AADE-authorised provider.
Format: myDATA via authorised provider
Poland1 Apr 2026In force
KSeF mandatory for all other taxpayers
—
days to go
All remaining in-scope issuers, including VAT-exempt taxpayers.
Format: FA(3) XML via KSeF 2.0
France1 Sept 2026In force
Reception for all, issuance for large companies and ETIs
—
days to go
Every French VAT-taxable business must receive e-invoices; large enterprises and mid-caps (ETI) must issue them and start e-reporting.
Format: Factur-X, UBL or CII via a plateforme agréée
Greece2 Nov 2026Confirmed
B2B e-invoicing for all remaining businesses
—
days to go
Businesses at or below €1 million revenue; transition period until 31 January 2027.
Format: myDATA via authorised provider
Germany1 Jan 2027Confirmed
Issuing e-invoices — turnover above €800,000
—
days to go
Businesses with previous-year turnover above €800,000 may no longer send paper or PDF invoices to other businesses.
Format: XRechnung, ZUGFeRD ≥ 2.0.1 (except MINIMUM and BASIC WL)
Slovakia1 Jan 2027Confirmed
Domestic B2B e-invoicing
—
days to go
VAT payers issue and business recipients must receive structured invoices, without a turnover phase-in.
Format: Peppol BIS Billing 3.0 / EN 16931
Croatia1 Jan 2027Confirmed
Fiscalization 2.0 for non-VAT businesses
—
days to go
Issuance extends to covered income- and profit-tax businesses that are not VAT registered.
Format: EN 16931 XML with Croatian CIUS
Poland1 Jan 2027Confirmed
KSeF relief for the smallest issuers ends
—
days to go
Invoices outside KSeF for monthly gross sales up to PLN 10,000 are no longer allowed.
Format: FA(3) XML via KSeF 2.0
Spain1 Jan 2027Confirmed
VERI*FACTU invoicing software — corporate taxpayers
—
days to go
Corporate-income-tax taxpayers must use compliant invoicing software (not a structured e-invoice exchange).
Format: Compliant billing software (SIF)
Spain1 Jul 2027Confirmed
VERI*FACTU invoicing software — all other taxpayers
—
days to go
Self-employed and other in-scope taxpayers must use compliant invoicing software.
Format: Compliant billing software (SIF)
France1 Sept 2027Confirmed
Issuance for SMEs and micro-businesses
—
days to go
All remaining French businesses must issue e-invoices and e-report.
Format: Factur-X, UBL or CII via a plateforme agréée
Spain6 Oct 2027Confirmed
B2B e-invoicing — turnover above €8m
—
days to go
Businesses with previous-year turnover above €8 million issue structured e-invoices and report payment status.
Format: UBL, CII, EDIFACT or Facturae
Germany1 Jan 2028Confirmed
Issuing e-invoices — all businesses
—
days to go
All remaining domestic B2B issuers; the transitional EDI allowance also ends.
Format: XRechnung, ZUGFeRD ≥ 2.0.1 (except MINIMUM and BASIC WL)
Latvia1 Jan 2028Confirmed
Mandatory domestic B2B e-invoicing
—
days to go
Covered enterprises, including individuals with economic activity.
Format: Peppol BIS Billing 3.0 XML
Slovenia1 Jan 2028Confirmed
Mandatory domestic B2B e-invoicing
—
days to go
Covered registered businesses and sole traders, with no turnover phase-in.
Format: e-SLOG or EN 16931 syntaxes (incl. Peppol)
Spain6 Oct 2028Confirmed
B2B e-invoicing — all other businesses
—
days to go
Remaining businesses and professionals issue structured e-invoices.
Format: UBL, CII, EDIFACT or Facturae
Ireland1 Nov 2028Expected
Domestic e-invoicing for Large Corporates
—
days to go
VAT-registered Large Corporates Division businesses issue domestic e-invoices; all businesses must receive. Draft legislation.
Format: EN 16931
Belgium2028Expected
Real-time e-reporting
Planned reporting of invoice data to the tax authority; still needs to be transposed into Belgian law.
Format: Peppol (5-corner model)
Ireland1 Nov 2029Expected
Domestic e-invoicing for intra-EU traders
—
days to go
Extends issuance and reporting to VAT-registered businesses trading within the EU. Draft legislation.
Format: EN 16931
European Union1 Jul 2030Confirmed
ViDA: mandatory e-invoicing for intra-EU B2B
—
days to go
Structured e-invoices and transaction-level digital reporting for cross-border B2B supplies within the EU.
Format: EN 16931
Netherlands1 Jul 2030Expected
Domestic B2B e-invoicing (planned)
—
days to go
Cabinet target for domestic B2B e-invoicing, with digital reporting from 1 July 2031. A separate bill is still required.
Format: EN 16931
European Union1 Jan 2035Confirmed
National reporting systems converge with ViDA
—
days to go
Existing domestic transaction-reporting systems must align with the EU digital reporting requirements.
Format: EN 16931
Dates can change as governments publish new decrees. Year-only targets are marked “Expected” until a legal date is fixed. This overview is not legal advice.