EU E-Invoicing Mandates 2025–2027

The EU is rolling out mandatory structured e-invoicing across member states. Find your country, understand the deadline and format, and get compliant with PEPPOL BIS Billing 3.0.

Why e-invoicing is becoming mandatory across the EU

The EU's EN 16931 standard and the ViDA (VAT in the Digital Age) regulation are driving a wave of national e-invoicing mandates. Countries are moving from PDF invoices to structured XML formats — primarily via the PEPPOL network — to reduce VAT fraud, improve cash flow, and streamline B2B transactions. Most mandates require PEPPOL BIS Billing 3.0 or an equivalent EN 16931 compliant format.

🇳🇴In force
Norway

Norway was among the first countries to mandate PEPPOL e-invoicing for public procurement. All government suppliers must send EHF (PEPPOL BIS Billing 3.0) e-invoices. B2B is voluntary but widely used.

Deadline: In force (B2G mandatory since 2012)
Format: EHF / PEPPOL BIS Billing 3.0
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🇧🇪In force
Belgium

All Belgian VAT-registered businesses must send and receive structured e-invoices via PEPPOL or Mercurius e-invoicing platform. B2C transactions are exempt.

Deadline: 1 January 2026
Format: PEPPOL BIS Billing 3.0
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🇳🇱Partial
Netherlands

E-invoicing via PEPPOL is already required for suppliers to the Dutch central government. A private B2B mandate is expected under the EU ViDA directive around 2028–2030. Invoicia prepares you now.

Deadline: EU ViDA directive expected ~2028–2030
Format: PEPPOL BIS Billing 3.0
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🇩🇰In force
Denmark

Denmark's updated Bookkeeping Act requires companies with revenue over DKK 300,000 to use a registered digital bookkeeping system. NemHandel provides PEPPOL-compatible e-invoicing.

Deadline: In force (Bookkeeping Act 2024)
Format: OIOUBL / NemHandel (PEPPOL-compatible)
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🇵🇱In force
Poland

KSeF (Krajowy System e-Faktur) is Poland's national e-invoicing platform. Mandatory for all Polish VAT-registered businesses from February 2026.

Deadline: 1 February 2026 (KSeF)
Format: FA(2) XML via KSeF platform
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🇭🇷Partial
Croatia

E-invoicing to Croatian government entities has been mandatory since 2019. B2B e-invoicing is voluntary but encouraged under EU EN 16931 standards.

Deadline: B2G in force since 2019; B2B: no firm date
Format: EN 16931 (CII/UBL) via FINA
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🇫🇷Coming soon
France

France is rolling out mandatory B2B e-invoicing: large companies from 1 September 2026, and SMEs from 1 September 2027, via the PPF portal or certified PDP platforms.

Deadline: Large: 1 Sep 2026; SMEs: 1 Sep 2027
Format: Factur-X, UBL 2.1, or CII via PPF/PDP
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🇩🇪In force
Germany

All German businesses must be able to receive e-invoices since 1 January 2025. Sending mandates are phased: large companies from 2027, all businesses from 2028.

Deadline: Receive: since 1 Jan 2025; Send: phased to 1 Jan 2028
Format: XRechnung / ZUGFeRD (EN 16931)
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🇪🇸Partial
Spain

Spain's Ley Crea y Crece mandates e-invoicing for businesses with revenue over €8M from 2025, with all other businesses following by 2027. Facturae is the primary format.

Deadline: Phased rollout 2025–2027
Format: Facturae / EN 16931
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Frequently asked questions

Which EU countries require e-invoicing in 2026?+

In 2026, e-invoicing is mandatory in Belgium (all VAT-registered businesses from 1 January 2026), France (large enterprises from 2026, all by 2027), Poland (KSeF from February 2026), and Italy (since 2019). Germany phases in obligations from 2025 (receive) through 2028 (send). Denmark, Croatia and Spain have their own systems with separate timelines, and Norway has mandatory B2G PEPPOL since 2012.

What is the ViDA directive and how does it affect EU businesses?+

ViDA (VAT in the Digital Age) is the EU's reform of VAT and digital invoicing. It introduces transaction-based reporting and mandatory e-invoicing for cross-border B2B trade within the EU, expected around 2028–2030. Businesses that export to other EU countries should prepare for PEPPOL BIS Billing 3.0 — the European standard. Invoicia generates compliant PEPPOL BIS 3.0 XML on every plan.

What is PEPPOL BIS Billing 3.0?+

PEPPOL BIS Billing 3.0 is the technical specification for structured e-invoices exchanged over the PEPPOL network. It is based on UBL 2.1 and is fully compliant with the European semantic standard EN 16931. PEPPOL BIS 3.0 is the de-facto cross-border B2B e-invoicing format in the EU and is accepted by national systems including EHF (Norway), NemHandel (Denmark), XRechnung (Germany), and Mercurius (Belgium).

Invoicia generates PEPPOL BIS 3.0 XML

Start with the free tier — includes invoice creation, PDF export, email sending, and PEPPOL XML generation. Upgrade to Pro for PEPPOL network delivery.

Last reviewed March 2026. Information is for guidance only and not legal advice. Always verify requirements with official sources.