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.

🇳🇴Partial
Norway

Norway's Parliament approved a new law in June 2026 requiring all VAT-registered businesses to issue structured e-invoices from 1 January 2027, with e-invoice receipt and digital bookkeeping following from 1 January 2030. This builds on Norway's B2G mandate, which has been in force since 2012.

Deadline: B2G in force since 2012; B2B issuance mandatory from 1 January 2027, receipt + digital bookkeeping from 1 January 2030
Format: EHF / PEPPOL BIS Billing 3.0
View guide →
🇧🇪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
View guide →
🇳🇱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
View guide →
🇩🇰Partial
Denmark

Denmark has no B2B e-invoicing mandate. The updated Bookkeeping Act requires companies above DKK 300,000 turnover to use a registered digital bookkeeping system — a different obligation. NemHandel provides PEPPOL-compatible e-invoicing.

Deadline: B2G in force; no B2B mandate. Digital bookkeeping from Jan 2026 (DKK 300,000+)
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 from 1 February 2026 for businesses with revenue above PLN 200 million, and from 1 April 2026 for all other VAT-registered businesses.

Deadline: 1 Feb 2026 (over PLN 200M revenue); 1 Apr 2026 (all others)
Format: FA(2) XML via KSeF platform
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🇭🇷In force
Croatia

B2B e-invoicing became mandatory for VAT-registered businesses on 1 January 2026 under Fiscalization 2.0. E-invoicing to Croatian government entities has been mandatory since 2019.

Deadline: B2G in force since 2019; B2B from 1 January 2026
Format: EN 16931 (CII/UBL) via FINA
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🇫🇷In force
France

France's B2B e-invoicing mandate is in force: every business must be able to receive e-invoices from 1 September 2026, large companies must issue from the same date, and SMEs from 1 September 2027. Invoices route through certified PDP platforms — the PPF no longer carries B2B exchange.

Deadline: Receive: all businesses 1 Sep 2026. Issue: large 1 Sep 2026, SMEs 1 Sep 2027
Format: Factur-X, UBL 2.1, or CII via a certified 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)
View guide →
🇪🇸Partial
Spain

Real Decreto 238/2026 is in force, but no date applies yet. The countdown — 12 months for businesses over €8M, 24 for everyone else — starts only when the ministerial order governing the AEAT public platform takes effect. Facturae is the primary format.

Deadline: No firm date — RD 238/2026 in force, awaiting the ministerial order
Format: Facturae / EN 16931
View guide →

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. Norway has mandatory B2G PEPPOL since 2012, and Parliament approved a B2B e-invoicing mandate in June 2026 — issuance becomes mandatory from 1 January 2027, ahead of most EU country-level mandates.

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. Direct PEPPOL network delivery for Pro is coming soon.

Use this data in your own systems

Everything on this page is published as a free, machine-readable dataset covering all 27 EU member states plus Norway — mandate dates, formats, thresholds and networks, split by scope and obligation, with the legal source cited for each. CC-BY licensed.

Open dataset on GitHub →

Or validate an invoice against EN 16931 — free, no signup →

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