EU-verplichtingen voor e-facturering 2025–2027

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.

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

PEPPOL e-facturering is al verplicht voor leveranciers aan de Nederlandse rijksoverheid. Een privaat B2B-mandaat wordt verwacht via de EU ViDA-richtlijn rond 2028–2030. Invoicia maakt u klaar.

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.

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.

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.

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.

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.

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.