EU:s krav på e-fakturering 2025–2027

EU inför obligatorisk strukturerad e-fakturering i medlemsländerna. Hitta ditt land, förstå deadline och formatkrav, och bli redo med PEPPOL BIS Billing 3.0.

Varför e-fakturering blir obligatoriskt i EU

EU:s EN 16931-standard och ViDA-förordningen (moms i den digitala tidsåldern) driver en våg av nationella e-faktureringskrav. Länder går från PDF-fakturor till strukturerade XML-format — i första hand via PEPPOL-nätverket — för att minska momsbedrägerier och effektivisera B2B-transaktioner.

🇧🇪I kraft
Belgium

All Belgian VAT-registered businesses must send and receive structured e-invoices via PEPPOL or the Mercurius platform.

Deadline: 1 January 2026
Format: PEPPOL BIS Billing 3.0
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🇩🇰I kraft
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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🇵🇱I kraft
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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🇭🇷Delvis
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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🇫🇷Snart
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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🇩🇪I kraft
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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🇪🇸Delvis
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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Invoicia genererar PEPPOL BIS 3.0 XML

Börja med gratisplanen — inkluderar fakturering, PDF-export, e-postutskick och PEPPOL XML-generering. Uppgradera till Pro för leverans via PEPPOL-nätverket.

Senast uppdaterad mars 2026. Informationen är vägledande och utgör inte juridisk rådgivning.