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TOOLS · Tracker
The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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Das EU-Rückgrat · ViDA
Am 11. März 2025 verabschiedet, hat ViDA die Anforderung aufgehoben, dass Mitgliedstaaten vor der Einführung einer verpflichtenden inländischen E-Rechnungsstellung eine EU-Genehmigung einholen müssen – weshalb sich die nationalen Fristen nun um 2026–2028 häufen. Zwei EU-weite Termine bilden den Rahmen für alles Folgende.
1. Juli 2030 Innergemeinschaftliche B2B-E-Rechnungsstellung + digitale Meldung verpflichtend
1. Januar 2035 Nationale Regelungen müssen sich am EU-Standard ausrichten
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Don't miss crucial VAT developments that could impact your business or practice.
Regionen
© 2026 VATabout. Alle Rechte vorbehalten.
FR
EU
Within 12 months
1 Sep 2026
September 1, 2026
Applies to
B2B, B2C
format
Factur-X, UBL 2.1, CII
One of the largest rollouts in the world by transaction count. The state portal was scaled back — invoices flow through certified PDP platforms.
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BE
EU
Live now
Live since 1 Jan 2026
January 1, 2026
Applies to
B2B, B2G
format
Peppol BIS 3.0, UBL 2.1
A big-bang rollout — every VAT-registered business at once over the Peppol network. The penalty-free tolerance window closed 31 March 2026.
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IT
EU
Live now
Live since 2019
January 1, 2019
Applies to
B2B, B2G, B2C
format
FatturaPA XML
Europe's longest-running mandate. Every invoice clears through the Sistema di Interscambio. Healthcare services remain exempt.
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RO
EU
Live now
Sole B2B channel since 1 Jul 2024
July 1, 2024
Applies to
B2B, B2G, B2C
format
RO e-Factura XML
B2B live since July 2024 via the national RO e-Factura platform, now expanding toward B2C simplified invoices.
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HR
EU
Live now
Live since 1 Jan 2026
January 1, 2026
Applies to
B2B, B2G
format
UBL 2.1 and CII
New domestic mandate live from the start of 2026, built on Croatia's Fiskalizacija 2.0 real-time reporting framework.
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PL
EU
Live now
Micro-entrepreneurs 1 Jan 2027
January 1, 2027
Applies to
B2B, B2G
format
FA(3) XML
Clearance model: invoices must be validated by KSeF before they are legally issued. The proprietary FA(3) schema is the only accepted B2B format.
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DE
EU
Within 12 months
Issuing >€800k turnover: 1 Jan 2027
January 1, 2027
Applies to
B2B, B2G
format
XRechnung, ZUGFeRD
Receiving has been mandatory since 2025. Issuing phases in by turnover — large first, everyone by 2028. Both XRechnung and ZUGFeRD are accepted.
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GR
EU
Within 12 months
All businesses from 1 Oct 2026
October 1, 2026
Applies to
B2B, B2G
format
EN 16931
Mandatory B2B e-invoicing rolls out in two phases via the myDATA platform: large enterprises first, everyone else from October 2026.
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ES
EU
Within 12 months
Veri*Factu from 1 Jan 2027
January 1, 2027
Applies to
B2B
format
Facturae, UBL, EDI
Two parallel tracks: Veri*Factu certified-software rules in 2027, plus a B2B e-invoicing mandate awaiting its final implementing regulation.
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PT
EU
Within 12 months
Qualified signature from 2027
January 1, 2027
Applies to
B2G
format
CIUS-PT (UBL 2.1/CEFACT), SAF-T
B2G is already live. The B2B track adds a qualified electronic signature requirement as the regime firms up for 2027.
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SK
EU
Within 12 months
All VAT payers: 1 Jan 2027
January 1, 2027
Applies to
B2B, B2G
format
EN 16931 (UBL 2.1 in XML)
A decentralised, EN 16931-aligned model with real-time reporting, bringing all VAT payers in from the start of 2027.
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EE
EU
ec92c029-e173-4efa-ab77-94c11be890fa
Planned 2027
July 1, 2027
Applies to
B2B, B2G
format
National XML (EVS 923:2014/AC:2017, eXML 1.2), EN 16931 (UBL 2.1 BIS 3.0, UN/CEFACT CII)
A buyer's right to request structured e-invoices is already in force; a broader domestic mandate is expected to follow.
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LV
EU
Future
B2B from 2028
January 1, 2028
Applies to
B2B, B2G
format
Peppol BIS 3.0
B2G is live from 2026 with a legislated B2B mandate to follow, built on Peppol and structured reporting to the SRS.
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NL
EU
Planning
ViDA-driven, ~2030
July 1, 2030
Applies to
B2G
format
Peppol BIS 3.0 (B2G)
No active domestic B2B mandate yet — B2G runs over Peppol and forward planning is shaped primarily by ViDA's 2030 intra-EU requirement.
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LU
EU
Planning
ViDA-driven, ~2030
July 1, 2030
Applies to
B2G
format
Peppol BIS 3.0 (B2G)
Public-procurement e-invoicing is mandatory, but there is no domestic B2B mandate — the real driver is ViDA cross-border readiness.
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AT
EU
Planning
ViDA-driven, ~2030
July 1, 2030
Applies to
B2G
format
ebInterface, Peppol BIS 3.0
An early B2G adopter since 2014, but B2B e-invoicing remains voluntary — forward planning is anchored to ViDA.
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DK
EU
Live now
Digital bookkeeping phasing in
July 1, 2026
Applies to
B2G, B2B
format
OIOUBL, Peppol BIS 3.0
B2G runs over NemHandel; the new Bookkeeping Act is progressively requiring digital bookkeeping and structured e-invoice capability.
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SE
EU
Planning
ViDA-driven, ~2030
July 1, 2030
Applies to
B2G
format
Peppol BIS 3.0
B2G has run over Peppol since 2019; a domestic B2B mandate is under study, with ViDA the main driver.
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FI
EU
Planning
Buyer's right in force
July 1, 2030
Applies to
B2G, B2B
format
Finvoice, Peppol BIS 3.0, TEAPPSXML
A buyer's right to demand structured e-invoices has applied since 2020; a full mandate awaits ViDA.
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IE
EU
Future
B2B phased from 2028
November 1, 2028
Applies to
B2B, B2G
format
Peppol BIS 3.0
A phased readiness programme rather than one deadline. Revenue advises starting capability work now, not deferring.
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SI
EU
ec92c029-e173-4efa-ab77-94c11be890fa
B2B planned 2027
June 1, 2027
Applies to
B2B, B2G
format
e-SLOG, Peppol BIS 3.0
B2G runs on the national e-SLOG format; a B2B mandate with reporting is expected to follow.
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HU
EU
Live now
Real-time reporting live
January 1, 2021
Applies to
B2B, B2C
format
Structured XML, supporting the UBL 2.1, UN/CEFACT CII, and PEPPOL BIS 3.0
Hungary mandates real-time invoice data reporting to NAV rather than a structured e-invoice format — in force and comprehensive since 2021.
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BG
EU
Planning
ViDA-driven, ~2030
July 1, 2030
Applies to
B2G
format
Peppol BIS 3.0
B2G runs over Peppol; no domestic B2B mandate is confirmed, with ViDA the main driver.
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CZ
EU
Planning
ViDA-driven, ~2030
July 1, 2030
Applies to
B2G
format
Peppol BIS 3.0, ISDOC
B2G supports ISDOC and Peppol; there is no confirmed domestic B2B mandate ahead of ViDA.
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CY
EU
Planning
ViDA-driven, ~2030
July 1, 2030
Applies to
B2G
format
Peppol BIS 3.0
B2G runs over Peppol; no domestic B2B mandate is confirmed ahead of ViDA.
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LT
EU
Planning
ViDA-driven, ~2030
July 1, 2030
Applies to
B2G
format
Peppol BIS 3.0
B2G is mandatory over Peppol; no domestic B2B mandate is confirmed ahead of ViDA.
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MT
EU
Planning
ViDA-driven, ~2030
July 1, 2030
Applies to
B2G
format
Peppol BIS 3.0
B2G runs over Peppol; no domestic B2B mandate is confirmed ahead of ViDA.
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NO
Europe non-EU
Within 12 months
Issue from 1 Jan 2027; receive from 1 Jan 2030
January 1, 2027
Applies to
B2B
format
EHF, Peppol BIS 3.0
Legislation is approved: structured B2B e-invoicing and digital bookkeeping — issuing from 2027 and receiving from 2030, on the mature EHF/Peppol base.
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GB
Europe non-EU
Planning
Consultation stage
January 1, 2029
Applies to
B2G
format
Peppol BIS 3.0
No B2B mandate yet — the government consulted on e-invoicing in 2025, with Peppol already used across the NHS and wider B2G.
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AE
Middle East
Within 12 months
Go-live 1 Jan 2027
January 1, 2027
Applies to
B2B, B2G
format
PINT AE (Peppol)
A five-corner Peppol model using the PINT AE profile, operating as a continuous-transaction-control programme.
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SA
Middle East
Live now
Phase 2 expanding in waves
January 1, 2026
Applies to
B2B, B2G, B2C
format
ZATCA XML
ZATCA's Fatoora programme keeps expanding integration to lower turnover bands wave by wave.
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OM
Middle East
Within 12 months
Selected large taxpayers from Aug 2026
August 1, 2026
Applies to
B2B, B2G
format
UBL 2.1 (PINT)
A clearance-style continuous-transaction-control model phasing in from August 2026 with selected large taxpayers.
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MY
Asia-Pacific
Live now
Threshold lowering through 2026
July 1, 2026
Applies to
B2B, B2G, B2C
format
MyInvois XML
Phased real-time reporting through MyInvois; each phase lowers the turnover threshold for inclusion.
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SG
Asia-Pacific
Within 12 months
New GST registrants in 2026
November 1, 2026
Applies to
B2B
format
SG Peppol BIS Billing 3.0
Peppol-based InvoiceNow reporting to IRAS, starting with newly incorporated companies registering for GST.
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IN
Asia-Pacific
Live now
Live — threshold tightening
January 1, 2024
Applies to
B2B, B2G
format
GST e-invoice JSON
Real-time reporting through Invoice Registration Portals; the turnover threshold keeps dropping.
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MA
Africa
ec92c029-e173-4efa-ab77-94c11be890fa
Framework from 2026
September 1, 2026
Applies to
B2B
format
TBD
A national e-invoicing framework is being established, with a phased rollout expected to begin from 2026.
Open tracker →