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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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La columna vertebral de la UE · ViDA
Adoptada el 11 de marzo de 2025, ViDA eliminó el requisito de que los Estados miembros solicitaran la aprobación de la UE antes de exigir la facturación electrónica nacional, razón por la cual los plazos nacionales ahora se agrupan en torno a 2026-2028. Dos fechas a escala de la UE anclan todo lo que sigue.
1 de julio de 2030 Facturación electrónica B2B intracomunitaria + informes digitales obligatorios
1 de enero de 2035 Los regímenes nacionales deben alinearse con el estándar de la UE
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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 →