E-Invoicing Mandate Tracker

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E-Invoicing & ViDA Mandate Tracker

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L'épine dorsale de l'UE · ViDA

La TVA à l'ère numérique fixe la ligne d'arrivée pour 2030

Adoptée le 11 mars 2025, ViDA a supprimé l'obligation pour les États membres de demander l'approbation de l'UE avant d'imposer la facturation électronique nationale — c'est pourquoi les échéances nationales se regroupent désormais autour de 2026-2028. Deux dates à l'échelle de l'UE ancrent tout ce qui suit.

1er juillet 2030 Facturation électronique B2B intra-UE + déclaration numérique obligatoires

1er janvier 2035 Les régimes nationaux doivent s'aligner sur la norme de l'UE

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France

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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Belgium

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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Italy

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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Romania

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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Croatia

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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Poland

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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Germany

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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Greece

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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Spain

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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Portugal

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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Slovakia

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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Estonia

Future

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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Latvia

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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Netherlands

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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Luxembourg

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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Austria

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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Denmark

Planning

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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Sweden

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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Finland

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.

Open tracker →

Ireland

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.

Open tracker →

Slovenia

Future

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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Hungary

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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Bulgaria

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.

Open tracker →

Czechia

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.

Open tracker →

Cyprus

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.

Open tracker →

Lithuania

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.

Open tracker →

Alertes

July 10, 2026

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E-Invoicing & ViDA Mandate Tracker

La TVA à l'ère numérique fixe la ligne d'arrivée pour 2030

France

Belgium

Italy

Romania

Croatia

Poland

Germany

Greece

Spain

Portugal

Slovakia

Estonia

Latvia

Netherlands

Luxembourg

Austria

Denmark

Sweden

Finland

Ireland

Slovenia

Hungary

Bulgaria

Czechia

Cyprus

Lithuania

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Subventions GST InvoiceNow de Singapour : éligibilité et niveaux

Le Rôle de EN 16931 dans les Systèmes Fiscaux et de Facturation Électronique Modernes de l'UE

Netherlands Advances ViDA E-Invoicing Reform

Gardez une longueur d’avance sur les changements en matière de TVA.

France

Belgium

Italy

Romania

Croatia

Poland

Germany

Greece

Spain

Portugal

Slovakia

Estonia

Latvia

Netherlands

Luxembourg

Austria

Denmark

Sweden

Finland

Ireland

Slovenia

Hungary

Bulgaria

Czechia

Cyprus

Lithuania