E-Invoicing Mandates Tracker (2026)

Country by country: who must send structured e-invoices, in what scope, and from when — 34 entries, each verified against the official source on , with the operative sentence quoted verbatim so you never have to take our word for it.

Method. Each entry researched against the official source (EU institutions, national tax authorities/ministries, or the standard body itself) and independently re-checked by an adversarial verifier on the same date. No vendor blogs as sources. Anything we could not confirm on an official page is labeled Unverified rather than guessed. Mandates move fast — always click the row's source before acting. How we verify · changelog.

The three things every row refers to: ViDA, EN 16931, Peppol

In force EN 16931 — European standard on electronic invoicing (published by CEN) European Union

Semantic data model of the core elements of an electronic invoice, plus the list of compliant syntaxes. Part 1 (EN 16931-1) is the semantic model; Part 2 (CEN/TS 16931-2) lists the syntaxes. Applies to invoices covered by Directive 2014/55/EU (B2G) and is reused as the base model by national B2B regimes and by Peppol BIS Billing 3.0.

  • — EN 16931-1:2017 and CEN/TS 16931-2:2017 published by CEN
  • — European Commission and CEN sign a License Agreement giving cost-free access to parts 1 and 2 of the standard
  • — A new version, EN 16931-1 version 2026, published; the 2017 version formally withdrawn but remaining compliant during a migration period (no end date stated on the page)

“The European standard on eInvoicing (EN 16931) was developed and published by the European Committee for Standardization (CEN), at the request of the European Commission.”

(source is in English)

In force Commission Implementing Decision (EU) 2017/1870 — OJ publication of the EN 16931 reference (the clock-starting act) European Union

This is the act that published the reference of EN 16931-1:2017 and the syntax list in the Official Journal pursuant to Article 3(2) of Directive 2014/55/EU, thereby starting the 18-month / 30-month clocks in Article 11(2). It also formally fixes which two syntaxes are compliant.

  • — Commission Implementing Decision (EU) 2017/1870 adopted
  • — Published in the Official Journal of the European Union, L 266, p. 19 — the publication event referenced by Article 11(2) of Directive 2014/55/EU

“The reference of the European standard on electronic invoicing 'EN 16931-1:2017, Electronic invoicing — Part 1: Semantic data model of the core elements of an electronic invoice' … as set out in the Annex … are hereby published.”

(source is in English; Article 1, elided at the ellipses — the omitted text names 'CEN/TS 16931-2:2017, Electronic invoicing — Part 2: List of syntaxes that comply with EN 16931-1')

Retrieved 2026-08-20. The Annex names exactly two compliant syntaxes, verbatim: 'UN/CEFACT Cross Industry Invoice XML message as specified in XML Schemas 16B (SCRDM — CII)' and 'UBL invoice and credit note messages as defined in ISO/IEC 19845:2015'. This entry is what lets the hub page explain WHY the deadline is April 2019/2020 rather than asserting the dates bare. Same eur-lex blockage as the Directive entry — cited via the Publications Office Cellar manifestation, which is the same official text.

In force ViDA domestic e-invoicing unlock (Art. 1 of Directive (EU) 2025/516, in force 14 April 2025) and the 1 January 2035 domestic-system harmonisation deadline (Art. 6(5), second subparagraph) European Union — national/domestic mandates by Member States

Two distinct things. (A) Since 14 April 2025 a Member State may impose a DOMESTIC B2B e-invoicing mandate on established taxable persons without first obtaining an Art. 395 derogation from the Council, and may switch off the recipient-consent requirement. This is the legal basis under which national mandates are now being introduced. (B) Member States that already had a domestic real-time transaction-based reporting obligation in place on 1 January 2024 (or an Art. 395 authorisation, or adopted national legislation, before that date) get a grandfathering runway: they need only align those domestic systems with the EU model by 1 January 2035 rather than 1 July 2030.

  • — Domestic mandate unlock takes effect. Art. 6(1) verbatim: 'Member States may apply the laws, regulations and administrative provisions regarding Article 1, points 2 and 3 from 14 April 2025.' Commission page: 'Upon entry into force (14 April 2025), Member States are able to introduce mandatory e-invoicing under specific conditions.' Note the permissive 'may' — this is an option for Member States, not an obligation.
  • — Grandfathering cut-off date. Only Member States with a domestic real-time transaction-based reporting obligation already in place on 1 January 2024 — or holding an Art. 395 authorisation, or having adopted national legislation, before that date — qualify for the 2035 runway. Everyone else is on the 1 July 2030 timetable.
  • — Harmonisation deadline for those grandfathered domestic systems: they must apply Art. 5, point (5) (re Art. 218) and Art. 5, point (19) (re Arts. 271a and 271b) by this date, so far as domestic e-invoicing and reporting are concerned. Commission page: 'By 1 January 2035: deadline for aligning domestic digital real-time transaction-based reporting obligations with the EU system.'

“By way of derogation..., Member States may, in accordance with the conditions they lay down, require taxable persons established within their territory to issue electronic invoices for supplies of goods and services within their territory, other than those referred to in Article 262.”

Phased rollout ViDA — Council Directive (EU) 2025/516 amending Directive 2006/112/EC (VAT rules for the digital age) European Union (all 27 Member States)

The whole VAT invoicing regime under Directive 2006/112/EC. Rolled out in four dated tranches (Articles 2–5 of the amending directive). The e-invoicing core sits in Article 5, applicable 1 July 2030: from that date a structured 'electronic invoice' becomes the default legal form of an invoice EU-wide, and paper/PDF may only be accepted by Member States for transactions NOT caught by the new Chapter 6 reporting obligations. Directive-level act: binding on Member States, requires national transposition, not directly applicable to businesses.

  • — Council adopted the directive. Verbatim from the act's closing formula: 'Done at Brussels, 11 March 2025. For the Council, The President, A. DOMAŃSKI'. European Parliament consent given 12 February 2025 (footnote 1).
  • — Published in the Official Journal, L series, as 2025/516. Header of the fetched act reads 'Official Journal of the European Union / EN / L series / 2025/516 / 25.3.2025'.
  • — Entry into force. Art. 7: 'This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal.' 25 March + 20 days = 14 April 2025, and Art. 6(1) names 14 April 2025 explicitly.
  • — Article 2 amendments apply (OSS/IOSS clarifications). Art. 6(2): transposition adopted and published by 31 December 2026, 'They shall apply those measures from 1 January 2027.'
  • — Article 3 amendments apply (platform economy deemed-supplier for short-term accommodation and passenger transport; Single VAT Registration / OSS extension; mandatory reverse charge for non-identified suppliers). Art. 6(3): transposition by 30 June 2028.
  • — Outer limit for the deemed-supplier measure only. Art. 6(3) derogation: Member States shall apply measures for Article 3, point (1) 'at the earliest from 1 July 2028 and at the latest from 1 January 2030.' NOT an e-invoicing date.
  • — Article 4 amendments apply. Art. 6(4): transposition adopted and published by 30 June 2029, 'They shall apply those measures from 1 July 2029.'
  • — THE e-invoicing + DRR milestone. Article 5 amendments apply: e-invoicing becomes the default (new Art. 218(2)), new Art. 217 definition binds, Chapter 6 'Digital reporting requirements' replaces recapitulative statements. Art. 6(5): transposition by 30 June 2030.
  • — Commission interim evaluation report due to the Council. New Art. 271c: 'By 31 March 2033, the Commission shall... present to the Council an interim evaluation report on the functioning of the electronic invoicing... and of the intra-Community and domestic digital reporting requirements'.
  • — Final harmonisation deadline for Member States that already ran a domestic real-time transaction-based reporting system (see separate entry). Art. 6(5) second subparagraph; Commission may propose postponing it if the 2033 report reveals shortcomings.

“For the purposes of this Directive, invoices shall be issued as electronic invoices. However, Member States may accept documents or messages on paper or in electronic formats other than electronic invoices for transactions not subject to the reporting obligations...”

In force Directive 2014/55/EU — B2G obligation to receive and process EN 16931-compliant e-invoices European Union (all Member States)

Applies to electronic invoices issued under contracts covered by the EU procurement directives (2009/81/EC, 2014/23/EU, 2014/24/EU, 2014/25/EU). It obliges Member States to ensure contracting authorities and entities RECEIVE and PROCESS compliant e-invoices; it does not oblige suppliers to issue them. Article 3 is the legal basis on which CEN was asked to draft EN 16931.

  • — Directive 2014/55/EU adopted ('DIRECTIVE 2014/55/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 16 April 2014 on electronic invoicing in public procurement')
  • — Article 11(1): general transposition deadline — Member States 'shall adopt, publish and apply the laws, regulations and administrative provisions necessary to comply with this Directive at the latest by 27 November 2018'
  • — Article 7 receive-and-process obligation for central contracting authorities. Article 11(2) sets the rule as 'not later than 18 months after the publication of the reference of the European standard on electronic invoicing in the Official Journal'; the Commission's eInvoicing FAQ states the resulting date: 'The deadline … was 18 April 2019.'
  • — Sub-central contracting authorities. Article 11(2): Member States 'may postpone the application … with regard to their sub-central contracting authorities and contracting entities until 30 months after publication of the reference'; the Commission's FAQ states: 'This deadline can be extended for sub-central contracting authorities and entities until 18 April 2020.'
  • — Article 3(1): deadline by which publication of the European standard was to be completed — 'That publication shall be completed by 27 May 2017.' (see notes)

“Member States shall ensure that contracting authorities and contracting entities receive and process electronic invoices which comply with the European standard on electronic invoicing whose reference has been published pursuant to Article 3(2)”

(source is in English; Article 7, quote truncated at 33 words — full sentence continues '…and with any of the syntaxes on the list published pursuant to Article 3(2).')

Adopted, not yet in force ViDA Digital Reporting Requirements (DRR) — new Title XI, Chapter 6, Section 1 of Directive 2006/112/EC, inserted by Art. 5 of Directive (EU) 2025/516 European Union (cross-border intra-EU B2B)

Transaction-by-transaction digital reporting for cross-border supplies of goods and services between taxable persons within the EU, replacing the periodic recapitulative statement (EC Sales List). Covers: intra-Community supplies and transfers of own goods under Art. 138; intra-Community acquisitions under Arts. 20–22; and supplies/acquisitions where the customer is liable under Arts. 194–197 and 204. Member States may waive the acquisition-side legs (Art. 262(1)(b) and (d)). Reporting is driven off the e-invoice: data must be transmitted at the time the invoice is issued or should have been issued (5 days for self-billing). Invoice deadline for these supplies tightens to 10 days after the chargeable event (new Art. 222); summary invoices allowed but limited to one calendar month and due within 10 days of month end (new Art. 223).

  • — Transposition deadline: Member States must have adopted and published the national laws implementing Article 5 (the DRR + e-invoicing package) by this date, and immediately inform the Commission.
  • — DRR applies to cross-border intra-EU B2B. Art. 5 header verbatim: 'Amendments to Directive 2006/112/EC with effect from 1 July 2030'. Same date the Chapter 6 heading becomes 'Digital reporting requirements' and Art. 262 is replaced. Commission page: 'Digital Reporting Requirements will affect cross-border B2B transactions from 1 July 2030.'
  • — Commission interim evaluation report to the Council on how e-invoicing and both the intra-Community and domestic DRR are functioning (new Art. 271c). This is the formal review hook that could move the 2035 deadline.

“Member States shall adopt and publish, by 30 June 2030, the laws, regulations and administrative provisions necessary to comply with Article 5... They shall apply those measures from 1 July 2030.”

Adopted, not yet in force The European standard on electronic invoicing and its list of syntaxes, pursuant to Directive 2014/55/EU — made the ViDA compliance baseline by new Art. 218(3) of Directive 2006/112/EC European Union (standard referenced by ViDA)

From 1 July 2030, electronic invoices under the VAT Directive must comply with the European standard on electronic invoicing and its syntax list under Directive 2014/55/EU. Two carve-outs: Member States may allow OTHER standards for purely domestic supplies (i.e. supplies not covered by Art. 262), and for domestic digital reporting they may accept other data formats provided those formats 'ensure interoperability with that standard' (new Art. 271b(3)). Compliance with the standard is also what removes the recipient-consent requirement from 2030 (new Art. 232).

  • — The European standard becomes the binding baseline for e-invoices in scope of the VAT Directive (new Art. 218(3)), and issuing a standard-compliant e-invoice to a taxable person or non-taxable legal person 'shall not be subject to acceptance by the recipient' (new Art. 232). Both arrive via Art. 5, effective 1 July 2030.

“Electronic invoices shall comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU... Member States may allow the use of other standards for electronic invoices relating to supplies of goods and services within their territory.”

In force Peppol Network / Peppol Interoperability Framework (four-corner model) Global

The delivery layer: a set of legal agreements, policies, requirements and specifications applied consistently by Peppol Authorities and Peppol-certified Service Providers, plus a single centralised addressing component. It is the transport-and-addressing half of Peppol, distinct from the document specifications (Peppol BIS).

“Each sender only has to connect to one service provider to reach every receiver, and each receiver has to connect to only one service provider to reach every sender – connect ONCE, reach ALL.”

(source is in English)

Retrieved 2026-08-20. Also verbatim on this page: the framework provides a 'ready-to-use, scalable, both domestic and cross border, four-corner model, utilising a market of private sector service providers that are connected to sending and receiving organisations'; the Network consists of 'hundreds of Peppol-certified Service Providers around the world, together with a single centralised addressing component'; and 'The Peppol BIS standardises electronic documents for validation and secure exchange between Service Providers through the Peppol Network', implementing 'specifications based on the Universal Business Language (UBL) ISO/IEC 19845 standards'. This page does NOT mention EN 16931 — the EN 16931 link is made on the BIS specification site (separate entry).

In force OpenPeppol AISBL — the body that owns and maintains the Peppol specifications Global (organisation registered in Belgium)

OpenPeppol is the standards organisation, not a standard. It holds responsibility for the Peppol specifications, service areas and worldwide implementation, and runs the governance instruments (OpenPeppol AISBL Statutes, Service Provider Agreement, Peppol Authority Agreement, Internal Regulations). Membership classes: End Users, Service Providers, Peppol Authorities, Observers.

“OpenPeppol is a member-driven non-profit Association set up as an Association Internationale Sans But Lucratif (AISBL) under Belgian law.”

(source is in English)

Retrieved 2026-08-20. Same page: 'OpenPeppol has full responsibility for the Peppol specifications, service areas and implementation around the world.' The companion page https://peppol.org/about/ adds the distinction the hub page should make explicit — 'Peppol is the name of our Interoperability Framework' versus 'OpenPeppol is the name of our organisation' — and gives the registration detail 'OPENPEPPOL AISBL', Brussels, Corporate ID No. 0848.934.496. Peppol Authorities are one of the three stakeholder communities and sit on the Managing Committee. No founding year was stated on the pages I could reach, so do not publish one.

In force Peppol BIS Billing 3.0 — the invoice + credit note specification, a CIUS of EN 16931 Global / European Union

The document specification used for invoices and credit notes across the Peppol Network. It narrows EN 16931 into an implementable profile bound to UBL (UBL Invoice and UBL Credit Note). This is the direct bridge between the two standards: an instance following the CIUS is, by EN 16931's own CIUS mechanism, compliant with the European Standard.

  • — Publishing date of the current Peppol BIS Billing 3.0 release ('Peppol BIS Billing 3.0 - May 2026 Release', version 3.0.21), per OpenPeppol's post-award documentation register
  • — 'Mandatory Date Version' for that release, per OpenPeppol's post-award documentation register

“a Core Invoice Usage Specification (CIUS) of EN 16931”

(source is in English)

Mandates by country

Sorted alphabetically (14 jurisdictions; the US and UK close the list). The summary table links each row to its full entry — scope, every verified phase date, and the verbatim quote from the official source.

E-invoicing mandate status, system, scope and next key date per jurisdiction, with the official source linked per row
Jurisdiction System Status Scope (first line) Details
Belgium Structured B2B e-invoicing obligation (VAT Code art. 53 as amended; Peppol-BIS format over the Peppol network as the default; EN 16931-1 / CEN/TS 16931-2) In force Domestic B2B: invoices between VAT-taxable persons established in Belgium. Full entry ↓
Denmark NemHandel / Peppol BIS + OIOUBL — B2G e-invoicing mandate, and the Bogforingsloven (2022 Bookkeeping Act) digital bookkeeping-system duty Phased rolloutconf: medium B2G: all Danish public entities must receive and process EN 16931-compliant eInvoices; suppliers invoice the public sector via NemHandel (or Peppol). Full entry ↓
France Généralisation de la facturation électronique entre assujettis (B2B) + transmission des données de transaction et de paiement à l'administration (e-reporting). Legal chain verified: Article 26 of loi n° 2022-1157 du 16 août 2022 (LFR 2022) sets the calendar framework; Article 91 of the loi de finances pour 2024 set the current 2026/2027 dates; Article 123 of the loi de finances pour 2026 and Décret n° 2026-677 du 27 juillet 2026 are the most recent instruments. Invoices transit via 'plateformes agréées' approved by the administration. Phased rollout Domestic B2B transactions between persons subject to French VAT. Full entry ↓
Germany Mandatory domestic B2B e-invoicing (obligatorische E-Rechnung) under § 14 UStG, introduced by the Wachstumschancengesetz (Art. 23 of the Act of 27 March 2024, BGBl. 2024 I Nr. 108), with transitional rules in § 27 Abs. 38 UStG. Format must comply with the European e-invoicing standard (EN 16931) via Directive 2014/55/EU, or be an agreed format allowing correct and complete extraction into an EN 16931-compliant/interoperable format. Phased rollout Supplies of goods and services from one entrepreneur (Unternehmer) to another for that other's business, where BOTH the supplier and the recipient are established in Germany (Inland) or in the territories referred to in § 1 Abs. Full entry ↓
India GST e-invoicing — Invoice Registration Portal (IRP) / IRN generation under rule 48(4) of the CGST Rules 2017, threshold set by Notification 13/2020-Central Tax as amended In forceconf: medium Registered persons whose aggregate turnover exceeds the prescribed threshold must generate invoices through the Invoice Registration Portal (obtaining an IRN/QR code) for B2B supplies and exports; an invoice not so issued is not treated as a valid invoice. Full entry ↓
Italy (IT) Sistema di Interscambio (SdI) — FatturaPA XML (fattura elettronica ordinaria) In force Mandatory e-invoicing through SdI for all supplies of goods/services between persons resident or established in Italy (B2B and B2C), plus B2G. Full entry ↓
Norway EHF (Elektronisk handelsformat) / Peppol BIS Billing 3.0 — B2G e-invoicing mandate under Forskrift om elektronisk faktura i offentlige anskaffelser (FOR-2019-04-01-444) In force Applies to invoicing connected to procurements covered by the Norwegian Public Procurement Act. Full entry ↓
Norway B2B e-invoicing — status of announced plans (reported separately per the brief's instruction to report B2B status honestly) No mandateconf: medium Business-to-business invoicing between private parties in Norway. Full entry ↓
Poland (PL) KSeF (Krajowy System e-Faktur) — faktura ustrukturyzowana, logical structure FA(3) Phased rollout Mandatory structured e-invoicing through KSeF for taxable persons with a seat or fixed establishment in Poland (B2B and B2G; B2C optional). Full entry ↓
Portugal B2G e-invoicing (CIUS-PT, EN 16931) In forceconf: medium Mandatory electronic invoicing by suppliers to public-sector contracting authorities only. Full entry ↓
Portugal B2B invoicing: PDF acceptance and invoice-authenticity rules (Lei 73-A/2025 art. 95.º; Decreto-Lei 28/2019 art. 12.º) No mandate No B2B e-invoicing mandate. Full entry ↓
Romania RO e-Factura - B2B mandatory e-invoicing / e-reporting (RO_CIUS national CIUS of EN 16931, approved by Order of the Minister of Finance no. 1366/2021) In force Domestic B2B: taxable persons established in Romania (whether or not VAT-registered), plus taxable persons not established but VAT-registered in Romania for supplies with place of supply in Romania. Full entry ↓
Romania RO e-Factura - B2C e-reporting extension (reporting of business-to-consumer invoices into the RO e-Factura platform) In force Domestic B2C: taxable persons established in Romania must report invoices issued to non-taxable persons (consumers) for transactions taxable in Romania (domestic supplies) into RO e-Factura. Full entry ↓
Singapore InvoiceNow (Peppol-based national e-invoicing network) — GST InvoiceNow Requirement, IRAS + IMDA Phased rolloutconf: medium Requires GST-registered businesses to transmit invoice data to the Inland Revenue Authority of Singapore (IRAS) via the InvoiceNow (Peppol) network, phased in by registrant category and annual supply value. Full entry ↓
Spain Crea y Crece B2B e-invoicing (Ley 18/2022, art. 12) Adopted, not yet in force Mandatory e-invoicing between all Spanish businesses and professionals (B2B). Full entry ↓
Spain VERI*FACTU / RRSIF certified billing-software rules (RD 1007/2023 + Orden HAC/1177/2024, as amended by RD 254/2025 and RD-ley 15/2025) Phased rollout Requirements for invoicing software (SIF) used by businesses and professionals: unalterable, traceable, signed billing records, with optional real-time submission to AEAT in VERI*FACTU mode. Full entry ↓
United States (federal) No federal e-invoicing mandate No mandate Economy-wide B2B / B2C e-invoicing Full entry ↓
United States (federal) Business Payments Coalition / Federal Reserve E-Invoice Exchange Market Pilot → Digital Business Networks Alliance (DBNAlliance), U.S. Open Exchange Network No mandate Voluntary open exchange framework for B2B e-invoices and e-documents; businesses connect via certified service providers (Access Points) Full entry ↓
United States (federal) Federal procurement e-invoicing — Invoice Processing Platform (IPP) / OMB Memorandum M-15-19 Unverifiedconf: low Business-to-government: invoices submitted by vendors to US federal agencies Full entry ↓
United Kingdom Making Tax Digital (MTD) for VAT No mandate VAT-registered businesses: digital record-keeping and VAT Return submission Full entry ↓
United Kingdom HMRC / DBT consultation "Promoting electronic invoicing across UK businesses and the public sector" Adopted, not yet in force Consultation on standardising e-invoicing and increasing adoption across UK businesses and the public sector Full entry ↓
United Kingdom Mandatory e-invoicing for VAT invoices from 2029 (Budget 2025 measure 2.34) Adopted, not yet in force All VAT invoices for business-to-business (B2B) AND business-to-government (B2G) transactions Full entry ↓
United Kingdom Peppol designated as the UK's core interoperability network for e-invoicing Adopted, not yet in force Technical standard underpinning the 2029 UK e-invoicing mandate Full entry ↓

Belgium — Structured B2B e-invoicing obligation (VAT Code art. 53 as amended; Peppol-BIS format over the Peppol network as the default; EN 16931-1 / CEN/TS 16931-2)

In force verified 2026-08-20

Domestic B2B: invoices between VAT-taxable persons established in Belgium. Explicitly includes the small-business franchise scheme (annual turnover up to EUR 25,000) and the special agricultural scheme. Excludes VAT-taxable persons not established in Belgium and without a fixed establishment there, even if VAT-identified in Belgium. No B2C mandate. Structured e-invoice is the only legally compliant invoice for in-scope transactions; PDF-by-email no longer suffices.

  • — B2B structured e-invoicing obligation enters into force. Law of 6 Feb 2024, entry-into-force article, verbatim: 'La présente loi entre en vigueur le 1er janvier 2026.' Portal FAQ Q14 verbatim: 'À partir du 1er janvier 2026, toute facture entrant dans le champ d'application de l'obligation de facturation électronique qui est établie, émise ou envoyée à partir du 1er janvier 2026 doit se présenter sous la forme d'une facture électronique structurée.'
  • — Peppol-BIS becomes the required default format. Portal FAQ verbatim: 'à partir du 1er janvier 2026, les factures électroniques structurées devront être établies au format Peppol-BIS.' Derogation only by mutual agreement: 'Vous ne pouvez y déroger que si les deux parties sont d'accord et que le format alternatif est également conforme à la norme européenne.'
  • — General tolerance period - no penalties. SPF Finances news item published 18/12/2025, verbatim: 'le SPF Finances fera preuve de tolérance pendant les trois premiers mois de 2026' and 'n'appliquera pas de sanctions pour les infractions liées à la nouvelle obligation de l'e-facturation'. Conditional: 'Cette tolérance est accordée à condition que l'entreprise puisse démontrer qu'elle a pris des dispositions en temps utile et de manière raisonnable.'
  • — General tolerance ended; full enforcement. News item 'Fin de la période de tolérance pour l'e-facturation', published 07/04/2026, refers to 'La période générale de tolérance qui s'appliquait pendant les trois premiers mois de 2026'.
  • — End of the remaining targeted tolerance for self-billing (per the 07/04/2026 news item). Retrieved 2026-08-20 - already elapsed as of retrieval.

“Depuis le 1er janvier 2026, toutes les entreprises belges assujetties à la TVA devront utiliser des factures électroniques structurées entre elles.”

Since 1 January 2026, all Belgian VAT-taxable businesses must use structured electronic invoices between themselves.

Denmark — NemHandel / Peppol BIS + OIOUBL — B2G e-invoicing mandate, and the Bogforingsloven (2022 Bookkeeping Act) digital bookkeeping-system duty

Phased rollout confidence: medium verified 2026-08-20

B2G: all Danish public entities must receive and process EN 16931-compliant eInvoices; suppliers invoice the public sector via NemHandel (or Peppol). Separately, the 2022 Bookkeeping Act imposes a digital bookkeeping-system (DBS) duty on businesses, and those systems must be able to send and receive eInvoices. There is NO B2B e-invoicing mandate in Denmark.

  • — B2G in force — all Danish public entities required to receive and process EN 16931-compliant eInvoices, per Bekendtgorelse nr. 346 af 15/03/2019 implementing Directive 2014/55/EU (VERIFIED, ec.europa.eu)
  • — Bogforingsloven (2022 Bookkeeping Act) adopted, mandating Digital Bookkeeping Systems (VERIFIED, ec.europa.eu)
  • — OIOUBL 3.0 becomes mandatory — stated on the source page as 'expected', so treat as planned rather than settled (VERIFIED as an expectation, ec.europa.eu)
  • — All remaining private businesses with annual turnover exceeding DKK 300,000 must comply with the digital bookkeeping-system requirements. Month-level only — no exact day given on the official page, and I did not guess one (VERIFIED to month precision, ec.europa.eu)
  • — OIOUBL 2.1 phased out — stated as 'expected' (VERIFIED as an expectation, ec.europa.eu)
  • — Deadline for businesses using in-house/custom accounting systems. Month-level only (VERIFIED to month precision, ec.europa.eu)

“electronic invoicing is mandatory for all Business-to-Government (B2G) transactions in Denmark. Since 18 April 2019, all public entities are required to receive and process eInvoices compliant with the European Standard (EN 16931)”

France — Généralisation de la facturation électronique entre assujettis (B2B) + transmission des données de transaction et de paiement à l'administration (e-reporting). Legal chain verified: Article 26 of loi n° 2022-1157 du 16 août 2022 (LFR 2022) sets the calendar framework; Article 91 of the loi de finances pour 2024 set the current 2026/2027 dates; Article 123 of the loi de finances pour 2026 and Décret n° 2026-677 du 27 juillet 2026 are the most recent instruments. Invoices transit via 'plateformes agréées' approved by the administration.

Phased rollout verified 2026-08-20

Domestic B2B transactions between persons subject to French VAT. The RECEIVE obligation covers all companies regardless of size, whenever their supplier is required to issue in electronic format. The ISSUE obligation plus e-reporting phases in by company-size category (grandes entreprises / entreprises de taille intermédiaire, then petites et moyennes entreprises / micro-entreprises), with size assessed at 1 January 2025 on the basis of the last financial year closed before that date, using the company-size categories of article 51 of the loi du 4 août 2008 de modernisation de l'économie (LME). E-reporting follows the same calendar as the issuance obligation.

  • — RECEIVE OBLIGATION for ALL companies regardless of size, where the supplier is required to issue electronically. Simultaneously, the ISSUANCE obligation plus e-reporting of transaction and payment data begins for grandes entreprises and entreprises de taille intermédiaire (ETI). Verbatim from the DGFiP FAQ: 'À cette date, les grandes entreprises et les entreprises de taille intermédiaire seront tenues d'émettre leurs factures sous format électronique et de transmettre électroniquement à l'administration leurs informations de transactions et leurs données de paiement.'
  • — ISSUANCE OBLIGATION plus e-reporting extends to petites et moyennes entreprises (PME) and micro-entreprises. Verbatim: 'À compter du 1er septembre 2027, l'obligation d'émission des factures sous format électronique et de transmission électronique à l'administration d'informations de transactions et de données de paiement sera obligatoire pour les petites et moyennes entreprises ainsi que pour les micro-entreprises.' The official DGFiP calendar PDF corroborates with '01/09/2027' and the footnote '*Même calendrier pour les transmissions des données de transaction « e-reporting »'.
  • — STATUTORY BACKSTOP, NOT EXERCISED. Article 91 LF 2024 empowers a décret to set a later start date for the 2026 phase, but one 'qui ne peut être postérieure au 1er décembre 2026'. I checked whether this power was used: Décret n° 2026-677 du 27 juillet 2026 (JORF 28 July 2026) contains no postponement provision and entered into force the day after publication. The 1 September 2026 date therefore stands.
  • — STATUTORY BACKSTOP for the 2027 phase, likewise 'qui ne peut être postérieure au 1er décembre 2027' under Article 91 LF 2024. Not exercised as of retrieval date 2026-08-20. Worth re-checking before publication, since a décret could still be issued during 2027.
  • — SIZE-CATEGORY ASSESSMENT DATE. Company-size category (which determines whether a business falls in the 2026 or the 2027 issuance wave) is fixed 'au 1er janvier 2025, sur la base du dernier exercice clos avant cette date' per Article 91 LF 2024. Growth after that date does not move a business into an earlier wave.

“À compter du 1er septembre 2026, toutes les entreprises quelle que soit leur taille ... devront recevoir leurs factures sous forme électronique, dès lors que leur fournisseur a l'obligation de les émettre sous ce format.”

From 1 September 2026, all companies whatever their size ... must receive their invoices in electronic form, as soon as their supplier is under the obligation to issue them in that format. (Retrieved 2026-08-20.)

Germany — Mandatory domestic B2B e-invoicing (obligatorische E-Rechnung) under § 14 UStG, introduced by the Wachstumschancengesetz (Art. 23 of the Act of 27 March 2024, BGBl. 2024 I Nr. 108), with transitional rules in § 27 Abs. 38 UStG. Format must comply with the European e-invoicing standard (EN 16931) via Directive 2014/55/EU, or be an agreed format allowing correct and complete extraction into an EN 16931-compliant/interoperable format.

Phased rollout verified 2026-08-20

Supplies of goods and services from one entrepreneur (Unternehmer) to another for that other's business, where BOTH the supplier and the recipient are established in Germany (Inland) or in the territories referred to in § 1 Abs. 3 UStG. Applies only where the supply is not tax-exempt under § 4 Nr. 8 to 29 UStG. Establishment means seat, place of management, or a fixed establishment participating in the supply, or failing a seat, domicile/habitual residence. No B2C obligation. Note: I did NOT verify the small-amount-invoice (§ 33 UStDV) or ticket exemptions commonly cited, so I make no claim on them.

  • — RECEIVE OBLIGATION begins. Every domestic business must be able to receive an EN 16931-compliant e-invoice. Derived from statute rather than stated as one sentence: § 14 Abs. 2 Satz 2 Nr. 1 applies to supplies executed after 31 Dec 2024; § 14 Abs. 1 Satz 5 provides that transmission requires recipient consent only 'soweit keine Verpflichtung nach Absatz 2 Satz 2 Nummer 1 besteht' (i.e. no consent needed where the issuance obligation exists); and the § 27 Abs. 38 relief is available only to the issuer/transmitter ('kann eine Rechnung ... übermittelt werden'), never to the recipient. Independently corroborated by Council Implementing Decision (EU) 2023/1551, Art. 2 and Art. 4(2), applying from 1 January 2025.
  • — GENERAL ISSUANCE OBLIGATION begins. The § 27 Abs. 38 Nr. 1 relief permitting paper or non-conforming electronic formats runs only 'bis zum 31. Dezember 2026' and only for supplies executed before 1 January 2027. From this date every in-scope domestic issuer must issue a compliant structured e-invoice, unless one of the two 2028 reliefs below applies.
  • — SMALL-ISSUER ISSUANCE OBLIGATION begins (EUR 800,000 threshold). § 27 Abs. 38 Nr. 2 extends the paper / non-conforming-format option to 31 December 2027 for supplies executed in 2027, but only where the ISSUING entrepreneur's Gesamtumsatz (as defined in § 19 Abs. 2 UStG) in the PRECEDING calendar year did not exceed EUR 800,000 — i.e. 2026 turnover governs the 2027 relief. Verbatim: 'wenn der Gesamtumsatz (§ 19 Absatz 2) des die Rechnung ausstellenden Unternehmers im vorangegangenen Kalenderjahr nicht mehr als 800 000 Euro betragen hat'.
  • — EDI TRANSITIONAL ENDS. § 27 Abs. 38 Nr. 3 separately allows, until 31 December 2027 and for supplies executed in 2027, issuance in a non-conforming electronic format subject to recipient consent where transmitted by electronic data interchange (EDI) under Article 2 of Commission Recommendation 94/820/EC of 19 October 1994. This relief has NO turnover threshold — it is available to issuers of any size, which is a distinct point often conflated with the EUR 800,000 rule.

“Abweichend von § 14 Absatz 1 und 2 kann eine Rechnung bis zum 31. Dezember 2026 für einen nach dem 31. Dezember 2024 und vor dem 1. Januar 2027 ausgeführten Umsatz auf Papier ... übermittelt werden”

By way of derogation from § 14(1) and (2), an invoice may, until 31 December 2026, be transmitted on paper ... for a supply carried out after 31 December 2024 and before 1 January 2027. (Retrieved 2026-08-20.)

India — GST e-invoicing — Invoice Registration Portal (IRP) / IRN generation under rule 48(4) of the CGST Rules 2017, threshold set by Notification 13/2020-Central Tax as amended

In force confidence: medium verified 2026-08-20

Registered persons whose aggregate turnover exceeds the prescribed threshold must generate invoices through the Invoice Registration Portal (obtaining an IRN/QR code) for B2B supplies and exports; an invoice not so issued is not treated as a valid invoice. Current threshold: aggregate turnover exceeding Rs. 5 crore.

  • — Notification No. 10/2023-Central Tax issued, lowering the GST e-invoicing aggregate-turnover threshold to above Rs. 5 crore (VERIFIED, gstcouncil.gov.in notification index)
  • — Rs. 5 crore threshold takes effect — verbatim 'from 01st August 2023'. This remains the operative threshold on the evidence available (VERIFIED, gstcouncil.gov.in notification index)

“Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01st August 2023”

Italy (IT) — Sistema di Interscambio (SdI) — FatturaPA XML (fattura elettronica ordinaria)

In force verified 2026-08-20

Mandatory e-invoicing through SdI for all supplies of goods/services between persons resident or established in Italy (B2B and B2C), plus B2G. Since 1 July 2022 cross-border transaction data is also transmitted per-transaction through SdI (TD17/TD18/TD19 etc.), replacing the separate quarterly 'esterometro' return.

  • — Early start of the SdI mandate for supplies of petrol/diesel motor fuel and for subcontractors in public-procurement supply chains (L. 205/2017, art. 1, comma 917).
  • — General B2B/B2C e-invoicing mandate via SdI begins; art. 21 DL 78/2010 (old client/supplier listing) repealed the same day (L. 205/2017, art. 1, comma 916).
  • — Cross-border ('esterometro') data must be transmitted through SdI per transaction instead of the quarterly return: 'Con riferimento alle operazioni effettuate a partire dal 1° luglio 2022, i dati … sono trasmessi telematicamente utilizzando il Sistema di interscambio' (art. 1, comma 3-bis, D.Lgs 127/2015; confirmed by Circolare 26/E of 13 July 2022).
  • — Current FatturaPA format documentation in force: 'Documentazione valida dal 1 aprile 2025' — XML schema FatturaPA v1.2.3, Fattura Semplificata v1.0.2, Specifiche tecniche del formato della FatturaPA v1.4 (fatturapa.gov.it).
  • — SdI technical specifications v1.8.4 take effect ('Documentazione valida a partire dal 15 maggio 2026'), superseding v1.8.3 which was valid until 14 May 2026 (fatturapa.gov.it).
  • — The e-invoicing rules move to art. 77 of the Testo Unico IVA (D.Lgs 19 gennaio 2026, n. 10): 'Le disposizioni del presente testo unico si applicano a decorrere dal 1° gennaio 2027' (art. 171). Art. 1 of D.Lgs 127/2015 is repealed; substance is carried over unchanged.

“sono emesse esclusivamente fatture elettroniche utilizzando il Sistema di Interscambio e secondo il formato di cui al comma 2 […] Le disposizioni di cui ai commi da 909 a 928 si applicano alle fatture emesse a partire dal 1° gennaio 2019.”

…exclusively electronic invoices shall be issued using the Sistema di Interscambio and in the format referred to in paragraph 2 […] The provisions of paragraphs 909 to 928 apply to invoices issued from 1 January 2019.

Norway — EHF (Elektronisk handelsformat) / Peppol BIS Billing 3.0 — B2G e-invoicing mandate under Forskrift om elektronisk faktura i offentlige anskaffelser (FOR-2019-04-01-444)

In force verified 2026-08-20

Applies to invoicing connected to procurements covered by the Norwegian Public Procurement Act. Contracting authorities must require electronic invoices in an approved standard format in their contracts, must be able to receive via the Peppol network, and must process them electronically. Approved formats: EHF 3.0+ and Peppol BIS Billing 3.0+ below the EEA threshold; above the EEA threshold also other formats implementing EN 16931. Where a supplier fails to comply, the authority may withhold payment until a compliant invoice is delivered.

  • — Forskrift FOR-2019-04-01-444 enters into force (§ 7 Ikrafttredelse), verbatim: 'Forskriften trer i kraft 2. april 2019'. Applies to procurements initiated after entry into force, defined by announcement or approach to a supplier (VERIFIED, Lovdata)
  • — Cross-confirmed: 'Since 2 April 2019, all public authorities, at both central and local levels, must receive and process eInvoices.' (VERIFIED, ec.europa.eu eInvoicing in Norway)

“Oppdragsgiveren skal i sine kontrakter stille krav om bruk av elektronisk faktura i godkjent standardformat. [...] Forskriften trer i kraft 2. april 2019.”

"The contracting authority shall, in its contracts, require the use of electronic invoicing in an approved standard format. [...] The regulation enters into force 2 April 2019." Additional verbatim from the same regulation — hjemmel (legal basis): "lov 17. juni 2016 nr. 73 om offentlige anskaffelser (anskaffelsesloven) § 16 tredje ledd" (Act of 17 June 2016 no. 73 on public procurement, section 16 third paragraph). § 1 Formal: "Forskriften skal fremme effektiv og miljovennlig fakturahandtering i offentlige anskaffelser." ("The regulation shall promote efficient and environmentally friendly invoice handling in public procurement.") § 2 Virkeomrade: "Forskriften gjelder fakturering knyttet til anskaffelser som er omfattet av anskaffelsesloven." ("The regulation applies to invoicing connected to procurements covered by the Public Procurement Act.") § 3 definition: "Med elektronisk faktura menes betalingskrav som er utformet, oversendt og mottatt elektronisk fra fakturautsteder til fakturamottaker, og som kan behandles automatisk i fakturamottakers okonomisystem." ("Electronic invoice means a payment claim created, transmitted and received electronically from issuer to recipient, capable of automatic processing in the recipient's financial system.")

Norway — B2B e-invoicing — status of announced plans (reported separately per the brief's instruction to report B2B status honestly)

No mandate confidence: medium verified 2026-08-20

Business-to-business invoicing between private parties in Norway. No mandate exists. EHF/Peppol is nonetheless in heavy voluntary B2B use.

  • — UNVERIFIED OUTCOME — the EU factsheet says initial proposals from Skatteetaten were 'expected by June 2025'. This is a forward-looking expectation, not a confirmed event. Whether a proposal, horing or decision actually issued on or after that date could NOT be verified: regjeringen.no, dfo.no and anskaffelser.no all returned HTTP 403, and OpenPeppol carries no Norway B2B news item. Do NOT publish this as a completed milestone.

“There is no business-to-business (B2B) eInvoicing mandate. The Norwegian Ministry of Finance has launched an evaluation process on the potential introduction of mandatory eInvoicing for B2B.”

Poland (PL) — KSeF (Krajowy System e-Faktur) — faktura ustrukturyzowana, logical structure FA(3)

Phased rollout verified 2026-08-20

Mandatory structured e-invoicing through KSeF for taxable persons with a seat or fixed establishment in Poland (B2B and B2G; B2C optional). Voluntary since 1 January 2022, phased into a mandate from 1 February 2026. Statutory obligation sits in art. 106ga(1) of the VAT Act.

  • — KSeF launched as a voluntary system: 'Od 1 stycznia 2022 r. KSeF został wdrożony jako rozwiązanie dobrowolne' (Ustawa z 29 października 2021).
  • — KSeF certificates become downloadable (Art. 17b of the 2023 act as amended: 'Certyfikat … podatnicy mogą pobrać od dnia 1 listopada 2025 r.').
  • — Mandatory KSeF begins for taxpayers whose 2024 sales including VAT exceeded PLN 200,000,000; all taxpayers must be able to receive. Logical structure FA(3) replaces FA(2): 'Od 1 lutego 2026 r. struktura logiczna FA(3) zastąpiła strukturę logiczną FA(2)'.
  • — Mandatory KSeF for all remaining businesses. Statutory basis Art. 145l: taxpayers below the PLN 200m threshold could issue e-/paper invoices only 'W okresie od dnia 1 lutego 2026 r. do dnia 31 marca 2026 r.'. VAT RR / VAT RR KOREKTA invoices may optionally be issued in KSeF from this date (Art. 17c).
  • — End of the transitional reliefs: Art. 145m allows e-/paper invoices from 1 April 2026 to 31 December 2026 where monthly documented sales including VAT are at or below PLN 10,000; Art. 145n allows cash-register invoices and fiscal receipts treated as invoices over 1 Feb–31 Dec 2026. 2026 is a penalty-free transition year.
  • — KSeF mandatory for everyone including the smallest taxpayers; KSeF penalty provisions (art. 106ni ust. 1–3 and 5–7) enter into force; the obligation to quote the KSeF invoice number in payments (art. 108g) applies to payments made from this date.

“od 1 lutego 2026 r. dla przedsiębiorców, których wartość sprzedaży (wraz z kwotą podatku) przekroczyła w 2024 r. 200 mln zł, od 1 kwietnia 2026 r. dla pozostałych przedsiębiorców.”

from 1 February 2026 for businesses whose sales value (including the tax amount) exceeded PLN 200 million in 2024; from 1 April 2026 for all other businesses.

Portugal — B2G e-invoicing (CIUS-PT, EN 16931)

In force confidence: medium verified 2026-08-20

Mandatory electronic invoicing by suppliers to public-sector contracting authorities only. Formats: UBL CIUS-PT and CEFACT CII CIUS-PT.

  • — Large businesses supplying public entities must issue e-invoices
  • — Requirement extended to medium, small and micro enterprises
  • — Stated full SME/micro compliance deadline

“Since January 2021, it has been mandatory for large businesses ... to use eInvoicing for business-to-government (B2G) interactions.”

(source is in English)

Portugal — B2B invoicing: PDF acceptance and invoice-authenticity rules (Lei 73-A/2025 art. 95.º; Decreto-Lei 28/2019 art. 12.º)

No mandate verified 2026-08-20

No B2B e-invoicing mandate. Electronic invoicing between private businesses is optional and requires the recipient's acceptance; authenticity/integrity must be assured by qualified e-signature, qualified e-seal or EDI. PDF files count as electronic invoices for tax purposes until end-2026.

  • — Lei n.º 73-A/2025 (State Budget 2026) dated 30/12/2025, containing artigo 95.º 'Disposicoes transitorias relativas a obrigacoes fiscais'
  • — Last day PDF files are accepted as electronic invoices for tax purposes (extended by OE2026; supersedes the previously cited 31/12/2025 cut-off)
  • — UNVERIFIED as an affirmative rule: no official text found stating what applies the day after the PDF window closes. Implied by lapse, since the transitional rule simply ends, so DL 28/2019 art. 12.º requirements would govern. Do not publish as a quoted mandate date.

“Ate 31 de dezembro de 2026 sao aceites faturas em ficheiro PDF, sendo consideradas como faturas eletronicas para todos os efeitos previstos na legislacao fiscal.”

Until 31 December 2026, invoices in PDF file format are accepted and are considered electronic invoices for all purposes provided for in tax legislation.

Romania — RO e-Factura - B2B mandatory e-invoicing / e-reporting (RO_CIUS national CIUS of EN 16931, approved by Order of the Minister of Finance no. 1366/2021)

In force verified 2026-08-20

Domestic B2B: taxable persons established in Romania (whether or not VAT-registered), plus taxable persons not established but VAT-registered in Romania for supplies with place of supply in Romania. Also covers supplies to public institutions outside the B2G channel. Exempt: supplies of goods dispatched/transported outside the EU (by supplier or by a non-Romania-established buyer, with a stated exception), and intra-Community supplies of goods; plus the situation in art. 6 of OUG 120/2021.

  • — Pre-existing RO e-Factura obligation for high-fiscal-risk products / B2G, referenced in the ANAF guide verbatim as 'pentru care există obligația utilizării Ro e-Factura începând cu data de 01 iulie 2022'.
  • — Stage 1 begins: obligation to report ALL B2B invoices into RO e-Factura (established taxable persons, VAT-registered or not; and non-established but Romanian-VAT-registered persons for supplies located in Romania). Legal vehicle: Legea nr. 296/2023, published in Monitorul Oficial nr. 977 of 27 October 2023.
  • — Penalty grace period. ANAF guide verbatim: 'Prin excepție, în perioada 1 ianuarie - 31 martie 2024, nerespectarea termenului limită pentru transmiterea facturilor în sistemul național privind factura electronică RO e-Factura nu se sancționează.' [EN: By way of exception, in the period 1 January - 31 March 2024, failure to meet the transmission deadline is not sanctioned.]
  • — Stage 2 begins: only invoices meeting the OUG 120/2021 conditions count as invoices between Romania-established taxable persons, and issuers must transmit to recipients via RO e-Factura. ANAF guide verbatim: 'Începând cu data de 1 iulie 2024 pentru operațiunile realizate între persoane impozabile stabilite în România conform art. 266 alin. (2), sunt considerate facturi numai facturile care îndeplinesc condițiile prevăzute de Ordonanța de urgență a Guvernului nr. 120/2021.' Receiving/recording a B2B invoice outside RO e-Factura becomes a contravention fined at an amount equal to the VAT on the invoice.
  • — EU derogation window. Council Implementing Decision (EU) 2023/1553 of 25 July 2023 (OJ L 188/48, 27.7.2023), Art. 4(2) verbatim: 'This Decision shall apply from 1 January 2024 until the earlier of the following two dates: (a) 31 December 2026; or (b) the date from which Member States are to apply any national provisions that they are required to adopt in the event that a directive is adopted amending Directive 2006/112/EC as regards VAT rules for the digital age'.

“În prima etapă, în perioada 1 ianuarie 2024 - 30 iunie 2024, operatorii economici - persoane impozabile stabilite în România [...] au obligația să raporteze în sistemul național privind factura electronică RO e-Factura toate facturile emise în relația B2B”

In the first stage, in the period 1 January 2024 - 30 June 2024, economic operators - taxable persons established in Romania [...] have the obligation to report in the RO e-Factura national electronic invoice system all invoices issued in the B2B relationship.

Romania — RO e-Factura - B2C e-reporting extension (reporting of business-to-consumer invoices into the RO e-Factura platform)

In force verified 2026-08-20

Domestic B2C: taxable persons established in Romania must report invoices issued to non-taxable persons (consumers) for transactions taxable in Romania (domestic supplies) into RO e-Factura. A technical unique-identifier convention was introduced for consumers without a usable CNP (CNP = thirteen zeros). Same 5-calendar-day reporting deadline as B2B. This is a reporting obligation, not an obligation on the consumer to receive a structured invoice.

  • — Narrow pre-existing B2C obligation (tourism only): operators accepting holiday vouchers must report invoices issued to voucher holders into RO e-Factura. ANAF guide verbatim: 'Acestea au obligativitatea de a raporta facturile emise către titularii voucherelor de vacanță și în sistemul național privind factura electronică RO e-Factura, începând cu data de 1 aprilie 2022.'
  • — Voluntary B2C reporting opens. European Commission eInvoicing Country Sheet verbatim: 'From 1 July 2024, the B2C e-reporting has been available for those taxpayers that voluntarily want to start using it.'
  • — Production go-live of the technical adjustment allowing the CNP = 13 zeros identifier for B2C reporting. Ministry of Finance verbatim: 'platforma de testare RO e-Factura, a fost ajustată în mod corespunzător pentru a permite utilizarea identificatorului CNP = 13 de 0. Trecerea la mediul de producție este stabilită a fi data de 16.12.2024.'
  • — B2C reporting obligation becomes mandatory. Ministry of Finance verbatim: 'implementarea obligației de raportare B2C, începând cu 01.01.2025'. EC country sheet verbatim: 'Since 1 January 2025, it became mandatory for Romanian established taxpayers to report all B2C domestic transactions in RO E-factura.'
  • — New dedicated B2C upload endpoint becomes mandatory. Ministry of Finance verbatim: 'Noul URL pentru upload pentru B2C este obligatoriu din data de 31.03.2025.'

“Având în vedere, implementarea obligației de raportare B2C, începând cu 01.01.2025, [...] au fost implementate servicii noi, pe mediul de test si de productie, pentru transmiterea raportării în relația B2C.”

In view of the implementation of the B2C reporting obligation, starting 01.01.2025, [...] new services have been implemented, in the test and production environments, for transmitting the reporting in the B2C relationship.

Singapore — InvoiceNow (Peppol-based national e-invoicing network) — GST InvoiceNow Requirement, IRAS + IMDA

Phased rollout confidence: medium verified 2026-08-20

Requires GST-registered businesses to transmit invoice data to the Inland Revenue Authority of Singapore (IRAS) via the InvoiceNow (Peppol) network, phased in by registrant category and annual supply value. IMDA is Singapore's Peppol Authority and launched the InvoiceNow network in 2019; Peppol IDs for Singapore businesses are based on the Unique Entity Number (UEN). Since 2020 InvoiceNow is also a channel for suppliers to submit e-invoices to Government for public procurement.

  • — IMDA launched the InvoiceNow network based on Peppol (VERIFIED, peppol.org Singapore country profile)
  • — Singapore Government added InvoiceNow as a channel for suppliers to submit e-invoices to Government for public procurement (VERIFIED, peppol.org)
  • — Phased implementation of the GST InvoiceNow Requirement begins — year-level only. Verbatim: 'From 2025, the Singapore Government is implementing the GST InvoiceNow Requirement in phases'. The specific within-2025 sub-phase dates are UNVERIFIED; see notes (VERIFIED to year precision, peppol.org)
  • — All new compulsory GST registrants, and existing GST-registered businesses with annual supplies of S$200,000 or less, must transmit invoice data via InvoiceNow to IRAS (VERIFIED, peppol.org 2026-03-05)
  • — Extends to existing GST-registered businesses with supplies of S$1 million or less (VERIFIED, peppol.org 2026-03-05)
  • — Extends to existing GST-registered businesses with supplies of S$4 million or less (VERIFIED, peppol.org 2026-03-05)
  • — Applies to all remaining GST-registered businesses with supplies above S$4 million — completing coverage of all GST-registered businesses (VERIFIED, peppol.org 2026-03-05)

“The Inland Revenue Authority of Singapore (IRAS) and Infocomm Media Development Authority (IMDA) have announced a phased implementation timeline extending the GST InvoiceNow Requirement to all GST-registered businesses in Singapore between April 2028 and April 2031.”

Spain — Crea y Crece B2B e-invoicing (Ley 18/2022, art. 12)

Adopted, not yet in force verified 2026-08-20

Mandatory e-invoicing between all Spanish businesses and professionals (B2B). Adopted in primary law, but the operative obligation is NOT in force and has no start date.

  • — Ley 18/2022 published in BOE num. 234
  • — Ley 18/2022 enters into force, EXCEPT art. 12 (per BOE consolidated note: 'Entrada en vigor, con la salvedad indicada en la disposicion final 8, el 19 de octubre de 2022')

“el articulo 12, relativo a la facturacion electronica entre empresarios y profesionales, que producira efectos, para los empresarios y profesionales cuya facturacion anual sea superior a ocho millones de euros, al ano de aprobarse el desarrollo reglamentario.”

article 12, on electronic invoicing between businesses and professionals, shall take effect, for businesses and professionals whose annual turnover exceeds eight million euros, one year after the implementing regulation is approved.

Spain — VERI*FACTU / RRSIF certified billing-software rules (RD 1007/2023 + Orden HAC/1177/2024, as amended by RD 254/2025 and RD-ley 15/2025)

Phased rollout verified 2026-08-20

Requirements for invoicing software (SIF) used by businesses and professionals: unalterable, traceable, signed billing records, with optional real-time submission to AEAT in VERI*FACTU mode. Binds both taxpayers and software producers/vendors. This is billing-software certification, NOT a B2B e-invoicing mandate.

  • — RD 1007/2023 and the RRSIF regulation enter into force (day after BOE publication of 06/12/2023)
  • — Orden HAC/1177/2024 enters into force (BOE analisis: 'Fecha de publicacion: 28/10/2024 / Fecha de entrada en vigor: 29/10/2024'); starts the nine-month clock for software producers
  • — DERIVED, not quoted: producers/marketers of invoicing software must offer fully compliant products, being nine months from the Orden's verified 29/10/2024 entry into force
  • — Corporate income tax payers (art. 3.1.a of the RRSIF) must have adapted SIF - postponed from 01/01/2026 by RD-ley 15/2025
  • — All remaining obligados of art. 3.1 (IRPF business activities, non-resident income tax with PE, entities under income-attribution regime) must have SIF operational - postponed from 01/07/2026

“los obligados tributarios a que se refiere el articulo 3.1.a) deberan tener adaptados los sistemas informaticos ... antes del 1 de enero de 2027. El resto ... deberan tener operativos los citados sistemas informaticos antes del 1 de julio de 2027.”

the obliged taxpayers referred to in article 3.1.a) must have their computer systems adapted ... before 1 January 2027. The rest ... must have those computer systems operational before 1 July 2027.

United States (federal) — No federal e-invoicing mandate

No mandate verified 2026-08-20

Economy-wide B2B / B2C e-invoicing

“The Federal Reserve has worked collaboratively with the Business Payments Coalition (BPC) to promote greater adoption of e-invoices, payments and electronic remittance (e-remittance) data to ultimately improve the efficiency of the U.S. payment system.”

United States (federal) — Business Payments Coalition / Federal Reserve E-Invoice Exchange Market Pilot → Digital Business Networks Alliance (DBNAlliance), U.S. Open Exchange Network

No mandate verified 2026-08-20

Voluntary open exchange framework for B2B e-invoices and e-documents; businesses connect via certified service providers (Access Points)

  • — Federal Reserve System and Business Payments Coalition announce the e-invoice exchange market pilot. Verbatim from the release: "73 organizations have joined an industry effort to stand up an operational pilot exchange framework to enable businesses of all kinds to exchange electronic invoices." (https://fedpaymentsimprovement.org/news/press-releases/frs-bpc-announce-two-industry-efforts-propel-b2b-payments-toward-modernization/)
  • — Planned end of the market pilot. Verbatim: "The market pilot will run through year-end 2022 to establish an operational B2B invoice exchange framework for the U.S. market in 2023."
  • — Pilot participants launch the market-ready exchange framework and establish DBNAlliance as the legal entity overseeing it (year only — the Federal Reserve page gives no month; do NOT invent one)
  • — First invoice successfully transferred via the U.S. Open Exchange Network (date stated in the DBNAlliance announcement)
  • — DBNAlliance publishes "Milestone Achieved: First Invoice Successfully Transferred via U.S. Open Exchange Network" (https://dbnalliance.org/press-news/milestone-achieved-first-invoice-successfully-transferred-via-u-s-open-exchange-network-6/)

“In 2023, participants of the BPC's E-invoice Exchange Market Pilot launched a market ready exchange framework and established the Digital Business Networks Alliance (DBNAlliance) as the legal entity to oversee it.”

United States (federal) — Federal procurement e-invoicing — Invoice Processing Platform (IPP) / OMB Memorandum M-15-19

Unverified confidence: low verified 2026-08-20

Business-to-government: invoices submitted by vendors to US federal agencies

Unverified: we could not confirm this on an official page; treat the status line as a placeholder and check the source we attempted yourself.

United Kingdom — HMRC / DBT consultation "Promoting electronic invoicing across UK businesses and the public sector"

Adopted, not yet in force verified 2026-08-20

Consultation on standardising e-invoicing and increasing adoption across UK businesses and the public sector

  • — Consultation opened. Verbatim from the GOV.UK page: "This consultation ran from 9:30am on 13 February 2025 to 11:59pm on 7 May 2025". Announced the same day by press release "Government sets out plans for 'e-invoicing' overhaul to cut paperwork" (https://www.gov.uk/government/news/government-sets-out-plans-for-e-invoicing-overhaul-to-cut-paperwork)
  • — Consultation closed (11:59pm)
  • — Consultation outcome / government response published (GOV.UK "Last updated: 26 November 2025"); page banner reads "This consultation has concluded". 342 responses received
  • — Detailed design phase begins. Verbatim: "In January 2026, we will launch a period of detailed collaboration with stakeholders to design and develop the UK's e-invoicing regime." (month/year only — no day given, do not invent one)
  • — Implementation roadmap due. Verbatim: "We will publish an implementation roadmap at Budget 2026 to give businesses and their advisors clarity and certainty of what to expect."

“As announced at Budget 2025, the UK will introduce mandatory e-invoicing for all VAT invoices from 2029.”

United Kingdom — Mandatory e-invoicing for VAT invoices from 2029 (Budget 2025 measure 2.34)

Adopted, not yet in force verified 2026-08-20

All VAT invoices for business-to-business (B2B) AND business-to-government (B2G) transactions

  • — Budget 2025 announcement of the e-invoicing requirement (OOTLAR published in the Budget 2025 tax documents collection; GOV.UK timestamp on the OOTLAR publication is 5 December 2025)
  • — Implementation roadmap and standards to be published at Budget 2026. Verbatim: "the government will collaborate with stakeholders to develop an implementation roadmap and standards for e-invoicing to be published at Budget 2026"
  • — Mandate takes effect — all VAT invoices for B2B and B2G transactions must be electronic. YEAR ONLY: no month, day, or phase-in schedule has been published on GOV.UK. Do not publish a specific 2029 date or a phased timetable — none is verifiable yet.

“As announced at Budget 2025, the government will require the use of electronic invoicing for all VAT invoices for business-to-business and business-to-government transactions from 2029.”

This is the authoritative Treasury/HMRC statement of the mandate and is the single best citation for the hub page. Note the SCOPE precision that most secondary coverage gets wrong: the OOTLAR wording is "business-to-business and business-to-government" — B2C is not named. Also note it is framed as covering "all VAT invoices", so the trigger is the VAT invoice, not the business's size. UNVERIFIED / DO NOT GUESS: (a) no commencement date within 2029 has been published; (b) no phased rollout by turnover or sector has been published — if a competitor page shows a phase table, it is not sourced from GOV.UK as of 2026-08-20; (c) I could not confirm which Finance Bill will carry the enabling legislation — the OOTLAR passage does not say. The Budget 2025 landing collection is https://www.gov.uk/government/collections/budget-2025-tax-related-documents.

United Kingdom — Peppol designated as the UK's core interoperability network for e-invoicing

Adopted, not yet in force verified 2026-08-20

Technical standard underpinning the 2029 UK e-invoicing mandate

  • — HMRC publishes "Summary of tax update 2026: simplification, modernisation and fairness" naming Peppol as the UK's core interoperability network for e-invoicing
  • — Target year of the mandate the Peppol designation is preparing for. Verbatim: "our work towards the e-invoicing mandate in 2029"

“The government has announced that the electronic procurement system Peppol will be the core interoperability network for e-invoicing in the UK.”

Download this as data

The full tracker — every status, phase date, source URL and verbatim quote — is open data under CC BY 4.0: CSV · JSON. Regenerated from the verified source file on every build; changes are logged in the data changelog.

MyInvoiceTemplate, E-Invoicing Mandates by Jurisdiction (2026), CC BY 4.0, myinvoicetemplate.com/data/e-invoicing-mandates-2026.json (verified 2026-08-20)

E-Invoicing FAQ

When does the EU make e-invoicing mandatory?

Under ViDA (Council Directive (EU) 2025/516), structured e-invoicing becomes the DEFAULT legal form of an invoice EU-wide from 1 July 2030, and digital reporting replaces recapitulative statements for cross-border intra-EU B2B from the same date. Precision matters: for purely domestic supplies outside the new reporting scope, Member States may keep accepting paper/PDF — and many countries (Italy, Romania, Germany, France, Poland, Belgium) have their own earlier domestic mandates. See each row's official source.

Is a PDF invoice an e-invoice?

Under the EU definition, no. An e-invoice is a structured file (per the EN 16931 semantic standard — XML formats such as UBL or CII, or hybrids like ZUGFeRD/Factur-X) that software can process automatically. A plain PDF is a digital picture of an invoice. Several mandates on this page explicitly stop treating PDFs as compliant invoices as they phase in.

Does the United States have an e-invoicing mandate?

No federal mandate exists. What exists is market infrastructure: the Business Payments Coalition / Federal Reserve exchange pilot and its successor network (Digital Business Networks Alliance) — voluntary, not required. See the US rows and their sources on this page.

Do MyInvoiceTemplate's generators produce compliant e-invoices?

Honest answer: no. Our generators produce professional PDF invoices — ideal where PDFs are accepted (the US, the UK today, and most B2C/B2B contexts without a structured-format mandate), but a PDF is not an EN 16931 structured e-invoice. If a mandate on this page applies to you, you will need a certified channel or software for the structured file; this page exists so you can see exactly when that becomes true for your country, from the official source.

Not legal or tax advice. Mandates, thresholds and dates change — the verification date on each entry tells you when we last confirmed it against the linked official source, not that it is still current today. Confirm against the source (or local counsel) before making compliance decisions.