E-Invoicing in 2024: What Took Effect, Was Adopted or Was Postponed in the EU and the 14 Jurisdictions We Track

A date-by-date view of 2024: what took effect, what was adopted or agreed, what was only scheduled, and which announced mandates did not start that year. Each item quotes the official text and links to its row in our e-invoicing mandates tracker.

Coverage. This page covers only the 14 jurisdictions and the EU frameworks in our verified tracker (34 entries). It makes no claim about countries the tracker does not cover.

Dates. Every status reads “as verified <date>”: the day we last checked it against the official source, not a promise that it is still current. Dates are shown only as precisely as the source gives them.

Belgium in 2024: the e-invoicing law and what applied that year

Belgium adopted structured B2B e-invoicing in 2024, but the B2B obligation itself started on (In force as verified 2026-08-20; Belgium row in the tracker). Two parts applied during 2024 itself.

Adopted or agreed verified 2026-09-25

Law of 6 February 2024 adopted: structured B2B e-invoicing from 1 January 2026

6 FEVRIER 2024. - Loi modifiant le Code de la taxe sur la valeur ajoutée et le Code des impôts sur les revenus 1992 en ce qui concerne l'introduction de l'obligation de facturation électronique

The Law of 6 February 2024 amending the VAT Code and the Income Tax Code 1992 introduced Belgium's obligation to use structured electronic invoices between Belgian VAT-taxable businesses. It was published in the Moniteur belge on 20 February 2024. Its general entry-into-force date is 1 January 2026; article 6 brings some income-tax provisions forward to 1 January 2024. As published, article 6 also made the law's entry into force conditional on an EU Council authorisation under article 395 of the VAT Directive; that paragraph (alinéa 2) was repealed by article 6 of the Law of 10 February 2026 on various VAT provisions (Moniteur belge, 20 February 2026).

Art. 6, as published in the Moniteur belge on 20 February 2024

“La présente loi entre en vigueur le 1er janvier 2026. L'entrée en vigueur de la présente loi est conditionnée à l'obtention par le Royaume de Belgique d'une autorisation du Conseil de l'Union européenne, prise sur la base de l'article 395 de la directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur ajoutée, d'introduire l'obligation d'émettre des factures électroniques structurées sous les conditions fixées par la présente loi. Par dérogation à l'alinéa 1er, les articles 4, 1°, et 5, 1° et 2°, entrent en vigueur le 1er janvier 2024 et sont applicables à partir de l'exercice d'imposition 2025 se rattachant à une période imposable qui débute au plus tôt le 1er janvier 2024. Par dérogation à l'alinéa 1er, les articles 4, 2°, et 5, 3° et 4°, entrent en vigueur le 1er janvier 2028 et sont applicables à partir de l'exercice d'imposition 2029 se rattachant à une période imposable qui débute au plus tôt le 1er janvier 2028.”

This law enters into force on 1 January 2026. The entry into force of this law is conditional on the Kingdom of Belgium obtaining an authorisation from the Council of the European Union, based on article 395 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, to introduce the obligation to issue structured electronic invoices under the conditions laid down by this law. By way of derogation from the first paragraph, articles 4, 1°, and 5, 1° and 2°, enter into force on 1 January 2024 and apply from tax year 2025 linked to a taxable period starting on 1 January 2024 at the earliest. By way of derogation from the first paragraph, articles 4, 2°, and 5, 3° and 4°, enter into force on 1 January 2028 and apply from tax year 2029 linked to a taxable period starting on 1 January 2028 at the earliest.

Law of 10 February 2026, art. 6 (repeals art. 6, alinéa 2)

“Dans l'article 6 de la loi du 6 février 2024 modifiant le Code de la taxe sur la valeur ajoutée et le Code des impôts sur les revenus 1992 en ce qui concerne l'introduction de l'obligation de facturation électronique, l'alinéa 2 est abrogé.”

In article 6 of the law of 6 February 2024 amending the VAT Code and the Income Tax Code 1992 as regards the introduction of the electronic invoicing obligation, the second paragraph is repealed.

Took effect verified 2026-09-25

Income-tax articles of the same law in force from 1 January 2024 (tax year 2025)

Article 6 of the Law of 6 February 2024 puts articles 4, 1° and 5, 1° and 2° in force from 1 January 2024, applicable from tax year 2025. Article 4, 1° adds to article 64ter of the Income Tax Code 1992 the costs (other than depreciation) of invoicing software used to issue, transmit and receive structured electronic invoices under the new obligation. The deduction rate is set in article 64ter itself; this page does not state it, so check the consolidated article before relying on a figure.

Art. 4, 1° (new art. 64ter, para. 1, 1°, Income Tax Code 1992)

“les frais, à l'exception de ceux qui se composent d'amortissements, liés aux programmes de facturation pour l'émission, la transmission et la réception de factures électroniques sous une forme structurée qui permet son traitement automatique et électronique dans le cadre des obligations imposées par la loi du 6 février 2024 […]”

costs, except those consisting of depreciation, relating to invoicing programs for issuing, transmitting and receiving electronic invoices in a structured form that allows automatic and electronic processing within the obligations imposed by the law of 6 February 2024 […]

Took effect verified 2026-09-25

B2G: e-invoices compulsory for public contracts published after 1 March 2024

For invoices to Belgian public authorities, electronic invoicing is compulsory for contracts published after 1 March 2024. The obligation generally applies to contracts worth EUR 3,000 or more excluding VAT; a contracting authority can be stricter in its contract documents, and federal contracting authorities also require e-invoices below EUR 3,000 since 1 March 2024. The portal points to the royal decree on guarantees and electronic invoicing (“cautionnement et facturation électronique”) for the specific rules.

Official Belgian e-invoicing portal

“For invoicing to public authorities (“B2G” or “business-to-government”), electronic invoicing is compulsory for contracts published after 1 March 2024. […] The obligation generally applies to contracts with a value of EUR 3,000 or more (excluding VAT).”

2024 at a glance

Belgian items first, then the rest by date. Each line links to the full item below and to its tracker row.

E-invoicing events dated 2024: date, jurisdiction, what happened, group, verification date and tracker row
Date Jurisdiction What happened Group Verified Tracker
Belgium Income-tax articles of the same law in force from 1 January 2024 (tax year 2025) Took effect 2026-09-25 Row
Belgium Law of 6 February 2024 adopted: structured B2B e-invoicing from 1 January 2026 Adopted or agreed 2026-09-25 Row
Belgium B2G: e-invoices compulsory for public contracts published after 1 March 2024 Took effect 2026-09-25 Row
Romania RO e-Factura stage 1: all domestic B2B invoices reported Took effect 2026-08-20 Row
European Union ViDA cut-off date for existing national systems Reference date 2026-08-20 Row
France (EU decision) EU authorisation for France applies (not a French obligation) Reference date 2026-08-20 Row
Romania (EU decision) EU authorisation for Romania's mandatory B2B e-invoicing applies Reference date 2026-08-20 Row
United States First invoice exchanged over the U.S. Open Exchange Network (voluntary) Took effect 2026-08-20 Row
Germany Act of 27 March 2024 adopted: domestic B2B e-invoicing (receive 2025, issue 2027) Adopted or agreed 2026-08-20 Row
Poland Act of 9 May 2024 postpones mandatory KSeF from 1 July 2024 to 2026 Adopted or agreed 2026-09-25 Row
Romania RO e-Factura stage 2: only RO e-Factura invoices count between Romanian businesses Took effect 2026-08-20 Row
Romania Voluntary B2C e-reporting opens in RO e-Factura Took effect 2026-08-20 Row
Spain Orden HAC/1177/2024 (VERI*FACTU technical rules) enters into force Took effect 2026-08-20 Row
European Union Council agrees the VAT in the Digital Age (ViDA) package Adopted or agreed 2026-09-25 Row
Romania Production date set for the “CNP = 13 zeros” B2C identifier Scheduled 2026-09-25 Row
Germany German rules apply to supplies executed after 31 December 2024 Reference date 2026-08-20 Row
Poland 2024 sales decide a Polish business's KSeF start date Reference date 2026-08-20 Row

Took effect in 2024

Obligations or systems that started to apply during 2024.

Belgium verified 2026-09-25

Income-tax articles of the same law in force from 1 January 2024 (tax year 2025). Official text and source: see the Belgium section · tracker row

Belgium verified 2026-09-25

B2G: e-invoices compulsory for public contracts published after 1 March 2024. Official text and source: see the Belgium section · tracker row

Romania verified 2026-08-20

RO e-Factura stage 1: all domestic B2B invoices reported

From 1 January 2024, taxable persons established in Romania (VAT-registered or not) had to report all B2B invoices into the RO e-Factura system (Legea nr. 296/2023). Missing the transmission deadline was not penalised from 1 January to 31 March 2024.

“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.

“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.”

By way of exception, in the period 1 January - 31 March 2024, failure to meet the transmission deadline is not sanctioned.

Romania row in the tracker · status In force as verified 2026-08-20

United States verified 2026-08-20

First invoice exchanged over the U.S. Open Exchange Network (voluntary)

The first invoice was transferred over the U.S. Open Exchange Network overseen by the Digital Business Networks Alliance (DBNAlliance); DBNAlliance announced the milestone on 23 May 2024. Taking part is voluntary: there is no federal e-invoicing mandate in the United States.

“The Digital Business Networks Alliance reached an important milestone on March 5, 2024, when the first invoice was successfully transferred via the U.S. open exchange network.”

United States (federal) row in the tracker · status No mandate as verified 2026-08-20

Romania verified 2026-08-20

RO e-Factura stage 2: only RO e-Factura invoices count between Romanian businesses

From 1 July 2024, for transactions between taxable persons established in Romania, only invoices that meet the conditions of OUG 120/2021 count as invoices, and issuers send them to their customers through RO e-Factura. Receiving or recording a B2B invoice outside RO e-Factura became a contravention, fined at an amount equal to the VAT on the invoice.

“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.”

From 1 July 2024, for transactions carried out between taxable persons established in Romania under art. 266(2), only invoices that meet the conditions of Government Emergency Ordinance no. 120/2021 are considered invoices.

Romania row in the tracker · status In force as verified 2026-08-20

Romania verified 2026-08-20

Voluntary B2C e-reporting opens in RO e-Factura

Romanian businesses could start reporting B2C (consumer) invoices into RO e-Factura on a voluntary basis. The reporting became mandatory on 1 January 2025. It is a reporting duty for the seller; consumers do not have to receive a structured invoice.

“From 1 July 2024, the B2C e-reporting has been available for those taxpayers that voluntarily want to start using it.”

Romania row in the tracker · status In force as verified 2026-08-20

Spain verified 2026-08-20

Orden HAC/1177/2024 (VERI*FACTU technical rules) enters into force

Spain's technical order for certified invoicing software (SIF / VERI*FACTU) entered into force, which started the nine-month period for software producers. These are billing-software rules, not a B2B e-invoicing mandate.

“Fecha de disposición: 17/10/2024 Fecha de publicación: 28/10/2024 Fecha de entrada en vigor: 29/10/2024”

Date of the order: 17/10/2024. Date of publication: 28/10/2024. Date of entry into force: 29/10/2024.

Spain row in the tracker · status Phased rollout as verified 2026-08-20

Adopted or agreed in 2024

Laws and agreements made in 2024 whose obligations start later.

Belgium verified 2026-09-25

Law of 6 February 2024 adopted: structured B2B e-invoicing from 1 January 2026. Official text and source: see the Belgium section · tracker row

Germany verified 2026-08-20

Act of 27 March 2024 adopted: domestic B2B e-invoicing (receive 2025, issue 2027)

Article 23 of the Act of 27 March 2024 (the Wachstumschancengesetz, BGBl. 2024 I Nr. 108) introduced mandatory domestic B2B e-invoicing under § 14 UStG. Businesses must be able to receive e-invoices from 1 January 2025. The general issuing obligation starts on 1 January 2027; for supplies in 2027, issuers with 2026 total turnover of EUR 800,000 or less, and invoices sent by EDI, keep a relief until 31 December 2027. No B2C obligation.

“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.

Germany row in the tracker · status Phased rollout as verified 2026-08-20

Poland verified 2026-09-25

Act of 9 May 2024 postpones mandatory KSeF from 1 July 2024 to 2026

Ustawa z dnia 9 maja 2024 r. zmieniająca ustawę o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw

Mandatory KSeF was originally due from 1 July 2024 (1 January 2025 for VAT-exempt taxpayers). The Act of 9 May 2024 (Dz. U. 2024 poz. 852, published 10 June 2024, in force 1 July 2024) replaced the 1 July 2024 start with 1 February 2026. The dates in the tracker row (as verified 2026-08-20) are 1 February 2026 for businesses whose 2024 sales including VAT exceeded PLN 200 million and 1 April 2026 for all other businesses.

Ministry of Finance, KSeF portal

“KSeF według pierwotnych założeń miał obowiązywać w formie obligatoryjnej od 1 lipca 2024 r., a dla podatników zwolnionych z VAT od 1 stycznia 2025 r.”

Under the original plan, KSeF was to be mandatory from 1 July 2024, and from 1 January 2025 for VAT-exempt taxpayers.

Dz. U. 2024 poz. 852, art. 1 pkt 6 lit. a and art. 2

“we wprowadzeniu do wyliczenia wyrazy „z dniem 1 lipca 2024 r.” zastępuje się wyrazami „z dniem 1 lutego 2026 r.” […] Ustawa wchodzi w życie z dniem 1 lipca 2024 r.”

in the introductory wording of the list, the words “on 1 July 2024” are replaced by “on 1 February 2026” […] The Act enters into force on 1 July 2024.

Poland (PL) row in the tracker · status Phased rollout as verified 2026-09-25

European Union verified 2026-09-25

Council agrees the VAT in the Digital Age (ViDA) package

The Council reached agreement on the ViDA package, including real-time digital reporting based on e-invoices for cross-border B2B transactions. The directive was formally adopted on 11 March 2025 as Council Directive (EU) 2025/516; its e-invoicing and digital-reporting rules apply from 1 July 2030.

“Businesses will issue e-invoices for cross-border business-to-business transactions and automatically report the data to their tax administration. […] The Council agreed that the EU system should be in place in 2030 and that all existing national systems should become interoperable with the EU system by 2035.”

European Union (all 27 Member States) row in the tracker · status Phased rollout as verified 2026-09-25

Scheduled for 2024

Dates the official source gives as planned, with no official confirmation found that they happened as planned.

Romania verified 2026-09-25

Production date set for the “CNP = 13 zeros” B2C identifier

Romania's Ministry of Finance set 16 December 2024 as the production date for the technical change that lets B2C reports use the identifier CNP = 13 zeros for consumers without a usable CNP. The ministry's page words this as a scheduled date and still did so when re-read on 2026-09-25; we found no official confirmation that the switch happened on that day, so it is listed as scheduled.

“Trecerea la mediul de producție este stabilită a fi data de 16.12.2024.”

The move to the production environment is set for 16.12.2024.

Romania row in the tracker · status In force as verified 2026-09-25

Why 2024 still matters: reference dates

Dates in 2024 that later rules point back to. None of them is an obligation that started in 2024.

European Union verified 2026-08-20

ViDA cut-off date for existing national systems

Member States that already had a domestic real-time transaction-based reporting obligation in place on 1 January 2024 (or an Article 395 authorisation or adopted national legislation before that date) have until 1 January 2035 to align those systems with the EU model. Everyone else follows the 1 July 2030 timetable.

European Union — national/domestic mandates by Member States row in the tracker · status In force as verified 2026-08-20

France (EU decision) verified 2026-08-20

EU authorisation for France applies (not a French obligation)

Council Implementing Decision (EU) 2022/133, which authorised France to make e-invoicing between taxable persons mandatory, applies from 1 January 2024. It is an authorisation, not an obligation on businesses: France's own obligations start on 1 September 2026.

“This Decision shall apply from 1 January 2024 until 31 December 2026.”

European Union row in the tracker · status In force as verified 2026-08-20

Romania (EU decision) verified 2026-08-20

EU authorisation for Romania's mandatory B2B e-invoicing applies

Council Implementing Decision (EU) 2023/1553, the EU authorisation behind Romania's mandatory B2B e-invoicing, applies from 1 January 2024 until 31 December 2026 or, if earlier, the date Member States must apply their national ViDA provisions.

“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”

Romania row in the tracker · status In force as verified 2026-08-20

Germany verified 2026-08-20

German rules apply to supplies executed after 31 December 2024

Germany's new invoice rules apply to supplies executed after 31 December 2024. For those supplies, the transitional relief allows paper or other formats until 31 December 2026, and until 31 December 2027 for small issuers and EDI invoices (see the Germany item under “Adopted or agreed in 2024”).

Germany row in the tracker · status Phased rollout as verified 2026-08-20

Poland verified 2026-08-20

2024 sales decide a Polish business's KSeF start date

A business whose 2024 sales including VAT exceeded PLN 200 million had to use KSeF from 1 February 2026; all other businesses from 1 April 2026.

“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.

Poland (PL) row in the tracker · status Phased rollout as verified 2026-08-20

What did not take effect in 2024

Mandates that are often linked to 2024 but whose obligations did not apply that year, with the dates in our verified rows.

France Phased rollout as verified 2026-09-25

  • : receive (all companies); issue and e-reporting (large and mid-sized companies)
  • : issue and e-reporting (SMEs and micro-enterprises)

The first phase was originally set for 1 July 2024 by article 26 of loi n° 2022-1157 du 16 août 2022 (LFR 2022). Article 91 of the loi de finances pour 2024 (loi n° 2023-1322 du 29 décembre 2023) replaced that calendar. The DGFiP FAQ, re-read on 2026-09-25, still gives 1 September 2026 and 1 September 2027.

Art. 26, III, A, loi n° 2022-1157, original JORF version

“Le 2° du I et le II s'appliquent aux factures émises à compter du 1er juillet 2024.”

Point 2° of I and II apply to invoices issued from 1 July 2024.

France row in the tracker

Poland Phased rollout as verified 2026-09-25

  • : mandatory for businesses with 2024 sales above PLN 200 million; everyone must be able to receive
  • : mandatory for all other businesses

Originally due from 1 July 2024 (1 January 2025 for VAT-exempt taxpayers); postponed by the Act of 9 May 2024.

Poland (PL) row in the tracker

Germany Phased rollout as verified 2026-08-20

  • : receive obligation
  • : general issue obligation

Adopted in 2024, but no B2B e-invoicing obligation applied during 2024.

Germany row in the tracker

Portugal No mandate as verified 2026-08-20

  • : last day PDF files are accepted as electronic invoices for tax purposes

No B2B e-invoicing mandate in the verified row. Portugal's e-invoicing obligation covers supplies to public bodies (B2G) only.

Portugal row in the tracker

India In force as verified 2026-08-20

  • : current threshold (aggregate turnover above Rs. 5 crore) applies

Not a 2024 change: GST e-invoicing through the Invoice Registration Portal was already required, and the current threshold dates from 2023.

India row in the tracker

Belgium (B2B) In force as verified 2026-08-20

  • : structured B2B e-invoicing obligation enters into force

Adopted in February 2024; the B2B obligation itself started on 1 January 2026. SPF Finances announced a conditional no-penalty tolerance for the first three months of 2026.

Belgium row in the tracker

Dates that moved after 2024

Spain: invoicing-software (SIF / VERI*FACTU) deadlines Phased rollout as verified 2026-08-20

  • : corporate income tax payers must have adapted invoicing software (was 1 January 2026)
  • : all other obliged taxpayers (was 1 July 2026)

Moved by Real Decreto-ley 15/2025 of 2 December 2025.

“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.

Spain row in the tracker

E-invoicing in 2024: FAQ

What changed in e-invoicing in 2024?

Among the jurisdictions we track: Belgium adopted its B2B e-invoicing law (Law of 6 February 2024, B2B obligation from 1 January 2026) and made e-invoices compulsory for public contracts published after 1 March 2024. Germany adopted domestic B2B e-invoicing (Act of 27 March 2024; receive from 1 January 2025, issue from 1 January 2027). Romania's RO e-Factura B2B obligation took effect in two stages, on 1 January 2024 and 1 July 2024. Poland postponed mandatory KSeF from 1 July 2024 to 2026 (Act of 9 May 2024). The EU Council agreed the ViDA package on 5 November 2024. Spain's VERI*FACTU technical order entered into force on 29 October 2024.

What did Belgium's e-invoicing law of 6 February 2024 change?

It introduced the obligation to use structured electronic invoices between Belgian VAT-taxable businesses (B2B). It was published in the Moniteur belge on 20 February 2024 and its general entry-into-force date is 1 January 2026. As published, article 6 also made entry into force conditional on an EU Council authorisation under article 395 of the VAT Directive; the Law of 10 February 2026 repealed that condition. Article 6 brings some income-tax articles forward to 1 January 2024 (tax year 2025): they add the costs of invoicing software for structured e-invoices to article 64ter of the Income Tax Code 1992. Separately, Belgian public authorities require e-invoices for contracts published after 1 March 2024, generally from EUR 3,000 excluding VAT. Status of the B2B row: In force, as verified 2026-08-20.

Was B2B e-invoicing mandatory in Germany in 2024?

No. Germany adopted it in 2024 (Article 23 of the Act of 27 March 2024, BGBl. 2024 I Nr. 108), but the obligations start later: every domestic business must be able to receive e-invoices from 1 January 2025, and the general issuing obligation starts on 1 January 2027, with reliefs for some issuers until 31 December 2027. It covers domestic B2B supplies only; there is no B2C obligation. Status: Phased rollout, as verified 2026-08-20.

Did France make B2B e-invoicing mandatory in 2024?

No. The first phase was originally set for 1 July 2024 by article 26 of loi n° 2022-1157 du 16 août 2022, but article 91 of the loi de finances pour 2024 (loi n° 2023-1322 du 29 décembre 2023) replaced that calendar. For B2B invoices, all companies must receive e-invoices from 1 September 2026, when large and mid-sized companies must also issue them and start e-reporting; SMEs and micro-enterprises must issue from 1 September 2027. Status: Phased rollout, as verified 2026-09-25. The EU decision that applied to France from 1 January 2024 (Council Implementing Decision (EU) 2022/133) is an authorisation, not an obligation on businesses.

Which e-invoicing mandates did not start in 2024?

In our tracker: France (B2B from 1 September 2026), Poland (mandatory KSeF from 1 February 2026 and 1 April 2026, originally due 1 July 2024), Germany (receive from 1 January 2025, issue from 1 January 2027) and Belgium's B2B obligation (from 1 January 2026). Portugal has no B2B e-invoicing mandate in our verified data; PDF files are accepted as electronic invoices for tax purposes until 31 December 2026.

Which tracked countries required B2B e-invoices during 2024?

Three of the jurisdictions we track: Italy (e-invoicing through the Sistema di Interscambio since 1 January 2019), Romania (all B2B invoices reported to RO e-Factura from 1 January 2024, and RO e-Factura invoices as the only valid invoices between Romanian businesses from 1 July 2024) and India (GST e-invoicing through the Invoice Registration Portal for businesses with aggregate turnover above Rs. 5 crore, since 1 August 2023). The other tracked rows covered invoices to public bodies only, did not require B2B e-invoices, or were not yet in force during 2024.

Can MyInvoiceTemplate create a structured e-invoice?

No. Our generators produce PDF invoices, which work where PDF invoices are accepted, but a PDF is not an EN 16931 structured e-invoice. If a mandate on this page applies to you, you need a certified channel or software for the structured file. For Belgium, the verified tracker row says: "Structured e-invoice is the only legally compliant invoice for in-scope transactions; PDF-by-email no longer suffices." The official Belgian e-invoicing portal is efacture.belgium.be.

Sources and verification

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.

Items that come from the tracker rows carry the rows' verification date (2026-08-20). Items added for this page (Belgium's law and its public-procurement rule, Poland's Act of 9 May 2024, the Council's ViDA agreement and France's original date) were checked on the official source on the date shown next to each. The CC BY 4.0 data files cover the tracker rows: CSV · JSON. Changes are logged in the data changelog; see also how we verify data.

Not legal or tax advice. Mandates, thresholds and dates change. The verification date on each item 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.