For decades, a PDF attached to an email was a perfectly good invoice almost everywhere in Europe. That era is ending. Between 2025 and 2030, most major European economies are making structured electronic invoicing mandatory for business-to-business (B2B) transactions, and from 1 July 2030 the EU’s VAT in the Digital Age (ViDA) package extends the requirement to cross-border trade within the EU.
This guide sets out, country by country, what is already in force, what is coming and what it means for finance teams and the systems they run. It reflects the position as checked on 7 November 2026.
Key takeaways
- Already live for B2B: Italy (since 2019); Belgium, Croatia, Poland and Greece (all during 2026); and France for large and mid-sized companies since 1 September 2026.
- Germany: every business must already be able to receive e-invoices; issuing becomes mandatory from 1 January 2027 for businesses with prior-year turnover above €800,000 and from 1 January 2028 for everyone.
- Spain: B2B e-invoicing under the Crea y Crece law starts on 6 October 2027 for companies with turnover above €8 million and on 6 October 2028 for everyone else.
- United Kingdom: the government has announced that all VAT invoices must be e-invoices from 1 April 2029.
- EU-wide: from 1 July 2030, ViDA requires structured e-invoices and near real-time digital reporting for intra-EU B2B supplies.
- A PDF is not an e-invoice under these mandates. They require machine-readable structured data, usually based on the European standard EN 16931.
In this guide
What counts as an e-invoice
An e-invoice, in the sense used by these mandates, is an invoice issued, transmitted and received in a structured electronic format that software can process automatically, without anyone re-keying data. A scanned paper invoice, a Word document or a PDF does not qualify, even though tax authorities have long treated PDFs as “electronic invoices” for record-keeping purposes.
Most EU mandates build on EN 16931, the European semantic standard for electronic invoices, which can be expressed in two XML syntaxes: UBL and UN/CEFACT CII. National formats sit on top of it, such as XRechnung and ZUGFeRD in Germany, or Peppol BIS Billing 3.0, the format used on the Peppol network that Belgium has adopted as its default delivery channel.
Europe’s e-invoicing timeline at a glance
| Country | B2B status | Key dates | Model |
|---|---|---|---|
| Italy | In force | Mandatory B2B since 1 Jan 2019 (via SdI) | Clearance |
| Belgium | In force | Mandatory from 1 Jan 2026; penalty tolerance ended 31 Mar 2026; e-reporting planned from 2028 | Peppol exchange |
| Croatia | In force | Mandatory for VAT-registered businesses from 1 Jan 2026, with real-time fiscalisation | Exchange + reporting |
| Poland | In force | KSeF: 1 Feb 2026 (large taxpayers), 1 Apr 2026 (others); small-value relief to 31 Dec 2026 | Clearance |
| Greece | In force | 2 Feb 2026 (2023 revenue above €1m); 1 Oct 2026 (all other businesses) | Exchange + reporting (myDATA) |
| France | Phasing in | 1 Sep 2026: all must receive; large companies and ETIs issue. 1 Sep 2027: SMEs and micro-businesses issue | Platform-based (Y-model) |
| Germany | Phasing in | Receive: 1 Jan 2025. Issue: 1 Jan 2027 (turnover > €800k), 1 Jan 2028 (all) | Exchange (no clearance) |
| Spain | Legislated, dates fixed | Crea y Crece: 6 Oct 2027 (turnover > €8m), 6 Oct 2028 (all others) | Platform exchange + status reporting |
| United Kingdom | Announced | All VAT invoices from 1 Apr 2029 | Decentralised (Peppol-based) |
| EU (ViDA) | Adopted | Intra-EU B2B e-invoicing and digital reporting from 1 Jul 2030 | Reporting |
Country-by-country detail
Germany
Germany’s mandate comes from the Growth Opportunities Act (Wachstumschancengesetz), which amended section 14 of the VAT Act (UStG). It runs in three stages. Since 1 January 2025, every business has had to be able to receive e-invoices for domestic B2B supplies; the Federal Ministry of Finance (BMF) has confirmed that an existing email inbox is enough to meet this. From 1 January 2027, businesses whose turnover in the previous year exceeded €800,000 must issue e-invoices, and from 1 January 2028 the obligation extends to all businesses.
Germany does not route invoices through a government platform: there is no clearance at the moment of sending, so compliance rests with the businesses themselves. Accepted formats are EN 16931-compliant, principally XRechnung and ZUGFeRD (from version 2.0.1, excluding the MINIMUM and BASIC-WL profiles). The BMF’s letter of 15 October 2026 left the 2027 and 2028 deadlines unchanged.
Read more: Germany’s e-invoicing mandate: what to do before 1 January 2027
France
After two postponements, France’s reform started on 1 September 2026, confirmed by the 2026 Finance Act. From that date, every VAT-registered business established in France must be able to receive e-invoices, and large companies and intermediate-sized companies (ETIs) must also issue them and carry out e-reporting. SMEs and micro-enterprises must start issuing from 1 September 2027.
France’s model routes invoices through approved private platforms (plateformes agréées), which pass the required data to the tax administration (DGFiP). E-reporting covers transactions outside domestic B2B e-invoicing, such as B2C sales and cross-border trade. Note that group size, not French revenue, determines a company’s category: a large international group with a small French subsidiary falls into the September 2026 wave.
Read more: France’s e-invoicing reform explained: platforms, deadlines and penalties
Belgium
Since 1 January 2026, VAT-registered businesses established in Belgium must issue and receive structured e-invoices for domestic B2B transactions, using the Peppol network by default and the Peppol BIS Billing 3.0 format. The tax authority (FPS Finance) applied a conditional three-month penalty tolerance for businesses that could show timely preparation efforts. That tolerance ended on 31 March 2026. Belgium is also legislating for near real-time e-reporting of invoice data to the authorities from 2028.
Poland
Poland uses a clearance model: invoices are issued through the national e-invoicing system, KSeF (Krajowy System e-Faktur), in the FA_VAT XML format. KSeF became mandatory on 1 February 2026 for taxpayers with 2024 sales above PLN 200 million, and on 1 April 2026 for other businesses. Transitional relief runs until 31 December 2026 for businesses whose monthly invoiced sales do not exceed PLN 10,000.
Croatia
Under the Fiscalisation Act (Fiscalisation 2.0), from 1 January 2026 all VAT-registered businesses in Croatia must issue and receive EN 16931 e-invoices for domestic B2B and B2G transactions. Invoice data is also reported (fiscalised) to the tax administration. Businesses outside the VAT system must be able to receive e-invoices, with the obligations extending further from 2027.
Greece
Greece made B2B e-invoicing mandatory in two phases: from 2 February 2026 for entities with revenue above €1 million in fiscal year 2023, and from 1 October 2026 for all other entities. The scope covers B2B transactions, sales to businesses established outside the EU and transactions linked to public contracts. The system builds on the existing myDATA digital reporting platform run by the Independent Authority for Public Revenue (AADE), and invoices are issued through certified e-invoicing service providers.
Italy
Italy was Europe’s pioneer. Domestic B2B e-invoicing through the government’s Sistema di Interscambio (SdI) has been mandatory since 1 January 2019, using the FatturaPA format, and was extended to the smallest businesses in 2024. Italy’s experience is often cited as evidence that clearance systems can narrow the VAT gap.
Spain
Spain is running two separate projects. The Crea y Crece law (Law 18/2022) requires structured B2B e-invoice exchange; its implementing regulation, Royal Decree 238/2026, entered into force on 20 April 2026, and the ministerial order that activates the deadlines, Orden HAC/1028/2026, entered into force on 6 October 2026. According to the Spanish tax agency (AEAT), businesses and professionals with turnover above €8 million must issue, send and receive e-invoices and report invoice and payment statuses from 6 October 2027. All other businesses and professionals follow from 6 October 2028. Status-reporting obligations for certain individuals start on 6 October 2029. Separately, VERI*FACTU requires certified invoicing software that records and secures each invoice. Its business obligations have been postponed more than once, and in October 2026 the tax agency (AEAT) announced its intention to align the remaining obligations with the 2028 Crea y Crece date. Watch for the formal amendment.
United Kingdom
The UK has no B2B mandate today: e-invoicing is voluntary, and PDFs remain acceptable VAT invoices. That will change. At the Autumn Budget in November 2025, the government confirmed that all VAT invoices for B2B and B2G transactions must be issued as e-invoices from 1 April 2029. HMRC’s policy paper of 28 October 2026 confirms that the requirement takes effect on 1 April 2029 for VAT-registered businesses and public bodies, and that Peppol will be the core interoperability framework, with HMRC becoming the UK Peppol Authority. Enabling powers are included in the Finance Bill 2026-27, and the detailed rules (invoice format, networks and any exemptions) will follow in secondary legislation. The government has described a phased approach to adoption, and the 2025 consultation response indicated there would be no real-time reporting to HMRC at launch.
ViDA: the EU-wide layer from 2030
The VAT in the Digital Age package, formally adopted by the EU Council on 11 March 2025, has three pillars: digital reporting requirements, new VAT rules for the platform economy, and single VAT registration. For invoicing, the key dates are:
- Since adoption: member states may introduce domestic e-invoicing mandates without first seeking EU approval, and without requiring the buyer’s consent to receive e-invoices.
- 1 July 2030: structured e-invoicing (EN 16931 by default) and near real-time digital reporting become mandatory for intra-EU B2B supplies, replacing the current recapitulative statements (EC Sales Lists) for those transactions.
- By 2035: national systems introduced before ViDA must converge with the EU model.
Practically, this means any business trading across EU borders will need e-invoicing capability by mid-2030, even if it operates in a country without a domestic mandate. Several countries, including the Netherlands, are planning to extend the ViDA model to domestic transactions at the same time.
Two models: exchange versus clearance
Understanding which model a country uses tells you a lot about the effort involved.
| Exchange / post-audit | Clearance (CTC) | |
|---|---|---|
| How it works | Invoices travel between businesses (often via Peppol); the tax authority sees data later, through returns or separate reporting | Invoices pass through, or are validated by, a government platform before or as they reach the buyer |
| Examples | Germany, Belgium (until e-reporting starts), UK (planned) | Italy (SdI), Poland (KSeF) |
| Main impact | Formats, network connection, archiving | Real-time integration, system availability, rejection handling |
The direction of travel is clear: even “exchange” countries are adding near real-time reporting (Belgium from 2028, France through e-reporting, and EU-wide under ViDA from 2030).
What finance teams should do now
- Map your obligations by entity. List every legal entity, where it is established and VAT-registered, its turnover band and its B2B and cross-border flows. Obligations attach to the entity and the country, not to the group.
- Check your ERP and accounting software. Can it produce EN 16931 output (UBL or CII), the national formats you need (XRechnung, FA_VAT, Peppol BIS) and the required fields? Many vendors now ship country packs; confirm versions and timelines in writing.
- Decide how you connect. Options include a Peppol access point, a certified national platform (as in France or Spain), or a multi-country e-invoicing provider. One provider covering several countries usually reduces integration work.
- Fix master data first. Clean VAT numbers, addresses, Peppol IDs and tax codes prevent more rejections than any software feature.
- Prepare accounts payable as well as receivable. Receiving obligations (Germany since 2025, France from September 2026) catch businesses that do not issue invoices yet. Structured inbound invoices are also an automation opportunity: they can be matched to purchase orders without manual data entry.
- Review archiving. The structured file, not a visual copy, is usually the legal original and must be retained for the statutory period.
- Plan for 2030 now if you trade within the EU. ViDA will touch every cross-border B2B sale.
Important: deadlines in this area have repeatedly moved, in both directions. Treat this guide as an orientation map and confirm the current position with the tax authority or a qualified adviser in each country before making compliance decisions.
Frequently asked questions
Is a PDF invoice an e-invoice?
Not under the new mandates. They require a structured, machine-readable format, usually based on EN 16931. A PDF can be part of a “hybrid” invoice such as ZUGFeRD or Factur-X, where structured XML data is embedded in the PDF, but it is the embedded data that counts.
Do foreign businesses have to comply?
It depends on the country. Most domestic mandates (Germany, France, Belgium, Croatia) apply to businesses established in the country. Businesses that are only VAT-registered there are often excluded. In Poland, for example, a foreign company must use KSeF only if it has a fixed establishment in Poland and that establishment takes part in the supply; a company that is merely VAT-registered in Poland is generally outside the obligation. Check each country’s scope rules carefully.
Does e-invoicing apply to sales to consumers?
Generally not. The mandates target B2B (and B2G) invoices. Some countries capture B2C transaction data through separate e-reporting or fiscalisation systems, such as France’s e-reporting or Croatia’s fiscalisation.
What is Peppol?
Peppol is an international network and set of specifications for exchanging business documents, including invoices, between certified access points. Belgium uses it as the default B2B channel, and the UK has said Peppol will be central to its 2029 mandate. See our full guide: What is Peppol?
When does ViDA affect my business?
If you make or receive intra-EU B2B supplies, from 1 July 2030 you will need to issue structured e-invoices for them and the data will be reported to tax authorities in near real time. Domestic obligations depend on whether your country extends the model.
Sources
- European Commission / EU Council, VAT in the Digital Age package adopted 11 March 2025 (Council Directive (EU) 2025/516); KPMG summary
- Irish Revenue, ViDA reporting requirements
- Germany: BMF guidance on mandatory e-invoicing (letters of 15 Oct 2024, 15 Oct 2025 and 15 Oct 2026); KPMG on the BMF guidance
- France: 2026 Finance Act; DGFiP, impots.gouv.fr
- Belgium: FPS Finance tolerance announcement; BDO Belgium
- Poland: amended VAT Act signed 27 August 2025; EY Tax News
- Spain: Agencia Tributaria, Orden HAC/1028/2026 implementation calendar (sede.agenciatributaria.gob.es); KPMG on the B2B decree
- United Kingdom: HMRC, E-invoicing requirements (policy paper, 28 October 2026)
- Greece: Deloitte Greece, mandatory B2B e-invoicing
- Poland, foreign businesses: Crowe Poland, KSeF and foreign companies
This article is general information and not tax or legal advice. Rules and deadlines change; confirm the current position with the relevant tax authority or a qualified adviser. Last checked: 7 November 2026. See our Disclaimer and Editorial Policy.