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E-invoicing rules by country

E-invoicing rules by country: check deadlines, formats and official sources for Germany, France, Belgium, the Netherlands, Austria and Luxembourg.

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E-invoicing rules differ by country: who must receive, who must send, from when, and through which channel. Structured B2B e-invoices are required in Italy since 2019, Serbia since 2023, Romania since 2024 and Belgium, Croatia, Greece and Poland since 2026. Germany phases them in from 2025 to 2028, France from September 2026, Slovakia and Spain from 2027 and Latvia and Slovenia from 2028. Each guide cites the official source.

Which rules apply where?

Country Between businesses To public bodies Guide
Germany receive since 2025; issue after transitions ending 2026 or 2027 XRechnung through federal and state portals Germany
France receive since September 2026; issue from 2026 or 2027 by size, through an approved platform Chorus Pro since 2020 France
Belgium mandatory since 1 January 2026, through Peppol through Peppol since 2024 Belgium
Netherlands planned, expected from 1 July 2030 required for central government Netherlands
Austria no general obligation in the official sources federal government since 2014, through USP or Peppol Austria
Luxembourg no general obligation in the official sources all public contracts since March 2023, through Peppol or MyGuichet.lu Luxembourg
Italy mandatory since 2019, through the SdI through the SdI since 2014 and 2015 Italy
Spain from 6 October 2027 or 2028 by turnover through FACe and other entry points since 2015 Spain
Poland through KSeF since February or April 2026; small sales from 2027 through KSeF and PEF Poland
Portugal no structured obligation large companies since 2021, SMEs from 2027 Portugal
Romania through RO e-Factura since 2024, B2C since 2025 through RO e-Factura since 2022 Romania
Croatia VAT-registered taxpayers since 2026, others issue from 2027 through Servis eRačun za državu since 2019 Croatia
Greece mandatory since March and October 2026 by revenue, through myDATA since 2023 and 2024 for contracts over EUR 2,500 Greece
Slovakia from 1 January 2027, through Peppol must accept since 2019 Slovakia
Latvia from 1 January 2028 mandatory since 2025 Latvia
Slovenia from 1 January 2028 mandatory since 2015, through UJP Slovenia
Ireland large corporates from 1 November 2028, announced must accept since 2019; sending is optional Ireland
Lithuania no obligation; 2028 targeted mandatory since 2017, through SABIS Lithuania
Estonia buyer can require EN 16931 since July 2025 mandatory since 2019 Estonia
Finland buyer can request EN 16931 e-invoices central government receives since 2019 Finland
Hungary no general obligation; sector requirements for electricity and natural gas; invoice data reported to NAV must accept since 2019; sending is optional Hungary
Denmark no obligation; bookkeeping systems must handle e-invoices through NemHandel Denmark
Bulgaria no obligation; a law is planned must accept since 2019; sending is optional Bulgaria
Cyprus no obligation must accept since 2019 and 2020; sending is optional Cyprus
Malta no obligation must accept, over Peppol; sending is optional Malta
Czechia no obligation must accept since 2016; sending is optional Czechia
Sweden no obligation; under inquiry mandatory since 2019, through Peppol Sweden
Norway no obligation; under evaluation mandatory, through Peppol in EHF or Peppol BIS Norway
Iceland no obligation must accept since 2020; sending is optional Iceland
Liechtenstein no obligation must accept above national thresholds Liechtenstein
United Kingdom announced for VAT invoices from 1 April 2029, with exemptions NHS England suppliers through Peppol United Kingdom
Serbia mandatory since 2023, through SEF through SEF since 2022 Serbia
North Macedonia e-Faktura in testing; mandatory date not yet announced North Macedonia
Kosovo no e-invoicing obligation found; fiscal coupons for consumer sales Kosovo
Ukraine VAT tax invoices registered electronically in the Unified Register Ukraine
Georgia tax invoices may be issued electronically; no general obligation found Georgia
Azerbaijan VAT payers submit e-invoices since 2017 Azerbaijan
San Marino e-invoices in trade with Italy, through the Tax Office and the SdI San Marino
Andorra no B2B obligation found invoices to the Government through the public sector portal since 2025 Andorra
Monaco no obligation found; electronic invoices allowed with the recipient's consent Monaco
Switzerland no obligation federal administration for contracts over CHF 5,000, PDF by email accepted Switzerland

Outside Europe:

Country Rule Guide
Singapore GST-registered businesses send invoice data to IRAS through InvoiceNow, phased from 2025 to 2031 Singapore
Chile electronic tax documents (DTE) required through the SII Chile
Japan JP PINT is the Peppol-based standard; no obligation stated Japan
Turkey e-Fatura above turnover thresholds and for listed sectors; e-Arşiv Fatura for most other invoices Turkey
Saudi Arabia phase 1 since December 2021; phase 2 integration with ZATCA in notified waves Saudi Arabia
India invoices reported to an Invoice Registration Portal above INR 5 crore turnover India
Malaysia e-invoices through MyInvois, phased by turnover from 2024 to 2026 Malaysia
Mexico CFDI 4.0 electronic invoices Mexico
Australia Commonwealth entities receive e-invoices through Peppol; no business obligation stated Australia
New Zealand mandated government agencies send and receive e-invoices through Peppol New Zealand
Brazil NF-e required by activity and CNAE code, and for sales to government, other states and abroad Brazil
Colombia everyone obliged to invoice does so electronically, with DIAN prior validation Colombia
United States no general obligation found; federal agencies use the Invoice Processing Platform United States
Canada no general obligation found; electronic records accepted for GST/HST input tax credits Canada

Dates and scope are summarised from each guide; the guides carry the sources and the exceptions. None of this is tax advice.

What applies across the EU?

For public procurement contracts within its scope, Directive 2014/55/EU requires contracting authorities and entities to receive and process invoices complying with EN 16931 in a listed syntax. The reception deadline was in 2019, with a possible extension to 2020 for sub-central authorities and entities (Directive 2014/55/EU). Whether suppliers must send them is decided nationally.

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Frequently asked questions

Which European countries require e-invoices between businesses?

Of the countries covered here, Italy since 2019, Serbia since 2023, Romania since 2024, Belgium, Croatia, Greece and Poland since 2026, Germany in stages from 2025 to 2028, France from September 2026 and 2027, Slovakia from 2027, Spain from October 2027 and 2028, and Latvia and Slovenia from 2028. The Netherlands plans a requirement from 2030.

Which EU public bodies must receive e-invoices?

Directive 2014/55/EU requires contracting authorities and entities to receive and process EN 16931 invoices in a listed syntax for public procurement contracts within its scope. The reception deadline was in 2019, with a possible extension to 2020 for sub-central authorities and entities.

Sources

Updated 6 November 2026

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