Legislative frameworks in the EU Member States to implement mandatory E-Invoicing

Belgium
- E-Invoicing Law dd. February 20, 2024
Italy
- Italian law number 244 of 24 December 2007, provisions for drafting the annual and longer-term financial statements of the State (Finance Act 2008);
- Decree of 7 March 2008, identification of the Provider of the Exchange System for electronic invoicing and the relative attributions and duties;
- Decree of 3 April 2013, regulation on the issue, transmission and receipt of electronic invoices to be applied to public authorities;
- Decree law of 24 April 2014, n. 66. Urgent measures for the competitiveness and social justice (article 25);
- Circular of the State General Accounting Office number 37 of 4 November 2013, First Operating Instructions for the implementation of the Regulation on the issue, transmission and receipt of electronic invoices to be applied to public administrations;
- Legislative decree n. 148/2018, Transposition of Directive 2014/55/EU;
- Provvedimento 18 aprile 2019 – Core Invoice Usage Specification;
- Decree law of 30 April 2022, n. 30 including, effective July 1, 2022, electronic invoicing applicable to taxpayers who adopt the flat-rate tax regime and, effective in 2024, taxpayers with annual revenues up to EUR 25,000 will be required to issue electronic invoices through the Sistema di Interscambio eInvoicing platform.
Luxembourg
- In Luxembourg, Directive 2014/55/EU has been transposed via the law of 16 May 2019 on electronic invoicing in public procurement and concession contracts. Receiving and processing of compliant eInvoices are mandatory for central public sector bodies as of 18 April 2019. Sub-central public sector bodies are mandated to receive and process compliant eInvoices as of 18 April 2020.
- On 14 December 2021, the law of 13 December 2021 amending the law of 16 May 2019 on electronic invoicing in the context of public procurement and concession contracts was published together with the Grand-Ducal Regulation of 13 December 2021 fixing the common delivery network and alternative technical solutions used for electronic invoicing in public procurement and concession contracts.
- The law of 13 December 2021 amending the law of 16 May 2019 on electronic invoicing in the context of public procurement and concession contracts makes it mandatory for economic operators to send compliant electronic invoices to public sector bodies in the context of public procurement and concession contracts. Businesses were given different deadlines to comply with the law:
  - deadline for large companies: 18 May 2022;
  - deadline for medium-size companies: 18 October 2022;
  - deadline for small companies and newly created businesses: 18 March 2023
- The Grand-Ducal Regulation of 13 December 2021 determining the common delivery network and the alternative technical solutions used for electronic invoicing in public procurement and concession contracts selects as the common eDelivery network to be used by public sector bodies for the automated receipt of electronic invoices the European Peppol Network .
Poland
- Legal acts
- Information brochure
  - Information brochure of the logical structure of e-Invoices FA(2) from September 1, 2023 (in Polish)
  - Structured Electronic Invoice Information guide concerning the structure of FA(1) (in English) – published December 2022
Romania
- B2G: Directive 2014/55/EU has been transposed through the Law 199/2020 on electronic invoicing in public procurement, in 8 September 2020
- Implementing Rules of the Fiscal Code and Law 148/2012 on the registration of commercial transactions by electronic means
- The Fiscal Code, in force from 1st of January 2016, and its implementing rules approved by Law 227/2015 are governing the electronic invoicing (eInvoicing) in Romania.Additional legislation may apply if electronic signature (eSignature) or electronic archiving (eArchiving) is used in the process of electronic invoicing:
  - Law 455/2001 on electronic signature;Law 135/2007 on electronic archiving of documents.
  - Law 139/2022 approves Government ordinance 120/2021 focusing on the administration, functioning, eInvoicing, and implementation of the RO e-factura system through the national invoicing system RO e-Factura in UBL 2.1 format, as well as makes the issuing of e-invoices mandatory for specific taxpayers.
- Government ordinance 120/2021, released in October 2021, establishes an operational framework for the national eInvoicing system. Order no. 1366/2021, from 5 November 2021 approves the technical specifications and the basic elements of the electronic invoice format RO_CIUS at a countrywide level. The central platform RO e-Factura has been available since November 2021 both for invoice exchange for B2G and B2B transactions.
- In the case of B2B eInvoicing, government ordinance 130/2021 introduced mandatory issuance as of July 2022 for companies whose activity is linked to product categories considered high tax risk (susceptible to tax evasion). These categories are defined in the National Tax Authority of Romania (ANAF) 12/2022 ordinance published on 6 January 2022. Fruit and vegetables, alcohol, construction, mineral products, clothing and footwear, are among the categories of companies considered susceptible to tax evasion.
Spain
- Law 18/2022
- A Draft Royal Decree for the implementation of the Create and Grow Act has been introduced on June 30, 2023