Timeline of B2B E-Invoicing & E-Reporting mandates in the European Union

Updated October 18, 2023

Highlights

• Poland will implement mandatory B2B E-Invoicing and Real Time Reporting per July 1, 2024
• Romania will implement mandatory B2B E-Invoicing as of July 1, 2024. Certain transactions will be subject to E-Reporting as of Jan 1, 2024
• France has postponed the mandate from July 1, 2024 to Sept 1, 2026 (Big/mid cies & obligation to receive e-invoices) and Sept 1, 2027 (SME’s)
• Spain was targetting to implement madatory B2B E-Invoicing as of July 1, 2024. The implementation will be delayed as the final version of the Royal Decree has not yet been published. Spain does not have the approval yet from the European Commission t implement mandatory B2B E-Invoicing.
• Germany: Implementation of B2B E-Invoicing mandate delayed till most probably Jan 1. 2026 (EDI not longer accepted as 2028). Receipt of E-Invoices would be mandatory as of Jan 1, 2025.
• Belgium: The Council of Ministers agreed on September 29, 2023 to implement mandatory B2B E-Invoicing as of Jan 1, 2026

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• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
• Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE

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Country updates

• Austria
• Belgium
• Bulgaria
• Croatia
• Cyprus
• Czech Republic
• Denmark
• Estonia
• Finland
• France
• Germany
• Greece
• Hungary
• Ireland
• Italy
• Latvia
• Lithuania
• Luxembourg
• Malta
• Netherlands
• Poland
• Portugal
• Romania
• Slovakia
• Slovenia
• Spain
• Sweden

See also 

• Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
• Upcoming E-Invoicing & E-Reporting mandates in the European Union (incl. ViDA)

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