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

Updated November 5. 2023

Highlights

Poland will implement mandatory B2B E-Invoicing (optional) and Real Time Reporting (mandatory) as of 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. Bundesrat suggests another 2 year postponement.
Belgium: The Council of Ministers agreed on September 29, 2023 to implement mandatory B2B E-Invoicing as of Jan 1, 2026
Bulgaria may implement SAF-T as of Jan 1, 2025.
ViDA will be postponed, with at least 1 year.

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

Country updates

See also

Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
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