Share this post on

Council Implementing Decisions allowing Member States to implement Mandatory B2B E-Invoicing (Status Jan 2024)

The Council of the European union has up till now only authorized Italy, France and Poland to implement Mandatory B2B E-Invoicing and Real Time Reporting. This is a derogation of Articles 218 and 232 of the EU VAT Directive 2006/112/EC.

Note that Belgium requested the approval to implement mandatory B2B E-Invoicing on October 6, 2023.

Articles in the EU VAT Directive 2006/112/EC

Article 218
For the purposes of this Directive, Member States shall accept documents or messages on paper or in electronic form as invoices if they meet the conditions laid down in this Chapter.

Article 232
The use of an electronic invoice shall be subject to acceptance by the recipient.



VAT news
VAT news


  • AXWAY - VATupdate Banner
  • vatcomsult