E-invoicing is gaining momentum – Update from France, Germany & Belgium

Global Shift to E-Invoicing: E-invoicing is becoming crucial in indirect tax compliance, as governments worldwide enhance digital tax reporting, emphasizing transparency, efficiency, and real-time reporting.
France’s E-Invoicing Changes: France is transitioning to a system where businesses must use certified Partner Dematerialization Platforms (PDPs) for e-invoice exchanges, moving away from the previously planned hybrid Y-model to a fully decentralized approach.
Timeline for France: By 1 September 2026, all companies must receive electronic invoices, with large and medium enterprises also required to issue them. Small and medium-sized businesses will follow suit by 1 September 2027.
Germany’s Clarifications: Germany’s Tax Authorities have issued updated guidelines allowing businesses flexibility in agreeing on e-invoicing formats and transmission methods, laying the groundwork for future mandates starting January 2025.
Belgium’s Software Solutions: Belgium’s government has released an initial list of compliant software solutions for e-invoicing, set to be mandatory from 1 January 2026, serving as a resource for businesses to ensure compliance but not indicating certification by the FPS Finance.

E-invoicing