B2B E-Invoicing in Europe
Country | B2B e‑Invoicing Mandate? | Effective Date / Planned Launch | PEPPOL Network? | Notes |
---|---|---|---|---|
Belgium | ✅ Yes | Jan 1 2026 | Yes (Peppol BIS 3.0, 5‑corner) | B2B invoices required via Peppol; e‑reporting begins Jan 2028. |
Croatia | 🔜 Planned | Jan 2026 (expected) | Yes (via Adria gateway) | Fiscalisation Project 2.0. |
Estonia | 🔜 Optional now, mandatory later | July 2025 voluntary → 2027 mandatory | Yes (Peppol substantiated) | Suppliers can register mid‑2025. |
France | 🔜 Rolling out | Sept 2026 (B2B/B2C) | Yes (Peppol via PDPs) | PDP pilot active; full rollout by 2026. |
Germany | 🔜 Yes | Jan 1 2025 to 2028 phased | Yes (XRechnung, ZUGFeRD, Peppol in public sector) | Must receive e‑invoices by 2025; issuance transitional until 2028. |
Greece | 🔜 Yes | July 1 2025 mandated | Likely via MyDATA (based on ViDA) | EU approval March 2025. |
Hungary | ❌ No (limited sectors) | — | No | RTIR for energy/gas, no general mandate. |
Italy | ✅ Yes | Jan 1 2019 (micro B2B added 2024) | Yes (Peppol supported via AgID, SdI) | Pioneer in EU B2B e‑invoicing. |
Netherlands | ✅ B2B optional | B2G since 2017; B2B voluntary | Yes (Digipoort/SimplerInvoicing on Peppol) | Central government advises use. |
Poland | ✅ Yes | Feb–Apr 2026 phased | Yes (KSeF + PEF, both Peppol‑compatible) | B2G already via Peppol; B2B mandatory in 2026. |
Romania | ✅ Yes | July 2024 mandated | No (RO e‑Factura national) | National clearing system. |
Slovakia | 🔜 Planned | 2027 | TBD | Consultation ended early 2025. |
Slovenia | 🔜 Planned | 2027 | TBD | B2B rollout expected 2027. |
Spain | 🔜 Planned | 2027–2028 phased | Yes (Peppol‑inspired “5‑corner”) | “Crea y Crece” draft; pre-clearance model. |
Sweden | 🔜 Planned | TBD (public sector uses Peppol) | Yes (public sector Peppol) | |
UK | 🔜 Planned | Consultation 2025; rollout 2029 | Yes (NHS + public sector) |