VATupdate
VAT

Share this post on

Status Overview B2B E-Invoicing in Europe

B2B E-Invoicing in Europe

CountryB2B e‑Invoicing Mandate?Effective Date / Planned LaunchPEPPOL Network?Notes
Belgium✅ YesJan 1 2026Yes (Peppol BIS 3.0, 5‑corner)B2B invoices required via Peppol; e‑reporting begins Jan 2028.
Croatia🔜 PlannedJan 2026 (expected)Yes (via Adria gateway)Fiscalisation Project 2.0.
Estonia🔜 Optional now, mandatory laterJuly 2025 voluntary → 2027 mandatoryYes (Peppol substantiated)Suppliers can register mid‑2025.
France🔜 Rolling outSept 2026 (B2B/B2C)Yes (Peppol via PDPs)PDP pilot active; full rollout by 2026.
Germany🔜 YesJan 1 2025 to 2028 phasedYes (XRechnung, ZUGFeRD, Peppol in public sector)Must receive e‑invoices by 2025; issuance transitional until 2028.
Greece🔜 YesJuly 1 2025 mandatedLikely via MyDATA (based on ViDA)EU approval March 2025.
Hungary❌ No (limited sectors)NoRTIR for energy/gas, no general mandate.
Italy✅ YesJan 1 2019 (micro B2B added 2024)Yes (Peppol supported via AgID, SdI)Pioneer in EU B2B e‑invoicing.
Netherlands✅ B2B optionalB2G since 2017; B2B voluntaryYes (Digipoort/SimplerInvoicing on Peppol)Central government advises use.
Poland✅ YesFeb–Apr 2026 phasedYes (KSeF + PEF, both Peppol‑compatible)B2G already via Peppol; B2B mandatory in 2026.
Romania✅ YesJuly 2024 mandatedNo (RO e‑Factura national)National clearing system.
Slovakia🔜 Planned2027TBDConsultation ended early 2025.
Slovenia🔜 Planned2027TBDB2B rollout expected 2027.
Spain🔜 Planned2027–2028 phasedYes (Peppol‑inspired “5‑corner”)“Crea y Crece” draft; pre-clearance model.
Sweden🔜 PlannedTBD (public sector uses Peppol)Yes (public sector Peppol)
UK🔜 PlannedConsultation 2025; rollout 2029Yes (NHS + public sector)

Sponsors:

VATIT Compliance

Advertisements:

  • Pincvision
  • vatcomsult
  • Exchange Summit