| Country | B2G Mandate | B2B Mandate Status | B2B Date / Notes | B2C Mandate | Format / Standard | Peppol Involved | | Thresholds | E-Reporting |
|---|---|---|---|---|---|---|---|---|
| Austria | Yes | Not mandated | — | No | EN 16931 | Optional | None | No |
| Belgium | Yes | Confirmed | Jan-26 | No | Peppol BIS 3.0 | Yes | B2G ≥ €3,000 | | From Jan 2028 |
| Bulgaria | Yes | Planned | TBD | No | EN 16931 | TBD | TBD | Planned |
| Croatia | Yes | Confirmed | Jan-26 | No | EN 16931 | Yes | TBD | Planned |
| Cyprus | Yes | Not mandated | — | No | EN 16931 | Optional | None | No |
| Czech Republic | Yes | Planned | TBD | No | EN 16931 | TBD | TBD | Planned |
| Denmark | Yes | Confirmed | Phased Jan 2024–2026 | No | OIOUBL / Peppol | Yes | Turnover-based | Yes |
| Estonia | Yes | Not mandated | Buyer-led | No | EN 16931 | Yes | Buyer-led mandate | From July 2025 |
| Finland | Yes | Not mandated | — | No | EN 16931 | Optional | None | No |
| France | Yes | Confirmed | Sep-26 | No | PDP / PPF / Peppol | Yes | None | Yes |
| Germany | Yes | Confirmed | Phased 2025–2028 | No | ZUGFeRD / XRechnung | Yes | None | Yes |
| Greece | Yes | Planned | TBD | No | myDATA XML | TBD | TBD | Yes |
| Hungary | Yes | RTIR + Sector Mandate | RTIR active; Energy: Jul 2025 | No | XML / NAV system | No | Sector-specific | Yes |
| Ireland | Yes | Not mandated | — | No | EN 16931 | Optional | None | No |
| Italy | Yes | Mandated | Active | Yes | FatturaPA / SDI | No | None | Yes |
| Latvia | Yes | Confirmed | Jan 2028; Voluntary from Mar 2026 | No | Peppol BIS / EN 16931 | Yes | TBD | From 2028 |
| Lithuania | Yes | Planned | TBD | No | EN 16931 | TBD | TBD | Planned |
| Luxembourg | Yes | Not mandated | — | No | EN 16931 | Optional | None | No |
| Malta | Yes | Not mandated | — | No | EN 16931 | Optional | None | No |
| Netherlands | Yes | Not mandated | — | No | EN 16931 | Yes | None | No |
| Poland | Yes | Confirmed | Feb/Apr 2026 | No | KSeF XML | No | Turnover-based | Yes |
| Portugal | Yes | Planned | TBD | No | SAF-T / EN 16931 | TBD | TBD | Planned |
| Romania | Yes | Mandated | Jul-24 | Yes | RO e-Factura | No | None | Yes |
| Slovakia | Yes | Confirmed | Jan-27 | No | EN 16931 | Yes | TBD | Planned |
| Slovenia | Yes | Confirmed | Jan-27 | No | e-SLOG / EN 16931 | Yes | TBD | Planned |
| Spain | Yes | Planned | From 2027 | No | UBL / Facturae | Yes | Turnover-based | Planned |
| Sweden | Yes | Planned | TBD | No | EN 16931 | Yes | TBD | Planned |
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
