E-Invoicing and E-Reporting overview in the European Union

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