| Country | B2G E-Invoicing | B2B E-Invoicing | B2C E-Invoicing | E-Reporting | Non-Established Entities |
|---|---|---|---|---|---|
| Austria | ✅ Mandatory | ❌ Voluntary | ❌ Voluntary | ❌ Not active | ❌ Not required |
| Belgium | ✅ Mandatory | ✅ Mandatory (2026) | ❌ Voluntary | Planned (2028) | ❌ Not required |
| Bulgaria | ✅ Mandatory | ❌ Voluntary | ❌ Voluntary | ❌ Not active | ❌ Not required |
| Croatia | ✅ Mandatory | Mandatory (2026) | ❌ Voluntary | Planned | ❌ Not required |
| Cyprus | ✅ Mandatory | ❌ Voluntary | ❌ Voluntary | ❌ Not active | ❌ Not required |
| Czechia | ✅ Mandatory | ❌ Voluntary | ❌ Voluntary | ❌ Not active | ❌ Not required |
| Denmark | ✅ Mandatory | ✅ Mandatory (2024) | ❌ Voluntary | Planned | ❌ Not required |
| Estonia | ✅ Mandatory | Buyer-led (2025) | ❌ Voluntary | ❌ Not active | ❌ Not required |
| Finland | ✅ Mandatory | ❌ Voluntary | ❌ Voluntary | ❌ Not active | ❌ Not required |
| France | ✅ Mandatory | Mandatory (2026) | ❌ Voluntary | Pilot (2025) | ❌ Not required |
| Germany | ✅ Mandatory | Mandatory (2027) | ❌ Voluntary | Planned | ❌ Not required |
| Greece | ✅ Mandatory | ✅ Mandatory | ❌ Voluntary | ✅ Active | ❌ Not required |
| Hungary | ✅ Mandatory | ✅ Mandatory | ✅ Mandatory | ✅ Active | ✅ Required |
| Ireland | ✅ Mandatory | ❌ Voluntary | ❌ Voluntary | ❌ Not active | ❌ Not required |
| Italy | ✅ Mandatory | ✅ Mandatory | ✅ Mandatory | ✅ Active | ✅ Required |
| Latvia | ✅ Mandatory (2025) | Mandatory (2026) | ❌ Voluntary | Planned | ❌ Not required |
| Lithuania | ✅ Mandatory | ❌ Voluntary | ❌ Voluntary | ❌ Not active | ❌ Not required |
| Luxembourg | ✅ Mandatory | ❌ Voluntary | ❌ Voluntary | ❌ Not active | ❌ Not required |
| Malta | ✅ Mandatory | ❌ Voluntary | ❌ Voluntary | ❌ Not active | ❌ Not required |
| Netherlands | ✅ Mandatory | ❌ Voluntary | ❌ Voluntary | Planned (2030) | ❌ Not required |
| Poland | ✅ Mandatory | Mandatory (2026) | ❌ Voluntary | ✅ Active | ✅ Required |
| Portugal | ✅ Mandatory | ✅ Mandatory | ❌ Voluntary | ✅ Active | ✅ Required |
| Romania | ✅ Mandatory | ✅ Mandatory | ✅ Mandatory (2025) | ✅ Active | ✅ Required |
| Slovakia | ✅ Mandatory | ❌ Voluntary | ❌ Voluntary | ❌ Not active | ❌ Not required |
| Slovenia | ✅ Mandatory | ❌ Voluntary | ❌ Voluntary | ❌ Not active | ❌ Not required |
| Spain | ✅ Mandatory | Mandatory (2025–2026) | ❌ Voluntary | Planned | ❌ Not required |
| Sweden | ✅ Mandatory | ❌ Voluntary | ❌ Voluntary | Partial (CTC) | ❌ Not required |
Sponsors:
