E-invoicing in Europe

Europe is embracing digital innovation. Especially since the ViDA proposal was released, Governments and businesses are moving towards electronic invoicing (e-invoicing) and digital reporting requirements to streamline processes. In this overview, we explore B2B (Business-to-Business) and B2G (Business-to-Government) e-invoicing mandates across Europe.

• Austria B2B
• E-invoicing mandate in place?NoAdditional CommentsB2B e-invoicing is allowed on a voluntary basis.

• Austria B2G
• E-invoicing mandate in place?YesTimeline and statusStart date by 1 January 2014Who is concerned?Suppliers of federal agencies, including foreign companies with a permanent establishment in Austria. Foreign non-established companies are obliged to issue and transmit e-invoices
  to the extent technically possible
  .

• Belgium B2B
• E-invoicing mandate in place?In progress.Timeline and statusIn the process of implementation. Start date:
  January 2026
  .Who is concerned?Taxpayers established or with a permanent establishment in Belgium. The obligation to send e-invoices does not cover transactions with foreign non-established taxpayers. Additional CommentsThe e-invoices will be exchanged through Peppol network. Real-time reporting is expected by 2028. Find more information
  here
  .

• Belgium B2G
• E-invoicing mandate in place?YesTimeline and statusImplementation dates by region: Flanders, as of 1 January 2017; Brussels, by 1 November 2020; Wallonie, by 1 January 2022.Implementations schedule nationwide: New regulation expands the e-invoicing requirement nationwide. The implementation schedule of this mandate requires Suppliers of public bodies to issue electronic invoices, based on the combination of (a) the publication date of the tender and (b) the value of the contract with the public body, excluding VAT, as follows:- Contracts equal to or greater than EUR 215,000: the obligation applies to invoices related to tenders published from 1 November 2022 on.- Contracts equal to or greater than EUR 30,000: the obligation applies to invoices related to tenders published from 1 May 2023 on.- Contracts below EUR 30,000: the obligation applies to invoices related to tenders published from 1 November 2023.- Remark: Contract values below EUR 3,000 are exempt from the e-invoicing obligation.Who is concerned?Suppliers of the public administrations. It also applies to foreign VAT-registered companies (not explicitely excluded).

• Bulgaria B2B and B2G
• E-invoicing mandate in place?NoTimeline and statusThere are discussions to implement mandated e-invoicing both in B2G and B2B. Also,
  SAF-T reporting
  is under development.

• Croatia B2B
• E-invoicing mandate in place?In progress.Timeline and statusThe new Fiscalization Act introducing mandatory B2B e-invoicing has been approved. The implementation schedule is the following: by
  1 January 2026
  , e-invoicing becomes mandatory for B2B and B2G transactions, as well as e-reporting of those invoices both by the issuer and recipient; by
  1 January 2027
  , mandatory issuance and e-reporting of e-invoices extended to non-VAT registered Croatian entities and public sector bodies.Who is concerned?The mandate covers B2B e-invoicing for domestic transactions made by established companies or businesses with a fixed establishment in Croatia. In principle, the obligation will not impact non-established VAT registered taxpayers.Additional CommentsFind more information
  here
  .

• Croatia B2G
• E-invoicing mandate in place?YesTimeline and statusMandatory issuance of structured e-invoices for suppliers to public administrations as of 1 July 2019.Who is concerned?Suppliers to public administrations. It also applies to VAT-registered foreign companies.Additional CommentsConcerning foreign companies, all international exchange of e-invoices takes place through the PEPPOL (Pan European Public Procurement OnLine) network, which enables the cross-border exchange of electronic invoices and other documents in public procurement processes. Fina (Croatian e-invoicing system) has established an access point within the PEPPOL network and all public procurement obligees who are registered in the central register - the e-Account service platform for the state, are recognizable and accessible to foreign suppliers through this access point.

• Cyprus B2B
• E-invoicing mandate in place?No

• Cyprus B2G
• E-invoicing mandate in place?NoTimeline and statusPublic administration must accept e-invoices. Under review to introduce mandatory B2G e-invoicing

• Czech Republic B2B and B2G
• E-invoicing mandate in place?NoAdditional CommentsPublic bodies must accept e-invoices. No mandate B2G or B2B.

• Denmark B2B
• E-invoicing mandate in place?NoAdditional CommentsThe new bookkeeping obligation includes the condition for these digital systems to be able to issue, receive and store e-invoices. Find more information
  here
  .

• Denmark B2G
• E-invoicing mandate in place?YesTimeline and statusSince 2005, suppliers of services and goods are required to send electronic invoices (UBL) to public institutions and public authorities.Who is concerned?Suppliers to public administrations. It also applies to VAT-registered foreign companies (not explicitly excluded).Additional CommentsThe Danish government mandates the use of the
  NemHandel platform
  for exchanging e-invoices in B2G public procurement.

• Estonia B2B
• E-invoicing mandate in place?In progress.Timeline and statusGeneral B2B e-invoicing mandate is planned to be introduced by 2027. Who is concerned?Businessess established in Estonia.Additional commentsThere is freedom of format between the parties. By default, the obligation will be to use the European e-invoice standard.
  Learn more in the dedicated article about Estonian e-invoicing mandate
  .

• Estonia B2G
• E-invoicing mandate in place?YesTimeline and statusSince July 2019, suppliers of services and goods are required to send electronic invoices to public institutions and public authorities.Who is concerned?Suppliers to public administrations. It also applies to VAT-registered foreign companies (not explicitly excluded).

• Finland B2B
• E-invoicing mandate in place?No

• Finland B2G
• E-invoicing mandate in place?YesTimeline and statusSince 6 April 2021, suppliers of services and goods are required to send electronic invoices to public institutions and public authorities.Who is concerned?Suppliers to public administrations. It also applies to VAT-registered foreign companies (not explicitly excluded). If the sender does not have the capability to send EN-compliant e-invoices, a bilateral agreement can be set between the two trading partners.

• France B2B
• E-invoicing mandate in place?In progress.Timeline and statusB2B e-invoicing is approved. It is expected that both e-invoicing and e-reporting are implemented gradually from
  September 2026
  .Who is concerned?E-invoicing will only impact on French established businesses. However, non-established VAT registered businesses will have to comply with e-reporting. Additional CommentsFind more information
  here
  .

• France B2G
• E-invoicing mandate in place?YesTimeline and statusThe general start date of the mandate was 1 January 2020 (gradual implementation from January 2017 to January 2020)Additional CommentsSuppliers to public administrations. It also applies to VAT-registered foreign companies (not explicitly excluded). Invoices issued by foreign service providers fall within the scope of Chorus Pro as long as the service falls under French public procurement legislation.

• Germany B2B
• E-invoicing mandate in place?In progress.Timeline and statusMandate on B2B e-invoicing is approved, and expected to take effect gradually: i) by
  January 2025
  all German taxpayers must be able to receive e-invoices; ii) by
  January 2027
  , taxpayers with an annual turnover higher of EUR 800,000 must start issuing e-invoices and, iii) by
  January 2028
  , all German taxpayers must issue electronic invoices. Additional CommentsFind more information
  here
  .

• Germany B2G
• E-invoicing mandate in place?YesTimeline and statusStart date: all suppliers to Federal authorities since 27 November 2020. The different German states (16) have implemented differently the e-invoicing obligation. If required, you should check the regulations concerning contracts with a particular German state.Who is concerned?Suppliers to public authorities. It also applies to VAT-registered foreign companies (not explicitly excluded).

• Greece B2B
• E-invoicing mandate in place?In progress.Timeline and statusB2B e-invoicing mandate is officially approved. The National Customs Code, approved on 25 July 2025, requires that invoices follow the European standard EN 16931 and be transmitted through the myDATA platform, the timologio application, or certified service providers. The technical details and the official go-live date will be set out in a future regulation.Who is concerned?In principle, only established entities will be impacted by the obligation. It is planned to be a Peppol-based mandate, similar to the B2G e-invoicing.
  Learn more
  .

• Greece B2G
• E-invoicing mandate in place?YesTimeline and statusThe obligation started by 12 September 2023 and will be completed by January 2025, with the mandate to issue e-invoices to all the general state administrative bodies as follows:- By September 2023, for contracts concerning the Ministries of Infrastructure and Transport, Digital Governance, Immigration and Asylum, the Municipality of Athens, the National Central Authority for Health Procurement (E.K.A.P.Y.), the National Central Procurement Authority of Ministry of Development and Investments, the Information Society S.A., the Athens University of Economics, "Attiko Metro S.A.", EYDAP S.A. and Egnatia Odos SA.- By January 2024, for contracts concerning bodies of the rest of the Central Administration.- By July 2024, for contracts concerning other bodies or authorities.- By January 2025, businesses must issue e-invoices for all other expenses of the General Government invoiced from that date.Who is concerned?Suppliers to public authorities. It also applies to VAT-registered foreign companies (not explicitly excluded).Additional CommentsGenerally, public contracts or expenses up to EUR 2,500 do not fall within the obligation to issue an electronic invoice. The mandate also excludes contracts in the fields of defense and security, low-value public contracts, certain public contracts between public sector entities, certain contracts between contracting authorities, certain contracts concession between public sector entities. Find more information
  here
  .

• Hungary B2B and B2G
• E-invoicing mandate in place?NoTimeline and statusPublic bodies must accept e-invoices, but no mandate B2G or B2B.Additional CommentsReal-time reporting obligation is in place in Hungary.
  Learn more
  .

• Ireland B2B and B2G
• E-invoicing mandate in place?NoTimeline and statusPublic bodies must accept e-invoices, but no mandate B2G or B2B. Find official notice
  here
  .

• Italy B2B
• E-invoicing mandate in place?YesTimeline and statusB2B and B2C eInvoicing is mandatory since January 2019.Who is concerned?Mandatory for Italian established businesses. Find more information
  here
  .

• Italy B2G
• E-invoicing mandate in place?YesTimeline and statusB2G eInvoicing is mandatory since 2014 (2015 for sub-central administrations).Who is concerned?Mandatory for economic operators established or resident in Italy issuing invoices to Italian government departments. Non-Italian economic operators can issue invoices in paper or electronic form.

• Latvia B2B
• E-invoicing mandate in place?In progress.Timeline and statusLatvia plans to make e-invoicing mandatory for B2B transactions by January 2026. Draft regulation needs to pass final approval.Who is concerned?In principle, only established entities. To be confirmed in the final regulation.
  Learn more
  .

• Latvia B2G
• E-invoicing mandate in place?In progress.Timeline and statusLatvia plans to make e-invoicing mandatory both for B2G transactions by January 2025. Draft regulation needs to pass final approval.

• Lithuania B2B
• E-invoicing mandate in place?No

• Lithuania B2G
• E-invoicing mandate in place?YesTimeline and statusLithuania made B2G eInvoicing mandatory in July 2017, although from 8 April 2019, all suppliers to public contracting authorities are obliged to issue only EN-compliant eInvoices namely Peppol BIS Billing 3.0.Who is concerned?Public entities’ suppliers are required to send electronic invoices in the context of public procurement. It also applies to VAT-registered foreign companies. If a natural/legal person operating in the European Union has won the public procurement, they have the opportunity to submit invoices that meet the EU electronic invoice standard through the PEPPOL network.

• Luxembourg B2B
• E-invoicing mandate in place?No

• Luxembourg B2G
• E-invoicing mandate in place?YesTimeline and statusMandated B2G e-invoicing applies since
  March 2023
  . This requirement was implemented gradually, according to the following deadlines:- First, large businesses by 18 May 2022.- Secondly, medium-sized businesses by 18 October 2022.- Finally, the rest of the businesses by 18 March 2023.Who is concerned?This obligation concerns national and foreign economic operators, suppliers of public bodies. Find more information
  here
  .

• The Netherlands B2B
• E-invoicing mandate in place?NoTimeline and statusUnder discussion. To be introduced by 2024, but is currently postponed.

• The Netherlands B2G
• E-invoicing mandate in place?YesTimeline and statusThe mandate applies to all contracts with a start date from 1 January 2017 onwards concerning the Dutch central government. The municipalities are not legally required to ask for electronic invoices from their suppliers. However, they have the possibility to set a requirement in their procurement contracts based on bilateral agreements.Who is concerned?All suppliers to the Dutch central government. It also applies to VAT-registered foreign companies (not explicitly excluded). Suppliers to other public organizations other than the central government must check with those organizations the requirements in place in terms of e-invoicing.

• Norway B2B
• E-invoicing mandate in place?In progress.Timeline and statusNorway launched public consultation on digital bookkeeping and e-invoicing.
  Learn more
  .

• Norway B2G
• E-invoicing mandate in place?YesTimeline and statusSince 2 April 2019, it has been mandatory for all public contracting authorities to receive and process electronic invoices. In 2012, it became mandatory for the suppliers of central government entities to issue e-invoices.Who is concerned?Public entities’ suppliers are required to send electronic invoices. It also applies to VAT-registered foreign companies (not explicitly excluded).

• Poland B2B
• E-invoicing mandate in place?In progress.Timeline and statusMandated B2B e-invoicing is approved, initially planned for July 2024, the mandate was
  postponed
  to
  February 2026
  for the first group of taxpayers (those whose turnover exceeded PLN 200 million in 2025), and to
  April 2026
  for all the rest of Polish taxpayers impacted by the mandate.Who is concerned?Fixed establishments or established businesses in Poland. Find more information
  here
  .

• Poland B2G
• E-invoicing mandate in place?NoTimeline and statusEconomic operators are not required to submit e-invoices to public bodies.

• Portugal B2B
• E-invoicing mandate in place?In progress.Additional comments Although there is no mandate to issue structured electronic invoices in B2B transactions, all invoices must be issued by a
  certified billing software and meet several other requirements
  . Certified billing and invoicing SAF-T obligations applies also to non-established VAT registered businesses. Find more information
  here
  and
  here
  .

• Portugal B2G
• E-invoicing mandate in place?YesTimeline and statusStart date: January 1, 2021 for large companies; and January 1, 2024 for Micro, small and medium companiesWho is concerned?Public entities’ suppliers are required to send electronic invoices. It also applies to VAT-registered foreign companies (not explicitly excluded).

• Romania B2B
• E-invoicing mandate in place?YesTimeline and statusSince 1 July 2022 for product categories considered of high risk of VAT fraud. General B2B e-invoicing and e-reporting mandate was introduced in
  January 2024.
  Who is concerned?Al companies involved in B2B domestic transactions in Romania. This includes
  foreign companies VAT registered in Romania
  , who are subject to e-reporting mandate. Additionally, resident entities must e-report B2C transactions starting from January 2025.Additional CommentsGeneral mandate for B2B e-invoicing and e-reporting are in place. Also, SAF-T obligation and e-transport systems are in place. Find more information
  here
  ,
  here
  and
  here
  .

• Romania B2G
• E-invoicing mandate in place?