# E-invoicing mandates by country > Which countries require e-invoices, from when and in which formats: Germany, France, Poland, Italy, Spain, Romania, Croatia and the UK, each date sourced. Canonical page: https://superbooks.io/tools/e-invoicing-mandates/ Last checked 21 October 2026. JSON: https://app.superbooks.io/api/tools/e-invoicing-mandates ## Germany: Phasing in Invoices between businesses established in Germany must be e-invoices (E-Rechnung) in a structured format that meets the European standard, or another format both sides agree that allows the data to be extracted in full. Paper and PDF invoices stay allowed for supplies until 31 December 2026, and until 31 December 2027 for businesses whose turnover the year before was €800,000 or less. Invoices up to €250 and invoices from small businesses under § 19 UStG may always be sent another way. - 2025-01-01: E-invoice rules apply to supplies from this date; the transition period starts. (https://www.gesetze-im-internet.de/ustg_1980/__27.html) - 2027-01-01: Businesses with prior-year turnover above €800,000 must issue e-invoices. (https://www.gesetze-im-internet.de/ustg_1980/__27.html) - 2028-01-01: Every business must issue e-invoices for domestic B2B supplies. (https://www.gesetze-im-internet.de/ustg_1980/__27.html) Formats: Structured format to the European standard (EN 16931). Source: https://www.gesetze-im-internet.de/ustg_1980/__14.html, checked 2026-10-21. ## France: Phasing in Since 1 September 2026 every company must be able to receive e-invoices, and large and mid-sized companies must also issue them and report transaction data. Small and micro businesses must issue and report from 1 September 2027. The rule covers B2B sales between VAT-registered companies established in France; sales to consumers and abroad are reported instead. Invoices travel through an approved platform (plateforme agréée), and a PDF sent by email no longer counts. - 2026-09-01: Every company must be able to receive e-invoices; large and mid-sized companies issue them and e-report. (https://www.economie.gouv.fr/tout-savoir-sur-la-facturation-electronique-pour-les-entreprises) - 2027-09-01: Small and micro businesses issue e-invoices and e-report. (https://www.economie.gouv.fr/tout-savoir-sur-la-facturation-electronique-pour-les-entreprises) Source: https://www.economie.gouv.fr/tout-savoir-sur-la-facturation-electronique-pour-les-entreprises, checked 2026-10-21. ## Poland: In force Invoices go through the national e-invoicing system KSeF in the FA(3) structure: from 1 February 2026 for businesses whose 2024 sales exceeded PLN 200 million, and from 1 April 2026 for everyone else. Until the end of 2026, businesses invoicing up to PLN 10,000 a month may still invoice outside KSeF. - 2026-02-01: Businesses with 2024 sales above PLN 200 million. (https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/podstawy-prawne-oraz-kluczowe-terminy/) - 2026-04-01: All other businesses. (https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/podstawy-prawne-oraz-kluczowe-terminy/) - 2026-12-31: Last day small invoicers (up to PLN 10,000 a month) may invoice outside KSeF. (https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/podstawy-prawne-oraz-kluczowe-terminy/) Formats: FA(3) through KSeF. Source: https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/podstawy-prawne-oraz-kluczowe-terminy/, checked 2026-10-21. ## Italy: In force Invoices between parties resident or established in Italy are issued only as electronic XML invoices through the Sistema di Interscambio (SdI). Since 1 January 2019 this also covers supplies to non-residents identified in Italy, or their invoice data must be sent. - 2019-01-01: Also covers supplies to non-residents identified in Italy. (https://www.agenziaentrate.gov.it/portale/schede/comunicazioni/fatture-e-corrispettivi/faq-fe/risposte-alle-domande-piu-frequenti-categoria/modalita-di-trasmissione-delle-fatture-elettroniche) Formats: XML through the Sistema di Interscambio (SdI). Source: https://www.agenziaentrate.gov.it/portale/schede/comunicazioni/fatture-e-corrispettivi/faq-fe/risposte-alle-domande-piu-frequenti-categoria/modalita-di-trasmissione-delle-fatture-elettroniche, checked 2026-10-21. ## Spain: Announced Royal Decree 238/2026 makes B2B e-invoicing mandatory 12 months after its implementing order takes effect for businesses with turnover above €8 million, and 24 months after for everyone else; the start date depends on that order. Accepted formats are the European standard in CII, UBL or EDIFACT, and Facturae. Separately, billing software must meet the VeriFactu rules before 1 January 2027 for corporate income tax payers and before 1 July 2027 for everyone else. - 2027-01-01: VeriFactu billing software: corporate income tax payers. (https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/nota-informativa-ampliacion-plazo-adaptacion-facturacion.html) - 2027-07-01: VeriFactu billing software: all other taxpayers. (https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/nota-informativa-ampliacion-plazo-adaptacion-facturacion.html) Formats: CII, UBL, EDIFACT, Facturae. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7295, checked 2026-10-21. ## Romania: In force B2B invoices have been reported through RO e-Factura since 1 January 2024 and issued through it since 1 July 2024. B2C invoices have been reported since 1 January 2025. - 2024-01-01: B2B invoices reported through RO e-Factura. (https://mfinante.gov.ro/en/web/efactura) - 2024-07-01: B2B invoices issued through RO e-Factura. (https://mfinante.gov.ro/en/web/efactura) - 2025-01-01: B2C invoices reported. (https://mfinante.gov.ro/en/web/efactura) Source: https://mfinante.gov.ro/en/web/efactura, checked 2026-10-21. ## Croatia: Phasing in Under Fiskalizacija 2.0, VAT-registered businesses have exchanged e-invoices (eRačun) since 1 January 2026. Businesses outside VAT receive them during 2026 and must issue and fiscalise them from 1 January 2027. Domestic transactions only, in structured XML/UBL to the European standard with a Croatian extension. - 2026-01-01: VAT-registered businesses issue and receive e-invoices. (https://porezna-uprava.gov.hr/hr/izdavatelji-i-primatelji-eracuna-te-obveza-izdavanja-eracuna-azurirano-7-11-2025/8048) - 2027-01-01: Businesses outside VAT issue and fiscalise e-invoices. (https://porezna-uprava.gov.hr/hr/izdavatelji-i-primatelji-eracuna-te-obveza-izdavanja-eracuna-azurirano-7-11-2025/8048) Formats: XML/UBL to the European standard, Croatian extension. Source: https://porezna-uprava.gov.hr/hr/izdavatelji-i-primatelji-eracuna-te-obveza-izdavanja-eracuna-azurirano-7-11-2025/8048, checked 2026-10-21. ## United Kingdom: Announced The government has decided that all VAT invoices between businesses, and to the public sector, will have to be e-invoices from 2029. Sales to consumers are not covered. The month and the technical standard are not fixed in the published response. - 2029: All B2B and B2G VAT invoices; month not yet published. (https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector/outcome/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector-consultation-response) Source: https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector/outcome/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector-consultation-response, checked 2026-10-21. ## Questions ### What is an e-invoicing mandate? A rule that invoices between businesses must be sent as structured data that the buyer's software can read, usually XML to the European standard EN 16931 or through a government platform, rather than as paper or a PDF. ### Does a PDF invoice count as an e-invoice? Not under these rules. France says a PDF sent by email no longer counts once a business is in scope, and Germany allows paper and PDF only during its transition, which ends in 2026 or 2027 depending on turnover. ### Which countries already require e-invoices? In force: Poland, Italy and Romania. Phasing in: Germany, France and Croatia. Announced: Spain and United Kingdom. Each country's section has its dates and the official page they come from. ### How current is this tracker? Each country shows the day its rules were last read against the official source; the newest check was 21 October 2026. A country is listed only once its official source has been read, which is why Belgium and Latvia are not here yet.