E-invoicing mandates by country

Last checked 21 October 2026. Belgium and Latvia are left out until their official sources can be read. A summary, not legal or tax advice.

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.

• 1 January 2025: E-invoice rules apply to supplies from this date; the transition period starts. source
• 1 January 2027: Businesses with prior-year turnover above €800,000 must issue e-invoices. source
• 1 January 2028: Every business must issue e-invoices for domestic B2B supplies. source

Formats: Structured format to the European standard (EN 16931).

Source: https://www.gesetze-im-internet.de/ustg_1980/__14.html. Checked 21 October 2026. What an invoice in Germany must show.

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.

• 1 September 2026: Every company must be able to receive e-invoices; large and mid-sized companies issue them and e-report. source
• 1 September 2027: Small and micro businesses issue e-invoices and e-report. source

Source: https://www.economie.gouv.fr/tout-savoir-sur-la-facturation-electronique-pour-les-entreprises. Checked 21 October 2026. What an invoice in France must show.

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.

• 1 February 2026: Businesses with 2024 sales above PLN 200 million. source
• 1 April 2026: All other businesses. source
• 31 December 2026: Last day small invoicers (up to PLN 10,000 a month) may invoice outside KSeF. source

Formats: FA(3) through KSeF.

Source: https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/podstawy-prawne-oraz-kluczowe-terminy/. Checked 21 October 2026.

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.

• 1 January 2019: Also covers supplies to non-residents identified in Italy. source

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 21 October 2026.

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.

• 1 January 2027: VeriFactu billing software: corporate income tax payers. source
• 1 July 2027: VeriFactu billing software: all other taxpayers. source

Formats: CII, UBL, EDIFACT, Facturae.

Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7295. Checked 21 October 2026.

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.

• 1 January 2024: B2B invoices reported through RO e-Factura. source
• 1 July 2024: B2B invoices issued through RO e-Factura. source
• 1 January 2025: B2C invoices reported. source

Source: https://mfinante.gov.ro/en/web/efactura. Checked 21 October 2026.

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.

• 1 January 2026: VAT-registered businesses issue and receive e-invoices. source
• 1 January 2027: Businesses outside VAT issue and fiscalise e-invoices. source

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 21 October 2026.

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. source

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 21 October 2026. What an invoice in United Kingdom must show.

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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.