{
  "name": "ValidateFin e-invoicing mandate matrix",
  "description": "E-invoicing and e-reporting obligations (B2G, B2B, e-reporting) for the EU-27 plus the United Kingdom, Norway, Switzerland, Iceland and Liechtenstein. Every row names the government or EU source that establishes its facts. Where no official source could be found, the status is \"unverified\" — an admitted gap rather than a plausible guess.",
  "license": "CC-BY-4.0",
  "url": "https://validatefin.com/en/e-invoicing/mandates",
  "lastVerified": "2026-07-12",
  "count": 32,
  "statusValues": {
    "mandatory": "In force today, for everyone in scope.",
    "phasing": "In force, but only for part of the population yet — see phases.",
    "planned": "Adopted or announced with a date, not yet in force.",
    "voluntary": "Possible and supported, not compulsory.",
    "none": "No obligation.",
    "unverified": "Could not be established from an official source."
  },
  "jurisdictions": [
    {
      "iso": "FR",
      "name": "France",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2020-01-01"
      },
      "b2b": {
        "status": "phasing",
        "phases": [
          {
            "date": "2026-09-01",
            "who": "Reception mandatory for all VAT-registered businesses; issuance for large enterprises and mid-caps (ETI)"
          },
          {
            "date": "2027-09-01",
            "who": "Issuance for SMEs and micro-enterprises"
          }
        ]
      },
      "ereporting": {
        "status": "phasing",
        "phases": [
          {
            "date": "2026-09-01",
            "who": "Transaction & payment-status reporting for large enterprises and mid-caps"
          },
          {
            "date": "2027-09-01",
            "who": "Transaction & payment-status reporting for SMEs and micro-enterprises"
          }
        ]
      },
      "model": "decentralised",
      "formats": [
        "Factur-X",
        "UBL 2.1",
        "CII",
        "EN 16931"
      ],
      "network": "Plateforme agréée (PDP)",
      "cius": "Factur-X / CIUS FR",
      "legalBasis": "Ordonnance n° 2021-1190 · Loi n° 2023-1322 du 29/12/2023, art. 91",
      "officialUrl": "https://www.impots.gouv.fr/facturation-electronique",
      "sources": [
        {
          "url": "https://www.impots.gouv.fr/facturation-electronique",
          "what": "B2B calendar 01/09/2026 (reception all + issuance large/ETI) and 01/09/2027 (SMEs); PDP replace the PPF"
        },
        {
          "url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000043525694",
          "what": "Ordonnance 2021-1190 — legal basis of the e-invoicing obligation"
        }
      ],
      "summary": "B2B reception becomes mandatory for everyone on 1 Sep 2026, with issuance phased by size through Sep 2027, via accredited platforms (PDP) after the free PPF was dropped.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/facturx",
      "guide": "https://validatefin.com/en/e-invoicing/france"
    },
    {
      "iso": "DE",
      "name": "Germany",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2020-11-27",
        "note": "Federal level; Länder have their own dates."
      },
      "b2b": {
        "status": "phasing",
        "phases": [
          {
            "date": "2025-01-01",
            "who": "Reception mandatory for all businesses established in Germany (prior consent no longer required)"
          },
          {
            "date": "2027-01-01",
            "who": "Issuance for businesses with prior-year turnover above €800,000"
          },
          {
            "date": "2028-01-01",
            "who": "Issuance for all businesses (end of EDI/other-format tolerances)"
          }
        ]
      },
      "ereporting": {
        "status": "planned",
        "note": "A transactional reporting system is foreseen (aligned with ViDA) but not yet fixed in law — no official date."
      },
      "model": "decentralised",
      "formats": [
        "XRechnung",
        "ZUGFeRD 2.x",
        "Factur-X",
        "EN 16931"
      ],
      "network": "Peppol / ZRE / OZG-RE",
      "cius": "XRechnung",
      "legalBasis": "Wachstumschancengesetz (27/03/2024), § 14 UStG · BMF-Schreiben (15/10/2024)",
      "officialUrl": "https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/2024-10-15-einfuehrung-e-rechnung.html",
      "sources": [
        {
          "url": "https://www.gesetze-im-internet.de/ustg_1980/__14.html",
          "what": "§ 14 UStG — legal basis of the e-invoice obligation and format definition"
        },
        {
          "url": "https://www.e-rechnung-bund.de/",
          "what": "Federal B2G obligation and ZRE/OZG-RE reception platforms"
        }
      ],
      "summary": "Every business established in Germany has had to receive e-invoices since 1 Jan 2025; issuance is mandatory from 2027 (turnover >€800k) and for everyone from 2028.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/xrechnung",
      "guide": "https://validatefin.com/en/e-invoicing/germany"
    },
    {
      "iso": "BE",
      "name": "Belgium",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2022-11-01",
        "note": "Peppol for public procurement (Mercurius)."
      },
      "b2b": {
        "status": "mandatory",
        "since": "2026-01-01"
      },
      "ereporting": {
        "status": "planned",
        "note": "Near-real-time reporting announced for 2028 (aligned with ViDA), not yet in force."
      },
      "model": "decentralised",
      "formats": [
        "Peppol BIS 3.0",
        "UBL",
        "EN 16931"
      ],
      "network": "Peppol / Mercurius",
      "cius": "Peppol BIS Billing 3.0",
      "legalBasis": "Loi du 6 février 2024 · Directive 2014/55/EU (B2G)",
      "officialUrl": "https://finances.belgium.be/fr/entreprises/tva/e-invoicing",
      "sources": [
        {
          "url": "https://finances.belgium.be/fr/entreprises/tva/e-invoicing",
          "what": "B2B obligation from 01/01/2026, structured Peppol BIS format"
        },
        {
          "url": "https://efacture.belgium.be/fr",
          "what": "B2G Peppol/Mercurius framework (BOSA)"
        }
      ],
      "summary": "Every Belgian VAT-registered business has had to send and receive structured e-invoices (Peppol BIS 3.0) between taxable persons since 1 January 2026.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/sepa",
      "guide": "https://validatefin.com/en/e-invoicing/belgium"
    },
    {
      "iso": "NL",
      "name": "Netherlands",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2017-01-01",
        "note": "Central government suppliers; local authorities must receive."
      },
      "b2b": {
        "status": "none",
        "note": "No B2B mandate; the Netherlands follows a voluntary Peppol approach pending the ViDA framework."
      },
      "ereporting": {
        "status": "none",
        "note": "No national transactional reporting system; any move is expected via ViDA."
      },
      "model": "decentralised",
      "formats": [
        "Peppol BIS 3.0",
        "NLCIUS",
        "UBL",
        "EN 16931"
      ],
      "network": "Peppol / Digipoort",
      "cius": "NLCIUS",
      "legalBasis": "Directive 2014/55/EU (B2G)",
      "officialUrl": "https://www.logius.nl/domeinen/factureren/e-factureren",
      "sources": [
        {
          "url": "https://www.logius.nl/domeinen/factureren/e-factureren",
          "what": "B2G e-invoicing via Digipoort/Peppol"
        },
        {
          "url": "https://www.rijksoverheid.nl/onderwerpen/factureren-aan-de-overheid",
          "what": "Obligation to invoice central government electronically; no B2B mandate"
        }
      ],
      "summary": "Central-government suppliers must e-invoice (Peppol/Digipoort), but there is no B2B mandate — the Netherlands stays on a voluntary Peppol track pending ViDA.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/netherlands"
    },
    {
      "iso": "LU",
      "name": "Luxembourg",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2022-05-18",
        "phases": [
          {
            "date": "2022-05-18",
            "who": "Large enterprises"
          },
          {
            "date": "2022-10-18",
            "who": "Medium enterprises"
          },
          {
            "date": "2023-03-18",
            "who": "Small and newly-created enterprises"
          }
        ]
      },
      "b2b": {
        "status": "none",
        "note": "No B2B mandate and no official timetable published."
      },
      "ereporting": {
        "status": "none",
        "note": "No national transactional reporting system."
      },
      "model": "decentralised",
      "formats": [
        "Peppol BIS 3.0",
        "UBL",
        "EN 16931"
      ],
      "network": "Peppol",
      "cius": "Peppol BIS Billing 3.0",
      "legalBasis": "Loi du 13 décembre 2021",
      "officialUrl": "https://guichet.public.lu/fr/entreprises/financement-aides/facturation/facturation-electronique.html",
      "sources": [
        {
          "url": "https://guichet.public.lu/fr/entreprises/financement-aides/facturation/facturation-electronique.html",
          "what": "B2G phase-in 2022/2023 by size, via Peppol; no B2B mandate"
        }
      ],
      "summary": "B2G e-invoicing via Peppol was phased in by company size through March 2023; there is no B2B mandate.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/luxembourg"
    },
    {
      "iso": "IT",
      "name": "Italy",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2014-06-06"
      },
      "b2b": {
        "status": "mandatory",
        "since": "2019-01-01",
        "phases": [
          {
            "date": "2019-01-01",
            "who": "All resident/established taxable persons, via SdI"
          },
          {
            "date": "2022-07-01",
            "who": "Flat-rate taxpayers (forfettari) with prior-year revenue above €25,000"
          },
          {
            "date": "2024-01-01",
            "who": "All flat-rate taxpayers (threshold removed)"
          }
        ]
      },
      "ereporting": {
        "status": "mandatory",
        "since": "2022-07-01",
        "note": "Cross-border operations reported through SdI (esterometro replaced)."
      },
      "model": "clearance",
      "formats": [
        "FatturaPA 1.2.3"
      ],
      "network": "SdI (Sistema di Interscambio)",
      "cius": "FatturaPA",
      "legalBasis": "Legge di Bilancio 2018 (L. 205/2017) · EU Implementing Decision 2018/593 · EU Implementing Decision 2023/1552",
      "officialUrl": "https://www.agenziaentrate.gov.it/portale/web/guest/aree-tematiche/fatturazione-elettronica",
      "sources": [
        {
          "url": "https://www.agenziaentrate.gov.it/portale/web/guest/aree-tematiche/fatturazione-elettronica",
          "what": "B2B mandate since 2019, forfettari 2022/2024, esterometro via SdI"
        },
        {
          "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023D1552",
          "what": "EU authorisation extended to 31/12/2027"
        }
      ],
      "summary": "The oldest full B2B clearance mandate in the EU: all established taxable persons have issued FatturaPA through the SdI platform since 2019, extended to all flat-rate taxpayers in 2024.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/fatturapa",
      "guide": "https://validatefin.com/en/e-invoicing/italy"
    },
    {
      "iso": "ES",
      "name": "Spain",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2015-01-15",
        "note": "Invoices ≥ €5,000, via FACe."
      },
      "b2b": {
        "status": "planned",
        "note": "Ley 18/2022 (Crea y Crece) sets the B2B principle, but no date is legally fixed until the enabling orden ministerial (still a draft in July 2026) is published. Do not cite a firm date."
      },
      "ereporting": {
        "status": "phasing",
        "since": "2017-07-01",
        "phases": [
          {
            "date": "2017-07-01",
            "who": "SII — near-real-time VAT-ledger reporting for large taxpayers (turnover > €6M), VAT groups, REDEME"
          },
          {
            "date": "2027-01-01",
            "who": "Verifactu certified billing systems — corporate-tax payers (delayed from earlier dates by RD 254/2025)"
          },
          {
            "date": "2027-07-01",
            "who": "Verifactu — remaining taxable persons"
          }
        ]
      },
      "model": "centralised",
      "formats": [
        "Facturae 3.2.x",
        "UBL",
        "CII",
        "EN 16931"
      ],
      "network": "FACe / AEAT",
      "cius": "Facturae",
      "legalBasis": "Ley 18/2022 (Crea y Crece), art. 12 · RD 254/2025 · RD 1007/2023 (Verifactu) · Ley 25/2013 (FACe)",
      "officialUrl": "https://www.boe.es/buscar/act.php?id=BOE-A-2022-15818",
      "sources": [
        {
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2022-15818",
          "what": "Ley 18/2022 — B2B e-invoice principle, entry into force subject to the implementing regulation"
        },
        {
          "url": "https://www.face.gob.es/",
          "what": "FACe and the Facturae format (B2G)"
        },
        {
          "url": "https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu.html",
          "what": "AEAT — Verifactu / SIF: official XSD schemas, the “Validaciones y errores” control list and the huella (hash) specification"
        }
      ],
      "summary": "Contrary to the vendor maps, no firm B2B date is legally fixed: the Crea y Crece principle waits on a draft orden ministerial. SII reporting has run since 2017; Verifactu was delayed to 2027.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/verifactu",
      "guide": "https://validatefin.com/en/e-invoicing/spain"
    },
    {
      "iso": "PT",
      "name": "Portugal",
      "region": "EU",
      "b2g": {
        "status": "phasing",
        "since": "2021-01-01",
        "phases": [
          {
            "date": "2021-01-01",
            "who": "Large enterprises issue structured e-invoices to the public sector"
          },
          {
            "date": "2027-01-01",
            "who": "SMEs — structured CIUS-PT with qualified signature (PDF tolerated as e-invoice through 31/12/2026)"
          }
        ]
      },
      "b2b": {
        "status": "none",
        "note": "No B2B clearance mandate; PDF is accepted as an e-invoice through 31/12/2026, and qualified signature is required from 01/01/2027."
      },
      "ereporting": {
        "status": "mandatory",
        "since": "2023-01-01",
        "note": "ATCUD + QR code on all invoices from certified software; monthly SAF-T (billing) reporting to the AT."
      },
      "model": "post-audit",
      "formats": [
        "CIUS-PT",
        "UBL 2.1",
        "EN 16931"
      ],
      "network": "FE-AP / eSPap (Peppol)",
      "cius": "CIUS-PT",
      "legalBasis": "Decreto-Lei n.º 28/2019 · Portaria n.º 195/2020 (ATCUD/QR) · Decreto-Lei n.º 111-B/2017 (B2G) · Lei n.º 73-A/2025 (OE2026)",
      "officialUrl": "https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/questoes_frequentes/Pages/faqs-00883.aspx",
      "sources": [
        {
          "url": "https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/questoes_frequentes/Pages/faqs-00883.aspx",
          "what": "ATCUD mandatory since 01/01/2023, QR code, Portaria 195/2020, DL 28/2019"
        },
        {
          "url": "https://diariodarepublica.pt/dr/detalhe/decreto-lei/123-2018-117514514",
          "what": "FE-AP/eSPap governance; transposition of Directive 2014/55/EU (EN 16931)"
        }
      ],
      "summary": "A post-audit model built on certified software, ATCUD and a QR code on every invoice since 2023; B2G is phased, and there is no B2B clearance mandate — PDF counts as an e-invoice through 2026.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/portugal"
    },
    {
      "iso": "PL",
      "name": "Poland",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2019-04-18",
        "note": "Via PEF/Peppol."
      },
      "b2b": {
        "status": "phasing",
        "phases": [
          {
            "date": "2026-02-01",
            "who": "Large enterprises (2024 sales incl. VAT above 200 million PLN)"
          },
          {
            "date": "2026-04-01",
            "who": "All other taxable persons"
          },
          {
            "date": "2027-01-01",
            "who": "Smallest taxpayers (invoices < 450 PLN and monthly sales ≤ 10,000 PLN)"
          }
        ]
      },
      "ereporting": {
        "status": "phasing",
        "note": "Reporting is intrinsic to KSeF clearance: every invoice passes through the central system, which assigns a KSeF number. No separate filing."
      },
      "model": "clearance",
      "formats": [
        "FA(3)",
        "EN 16931"
      ],
      "network": "KSeF",
      "cius": "FA(3)",
      "legalBasis": "Ustawa z dnia 5 sierpnia 2025 r. (Dz. U. 2025 poz. 1203)",
      "officialUrl": "https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/podstawy-prawne-oraz-kluczowe-terminy/",
      "sources": [
        {
          "url": "https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/podstawy-prawne-oraz-kluczowe-terminy/",
          "what": "Dates 01/02/2026 (>200M PLN) and 01/04/2026 (rest); legal basis Dz. U. 2025 poz. 1203"
        },
        {
          "url": "https://www.gov.pl/web/finanse/krajowy-system-e-faktur--plan-wdrozenia",
          "what": "Third phase 01/01/2027 for micro-taxpayers; no penalties until end of 2026"
        }
      ],
      "summary": "KSeF, a national clearance platform, becomes mandatory for large taxpayers on 1 Feb 2026 and for everyone else on 1 Apr 2026, using the structured FA(3) schema; penalties hold off until 2027.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ksef",
      "guide": "https://validatefin.com/en/e-invoicing/poland"
    },
    {
      "iso": "CZ",
      "name": "Czechia",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2019-04-01",
        "note": "Reception obligation; extended to other public buyers 01/04/2020."
      },
      "b2b": {
        "status": "none",
        "note": "No B2B mandate on the Ministry of Finance pages; a possible ~2030 introduction is discussed politically but not legally fixed."
      },
      "ereporting": {
        "status": "none",
        "note": "No SAF-T-style real-time reporting for B2B invoicing."
      },
      "model": "post-audit",
      "formats": [
        "UBL 2.1",
        "CII",
        "ISDOC",
        "EN 16931"
      ],
      "network": "NEN + Peppol",
      "cius": null,
      "legalBasis": "Zákon č. 134/2016 Sb., § 221, § 279 · Usnesení vlády č. 347/2017 · Directive 2014/55/EU",
      "officialUrl": "https://mf.gov.cz/cs/verejny-sektor/elektronicka-fakturace/pravni-ramce",
      "sources": [
        {
          "url": "https://mf.gov.cz/cs/verejny-sektor/elektronicka-fakturace/pravni-ramce",
          "what": "B2G legal basis (zákon 134/2016 Sb.); no B2B obligation"
        }
      ],
      "summary": "Public buyers must accept EN 16931 e-invoices, but there is no B2B mandate — a possible move is talked about for around 2030, with nothing yet fixed in law.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/czechia"
    },
    {
      "iso": "SK",
      "name": "Slovakia",
      "region": "EU",
      "b2g": {
        "status": "planned",
        "phases": [
          {
            "date": "2027-01-01",
            "who": "B2G issuance mandatory under the eFaktúra scheme"
          }
        ]
      },
      "b2b": {
        "status": "planned",
        "phases": [
          {
            "date": "2027-01-01",
            "who": "Domestic B2B e-invoice issuance mandatory; state delivery service (Doručovacia služba) mandatory"
          }
        ],
        "note": "2026 is a voluntary transition period; the mandate is legally enacted for 1 January 2027."
      },
      "ereporting": {
        "status": "planned",
        "phases": [
          {
            "date": "2027-01-01",
            "who": "Invoice-data transmission to the tax administration"
          }
        ]
      },
      "model": "decentralised",
      "formats": [
        "EN 16931",
        "UBL"
      ],
      "network": "Doručovacia služba + Peppol",
      "cius": null,
      "legalBasis": "Novela zákona o DPH č. 385/2025 Z. z., § 85o · § 76a",
      "officialUrl": "https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/efaktura",
      "sources": [
        {
          "url": "https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/efaktura",
          "what": "eFaktúra portal; B2B & B2G obligation 2027, voluntary 2026, law 385/2025 Z.z. (§85o)"
        }
      ],
      "summary": "A domestic B2B and B2G e-invoicing mandate is enacted for 1 January 2027 (law 385/2025), routed through the state Doručovacia služba; 2026 is a voluntary run-up.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/slovakia"
    },
    {
      "iso": "HU",
      "name": "Hungary",
      "region": "EU",
      "b2g": {
        "status": "voluntary",
        "since": "2019-11-01",
        "note": "Public entities must receive EN 16931 e-invoices; supplier issuance is not compulsory."
      },
      "b2b": {
        "status": "none",
        "note": "No B2B e-invoicing mandate — RTIR is data reporting, and a paper invoice stays valid. A sector-specific electricity/gas rule applies from 01/07/2025."
      },
      "ereporting": {
        "status": "mandatory",
        "since": "2021-01-01",
        "note": "RTIR (Online Számla / NAV): real-time reporting of all B2B, B2C, intra-EU and export invoices, any amount."
      },
      "model": "post-audit",
      "formats": [
        "XML (NAV schema)",
        "EN 16931"
      ],
      "network": "Online Számla (NAV)",
      "cius": null,
      "legalBasis": "Act LXXXIII of 2018 (B2G) · Act CXXVII of 2007 on VAT (RTIR)",
      "officialUrl": "https://onlineszamla.nav.gov.hu/",
      "sources": [
        {
          "url": "https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108888/eInvoicing+in+Hungary",
          "what": "B2G reception since 01/11/2019; no B2B/B2C mandate; RTIR extended 2021; NAV platform, XML EN 16931"
        }
      ],
      "summary": "The one most people get wrong: Hungary has NO B2B e-invoicing mandate. Its RTIR (Online Számla) is real-time data reporting; a paper invoice is still valid.",
      "lastVerified": "2026-07-12",
      "guide": "https://validatefin.com/en/e-invoicing/hungary"
    },
    {
      "iso": "RO",
      "name": "Romania",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2022-07-01"
      },
      "b2b": {
        "status": "mandatory",
        "since": "2024-07-01",
        "phases": [
          {
            "date": "2024-01-01",
            "who": "Reporting of all B2B invoices to RO e-Factura within 5 days"
          },
          {
            "date": "2024-07-01",
            "who": "Full obligation — only invoices sent through RO e-Factura are legally valid"
          }
        ]
      },
      "ereporting": {
        "status": "mandatory",
        "since": "2024-01-01",
        "note": "RO e-Factura transmission; e-Transport in parallel (sanctions active since 01/01/2025)."
      },
      "model": "clearance",
      "formats": [
        "RO_CIUS",
        "UBL 2.1",
        "CII",
        "EN 16931"
      ],
      "network": "RO e-Factura (SPV / ANAF)",
      "cius": "RO_CIUS",
      "legalBasis": "OUG nr. 120/2021 · Legea nr. 296/2023 · OUG nr. 69/2024",
      "officialUrl": "https://mfinante.gov.ro/en/web/efactura",
      "sources": [
        {
          "url": "https://mfinante.gov.ro/en/web/efactura",
          "what": "RO e-Factura B2B phases 01/01/2024 (reporting) and 01/07/2024 (full validity); OUG 120/2021, Legea 296/2023"
        },
        {
          "url": "https://static.anaf.ro/static/10/Anaf/legislatie/OUG_69_2024.pdf",
          "what": "OUG 69/2024 — B2C mandatory from 01/01/2025"
        }
      ],
      "summary": "A full clearance regime: since 1 July 2024 only invoices cleared through RO e-Factura (SPV/ANAF) are legally valid B2B, with B2C added on 1 January 2025.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/efactura",
      "guide": "https://validatefin.com/en/e-invoicing/romania"
    },
    {
      "iso": "BG",
      "name": "Bulgaria",
      "region": "EU",
      "b2g": {
        "status": "voluntary",
        "since": "2019-11-01",
        "note": "Public entities must receive EN 16931 e-invoices; issuance not imposed."
      },
      "b2b": {
        "status": "none",
        "note": "No B2B mandate; e-invoicing is optional by mutual agreement. A public consultation on a future clearance model is open, with no fixed date."
      },
      "ereporting": {
        "status": "unverified",
        "note": "No real-time VAT reporting today; a SAF-T phase-in has been announced by the NRA but no official mandate calendar has been published."
      },
      "model": "post-audit",
      "formats": [
        "UBL 2.1",
        "CII",
        "EN 16931"
      ],
      "network": "CAIS EPP (B2G)",
      "cius": null,
      "legalBasis": "Public Procurement Act, art. 115a (SG 86/18) · Directive 2014/55/EU",
      "officialUrl": "https://nra.bg/",
      "sources": [
        {
          "url": "https://ec.europa.eu/digital-building-blocks/sites/spaces/einvoicingCFS/pages/881983567/2025+Bulgaria+2025+eInvoicing+Country+Sheet",
          "what": "B2G acceptance since 01/11/2019 (art. 115a PPA); no B2B mandate; no real-time reporting; consultation for a future clearance"
        }
      ],
      "summary": "Public bodies must accept EN 16931 e-invoices, but there is no B2B mandate — only a consultation on a future clearance model, and SAF-T has no confirmed calendar.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/bulgaria"
    },
    {
      "iso": "HR",
      "name": "Croatia",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2019-07-01",
        "note": "Public sector receives eRačun; absorbed into Fiskalizacija 2.0."
      },
      "b2b": {
        "status": "phasing",
        "since": "2026-01-01",
        "phases": [
          {
            "date": "2026-01-01",
            "who": "VAT-registered taxable persons issue and receive; non-VAT persons must receive"
          },
          {
            "date": "2027-01-01",
            "who": "Non-VAT persons that only received in 2026 begin to issue"
          }
        ]
      },
      "ereporting": {
        "status": "mandatory",
        "since": "2026-01-01",
        "note": "Fiscalisation of the eRačun in real time, integrated in the flow (report within 5 working days of receipt)."
      },
      "model": "decentralised",
      "formats": [
        "EN 16931",
        "UBL",
        "CIUS HR"
      ],
      "network": "Access points (AS4) / FINA / MIKROeRAČUN",
      "cius": "CIUS HR",
      "legalBasis": "Zakon o fiskalizaciji (Narodne novine br. 89/25)",
      "officialUrl": "https://porezna-uprava.gov.hr/hr/vodic-kroz-fiskalizaciju-2-0/8149",
      "sources": [
        {
          "url": "https://porezna-uprava.gov.hr/hr/vodic-kroz-fiskalizaciju-2-0/8149",
          "what": "Phase 1 01/01/2026 (VAT persons issue+receive; non-VAT receive), Phase 2 01/01/2027 (non-VAT issue); real-time e-reporting"
        },
        {
          "url": "https://porezna-uprava.gov.hr/hr/izdavanje-i-primanje-eracuna-i-fiskalizacija-eracuna/8047",
          "what": "Legal basis Zakon o fiskalizaciji (NN 89/25); EN 16931 + Croatian CIUS, UBL/AS4"
        }
      ],
      "summary": "Fiskalizacija 2.0 is in force since 1 January 2026: VAT-registered taxable persons issue and receive eRačun, with real-time fiscalisation baked into the flow.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/croatia"
    },
    {
      "iso": "SI",
      "name": "Slovenia",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2015-01-01",
        "note": "Budget users exchange e-SLOG e-invoices via UJP."
      },
      "b2b": {
        "status": "planned",
        "phases": [
          {
            "date": "2027-10-01",
            "who": "Register of service providers / access points takes effect (ZIERDED chapter 4)"
          },
          {
            "date": "2028-01-01",
            "who": "B2B e-invoice exchange mandatory for domestic supplies"
          }
        ],
        "note": "Widely mis-announced for June 2026; the adopted ZIERDED (Uradni list RS 85/2025) fixes 1 January 2028."
      },
      "ereporting": {
        "status": "unverified",
        "note": "ZIERDED transposes the ViDA digital-reporting directive, but no official source dates a distinct e-reporting obligation separate from the 2028 mandate."
      },
      "model": "decentralised",
      "formats": [
        "e-SLOG",
        "EN 16931"
      ],
      "network": "UJP (B2G) / access points (B2B)",
      "cius": "e-SLOG",
      "legalBasis": "ZIERDED — Uradni list RS 85/2025 (06/11/2025) · Directive (EU) 2025/516 · ZOPSPU-1 (B2G)",
      "officialUrl": "https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2025-01-3032",
      "sources": [
        {
          "url": "https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2025-01-3032",
          "what": "ZIERDED — B2B application 01/01/2028 (art. 28), provider register 01/10/2027 (art. 26)"
        },
        {
          "url": "https://pisrs.si/pregledPredpisa?id=ZAKO9033",
          "what": "Consolidated ZIERDED text (PISRS)"
        }
      ],
      "summary": "Not June 2026 — the adopted ZIERDED law fixes the B2B e-invoice mandate at 1 January 2028 (provider register from October 2027).",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/slovenia"
    },
    {
      "iso": "SE",
      "name": "Sweden",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2019-04-01"
      },
      "b2b": {
        "status": "none",
        "note": "No B2B mandate; DIGG has requested an evaluation of a possible B2B/G2B mandate, with no timetable set."
      },
      "ereporting": {
        "status": "none",
        "note": "A Skatteverket evaluation has run since 2022, with no solution or date."
      },
      "model": "decentralised",
      "formats": [
        "Peppol BIS 3.0",
        "EN 16931"
      ],
      "network": "Peppol",
      "cius": "Peppol BIS Billing 3.0",
      "legalBasis": "Lag (2018:1277) om elektroniska fakturor till följd av offentlig upphandling · MDFFS 2019:1",
      "officialUrl": "https://www.digg.se/en/knowledge-and-support/e-commerce/mandatory-e-invoicing-in-the-public-sector",
      "sources": [
        {
          "url": "https://www.digg.se/en/knowledge-and-support/e-commerce/mandatory-e-invoicing-in-the-public-sector",
          "what": "B2G mandate since 01/04/2019 (SFS 2018:1277, MDFFS 2019:1); PDF excluded; no B2B mandate"
        }
      ],
      "summary": "Public-sector e-invoicing (Peppol BIS 3.0) has been mandatory since 1 April 2019, but there is no B2B mandate — only an evaluation with no timetable.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/sweden"
    },
    {
      "iso": "DK",
      "name": "Denmark",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2005-01-01",
        "note": "NemHandel/OIOUBL since 2005; EN 16931 reception from 18/04/2019."
      },
      "b2b": {
        "status": "none",
        "phases": [
          {
            "date": "2024-01-01",
            "who": "Digital-bookkeeping capability for companies under the Annual Accounts Act (ÅRL)"
          },
          {
            "date": "2026-01-01",
            "who": "Capability for personally-owned businesses & associations with net turnover > 300,000 DKK"
          }
        ],
        "note": "No obligation to ISSUE B2B — the bookkeeping law requires a system CAPABLE of e-invoicing, not that you send one."
      },
      "ereporting": {
        "status": "none"
      },
      "model": "post-audit",
      "formats": [
        "OIOUBL",
        "OIOUBL 3.0",
        "Peppol BIS 3.0",
        "EN 16931"
      ],
      "network": "NemHandel + Peppol",
      "cius": "OIOUBL",
      "legalBasis": "Bogføringsloven (19/05/2022) · Bekendtgørelse nr. 346 af 15/03/2019 (B2G)",
      "officialUrl": "https://erhvervsstyrelsen.dk/bogfoering",
      "sources": [
        {
          "url": "https://erhvervsstyrelsen.dk/digital-bogfoering-traeder-i-kraft-personligt-ejede-virksomheder-og-foreninger-mfl-den-1-januar",
          "what": "Digital bookkeeping from 01/01/2026, 300,000 DKK threshold — capability, not a B2B send mandate"
        },
        {
          "url": "https://ec.europa.eu/digital-building-blocks/sites/spaces/einvoicingCFS/pages/881983571/2025+Denmark+2025+eInvoicing+Country+Sheet",
          "what": "B2G 18/04/2019; explicit \"no B2B mandate\"; formats OIOUBL/Peppol"
        }
      ],
      "summary": "A subtle one: the bookkeeping law requires accounting systems CAPABLE of e-invoicing (phased 2024→2026), but there is no obligation to actually send a B2B e-invoice.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/denmark"
    },
    {
      "iso": "FI",
      "name": "Finland",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2020-04-01",
        "note": "Buyer’s right applicable from 01/04/2020; state receives EN 16931 only from 01/04/2021."
      },
      "b2b": {
        "status": "voluntary",
        "since": "2020-04-01",
        "note": "A contracting authority or an entrepreneur may DEMAND a structured EN 16931 e-invoice (law 241/2019), with no monetary threshold and not applicable to consumers. No general issuance mandate."
      },
      "ereporting": {
        "status": "none"
      },
      "model": "post-audit",
      "formats": [
        "Finvoice 3.0",
        "TEAPPSXML 3.0",
        "EN 16931"
      ],
      "network": "Finvoice / TEAPPS + Peppol",
      "cius": null,
      "legalBasis": "Laki hankintayksiköiden ja elinkeinonharjoittajien sähköisestä laskutuksesta (241/2019)",
      "officialUrl": "https://www.finlex.fi/fi/laki/ajantasa/2019/20190241",
      "sources": [
        {
          "url": "https://www.finlex.fi/en/legislation/collection/2019/241",
          "what": "Law 241/2019 — buyer’s right to demand a structured EN 16931 e-invoice"
        },
        {
          "url": "https://www.valtiokonttori.fi/uutinen/valtio-ottaa-vastaan-vain-eurooppa-normin-mukaisia-laskuja-1-4-2021-alkaen/",
          "what": "State receives EN 16931 only from 01/04/2021"
        }
      ],
      "summary": "No general B2B mandate — instead a legal right (law 241/2019) for a buyer to demand a structured EN 16931 e-invoice, with no monetary threshold.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/finland"
    },
    {
      "iso": "EE",
      "name": "Estonia",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2019-07-01",
        "note": "Public bodies registered as e-invoice recipients (in force before the 2025 reform)."
      },
      "b2b": {
        "status": "voluntary",
        "since": "2025-07-01",
        "note": "A buyer’s right: any accounting entity registered as an e-invoice recipient in the business register may demand a structured e-invoice; absent other agreement, the seller must then issue one. Not a general issuance mandate."
      },
      "ereporting": {
        "status": "none"
      },
      "model": "post-audit",
      "formats": [
        "EVS 923:2014/AC:2017",
        "EN 16931"
      ],
      "network": "Peppol",
      "cius": "EVS 923",
      "legalBasis": "Raamatupidamise seadus (RPS), § 71 lg 7",
      "officialUrl": "https://www.fin.ee/finantspoliitika-valissuhted/arvestusvaldkond/raamatupidamise-algdokumendid-arved-e-arved",
      "sources": [
        {
          "url": "https://www.fin.ee/uudised/e-arveldamine-muutub-paindlikumaks",
          "what": "Buyer’s right extended to the private sector from 01/07/2025; recentring on EN 16931"
        },
        {
          "url": "https://www.riigiteataja.ee/akt/110072025003",
          "what": "Consolidated RPS text"
        }
      ],
      "summary": "Since 1 July 2025 a buyer registered as an e-invoice recipient can demand a structured e-invoice — a buyer’s right, not a general issuance mandate.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/estonia"
    },
    {
      "iso": "LV",
      "name": "Latvia",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2025-01-01"
      },
      "b2b": {
        "status": "planned",
        "phases": [
          {
            "date": "2028-01-01",
            "who": "B2B e-invoice issuance + simultaneous data transmission to the VID"
          }
        ],
        "note": "Widely listed for 2026; the adopted amendment (05/06/2025) moved the B2B obligation to 1 January 2028."
      },
      "ereporting": {
        "status": "planned",
        "phases": [
          {
            "date": "2028-01-01",
            "who": "Invoice data to the VID, coupled with the e-invoice"
          }
        ]
      },
      "model": "centralised",
      "formats": [
        "LVS EN 16931-1:2017"
      ],
      "network": "Peppol",
      "cius": "LVS EN 16931-1",
      "legalBasis": "Grāmatvedības likums (amendments of 31/10/2024 and 05/06/2025)",
      "officialUrl": "https://www.vid.gov.lv/lv/e-rekini",
      "sources": [
        {
          "url": "https://www.fm.gov.lv/lv/jaunums/obligatie-e-rekini-visiem-uznemumiem-bus-jaievies-no-2028gada",
          "what": "B2B at 01/01/2028, moved back from 2026; amendments of 05/06/2025; B2G since 01/01/2025"
        },
        {
          "url": "https://www.vid.gov.lv/lv/e-rekini",
          "what": "B2G 01/01/2025, B2B 01/01/2028, LVS EN 16931-1 standard, transmission to the VID"
        }
      ],
      "summary": "Not 2026 — the adopted amendment moved the B2B mandate (e-invoice plus data to the VID) to 1 January 2028; B2G has been mandatory since 2025.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/latvia"
    },
    {
      "iso": "LT",
      "name": "Lithuania",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2024-09-01",
        "note": "Public-procurement suppliers issue EN 16931 via SABIS (replaced E.sąskaita)."
      },
      "b2b": {
        "status": "none",
        "note": "No B2B mandate or timetable confirmed on official sources; Peppol adoption is encouraged, not required."
      },
      "ereporting": {
        "status": "unverified",
        "note": "VAT obligations run through i.MAS/i.SAF, outside the e-invoicing scope; no distinct e-invoice reporting mandate is dated officially."
      },
      "model": "centralised",
      "formats": [
        "EN 16931"
      ],
      "network": "SABIS + Peppol",
      "cius": null,
      "legalBasis": "Order of the Minister of Finance No. V-223 (E.sąskaita → SABIS) · Directive 2014/55/EU",
      "officialUrl": "https://finmin.lrv.lt/lt/paslaugos/e-saskaita/",
      "sources": [
        {
          "url": "https://finmin.lrv.lt/lt/paslaugos/e-saskaita/",
          "what": "SABIS EN 16931 for public-procurement suppliers; Peppol encouraged; no B2B mandate"
        }
      ],
      "summary": "Public-procurement suppliers issue EN 16931 through the national SABIS platform, but there is no confirmed B2B mandate or timetable.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/lithuania"
    },
    {
      "iso": "IE",
      "name": "Ireland",
      "region": "EU",
      "b2g": {
        "status": "voluntary",
        "since": "2019-06-12",
        "note": "Public bodies must RECEIVE EN 16931 e-invoices; issuance by suppliers is not mandated."
      },
      "b2b": {
        "status": "planned",
        "phases": [
          {
            "date": "2028-11-01",
            "who": "Large enterprises (Large Corporates Division) — domestic B2B e-invoicing + near-real-time reporting; all businesses must be able to receive"
          },
          {
            "date": "2029-11-01",
            "who": "Extension to intra-EU cross-border B2B (zero-rated)"
          },
          {
            "date": "2030-07-01",
            "who": "ViDA requirements for all intra-EU cross-border B2B"
          }
        ]
      },
      "ereporting": {
        "status": "planned",
        "phases": [
          {
            "date": "2028-11-01",
            "who": "Reporting a subset of e-invoice data to Revenue, coupled with the e-invoice"
          }
        ]
      },
      "model": "decentralised",
      "formats": [
        "EN 16931",
        "Peppol BIS 3.0"
      ],
      "network": "Peppol",
      "cius": null,
      "legalBasis": "SI 258/2019 (B2G) · VAT Modernisation Roadmap (Budget 2026) · ViDA (Council of the EU, 11/03/2025)",
      "officialUrl": "https://www.revenue.ie/en/vat/vida-vat-modernisation/index.aspx",
      "sources": [
        {
          "url": "https://www.revenue.ie/en/vat/vida-vat-modernisation/vat-modernisation-timeline.aspx",
          "what": "Three phases (Nov 2028 large enterprises / Nov 2029 / Jul 2030)"
        },
        {
          "url": "https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108889/eInvoicing+in+Ireland",
          "what": "B2G: no issuance mandate, reception mandatory since 12/06/2019 (SI 258/2019), Peppol BIS 3.0"
        }
      ],
      "summary": "A B2B e-invoicing + reporting mandate is confirmed for large enterprises on 1 November 2028, phasing to intra-EU cross-border trade by mid-2030; B2G reception has been required since 2019.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/ireland"
    },
    {
      "iso": "AT",
      "name": "Austria",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2014-01-01",
        "note": "Federal (Bund) contractual partners only; no obligation for Länder/municipalities."
      },
      "b2b": {
        "status": "none",
        "note": "E-invoicing is optional."
      },
      "ereporting": {
        "status": "none"
      },
      "model": "decentralised",
      "formats": [
        "ebInterface 4.3/5/6",
        "Peppol-UBL",
        "EN 16931"
      ],
      "network": "Peppol + USP",
      "cius": "ebInterface",
      "legalBasis": "§ 5 IKT-Konsolidierungsgesetz (2012) · BVergG 2018, § 368 · Directive 2014/55/EU",
      "officialUrl": "https://www.erechnung.gv.at/",
      "sources": [
        {
          "url": "https://www.erechnung.gv.at/",
          "what": "Federal B2G obligation since 01/01/2014 via USP; ebInterface + Peppol-UBL"
        },
        {
          "url": "https://ec.europa.eu/digital-building-blocks/sites/pages/viewpage.action?pageId=861175811",
          "what": "IKTKonG 2012 + BVergG 2018 §368; two EN 16931 CIUS; no B2B, no e-reporting"
        }
      ],
      "summary": "Federal-government suppliers have had to e-invoice via the USP portal since 2014, but there is no B2B mandate and no e-reporting.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/austria"
    },
    {
      "iso": "GR",
      "name": "Greece",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2025-09-01",
        "note": "Spend threshold > €2,500; phased 13/09/2024 → 01/09/2025."
      },
      "b2b": {
        "status": "phasing",
        "phases": [
          {
            "date": "2026-03-02",
            "who": "Large enterprises (2023 turnover > €1M)"
          },
          {
            "date": "2026-10-01",
            "who": "All other businesses (graduated period through 31/12/2026)"
          }
        ],
        "note": "Nationally published dates corroborated by convergent AADE notices; the EU authorisation (Council Implementing Decision (EU) 2025/502) is verbatim-verified."
      },
      "ereporting": {
        "status": "mandatory",
        "since": "2021-01-01",
        "note": "myDATA: real-time transmission of invoices and e-books to the AADE; VAT pre-fill since 01/01/2024."
      },
      "model": "centralised",
      "formats": [
        "myDATA",
        "Peppol BIS 3.0",
        "EN 16931"
      ],
      "network": "myDATA / Peppol (B2G)",
      "cius": "CIUS GR",
      "legalBasis": "Law 4308/2014 · AADE decisions A.1138/2020 · EU Implementing Decision 2025/502",
      "officialUrl": "https://www.aade.gr/mydata",
      "sources": [
        {
          "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32025D0502",
          "what": "B2B derogation, period 01/07/2025 → 31/12/2027 (verbatim)"
        },
        {
          "url": "https://www.aade.gr/mydata",
          "what": "myDATA mandatory e-reporting"
        }
      ],
      "summary": "myDATA real-time reporting has been mandatory for years; a B2B e-invoicing mandate now phases in from March 2026 (large enterprises) to all businesses by October 2026, under an EU derogation.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/greece"
    },
    {
      "iso": "CY",
      "name": "Cyprus",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2019-04-18",
        "note": "Central bodies receive from 18/04/2019; sub-central from 18/04/2020. Issuance voluntary."
      },
      "b2b": {
        "status": "none",
        "note": "No B2B mandate, no formal consultation, no EU derogation; stated intentions toward ViDA without a date."
      },
      "ereporting": {
        "status": "none",
        "note": "No real-time reporting system in Cyprus."
      },
      "model": "post-audit",
      "formats": [
        "EN 16931",
        "Peppol BIS 3.0"
      ],
      "network": "Peppol",
      "cius": null,
      "legalBasis": "Law N. 89(I)/2019 (26/06/2019) · Directive 2014/55/EU",
      "officialUrl": "https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108880/eInvoicing+in+Cyprus",
      "sources": [
        {
          "url": "https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108880/eInvoicing+in+Cyprus",
          "what": "B2G reception dates; absence of B2B mandate and real-time reporting; formats"
        }
      ],
      "summary": "Public bodies must receive EN 16931 e-invoices, but there is no B2B mandate and no real-time reporting — only stated ViDA intentions without a date.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/cyprus"
    },
    {
      "iso": "MT",
      "name": "Malta",
      "region": "EU",
      "b2g": {
        "status": "mandatory",
        "since": "2019-04-18",
        "note": "Contracting authorities must accept EN 16931 e-invoices above EU procurement thresholds only; issuance not mandated."
      },
      "b2b": {
        "status": "none",
        "note": "No dated mandate; a ViDA-readiness study is under way targeting 2030. No EU derogation."
      },
      "ereporting": {
        "status": "none",
        "note": "No real-time reporting system for e-invoicing in Malta."
      },
      "model": "post-audit",
      "formats": [
        "EN 16931",
        "Peppol BIS 3.0",
        "UBL"
      ],
      "network": "Peppol",
      "cius": null,
      "legalBasis": "Legal Notices 403 & 404 of 2018 · Directive 2014/55/EU",
      "officialUrl": "https://ec.europa.eu/digital-building-blocks/sites/spaces/einvoicingCFS/pages/881983590/2025+Malta+2025+eInvoicing+Country+Sheet",
      "sources": [
        {
          "url": "https://ec.europa.eu/digital-building-blocks/sites/spaces/einvoicingCFS/pages/881983590/2025+Malta+2025+eInvoicing+Country+Sheet",
          "what": "B2G above EU thresholds; no B2B mandate, no reporting, no platform; LN 403/404 of 2018"
        }
      ],
      "summary": "B2G reception is required only above EU procurement thresholds, and there is no B2B mandate — just a ViDA-readiness study targeting 2030.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/malta"
    },
    {
      "iso": "GB",
      "name": "United Kingdom",
      "region": "other",
      "b2g": {
        "status": "voluntary",
        "note": "Public bodies must accept BS EN 16931 e-invoices (Procurement Act 2023); NHS England imposes GS1 + Peppol on Acute Trusts. Covered by the 2029 mandate below."
      },
      "b2b": {
        "status": "planned",
        "phases": [
          {
            "date": "2029-01-01",
            "who": "All VAT invoices, B2B and B2G (Budget 2025 announcement; legislation and standards to follow)"
          }
        ],
        "note": "No longer \"no mandate\": the 26 Nov 2025 Budget decided an e-invoicing mandate for all VAT B2B and B2G invoices from 2029; the roadmap is due at Budget 2026."
      },
      "ereporting": {
        "status": "unverified",
        "note": "Not defined; stakeholder co-design launched January 2026, with a roadmap expected at Budget 2026."
      },
      "model": "decentralised",
      "formats": [
        "BS EN 16931",
        "Peppol BIS"
      ],
      "network": "Peppol (NHS)",
      "cius": null,
      "legalBasis": "Budget 2025 announcement (legislation pending) · Procurement Act 2023 (B2G)",
      "officialUrl": "https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector",
      "sources": [
        {
          "url": "https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector",
          "what": "Consultation response 26/11/2025; e-invoicing mandate for all VAT B2B/B2G from 2029; roadmap at Budget 2026"
        }
      ],
      "summary": "No longer mandate-free: the 2025 Budget decided that all VAT B2B and B2G invoices must be electronic from 2029, with the roadmap due at Budget 2026.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/united-kingdom"
    },
    {
      "iso": "NO",
      "name": "Norway",
      "region": "EEA",
      "b2g": {
        "status": "mandatory",
        "since": "2019-04-01",
        "note": "EHF 3.0 (Peppol BIS Billing 3.0) to public entities."
      },
      "b2b": {
        "status": "planned",
        "phases": [
          {
            "date": "2027-01-01",
            "who": "Issuance obligation between bookkeeping-liable entities"
          },
          {
            "date": "2030-01-01",
            "who": "Digital bookkeeping + obligation to receive"
          }
        ],
        "note": "No longer \"consultation in progress\": the Storting adopted the law on 8 June 2026 (amending the bokføringsloven)."
      },
      "ereporting": {
        "status": "none",
        "note": "No CTC/transactional reporting; the reform covers exchange and digital bookkeeping."
      },
      "model": "decentralised",
      "formats": [
        "EHF 3.0",
        "Peppol BIS 3.0",
        "UBL",
        "EN 16931"
      ],
      "network": "Peppol",
      "cius": "EHF 3.0",
      "legalBasis": "Forskrift om IT-standardar i offentleg forvaltning, § 10 (B2G) · Bokføringsloven (Prop. 44 L / Lovvedtak 52)",
      "officialUrl": "https://www.digdir.no/digitalisering-og-samordning/leverandorer-av-varer-og-tjenester-som-sender-elektronisk-faktura-eller-kreditnota-skal-gjore-det-pa/3386",
      "sources": [
        {
          "url": "https://www.digdir.no/digitalisering-og-samordning/leverandorer-av-varer-og-tjenester-som-sender-elektronisk-faktura-eller-kreditnota-skal-gjore-det-pa/3386",
          "what": "B2G mandatory, EHF 3.0, basis §10"
        },
        {
          "url": "https://www.regjeringen.no/no/dokumenter/prop.-44-l-20252026/id3152698/",
          "what": "B2B law (Prop. 44 L), adopted 08/06/2026, dates 2027/2030"
        }
      ],
      "summary": "B2G (EHF 3.0) has been mandatory since 2019; the Storting adopted a B2B law on 8 June 2026 — issuance from 2027, digital bookkeeping and reception from 2030.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/norway"
    },
    {
      "iso": "CH",
      "name": "Switzerland",
      "region": "EFTA",
      "b2g": {
        "status": "mandatory",
        "since": "2016-01-01",
        "note": "Federal-administration suppliers must e-invoice above CHF 5,000 (Federal Council decision 08/10/2014)."
      },
      "b2b": {
        "status": "none",
        "note": "No B2B e-invoicing obligation. (Online VAT filing via the ESTV ePortal since 2025 is a filing duty, not e-invoicing.)"
      },
      "ereporting": {
        "status": "none"
      },
      "model": "post-audit",
      "formats": [
        "Structured dataset via provider",
        "PDF (e-mail)",
        "eBill"
      ],
      "network": "eBill / providers",
      "cius": null,
      "legalBasis": "Décision du Conseil fédéral du 08/10/2014",
      "officialUrl": "https://www.bk.admin.ch/bk/de/home/digitale-transformation-ikt-lenkung/e-services-bund/services/e-rechnung.html",
      "sources": [
        {
          "url": "https://www.bk.admin.ch/bk/de/home/digitale-transformation-ikt-lenkung/e-services-bund/services/e-rechnung.html",
          "what": "Federal B2G obligation, CHF 5,000 threshold, small-purchase exemption"
        }
      ],
      "summary": "Suppliers to the federal administration must e-invoice above CHF 5,000 (since 2016), but there is no B2B mandate — the QR-bill is a payment standard, not an e-invoicing one.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/qr-code",
      "guide": "https://validatefin.com/en/e-invoicing/switzerland"
    },
    {
      "iso": "IS",
      "name": "Iceland",
      "region": "EEA",
      "b2g": {
        "status": "mandatory",
        "since": "2020-01-01",
        "note": "EN 16931 reception 18/04/2019 (state) / 18/04/2020 (municipalities); all state purchase invoices electronic from 01/01/2020 (PDF not accepted)."
      },
      "b2b": {
        "status": "none",
        "note": "No official source states a B2B mandate; consistent with none, but no page affirms it explicitly."
      },
      "ereporting": {
        "status": "unverified",
        "note": "No transactional reporting mechanism identified on official sources."
      },
      "model": "post-audit",
      "formats": [
        "TS236:2017",
        "EN 16931"
      ],
      "network": "Peppol",
      "cius": "TS236",
      "legalBasis": "Reglugerð nr. 44/2019 · Directive 2014/55/EU (EEA Agreement)",
      "officialUrl": "https://island.is/reglugerdir/nr/0044-2019",
      "sources": [
        {
          "url": "https://island.is/reglugerdir/nr/0044-2019",
          "what": "EN 16931, TS236:2017, dates 18/04/2019 & 18/04/2020"
        }
      ],
      "summary": "State purchase invoices have had to be electronic (EN 16931 / TS236, PDF not accepted) since 2020, but there is no B2B mandate.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/iceland"
    },
    {
      "iso": "LI",
      "name": "Liechtenstein",
      "region": "EEA",
      "b2g": {
        "status": "mandatory",
        "since": "2017-11-10",
        "note": "Contracting authorities must accept EN 16931 e-invoices above EU thresholds; suppliers need not issue below. Channel: e-mail in XML EN 16931 or PDF."
      },
      "b2b": {
        "status": "none",
        "note": "No B2B mandate (EU country sheet: \"There is no Business-to-business (B2B) mandate\")."
      },
      "ereporting": {
        "status": "unverified",
        "note": "No transactional reporting mechanism identified on official sources."
      },
      "model": "post-audit",
      "formats": [
        "XML EN 16931",
        "PDF"
      ],
      "network": "E-mail (no Peppol mandated)",
      "cius": null,
      "legalBasis": "ÖAWG (10/11/2017) · ÖAWV, art. 44a · Directive 2014/55/EU (EEA Agreement)",
      "officialUrl": "https://www.llv.li/en/national-administration/office-for-finance/things-to-know/einvoice",
      "sources": [
        {
          "url": "https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108904/eInvoicing+in+Liechtenstein",
          "what": "Reception mandatory above thresholds; no B2B mandate; Peppol not mandated; ÖAWG/ÖAWV basis"
        }
      ],
      "summary": "Public bodies must accept EN 16931 e-invoices above EU thresholds (by e-mail, no Peppol mandated), and there is no B2B mandate.",
      "lastVerified": "2026-07-12",
      "validator": "https://validatefin.com/en/tools/ubl",
      "guide": "https://validatefin.com/en/e-invoicing/liechtenstein"
    }
  ]
}