E-invoicing mandates in Europe
Country-by-country guide to B2B e-invoicing obligations: dates, formats and how to comply.
E-invoicing is becoming mandatory across Europe. Pick a country to see who must send and receive electronic invoices, the key dates and accepted formats - and validate your files for free. Information current as of 2026; always confirm with the official source.
E-invoicing mandate matrix
B2G, B2B and e-reporting across 32 European jurisdictions — sourced row by row.
Belgium
B2B mandatory since 1 Jan 2026
France
Mandatory from 1 Sep 2026
Germany
Receiving since 2025, issuing from 2027
Italy
B2B mandatory since 2019
Spain
Phasing in (2026–2027)
Poland
KSeF in force — FA(3) mandatory
Romania
B2B mandatory since 1 Jul 2024
Netherlands
No B2B mandate — B2G since 2017
Luxembourg
No B2B mandate — B2G since 2022
Portugal
No B2B clearance — ATCUD/QR and SAF-T reporting mandatory
Czechia
No B2B mandate — B2G reception since 2019
Slovakia
B2B mandatory from 1 January 2027
Hungary
No B2B e-invoicing mandate — but RTIR real-time reporting is compulsory
Bulgaria
No B2B mandate — B2G reception since 2019
Croatia
B2B mandatory since 1 January 2026 (Fiskalizacija 2.0)
Slovenia
B2B mandatory from 1 January 2028 — not June 2026
Sweden
No B2B mandate — B2G since 2019
Denmark
No obligation to issue B2B — but your bookkeeping system must be capable
Finland
No issuance mandate — but the buyer can demand a structured e-invoice
Estonia
Buyer's right to demand an e-invoice since 1 July 2025
Latvia
B2B mandatory from 1 January 2028 — not 2026
Lithuania
No B2B mandate — B2G via SABIS since 2024
Ireland
B2B e-invoicing and near-real-time reporting from November 2028
Austria
No B2B mandate — B2G to the federal government since 2014
Greece
B2B phasing in from 2 March 2026 — myDATA reporting already mandatory
Cyprus
No B2B mandate — B2G reception since 2019
Malta
No B2B mandate — B2G reception above EU thresholds
United Kingdom
B2B and B2G mandate decided for 2029
Norway
B2B issuance mandatory from 1 January 2027
Switzerland
No B2B mandate — B2G to the federal administration above CHF 5,000
Iceland
No B2B mandate — all state purchase invoices electronic since 2020
Liechtenstein
No B2B mandate — B2G reception above EU thresholds, by e-mail