E-invoicing mandate matrix
B2G, B2B and e-reporting across 32 European jurisdictions — sourced row by row.
E-invoicing mandates in Europe
Across 32 European jurisdictions, 3 already require B2B e-invoicing for everyone in scope, 5 are phasing it in, and 7 have adopted a date not yet in force. Every date here is backed by a government or EU source.
Every vendor publishes a global mandate map; almost none ship the sources, and several are wrong. This one names the government or EU page behind each row, and marks what it could not verify as "unverified" rather than guessing.
How this table is sourced
Every row names an official government or EU page. Nothing here rests on a vendor blog — those get the dates wrong, and in the direction that sells software. Last verified 2026-07-12.
Showing 32 of 32 jurisdictions
| Country | B2B | Next milestone | B2G | E-reporting | Formats | Source |
|---|---|---|---|---|---|---|
| FrancePlateforme agréée (PDP) | Phasing in | 2026-09-01Reception mandatory for all VAT-registered businesses; issuance for large enterprises and mid-caps (ETI) | Mandatory | Phasing in | Factur-X, UBL 2.1, CII, EN 16931 | Official |
| GermanyPeppol / ZRE / OZG-RE | Phasing in | 2025-01-01Reception mandatory for all businesses established in Germany (prior consent no longer required) | Mandatory | Planned | XRechnung, ZUGFeRD 2.x, Factur-X, EN 16931 | Official |
| BelgiumPeppol / Mercurius | Mandatory | — | Mandatory | Planned | Peppol BIS 3.0, UBL, EN 16931 | Official |
| NetherlandsPeppol / Digipoort | None | — | Mandatory | None | Peppol BIS 3.0, NLCIUS, UBL, EN 16931 | Official |
| LuxembourgPeppol | None | 2022-05-18Large enterprises | Mandatory | None | Peppol BIS 3.0, UBL, EN 16931 | Official |
| ItalySdI (Sistema di Interscambio) | Mandatory | 2019-01-01All resident/established taxable persons, via SdI | Mandatory | Mandatory | FatturaPA 1.2.3 | Official |
| SpainFACe / AEAT | Planned | 2017-07-01SII — near-real-time VAT-ledger reporting for large taxpayers (turnover > €6M), VAT groups, REDEME | Mandatory | Phasing in | Facturae 3.2.x, UBL, CII, EN 16931 | Official |
| PortugalFE-AP / eSPap (Peppol) | None | 2021-01-01Large enterprises issue structured e-invoices to the public sector | Phasing in | Mandatory | CIUS-PT, UBL 2.1, EN 16931 | Official |
| PolandKSeF | Phasing in | 2026-02-01Large enterprises (2024 sales incl. VAT above 200 million PLN) | Mandatory | Phasing in | FA(3), EN 16931 | Official |
| CzechiaNEN + Peppol | None | — | Mandatory | None | UBL 2.1, CII, ISDOC, EN 16931 | Official |
| SlovakiaDoručovacia služba + Peppol | Planned | 2027-01-01Domestic B2B e-invoice issuance mandatory; state delivery service (Doručovacia služba) mandatory | Planned | Planned | EN 16931, UBL | Official |
| HungaryOnline Számla (NAV) | None | — | Voluntary | Mandatory | XML (NAV schema), EN 16931 | Official |
| RomaniaRO e-Factura (SPV / ANAF) | Mandatory | 2024-01-01Reporting of all B2B invoices to RO e-Factura within 5 days | Mandatory | Mandatory | RO_CIUS, UBL 2.1, CII, EN 16931 | Official |
| BulgariaCAIS EPP (B2G) | None | — | Voluntary | Unverified | UBL 2.1, CII, EN 16931 | Official |
| CroatiaAccess points (AS4) / FINA / MIKROeRAČUN | Phasing in | 2026-01-01VAT-registered taxable persons issue and receive; non-VAT persons must receive | Mandatory | Mandatory | EN 16931, UBL, CIUS HR | Official |
| SloveniaUJP (B2G) / access points (B2B) | Planned | 2027-10-01Register of service providers / access points takes effect (ZIERDED chapter 4) | Mandatory | Unverified | e-SLOG, EN 16931 | Official |
| SwedenPeppol | None | — | Mandatory | None | Peppol BIS 3.0, EN 16931 | Official |
| DenmarkNemHandel + Peppol | None | 2024-01-01Digital-bookkeeping capability for companies under the Annual Accounts Act (ÅRL) | Mandatory | None | OIOUBL, OIOUBL 3.0, Peppol BIS 3.0, EN 16931 | Official |
| FinlandFinvoice / TEAPPS + Peppol | Voluntary | — | Mandatory | None | Finvoice 3.0, TEAPPSXML 3.0, EN 16931 | Official |
| EstoniaPeppol | Voluntary | — | Mandatory | None | EVS 923:2014/AC:2017, EN 16931 | Official |
| LatviaPeppol | Planned | 2028-01-01B2B e-invoice issuance + simultaneous data transmission to the VID | Mandatory | Planned | LVS EN 16931-1:2017 | Official |
| LithuaniaSABIS + Peppol | None | — | Mandatory | Unverified | EN 16931 | Official |
| IrelandPeppol | Planned | 2028-11-01Large enterprises (Large Corporates Division) — domestic B2B e-invoicing + near-real-time reporting; all businesses must be able to receive | Voluntary | Planned | EN 16931, Peppol BIS 3.0 | Official |
| AustriaPeppol + USP | None | — | Mandatory | None | ebInterface 4.3/5/6, Peppol-UBL, EN 16931 | Official |
| GreecemyDATA / Peppol (B2G) | Phasing in | 2026-03-02Large enterprises (2023 turnover > €1M) | Mandatory | Mandatory | myDATA, Peppol BIS 3.0, EN 16931 | Official |
| CyprusPeppol | None | — | Mandatory | None | EN 16931, Peppol BIS 3.0 | Official |
| MaltaPeppol | None | — | Mandatory | None | EN 16931, Peppol BIS 3.0, UBL | Official |
| United KingdomPeppol (NHS) | Planned | 2029-01-01All VAT invoices, B2B and B2G (Budget 2025 announcement; legislation and standards to follow) | Voluntary | Unverified | BS EN 16931, Peppol BIS | Official |
| NorwayPeppol | Planned | 2027-01-01Issuance obligation between bookkeeping-liable entities | Mandatory | None | EHF 3.0, Peppol BIS 3.0, UBL, EN 16931 | Official |
| SwitzerlandeBill / providers | None | — | Mandatory | None | Structured dataset via provider, PDF (e-mail), eBill | Official |
| IcelandPeppol | None | — | Mandatory | Unverified | TS236:2017, EN 16931 | Official |
| LiechtensteinE-mail (no Peppol mandated) | None | — | Mandatory | Unverified | XML EN 16931, PDF | Official |
Open data — reuse it, cite it
The whole matrix, with every source, is published as an open CC-BY-4.0 JSON file.
/data/e-invoicing/mandates.jsonCountry guides
The matrix is the map; these guides are the depth, one country at a time.
Frequently asked questions
Which European countries mandate B2B e-invoicing today?
Italy runs a full B2B clearance mandate (SdI) since 2019; Romania since mid-2024; Belgium and Croatia from 1 January 2026. France, Germany, Poland and Greece are phasing theirs in through 2026–2027. The table above shows the exact status and dates for each country, with its official source.
Is Slovenia’s B2B mandate really June 2026?
No. This is one of the most widely-repeated errors. The adopted ZIERDED law (Uradni list RS 85/2025) fixes Slovenia’s B2B e-invoicing mandate at 1 January 2028, with the provider register from October 2027.
Does Hungary require B2B e-invoicing?
No. Hungary has no B2B e-invoicing mandate. Its RTIR (Online Számla) is real-time data reporting to the NAV; a paper invoice remains valid. Listing Hungary as a B2B mandate is a common mistake.
When does Spain’s B2B mandate start?
No firm date is legally fixed yet. The Crea y Crece law (18/2022) sets the principle, but the countdown only begins when the enabling orden ministerial is published, which was still a draft in mid-2026. Any specific "October 2027" date circulating is an extrapolation.
Where does the data come from?
Every row names an official government or EU page. Nothing rests on a vendor blog. Where no official source could be found, the status is "unverified" rather than a guess. The whole dataset is published as an open CC-BY-4.0 JSON file.