| Belgium | As of July 1, 2023 | Draft | Link | Gradual implementation of mandatory B2B E-Invoicing as of mid 2023? |
| Bulgaria | Link | Public consultation on mandatory B2B E-invoicing | ||
| France | As of July 1, 2024 | Approved | Link | Mandatory B2B E-invoicing/Real Time Reporting |
| Germany | Link | New coalition agrees on implementation E-Invoicing and Real Time Reporting | ||
| Italy | July 1, 2022 | Link | Mandatory Electronic invoicing scheme between Italy and San Marino | |
| Italy | July 1, 2002 | Link | FatturaPA for cross-border invoice and abolishment Esterometro delayed till July 2022 | |
| Latvia | Draft – 2025 | Link | Mandatory B2B and B2G | |
| Luxembourg | By 2023 | Link | Mandatory B2G E-Invoicing | |
| Poland | As of Jan 1, 2022 | Link | Optional B2B E-Invoicing as of Jan 2022, mandatory as of 2023 (??) | |
| Portugal | 2022/2023 | Link | ATCUD (delayed till 2023) and QR codes (Jan 1, 2022) obligatory invoice elements | |
| Romania | As of Dec 1, 2021 | Link | eFactură electronic invoices registration as of Dec 1, 2021, mandatory application of B2B E-Invoicing and Real Time Reporting as of 2023? | |
| San Marino | Oct 1, 2021 – Jully 2022 | Link | E-invoice Requirement for Companies Selling Goods in Italy, voluntary Oct 1, 2021, Mandatory as of July 2022 | |
| Slovakia | As of Jan 1, 2023 | Draft | Link | E-Invoicing and Real Time Reporting as of Jan 1, 2023 |
| Slovenia | Link | Plans to introduce B2B E-Invoicing | ||
| Spain | Jan 1, 2024 | Draft | Link | Mandatory B2B E-Invoicing |
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