| Belgium | As of July 1, 2023 | Draft | Gradual implementation of mandatory B2B E-Invoicing as of mid 2023? |
| Bulgaria | Public consultation on mandatory B2B E-invoicing | ||
| France | As of July 1, 2024 | Approved | Mandatory B2B E-invoicing/Real Time Reporting |
| Germany | New coalition agrees on implementation E-Invoicing and Real Time Reporting | ||
| Hungary | Implementation SAF-T still in 2022 or early 2023 | ||
| Italy | July 1, 2022 | Mandatory Electronic invoicing scheme between Italy and San Marino | |
| Italy | July 1, 2002 | FatturaPA for cross-border invoice and abolishment Esterometro delayed till July 2022 | |
| Latvia | Draft – 2025 | Mandatory B2B and B2G | |
| Luxembourg | By 2023 | Mandatory B2G E-Invoicing | |
| Poland | April 1, 2023 (?) | Optional B2B E-Invoicing as of Jan 2022, mandatory as of April 2023 (?). EU Approval obtained. | |
| Portugal | 2022/2023 | ATCUD (delayed till 2023) and QR codes (Jan 1, 2022) obligatory invoice elements | |
| Romania | As of Dec 1, 2021 | 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 | 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 | E-Invoicing and Real Time Reporting as of Jan 1, 2023 |
| Slovenia | Plans to introduce B2B E-Invoicing | ||
| Spain | Jan 1, 2024 | Draft | Mandatory B2B E-Invoicing |
| Sweden | 2024 | Consider SAF-T, VAT notification, Real Time Reporting, E-Invoicing with roll-out in 2024 |
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