Update August 24, 2022
To move to the right, right click mouse on the table and sweep to the right
European Commission proposal on VAT in the Digital Age and DAC8 will be published November 16, 2022
| Belgium | Draft | Gradual implementation of mandatory B2B E-Invoicing as of mid 2024? | |
| Bulgaria | Public consultation on mandatory B2B E-invoicing | ||
| Bulgaria | Plan | Implementation of SAF-T Reporting | |
| Denmark | As of Jan 2024 | Approved | Mandatory B2B E-Invoicing implemented via Bookkeeping Act + CTC reporting |
| 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 | ||
| Germany | More states implementing B2G E-Invoicing | ||
| Hungary | Late 2022/Early 2023 | SAFT implementation late 2022/early 2023 | |
| Italy | Electronic invoicing: new technical specifications have been published which can be used from 1 October 2022 | ||
| Latvia | Draft – 2025 | Mandatory B2B and B2G | |
| Luxembourg | By 2023 | Mandatory B2G E-Invoicing – B2G e-invoicing mandate: Second phase starting October 18, 2022 | |
| Poland | Optional as of Jan 2022, Mandatory as of 2024(?) | Agreed by EU | Optional B2B E-Invoicing as of Jan 2022, mandatory as of Jan 2024? |
| 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 Nov 1, 2021, mandatory application of B2B E-Invoicing and Real Time Reporting for high risk products as of July 2022 | |
| Romania | As of July 2022 | July 2022 for large taxpayers, Jan 2023 for medium and 2025 for small taxpayers and non-residents | |
| Romania | Jan 1, 2023 | 1st round of Romanian Standard Audit File for Tax returns delayed to January 2023 | |
| Slovakia | As of Jan 1, 2023 | Draft | Mandatory B2G, G2G, and G2B E-Invoicing and Real Time Reporting as of Jan 1, 2023. B2B and B2C will follow in a later phase. |
| Slovenia | Plans to introduce B2B E-Invoicing | ||
| Spain | July 2024 | Draft | Mandatory B2B E-Invoicing |
| Sweden | Consider SAF-T, VAT notification, Real Time Reporting, E-Invoicing – No concrete plans |
