Updated July 23, 2024
Highlights
Approved B2B E-Invoicing mandates: Romania, Belgium, Germany, Poland and France.
- Romania will implement mandatory B2B E-Invoicing as of July 1, 2024. Certain transactions will be subject to E-Reporting as of Jan 1, 2024
- Poland Feb 2026 B2B KSeF e-invoicing mandatory starting Feb 2026
- France has postponed the mandate from July 1, 2024 to Sept 1, 2026 (Big/mid cies & obligation to receive e-invoices) and Sept 1, 2027 (SME’s)
- Germany: On March 22, 2025, Federal Council approved the E-Invoicing mandate.
- Mandatory invoice receipt obligations by January 2025
- Mandatory e-invoicing for companies with annual turnover over 800,000 Euros by January 2027
- Mandatory e-invoicing for all remaining taxpayers by January 2028
- Belgium: Approved – Mandatory B2B E-Invoicing as of Jan 1, 2026
Pending
- Latvian government proposes mandatory B2B E-Invoicing operational by December 30, 2025
- Bulgaria may gradually implement SAF-T as of Jan 1, 2025
- Spain: Postponed till 2026
- Estonia’s Proposed Legislation: Mandatory E-Invoice Issuance by Sellers Upon Client Request as of Jan 1, 2025
- Slovenia – Proposal to Introduce Mandatory B2B e-Invoicing Published
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
Country updates
- Austria
- Belgium
- Bulgaria
- Croatia
- Cyprus
- Czech Republic
- Denmark
- Estonia
- Finland
- France
- Germany
- Greece
- Hungary
- Ireland
- Italy
- Latvia
- Lithuania
- Luxembourg
- Malta
- Netherlands
- Poland
- Portugal
- Romania
- Slovakia
- Slovenia
- Spain
- Sweden
See also
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
