Updated January 24, 2024
Highlights
- 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 has delayed the implementation of B2B E-Invoicing planned for July 1, 2024 till a later date yet unknown.
- 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)
- Spain: VeriFactu Regulation – Computerized Billing System to Combat Tax Fraud as of July 1, 2025.
was targetting to implement madatory B2B E-Invoicing as of July 1, 2024. The implementation will be delayed as the final version of the Royal Decree has not yet been published. Spain does not have the approval yet from the European Commission t implement mandatory B2B E-Invoicing. - Germany: Implementation of B2B E-Invoicing mandate most probably as of Jan 1. 2026 (EDI not longer accepted as 2028). Receipt of E-Invoices would be mandatory as of Jan 1, 2025.
- Belgium: The Council of Ministers agreed on September 29, 2023 to implement mandatory B2B E-Invoicing as of Jan 1, 2026
- Bulgaria may implement SAF-T as of Jan 1, 2025.
- ViDA will be postponed, with at least 1 year.
- 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