Sources and methodology
Coverage
29 European countries, researched as of 15 Oct 2026. Markets outside Europe are listed as coming soon.
Status legend
Legend
- law
- Enacted and in force, or scheduled by enacted law.
- draft
- Bill or decree published but not adopted.
- announced
- Government statement without legal text.
- proposed
- Consultation or inquiry stage.
- none
- No mandate planned.
Legend
- live
- A receiving or issuing duty is law and in force.
- scheduled
- A duty is law, with a date in the future.
- proposed
- Draft, announced or consulted; not yet law.
- no mandate
- No B2B mandate found or planned.
From research to page
Desk research is logged with sources and dates. Each fact is copied into a structured country file with its legal status and source. The file is validated automatically; the build stops if a fact has no source. Pages are generated from these files, and every change is logged in the changelog.
How we verify
Official text first: legislator, tax authority, standards body, EU institution or national Peppol Authority. Where the official text could not be read, we need two independent secondary sources. Each source carries the day we read it. Countries with live or scheduled mandates are re-checked every 90 days, the others every 180 days, and every country in the week before one of its deadlines.
Official and secondary sources
“Official” marks legislators, tax authorities, standards bodies, EU institutions and national Peppol Authorities. Everything else is “secondary”: advisers, software vendors, trade press. We keep secondary sources because they are often faster; a fact that rests only on secondary sources is re-checked at the next review.
Known limits
EUR-Lex and some official portals were unreachable or unreadable on the research day; several official sources are recorded by domain only. Those facts carry an unverified label.
Report an error
Write to brightnext.uk@gmail.com with the page address and the source that shows the correct fact. We answer within five working days (target) and log corrections in the changelog.
All sources by country
Austria (3 sources)
- Austria e-invoicing and e-reporting country booklet · VATupdate · 3 Jul 2026 · verified 15 Oct 2026 · secondary
- eInvoicing in Austria · European Commission, Digital Building Blocks · undated · verified 15 Oct 2026 · official
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Belgium (12 sources)
- Law of 18 December 2025 art. 97 amending VAT Code art. 60 (retention 10 → 7 years); Circular 2026/C/31 · FPS Finance (Belgium) — law text seen via secondary summaries · 17 Feb 2026 · verified 16 Oct 2026 · secondary
- Belgium B2B e-invoicing mandate 2026: tolerance period · Tradeshift · undated · verified 15 Oct 2026 · secondary
- E-invoicing (help centre article on the Belgian mandate and the franchise scheme) · Malt · undated · verified 15 Oct 2026 · secondary
- Belgium announces proposed e-reporting requirements beginning in 2028 · EY · 31 Jul 2026 · verified 15 Oct 2026 · secondary
- Belgium's 2026 e-invoicing regulations explained: scope, deadlines and penalties · Vertex · undated · verified 15 Oct 2026 · secondary
- eInvoicing in Belgium (Hermes shutdown, Mercurius) · European Commission, Digital Building Blocks · undated · verified 15 Oct 2026 · official
- Official Belgian e-invoicing portal (domain only; deep link not captured) · Belgian federal government · undated · verified 15 Oct 2026 · official
- FPS Finance (domain only; deep link not captured) · FOD Financiën / SPF Finances · undated · verified 15 Oct 2026 · official
- FPS BOSA, Belgian Peppol Authority (domain only; deep link not captured) · FOD BOSA / SPF BOSA · undated · verified 15 Oct 2026 · official
- Peppol Authorities (BOSA for Belgium) · OpenPeppol · undated · verified 15 Oct 2026 · official
- Peppol BIS Billing 3.0 release notes (3.0.21 mandatory 2026-08-17) · OpenPeppol · 20 May 2026 · verified 15 Oct 2026 · official
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Bulgaria (4 sources)
- Закон за данък върху добавената стойност, чл. 121 · Lex.bg (Bulgarian legal database) · 1 Jan 2026 · verified 16 Oct 2026 · secondary
- eInvoicing in Bulgaria · European Commission, Digital Building Blocks · undated · verified 15 Oct 2026 · official
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Croatia (4 sources)
- Zakon o fiskalizaciji (NN 89/2025), čl. 35 · Narodne novine (Croatian Official Gazette) · 27 Jun 2025 · verified 16 Oct 2026 · official
- E-invoicing in Croatia: a briefing document · VATupdate · 21 Jun 2026 · verified 15 Oct 2026 · secondary
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Czech Republic (4 sources)
- Zákon č. 235/2004 Sb., o dani z přidané hodnoty, §35-35a · Zákony pro lidi (consolidated Czech law) · 1 Jan 2026 · verified 16 Oct 2026 · official
- E-invoicing in the Czech Republic · Invoice Navigator · undated · verified 15 Oct 2026 · secondary
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Denmark (5 sources)
- Den juridiske vejledning: opbevaring af regnskabsmateriale · Skatteforvaltningen (Denmark) · 31 Jul 2026 · verified 16 Oct 2026 · official
- Briefing document: digital reporting and e-invoicing in Denmark · VATupdate · 27 Sept 2026 · verified 15 Oct 2026 · secondary
- Peppol Authorities (Erhvervsstyrelsen for Denmark) · OpenPeppol · undated · verified 15 Oct 2026 · official
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Estonia (4 sources)
- VAT accounting and invoices · Estonian Tax and Customs Board (EMTA) · 31 Mar 2026 · verified 16 Oct 2026 · official
- Briefing document and podcast: e-invoicing compliance in Estonia · VATupdate · 18 Jul 2026 · verified 15 Oct 2026 · secondary
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Finland (4 sources)
- VAT invoice requirements (VH/3634/00.01.00/2023) · Verohallinto (Finnish Tax Administration) · 1 Sept 2023 · verified 16 Oct 2026 · official
- Briefing document and podcast: e-invoicing and e-reporting in Finland · VATupdate · 3 Jan 2026 · verified 15 Oct 2026 · secondary
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
France (10 sources)
- Facturation électronique obligatoire: recevoir, émettre, plateforme agréée, éviter les amendes 2026 · Kohen Avocats · 15 Oct 2026 · verified 15 Oct 2026 · secondary
- Facturation électronique (guide) · Compta Online · undated · verified 15 Oct 2026 · secondary
- Facturation électronique (guide) · Tide · undated · verified 15 Oct 2026 · secondary
- Facturation électronique et plateformes agréées · DGFiP (impots.gouv.fr) · undated · verified 15 Oct 2026 · official
- Liste des plateformes agréées pour la facturation électronique (open dataset) · data.gouv.fr / DGFiP · undated · verified 15 Oct 2026 · official
- Factur-X current version page (1.09.2 / ZUGFeRD 2.5.2, 2026-08-04) · FNFE-MPE · 4 Aug 2026 · verified 15 Oct 2026 · official
- Factur-X 1.08 / ZUGFeRD 2.4 press release · FNFE-MPE / FeRD · 4 Dec 2025 · verified 15 Oct 2026 · official
- Solution Compatible programme for software vendors (AFNOR REST API and Peppol) · Pennylane · undated · verified 15 Oct 2026 · secondary
- Peppol Authorities (DGFiP for France) · OpenPeppol · undated · verified 15 Oct 2026 · official
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Germany (17 sources)
- BMF letter of 15 Oct 2025, second application letter on e-invoicing (domain only; deep link not captured) · Bundesministerium der Finanzen · 15 Oct 2025 · verified 15 Oct 2026 · official
- BMF veröffentlicht zweites Anwendungsschreiben zur E-Rechnung · IHK Hannover · undated · verified 15 Oct 2026 · secondary
- E-invoicing in Germany · AVASK · 17 Sept 2026 · verified 15 Oct 2026 · secondary
- Compliance pulse: Germany · Banqup · 8 Oct 2026 · verified 15 Oct 2026 · secondary
- E-Rechnung Bund, federal B2G portal information (domain only; deep link not captured) · Bundesverwaltung · undated · verified 15 Oct 2026 · official
- XRechnung specification by KoSIT (domain only; deep link not captured) · KoSIT · undated · verified 15 Oct 2026 · official
- validator-configuration-xrechnung releases (v2026-08-31 for XRechnung 3.0.2) · KoSIT · 2 Sept 2026 · verified 15 Oct 2026 · official
- Factur-X 1.08 / ZUGFeRD 2.4 press release · FNFE-MPE / FeRD · 4 Dec 2025 · verified 15 Oct 2026 · official
- Factur-X current version page (1.09.2 / ZUGFeRD 2.5.2, 2026-08-04) · FNFE-MPE · 4 Aug 2026 · verified 15 Oct 2026 · official
- Peppol Authorities (KoSIT for Germany) · OpenPeppol · undated · verified 15 Oct 2026 · official
- Peppol BIS Billing 3.0 release notes (3.0.21 mandatory 2026-08-17) · OpenPeppol · 20 May 2026 · verified 15 Oct 2026 · official
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
- ZDH statement requesting a delay of the 2027 issuing date (lobby register) · Zentralverband des Deutschen Handwerks · undated · verified 15 Oct 2026 · secondary
- § 14b UStG, Aufbewahrung von Rechnungen (consolidated text) · Bundesministerium der Justiz, gesetze-im-internet.de · undated · verified 17 Oct 2026 · official
- § 147 AO, Ordnungsvorschriften für die Aufbewahrung von Unterlagen (consolidated text) · Bundesministerium der Justiz, gesetze-im-internet.de · undated · verified 17 Oct 2026 · official
- Viertes Bürokratieentlastungsgesetz (BEG IV), BGBl. 2024 I Nr. 323 · Bundesgesetzblatt (Bundesministerium der Justiz) · 29 Oct 2024 · verified 17 Oct 2026 · official
- Internal desk research, e-invoicing legislation, §2.1 Germany · einvoice project (internal) · 15 Oct 2026 · verified 15 Oct 2026 · secondary
Greece (4 sources)
- Law 4308/2014 (Greek Accounting Standards) art. 7 — retention · Lawspot (secondary copy of the law) · undated · verified 16 Oct 2026 · secondary
- Greece: myDATA, e-book and e-invoices update · vatcalc · 1 Oct 2026 · verified 15 Oct 2026 · secondary
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Hungary (4 sources)
- 2007. évi CXXVII. törvény az általános forgalmi adóról, §168/A, §179 · Jogtár (Wolters Kluwer, consolidated Hungarian law) · 15 Sept 2026 · verified 16 Oct 2026 · secondary
- Hungary e-invoicing 2026: key dates, RTIR, sector mandates and compliance requirements · VATupdate · 2 May 2026 · verified 15 Oct 2026 · secondary
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Iceland (3 sources)
- Reglugerð nr. 505/2013 um rafræna reikninga, rafrænt bókhald, skeytamiðlun, skeytaþjónustu, geymslu rafrænna gagna og lágmarkskröfur · Ísland.is (Icelandic government) · 31 May 2013 · verified 16 Oct 2026 · official
- Peppol Authorities (FJS for Iceland) · OpenPeppol · undated · verified 15 Oct 2026 · official
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
Ireland (5 sources)
- How long to keep VAT records · Revenue (Ireland) · 27 Apr 2026 · verified 16 Oct 2026 · official
- Revenue press release: phase one of VAT modernisation · Revenue Commissioners · 10 Feb 2026 · verified 15 Oct 2026 · official
- Ireland's roadmap for ViDA: Revenue sets phased B2B e-invoicing and real-time VAT reporting · rtcsuite · undated · verified 15 Oct 2026 · secondary
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Italy (7 sources)
- Codice civile art. 2220; DPR 633/1972 art. 39; DPR 600/1973 art. 22 (retention) · Normattiva (Italian official legal portal) — via secondary summaries on 2026-10-16 · undated · verified 16 Oct 2026 · secondary
- E-invoicing profile: Italy · fiskaly · Sept 2026 · verified 15 Oct 2026 · secondary
- Fatturazione elettronica: novità (Fatture in Cloud) · PMI.it · undated · verified 15 Oct 2026 · secondary
- La fatturazione elettronica in Italia · Edicom · undated · verified 15 Oct 2026 · secondary
- Agenzia delle Entrate (domain only; deep link not captured) · Agenzia delle Entrate · undated · verified 15 Oct 2026 · official
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Latvia (4 sources)
- Grāmatvedības likums, 27.-29. pants · Likumi.lv (Latvian official legal portal) · 27 Mar 2026 · verified 16 Oct 2026 · official
- Latvia confirms new go-live date for mandatory B2B e-invoicing · Sovos · undated · verified 15 Oct 2026 · secondary
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Lithuania (3 sources)
- Lietuvos Respublikos pridėtinės vertės mokesčio įstatymas, 78 str. · Seimas of the Republic of Lithuania (e-seimas) · 1 May 2025 · verified 16 Oct 2026 · official
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Luxembourg (4 sources)
- Obligations comptables des entreprises · Guichet.lu (Luxembourg government) · 19 Dec 2019 · verified 16 Oct 2026 · official
- B2G e-invoicing mandatory in Luxembourg · Basware · undated · verified 15 Oct 2026 · secondary
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Netherlands (6 sources)
- E-facturatie verplicht vanaf 2030, digitale btw-rapportage aan fiscus een jaar later · Fiscaal Vanmorgen · 11 Sept 2026 · verified 15 Oct 2026 · secondary
- E-facturatie verplicht 2030 · peppol.nu · undated · verified 15 Oct 2026 · secondary
- Logius (domain only; deep link not captured) · Logius · undated · verified 15 Oct 2026 · official
- Belastingdienst (domain only; deep link not captured) · Belastingdienst · undated · verified 15 Oct 2026 · official
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Norway (4 sources)
- Lov om bokføring (bokføringsloven) §13 · Lovdata · 19 Jun 2026 · verified 16 Oct 2026 · official
- Norway proposes to introduce mandatory e-invoicing from 1 January 2027 · EY · 8 May 2026 · verified 15 Oct 2026 · secondary
- Briefing document and podcast: e-invoicing and e-reporting in Norway · VATupdate · 27 Sept 2026 · verified 15 Oct 2026 · secondary
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
Poland (7 sources)
- Poland e-invoicing via KSeF · Sovos · 5 Nov 2025 · verified 15 Oct 2026 · secondary
- Kary za omijanie KSeF dopiero w 2028 · jpk.info.pl · 18 Sept 2026 · verified 15 Oct 2026 · secondary
- Kary za niestosowanie KSeF dopiero w 2028 r., ważna deklaracja Ministerstwa Finansów · Rzeczpospolita · undated · verified 15 Oct 2026 · secondary
- FA(3) XSD schema · Centralne Repozytorium Danych (Ministry of Finance) · 25 Jun 2025 · verified 15 Oct 2026 · official
- KSeF 2.0 API specification and official clients (CIRFMF/ksef-api) · Ministry of Finance (CIRFMF) · undated · verified 15 Oct 2026 · official
- Ministry of Finance (domain only; deep link not captured) · Ministerstwo Finansów · undated · verified 15 Oct 2026 · official
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Portugal (7 sources)
- CIVA artigo 52.º — prazo de arquivo e conservação · Autoridade Tributária e Aduaneira · 27 Mar 2025 · verified 16 Oct 2026 · official
- E-invoicing in Portugal · ClearTax · undated · verified 15 Oct 2026 · secondary
- Portugal: QES e-invoice delay · Fonoa · undated · verified 15 Oct 2026 · secondary
- Portugal proposes another delay for PDF e-invoices to January 2028 · VATupdate · 13 Oct 2026 · verified 15 Oct 2026 · secondary
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
- Portal das Finanças (domain only; deep link not captured) · Autoridade Tributária e Aduaneira · undated · verified 15 Oct 2026 · official
Romania (6 sources)
- Ghid e-Factura · Ministerul Finanțelor / ANAF · 1 Jan 2024 · verified 16 Oct 2026 · official
- Romania: new 2026 RO e-Factura deadlines, calendar versus working days explained · VATupdate · 23 Jan 2026 · verified 15 Oct 2026 · secondary
- Romania: amendments to e-invoicing rules for B2C transactions · KPMG · Jul 2026 · verified 15 Oct 2026 · secondary
- ANAF (domain only; deep link not captured) · Agenția Națională de Administrare Fiscală · undated · verified 15 Oct 2026 · official
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Slovakia (5 sources)
- Zákon č. 431/2002 Z. z. o účtovníctve, §35 · Slov-Lex (Slovak legal portal) · 1 Jan 2026 · verified 16 Oct 2026 · official
- Slovakia tax alert, 30 April 2026 · KPMG · 30 Apr 2026 · verified 15 Oct 2026 · secondary
- Slovakia's 2027 e-invoice mandate for SAP S/4HANA users · VATupdate · 14 Oct 2026 · verified 15 Oct 2026 · secondary
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Slovenia (4 sources)
- Vodenje poslovnih knjig in hramba dokumentacije · SPOT (Slovenian government business portal) · 1 Oct 2026 · verified 16 Oct 2026 · official
- Slovenia confirms mandatory B2B e-invoicing for all businesses from January 2028 · VATupdate · 10 Dec 2025 · verified 15 Oct 2026 · secondary
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Spain (8 sources)
- Public e-invoicing solution (SPFE), news item updated 13 Oct 2026 · Agencia Tributaria (AEAT) · 7 Oct 2026 · verified 15 Oct 2026 · official
- Orden HAC/1028/2026, BOE of 5 October 2026 · Boletín Oficial del Estado · 5 Oct 2026 · verified 15 Oct 2026 · official
- Factura electrónica obligatoria: fechas · TeamSystem · 7 Oct 2026 · verified 15 Oct 2026 · secondary
- Aplazamiento de VeriFactu a octubre 2028 · NCS · 8 Oct 2026 · verified 15 Oct 2026 · secondary
- Spain: VeriFactu delay till Jan 2027 for certified e-invoicing · vatcalc · 5 Oct 2026 · verified 15 Oct 2026 · secondary
- FACe, public-sector invoice portal (domain only; deep link not captured) · Administración General del Estado · undated · verified 15 Oct 2026 · official
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Sweden (4 sources)
- Bokföringslag (1999:1078), 7 kap. · Sveriges riksdag · 1 Jul 2024 · verified 16 Oct 2026 · official
- E-invoicing profile: Sweden · fiskaly · undated · verified 15 Oct 2026 · secondary
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
Switzerland (3 sources)
- Swiss VAT Act art. 70 and Code of Obligations art. 958f (official texts not machine-readable on 2026-10-16; secondary summaries) · Fedlex (Swiss Federal Council) · undated · verified 16 Oct 2026 · official
- E-invoicing in Switzerland: a guide · Zone & Co · undated · verified 15 Oct 2026 · secondary
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
United Kingdom (4 sources)
- Record keeping for VAT (VAT Notice 700/21) · HMRC (GOV.UK) · 18 Mar 2024 · verified 16 Oct 2026 · official
- Promoting electronic invoicing across UK businesses and the public sector: consultation response · GOV.UK (HM Treasury and HMRC) · 26 Nov 2025 · verified 15 Oct 2026 · official
- UK government announces mandatory e-invoicing will go live with effect from April 2029 · EY · 3 Dec 2025 · verified 15 Oct 2026 · secondary
- E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary
Research documents and other sources
- Internal desk research, e-invoicing legislation (status 15 Oct 2026) · einvoice project (internal) · 15 Oct 2026 · verified 15 Oct 2026 · secondary · internal document docs/research/einvoicing-legislation-2026-10.md
- Internal research, integration landscape, SAP and network interfaces, pricing · einvoice project (internal) · 15 Oct 2026 · verified 15 Oct 2026 · secondary · internal document docs/research/integration-landscape-2026-10.md
- Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
- CEN approves EN 16931-1:2026, updating the European e-invoicing standard for ViDA · VATupdate · 2 Apr 2026 · verified 15 Oct 2026 · secondary
- Peppol BIS Billing 3.0 release notes (3.0.21 mandatory 2026-08-17) · OpenPeppol · 20 May 2026 · verified 15 Oct 2026 · official
- UAE e-invoicing mandate 2026: readiness, ASP, PINT AE · Avalara · 16 Mar 2026 · verified 15 Oct 2026 · secondary
- Saudi Arabia ZATCA phase 2 wave 24 compliance by 30 June 2026 · VATupdate · 30 Jun 2026 · verified 15 Oct 2026 · secondary
- Singapore e-invoicing: GST InvoiceNow mandate 2026-2031 · Avalara · 9 Mar 2026 · verified 15 Oct 2026 · secondary
- Malaysia raises e-invoicing exemption threshold to RM1 million · VATupdate · 18 Dec 2025 · verified 15 Oct 2026 · secondary
- Peppol accreditation process · Australian Taxation Office · undated · verified 15 Oct 2026 · official
- Mexico: updates to electronic invoicing (CFDI) in the 2026 tax reform · KPMG · Nov 2025 · verified 15 Oct 2026 · secondary
- Brazil: IBS/CBS e-invoicing implementation calendar · KPMG · 6 Aug 2026 · verified 15 Oct 2026 · secondary
- Briefing document: Philippines e-invoicing and e-reporting · VATupdate · 26 Sept 2026 · verified 15 Oct 2026 · secondary
- SAP Business Network supplier account types and invoice channels (KB 181317) · SAP Ariba support · undated · verified 15 Oct 2026 · secondary
- Coupa cXML standard invoice examples · Coupa · undated · verified 15 Oct 2026 · secondary
- DATEV E-Rechnungsplattform · DATEV · undated · verified 15 Oct 2026 · secondary
- Billit pricing · Billit · undated · verified 15 Oct 2026 · secondary
- Pricing model for Peppol partners · Qvalia · undated · verified 15 Oct 2026 · secondary
- B2Brouter startups programme · B2Brouter · undated · verified 15 Oct 2026 · secondary