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E-invoicing deadlines in Europe

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2005

  1. Denmark: B2G e-invoicing (OIOUBL) via NemHandel law VATupdate · 27 Sept 2026 · verified 15 Oct 2026 · secondary
    Applies to: Suppliers to public bodies · public sector, issue

2014

  1. Austria: E-invoicing to the federal government mandatory law VATupdate · 3 Jul 2026 · verified 15 Oct 2026 · secondary
    Applies to: Suppliers to the federal government · public sector, issue
  2. Italy: Central government bodies receive e-invoices via SdI (FatturaPA) law Agenzia delle Entrate · undated · verified 15 Oct 2026 · official
    Applies to: Suppliers to central government · public sector

2015

  1. Slovenia: B2G e-invoicing via UJP (e-SLOG) law VATupdate · 10 Dec 2025 · verified 15 Oct 2026 · secondary
    Applies to: Suppliers to public bodies · public sector, issue
  2. Spain: B2G e-invoicing via FACe in Facturae mandatory law Administración General del Estado · undated · verified 15 Oct 2026 · official
    Applies to: Suppliers to public bodies · public sector, issue
  3. Italy: All public bodies receive e-invoices via SdI (FatturaPA) law Agenzia delle Entrate · undated · verified 15 Oct 2026 · official
    Applies to: Suppliers to public bodies · public sector

2016

  1. Switzerland: Federal contracts of CHF 5,000 or more invoiced electronically via certified intermediaries law Zone & Co · undated · verified 15 Oct 2026 · secondary
    Applies to: Suppliers to federal bodies · public sector, issue

2017

  1. Lithuania: B2G e-invoicing mandatory law internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
    Applies to: Suppliers to public bodies · public sector, issue
  2. Netherlands: Central government accepts e-invoices for new contracts law Logius · undated · verified 15 Oct 2026 · official
    Applies to: Suppliers to central government · public sector

2018

  1. Hungary: Real-time invoice reporting (Online Számla) starts, phased in until 2021 law VATupdate · 2 May 2026 · verified 15 Oct 2026 · secondary
    Applies to: Businesses issuing invoices · report

2019

  1. Estonia: B2G e-invoicing mandatory law VATupdate · 18 Jul 2026 · verified 15 Oct 2026 · secondary
    Applies to: Suppliers to public bodies · public sector, issue
  2. Norway: B2G e-invoicing in EHF over Peppol law VATupdate · 27 Sept 2026 · verified 15 Oct 2026 · secondary
    Applies to: Suppliers to public bodies · public sector, issue
  3. Italy: E-invoicing via SdI mandatory for B2B and B2C law fiskaly · Sept 2026 · verified 15 Oct 2026 · secondary
    Applies to: All businesses except flat-rate taxpayers · issue, receive
  4. Sweden: B2G e-invoicing mandatory law fiskaly · undated · verified 15 Oct 2026 · secondary
    Applies to: Suppliers to public bodies · public sector, issue
  5. Hungary: Central government bodies receive EN 16931 e-invoices (Directive 2014/55/EU baseline) law internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Suppliers to public bodies · public sector, receive
  6. Netherlands: All public bodies receive EN 16931 e-invoices law Logius · undated · verified 15 Oct 2026 · official
    Applies to: Suppliers to public bodies · public sector, receive
  7. Poland: Public bodies receive e-invoices (PEF, Peppol) law Ministerstwo Finansów · undated · verified 15 Oct 2026 · official
    Applies to: Suppliers to public bodies · public sector, receive
  8. Slovakia: Central government bodies receive EN 16931 e-invoices (Directive 2014/55/EU baseline) law internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Suppliers to public bodies · public sector, receive

2020

  1. Finland: B2G e-invoicing mandatory (Act 241/2019) law VATupdate · 3 Jan 2026 · verified 15 Oct 2026 · secondary
    Applies to: Suppliers to public bodies · public sector, issue
  2. France: All suppliers to the public sector invoice through Chorus Pro law Compta Online · undated · verified 15 Oct 2026 · secondary
    Applies to: Suppliers to French public bodies · public sector, issue
  3. Finland: Businesses with turnover above €10,000 can request e-invoices from suppliers law VATupdate · 3 Jan 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Businesses above €10,000 turnover · receive
  4. Austria: Federal bodies receive EN 16931 e-invoices law VATupdate · 3 Jul 2026 · verified 15 Oct 2026 · secondary
    Applies to: Suppliers to the federal government · public sector, receive
  5. Germany: Federal suppliers must send XRechnung via ZRE / OZG-RE or Peppol with Leitweg-ID law Bundesverwaltung · undated · verified 15 Oct 2026 · official
    Applies to: Suppliers to federal public bodies · public sector, issue

2022

  1. Romania: B2G through RO e-Factura law Agenția Națională de Administrare Fiscală · undated · verified 15 Oct 2026 · official
    Applies to: Suppliers to public bodies · public sector, issue
  2. Luxembourg: B2G issuing via Peppol mandatory for large companies law Basware · undated · verified 15 Oct 2026 · secondary
    Applies to: Large suppliers to public bodies · public sector, issue
  3. Italy: E-invoicing mandatory for flat-rate taxpayers above €25k law fiskaly · Sept 2026 · verified 15 Oct 2026 · secondary
    Applies to: Flat-rate (forfettari) taxpayers above €25k · issue, receive
  4. Luxembourg: B2G issuing via Peppol mandatory for medium companies law Basware · undated · verified 15 Oct 2026 · secondary
    Applies to: Medium suppliers to public bodies · public sector, issue

2023

  1. Luxembourg: B2G issuing via Peppol mandatory for small and new companies (15 or 18 March in sources) law Basware · undated · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Small and new suppliers to public bodies · public sector, issue

2024

  1. Denmark: Rollout of the Bookkeeping Act duty for digital bookkeeping systems to send and receive e-invoices begins (to 2026) law VATupdate · 27 Sept 2026 · verified 15 Oct 2026 · secondary
    Applies to: Registered digital bookkeeping systems · technical, receive
  2. Italy: E-invoicing mandatory for all flat-rate taxpayers law fiskaly · Sept 2026 · verified 15 Oct 2026 · secondary
    Applies to: All flat-rate (forfettari) taxpayers · issue, receive
  3. Romania: B2B reporting through RO e-Factura law internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
    Applies to: All businesses · issue, report
  4. Belgium: Federal public bodies receive e-invoices via Mercurius (Peppol) law European Commission, Digital Building Blocks · undated · verified 15 Oct 2026 · official
    Applies to: Suppliers to federal public bodies · public sector, issue
  5. Romania: Full B2B clearance through RO e-Factura law internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
    Applies to: All businesses · issue, receive

2025

  1. Latvia: B2G and G2B e-invoicing law Sovos · undated · verified 15 Oct 2026 · secondary
    Applies to: Suppliers to public bodies and public bodies as suppliers · public sector, issue
  2. Germany: Receiving e-invoices mandatory for all businesses law IHK Hannover · undated · verified 15 Oct 2026 · secondary
    Applies to: All businesses, including Kleinunternehmer · receive
  3. Romania: B2C invoices through RO e-Factura law internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
    Applies to: All businesses issuing B2C invoices · issue
  4. Sweden: Peppol BIS 3 becomes the only accepted B2G format law fiskaly · undated · verified 15 Oct 2026 · secondary
    Applies to: Suppliers to public bodies · public sector, technical
  5. Estonia: Buyers registered as e-invoice recipients can demand structured e-invoices law VATupdate · 18 Jul 2026 · verified 15 Oct 2026 · secondary
    Applies to: Sellers invoicing registered recipients · issue, receive
  6. Hungary: E-invoicing mandatory for electricity and gas suppliers invoicing non-private buyers law VATupdate · 2 May 2026 · verified 15 Oct 2026 · secondary
    Applies to: Electricity and gas suppliers · issue
  7. Belgium: Hermes free sending tool shut down (read-only until 31 Mar 2026) law European Commission, Digital Building Blocks · undated · verified 15 Oct 2026 · official
    Applies to: Businesses that used Hermes · public sector, technical

2026

  1. Bulgaria: SAF-T phasing starts law European Commission, Digital Building Blocks · undated · verified 15 Oct 2026 · official
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Taxpayers in the phased groups · report
  2. Latvia: VID reporting for B2G and G2B e-invoices law Sovos · undated · verified 15 Oct 2026 · secondary
    Applies to: B2G and G2B invoice flows · public sector, report
  3. Denmark: Duty reaches sole traders above DKK 300k turnover law VATupdate · 27 Sept 2026 · verified 15 Oct 2026 · secondary
    Applies to: Sole traders above DKK 300k · receive, technical
  4. Belgium: Issuing and receiving structured e-invoices mandatory for domestic B2B law Tradeshift · undated · verified 15 Oct 2026 · secondary
    Applies to: All VAT-registered businesses established in Belgium (exemptions: art. 44, flat-rate, bankrupt, non-established, B2C) · issue, receive
  5. Croatia: VAT-registered businesses issue and receive B2B and B2G e-invoices; non-VAT entities receive law VATupdate · 21 Jun 2026 · verified 15 Oct 2026 · secondary
    Applies to: Croatia-established businesses · issue, receive, public sector
  6. Hungary: E-invoicing mandatory for water suppliers (Gov. Decree 159/2025) law VATupdate · 2 May 2026 · verified 15 Oct 2026 · secondary
    Applies to: Water suppliers · issue
  7. Portugal: B2G e-invoicing mandatory for micro, small and medium suppliers law ClearTax · undated · verified 15 Oct 2026 · secondary
    Applies to: Micro, small and medium suppliers to public bodies · public sector, issue
  8. Romania: Submission within 5 working days for invoices issued from this date (GEO 89/2025) law VATupdate · 23 Jan 2026 · verified 15 Oct 2026 · secondary
    Applies to: All issuers · issue, report
  9. Poland: KSeF: issuing for 2024 turnover above PLN 200 million; receiving for all businesses law Sovos · 5 Nov 2025 · verified 15 Oct 2026 · secondary
    Applies to: Large issuers (issuing); all businesses (receiving) · issue, receive
  10. Greece: B2B phase 1: e-invoicing for businesses with 2023 revenue above €1M law vatcalc · 1 Oct 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Businesses with 2023 revenue above €1M · issue, receive
  11. Belgium: End of the conditional tolerance period law Tradeshift · undated · verified 15 Oct 2026 · secondary
    Applies to: All mandated businesses · issue, receive
  12. Belgium: Penalties of €1,500 / €3,000 / €5,000 apply law Vertex · undated · verified 15 Oct 2026 · secondary
    Applies to: All mandated businesses · issue, receive
  13. Poland: KSeF: issuing for all other businesses law Sovos · 5 Nov 2025 · verified 15 Oct 2026 · secondary
    Applies to: All businesses with 2024 turnover up to PLN 200 million · issue
  14. Greece: Penalties for phase 1 start law vatcalc · 1 Oct 2026 · verified 15 Oct 2026 · secondary
    Applies to: Phase 1 businesses · issue
  15. Italy: FatturaPA technical specification 1.9.1 in force law PMI.it · undated · verified 15 Oct 2026 · secondary
    Applies to: All issuers and software vendors · technical
  16. Romania: Invoices to buyers identified only by personal ID or without a tax ID stay outside e-Factura unless the buyer opted in (Law 88/2026) law KPMG · Jul 2026 · verified 15 Oct 2026 · secondary
    Applies to: Issuers of B2C invoices · issue
  17. Romania: Grace period for SMEs under €500k turnover reportedly ended law internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: SMEs under €500k turnover · issue
  18. Belgium: Peppol BIS Billing 3.0.21 becomes mandatory on the Peppol network law OpenPeppol · 20 May 2026 · verified 15 Oct 2026 · official
    Applies to: All Peppol senders and receivers · technical
  19. Germany: Peppol BIS Billing 3.0.21 becomes mandatory on the Peppol network law OpenPeppol · 20 May 2026 · verified 15 Oct 2026 · official
    Applies to: Businesses sending or receiving via Peppol · technical
  20. France: Receiving via a Plateforme Agréée mandatory for every VAT-registered business; large companies and ETI must issue and e-report law Kohen Avocats · 15 Oct 2026 · verified 15 Oct 2026 · secondary
    Applies to: All VAT-registered businesses (receive); large companies and ETI (issue, e-report) · receive, issue, report
  21. Hungary: B2C receipt-data reporting law VATupdate · 2 May 2026 · verified 15 Oct 2026 · secondary
    Applies to: Businesses issuing B2C receipts · report
  22. Greece: Channel notification to the AADE law vatcalc · 1 Oct 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Businesses and providers in the B2B mandate · technical
  23. United Kingdom: Budget 2026: e-invoicing roadmap and technical standard due announced GOV.UK (HM Treasury and HMRC) · 26 Nov 2025 · verified 15 Oct 2026 · official
    Applies to: All VAT-registered businesses and software vendors · technical
  24. Greece: B2B phase 2: e-invoicing for all remaining businesses (originally 1 Oct 2026) law vatcalc · 1 Oct 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: All businesses not in phase 1 · issue, receive
  25. Poland: End of the relief for businesses invoicing up to PLN 10,000 gross per month (and cash-register invoices up to PLN 450) law jpk.info.pl · 18 Sept 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Low-volume businesses · issue
  26. Portugal: PDF accepted as an e-invoice without QES ends (extension to 2027 proposed in the draft budget) law Fonoa · undated · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: All issuers of PDF invoices · issue

2027

  1. Estonia: General B2B e-invoicing mandate planned (not adopted as of July 2026) proposed VATupdate · 18 Jul 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Domestic B2B invoices · issue, receive
  2. Germany: Issuing e-invoices mandatory for prior-year turnover above €800,000 law AVASK · 17 Sept 2026 · verified 15 Oct 2026 · secondary
    Applies to: Businesses with prior-year turnover > €800,000 (not Kleinunternehmer) · issue
  3. Spain: VeriFactu for companies (delay to October 2028 announced, not yet in the BOE) law vatcalc · 5 Oct 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Companies using invoicing software · report, technical
  4. Croatia: Entities not registered for VAT must issue e-invoices law VATupdate · 21 Jun 2026 · verified 15 Oct 2026 · secondary
    Applies to: Non-VAT entities · issue
  5. Norway: Mandatory B2B issuing in EHF 3.0+ via Peppol/ELMA proposed EY · 8 May 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Norwegian businesses issuing B2B invoices · issue, receive
  6. Poland: KSeF penalties start under current law (deferral to 2028 drafted) law Rzeczpospolita · undated · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: All businesses in scope of KSeF · issue, receive
  7. Portugal: Qualified electronic signature required on PDF e-invoices (move to 2028 proposed) law Fonoa · undated · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: All issuers of PDF invoices · issue
  8. Slovakia: B2B issuing, receiving and reporting via Peppol 5-corner (Act 385/2025) law KPMG · 30 Apr 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: VAT payers (issuing); all legal persons and taxable persons (receiving) · issue, receive, report
  9. Greece: End of the phase 2 transition period law vatcalc · 1 Oct 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Phase 2 businesses · issue, receive
  10. Denmark: NemHandel auto-enrolment with opt-out law VATupdate · 27 Sept 2026 · verified 15 Oct 2026 · secondary
    Applies to: Danish businesses · receive, technical
  11. Slovakia: End of the proposed penalty-free period (pending bill 1454) draft VATupdate · 14 Oct 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: All mandated businesses · issue, receive
  12. Spain: VeriFactu for all other taxpayers (delay announced, not yet in the BOE) law NCS · 8 Oct 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Taxpayers other than companies · report, technical
  13. France: SMEs and micro-enterprises must issue e-invoices and e-report law Kohen Avocats · 15 Oct 2026 · verified 15 Oct 2026 · secondary
    Applies to: PME, micro-enterprises, including franchise en base · issue, report
  14. Spain: Businesses with turnover above €8M issue, receive and report invoice status and payment law Boletín Oficial del Estado · 5 Oct 2026 · verified 15 Oct 2026 · official
    Applies to: Businesses with turnover above €8M · issue, receive, report
  15. Sweden: Report of the government inquiry on a B2B e-invoicing mandate due proposed fiskaly · undated · verified 15 Oct 2026 · secondary
    Applies to: Domestic B2B invoices · issue, receive
  16. Belgium: End of the 120% tax deduction for e-invoicing software (2024 to 2027) law Vertex · undated · verified 15 Oct 2026 · secondary
    Applies to: Businesses investing in e-invoicing software · issue, receive
  17. Germany: End of transition: paper/PDF for turnover up to €800,000 and non-mappable EDI no longer allowed law Banqup · 8 Oct 2026 · verified 15 Oct 2026 · secondary
    Applies to: Businesses with prior-year turnover up to €800,000; EDI users · issue
  18. Greece: EU derogation for the Greek system ends law vatcalc · 1 Oct 2026 · verified 15 Oct 2026 · secondary
    Applies to: Greek e-invoicing and reporting system · technical
  19. Italy: EU derogation for the Italian system ends; renewal or ViDA alignment due law internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Italian clearance system · technical

2028

  1. Belgium: Flat-rate (forfait) taxpayers lose their exemption from the mandate law Tradeshift · undated · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Flat-rate taxpayers · issue, receive
  2. Denmark: Nemhandel BIS 4 release candidate (OIOUBL 3 dropped) announced VATupdate · 27 Sept 2026 · verified 15 Oct 2026 · secondary
    Applies to: Software vendors and Access Points · technical
  3. Lithuania: B2B e-invoicing target (not legislated; 2030 also appears in sources) proposed internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Domestic B2B invoices · issue, receive
  4. Belgium: Near-real-time 5-corner e-reporting by supplier and buyer; annual client listing abolished draft EY · 31 Jul 2026 · verified 15 Oct 2026 · secondary
    Applies to: All businesses in the B2B mandate · report
  5. Germany: Issuing e-invoices mandatory for all businesses law Banqup · 8 Oct 2026 · verified 15 Oct 2026 · secondary
    Applies to: All businesses (not Kleinunternehmer, not invoices up to €250, not B2C) · issue
  6. Latvia: Structured B2B e-invoicing plus VID reporting (moved from 2026) law Sovos · undated · verified 15 Oct 2026 · secondary
    Applies to: Domestic B2B invoices · issue, receive, report
  7. Poland: KSeF penalties start if the drafted deferral (UD477) is adopted draft Rzeczpospolita · undated · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: All businesses in scope of KSeF · issue, receive
  8. Portugal: QES required on PDF e-invoices if the 2027 State Budget passes (vote 24 Nov 2026) draft VATupdate · 13 Oct 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: All issuers of PDF invoices · issue
  9. Slovenia: B2B e-invoicing mandatory for all register entities and sole traders law VATupdate · 10 Dec 2025 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: All register entities and sole traders · issue, receive
  10. Spain: VeriFactu start date announced by the Ministry of Finance on 5 Oct 2026 announced NCS · 8 Oct 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Companies and other taxpayers using invoicing software · report, technical
  11. Spain: All other businesses issue and receive e-invoices and report invoice status and payment law Boletín Oficial del Estado · 5 Oct 2026 · verified 15 Oct 2026 · official
    Applies to: All businesses with turnover up to €8M · issue, receive, report
  12. Ireland: Phase 1: large corporates issue EN 16931 e-invoices with near-real-time reporting; all businesses must be able to receive; PDF excluded announced Revenue Commissioners · 10 Feb 2026 · verified 15 Oct 2026 · official
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Large Corporates Division businesses (issuing); all businesses (receiving) · issue, receive, report

2029

  1. Denmark: OIOUBL 2.1 phased out after mid-2029 in favour of Nemhandel BIS 4 announced VATupdate · 27 Sept 2026 · verified 15 Oct 2026 · secondary
    Applies to: Software vendors and Access Points · technical
  2. United Kingdom: Mandatory e-invoicing for all B2B and B2G VAT invoices announced EY · 3 Dec 2025 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: All VAT-registered businesses · issue, receive, public sector
  3. Spain: Status and payment reporting for sole traders (natural persons) and entities taxed through their members law Boletín Oficial del Estado · 5 Oct 2026 · verified 15 Oct 2026 · official
    Applies to: Sole traders and entities taxed through their members · report
  4. Ireland: Phase 2: intra-EU B2B e-invoicing for VAT-registered businesses announced rtcsuite · undated · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: VAT-registered businesses (scope differs by source) · issue, receive

2030

  1. Hungary: General B2B e-invoicing mandate (concept only; 2027, 2028 and 2030 all appear in sources) proposed VATupdate · 2 May 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Domestic B2B invoices · issue, receive
  2. Norway: Mandatory digital bookkeeping proposed EY · 8 May 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Norwegian businesses · technical
  3. EU (all member states): ViDA: structured e-invoicing and digital reporting for intra-EU B2B supplies; recapitulative statements abolished law European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
    Applies to: All EU businesses with intra-EU B2B supplies · issue, receive, report
  4. Netherlands: Domestic B2B e-invoicing mandatory (KOR exempt) announced Fiscaal Vanmorgen · 11 Sept 2026 · verified 15 Oct 2026 · secondary
    Applies to: Domestic B2B invoices · issue, receive
  5. Slovakia: Buyer reporting to the Financial Directorate (if bill 1454 passes) draft VATupdate · 14 Oct 2026 · verified 15 Oct 2026 · secondary
    unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
    Applies to: Buyers in the B2B mandate · report

2031

  1. Netherlands: Domestic digital VAT reporting announced Fiscaal Vanmorgen · 11 Sept 2026 · verified 15 Oct 2026 · secondary
    Applies to: Domestic B2B transactions · report