E-Invoicing Deadlines 2027: Is It Mandatory for You?

Table of content

Key takeaways

There is no single EU e-invoicing deadline in 2027. Each country sets its own dates and thresholds.
On 1 January 2027, Germany ends relief for businesses above €800,000 turnover, Poland brings all taxpayers into KSeF, Slovakia starts Peppol e-invoicing and Croatia extends issuing to non-VAT taxpayers.
France's SMEs must issue e-invoices from 1 September 2027, and Spanish businesses above €8 million turnover from 6 October 2027.
Many mandates target businesses established in the country, but receiving and customer demands can still reach foreign suppliers.
Prepare now: map entities, check thresholds, confirm receiving, arrange Peppol access and clean up ERP data.

In short: Yes, for many businesses. On 1 January 2027, Germany ends its main transition period for larger companies, Poland brings its smallest taxpayers into KSeF, Slovakia starts mandatory domestic e-invoicing over Peppol, and Croatia extends issuing to non-VAT taxpayers. France and Spain follow later in 2027 for further groups.

Updated November 2026. We checked each date below against the tax authority, legislation or government page in early November 2026.

Is e-invoicing mandatory in 2027?

E-invoicing is mandatory in 2027 in several EU countries, but there is no single EU-wide deadline. Each country sets its own dates, thresholds and networks, and the rules usually cover domestic business-to-business (B2B) invoices first.

That is why "do I need e-invoicing in 2027?" has no yes-or-no answer. It depends on where you are established, where you are VAT registered, how large you are and who your customers are. The EU's own cross-border system comes later, in 2030. This guide covers the next deadlines only: those that start on 1 January 2027 or during 2027.

What changes on 1 January 2027?

Four countries change their rules on 1 January 2027: Germany, Poland, Slovakia and Croatia. In each case, a group of businesses that could still send paper, PDF or other non-standard invoices must now issue structured e-invoices.

Germany: the transition ends for larger businesses

Since 1 January 2025, a domestic B2B invoice in Germany must in principle be an e-invoice in a structured format that follows the European standard. This applies where both supplier and customer are established in Germany, and the recipient's consent is no longer needed (§ 14 UStG). Transition rules let suppliers keep using paper or other formats for supplies made in 2025 and 2026. For supplies in 2027, that relief only remains for businesses whose total prior-year turnover was €800,000 or less. EDI invoices under the existing procedure may also continue through 2027 (§ 27(38) UStG). From 1 January 2028, the transition is over for everyone. For formats such as XRechnung and ZUGFeRD, see our guide to e-invoicing in Germany.

Poland: KSeF covers all taxpayers

Poland's National e-Invoice System (KSeF 2.0) became mandatory for large businesses and for receiving invoices on 1 February 2026, and for most other businesses on 1 April 2026 (KSeF, Ministry of Finance). The smallest firms got extra time. Until 31 December 2026, they may issue invoices outside KSeF only if their monthly sales on such invoices do not exceed PLN 10,000 including VAT. From 1 January 2027, the obligation to issue invoices in KSeF covers all taxpayers (Tax Administration Chamber in Wrocław). On penalties, the Council of Ministers adopted a draft bill in October 2026 to extend the period when KSeF penalties are not applied until 31 December 2027. It is a draft and still needs parliament's approval (Ministry of Finance). Read more in our Poland e-invoicing guide.

Slovakia: domestic e-invoicing over Peppol

Slovakia's e-invoicing law takes effect on 1 January 2027 (Financial Administration). All Slovak VAT payers must issue e-invoices for domestic transactions. Every legal entity and every business that is a taxable person must be able to receive them. Invoices travel in Peppol BIS format through a certified delivery provider, which also reports invoice data to the Financial Administration. VAT payers registered in Slovakia but not established there are outside the issuing rule. Fines can reach €10,000, and up to €100,000 for repeated breaches (Financial Administration FAQ).

Croatia: non-VAT taxpayers start issuing

Under Fiscalisation 2.0, Croatian VAT-registered taxpayers have exchanged structured e-invoices (eRačun) since 1 January 2026. From 1 January 2027, taxpayers outside the VAT system, such as income tax and profit tax payers, must also issue eRačun and fiscalise them. A PDF sent by email does not count as an eRačun (Tax Administration).

Which other e-invoicing deadlines fall in 2027?

France and Spain have deadlines later in 2027. The UK and the EU have set dates for 2029 and 2030, but the preparation work starts now.

France, 1 September 2027: Small and medium businesses and micro-enterprises must start issuing e-invoices. Since 1 September 2026, all businesses must be able to receive them, and large and mid-sized companies must already issue them. Invoices go through an approved platform (plateforme agréée) (impots.gouv.fr). See our France e-invoicing guide.
Spain, 6 October 2027: Order HAC/1028/2026 entered into force on 6 October 2026. Businesses with turnover above €8 million must issue, send and receive B2B e-invoices from 6 October 2027 and report invoice and payment status. All other businesses and professionals follow on 6 October 2028 (Spanish Tax Agency).
United Kingdom, April 2029: Budget 2026 confirmed that VAT invoices must be issued and received as e-invoices from April 2029 (HM Treasury). The roadmap names Peppol as the core framework, covers domestic B2B and public bodies, and plans technical consultations in spring 2027 (HMRC). A consultation on digital reporting runs until 20 January 2027.
EU, 1 July 2030: Under VAT in the Digital Age (ViDA), digital reporting will apply to cross-border B2B transactions from 1 July 2030. Member states can already introduce domestic e-invoicing mandates under specific conditions (European Commission).

Which countries change their e-invoicing rules in 2027?

The table lists the 2027 changes we confirmed with official sources. Belgium is included because its mandate is already live and still catches businesses out.

Country	What changes	Date	Who is affected	Format / network
Germany	Transition ends for issuing domestic B2B e-invoices	1 Jan 2027	Businesses established in Germany with prior-year turnover above €800,000 (all others from 1 Jan 2028)	Structured format under the European standard (e.g. XRechnung, ZUGFeRD)
Poland	Issuing in KSeF for all taxpayers	1 Jan 2027	Taxpayers with monthly invoiced sales up to PLN 10,000 that used the exemption	KSeF 2.0 (FA structured schema)
Slovakia	Mandatory domestic e-invoicing and invoice data reporting	1 Jan 2027	Slovak VAT payers (issuing); all legal entities and businesses (receiving)	Peppol BIS via certified provider
Croatia	Issuing eRačun extended	1 Jan 2027	Taxpayers outside the VAT system	Structured XML, fiscalisation to Tax Administration
France	Issuing e-invoices	1 Sep 2027	SMEs and micro-enterprises	Approved platforms
Spain	Issuing, sending and receiving B2B e-invoices	6 Oct 2027	Businesses with turnover above €8 million	Structured e-invoice; Tax Agency public solution available
Belgium	Already live: structured B2B e-invoices	Since 1 Jan 2026	Belgian VAT-liable businesses	Peppol

Belgium's obligation applies to invoices between Belgian enterprises liable to VAT. Businesses registered for VAT there without an establishment are not covered for now (FPS Finance).

Do foreign businesses need e-invoicing in 2027?

Often not for issuing, but it depends on the country. Many mandates target businesses established in the country, while non-established VAT registrants are excluded or treated separately.

Germany's B2B rule applies where both parties are established in Germany. Slovakia excludes VAT payers registered there without an establishment from the issuing duty, and so does Belgium for now. Receiving is a different matter. Your local customers may move to e-invoices for their purchases, and some will expect their suppliers to connect to the same network. Check each country where you have a VAT number, an entity or a branch.

What should you do before 1 January 2027?

Start with a map of where you invoice and which rules apply. Then fix data and connectivity before the deadline, not after.

Map entities and VAT registrations by country. List every legal entity, branch and VAT number, and the invoice flows each one sends and receives.
Check turnover thresholds. Confirm your prior-year turnover for Germany (€800,000) and Spain (€8 million), and your monthly invoiced sales for Poland (PLN 10,000).
Check your receiving capability. Germany, France, Poland, Slovakia and Croatia already require, or will soon require, businesses to accept structured e-invoices.
Arrange network access. For Peppol countries such as Slovakia and Belgium, you need a Peppol access point or a certified provider. Learn the basics in our Peppol guide.
Clean up ERP and master data. Structured invoices fail on missing VAT numbers, wrong tax codes or bad addresses. Fix customer data and invoice templates first.
Test with key customers and suppliers. Send test invoices, confirm they arrive and are accepted, and agree on who handles rejections.
Review archiving. Check how you will store e-invoices and their status messages for the retention period each country requires.

Where can you learn more about Taxually e-invoicing?

Taxually hosted a free live webinar on 29 October 2026 that covered what changes and when in Germany, Poland and Spain, with a live demo of one invoice going from a business system to the tax authority and back. The event page says everyone who signs up receives the recording. Find it on our e-invoicing webinar page. To see how the product connects to tax authorities and to Peppol through one API, visit Taxually e-invoicing.

Sources

How Taxually handles this

Taxually e-invoicing lets you submit invoices to tax authorities through one API, with direct connections to platforms such as Poland KSeF and Germany XRechnung and access to the Peppol network as a certified Peppol Access Point. It generates the right format for each country from one common data model and returns a clear clearance status. Cleared data flows into your VAT returns, and VAT specialists help when an invoice is rejected.

Related guides:

Author

Taxually Editorial Team

•

Content team

The Taxually Editorial Team writes Taxually's guides and news on VAT, sales tax, e-invoicing and environmental taxes for online sellers and growing businesses. Articles are based on official sources, such as national tax authorities and the European Commission, and aim to explain complex rules in plain language.

FAQ

Frequently asked questions

Is e-invoicing mandatory in the EU in 2027?

Not EU-wide. Individual countries set their own mandates. In 2027, new obligations start in Germany, Poland, Slovakia and Croatia on 1 January, in France on 1 September and in Spain on 6 October. EU-wide digital reporting for cross-border B2B sales starts on 1 July 2030.

When is e-invoicing mandatory in Germany?

Businesses must be able to receive e-invoices since 1 January 2025. For supplies in 2027, only businesses with prior-year turnover of €800,000 or less may still use paper or other formats. From 1 January 2028, all businesses established in Germany must issue e-invoices for domestic B2B supplies.

Do small businesses in Poland need KSeF in 2027?

Yes. The exemption for taxpayers with monthly invoiced sales up to PLN 10,000 ends on 31 December 2026. From 1 January 2027, all taxpayers must issue invoices in KSeF. A draft bill would delay KSeF penalties until 31 December 2027.

Is Slovakia's e-invoicing mandate based on Peppol?

Yes. From 1 January 2027, Slovak VAT payers issue domestic e-invoices in Peppol BIS format through a certified delivery provider. The provider also reports invoice data to the Financial Administration.

When must SMEs in France issue e-invoices?

From 1 September 2027. Since 1 September 2026, all businesses in France must be able to receive e-invoices, and large and mid-sized companies must already issue them through approved platforms.

When does Spain's B2B e-invoicing mandate start?

On 6 October 2027 for businesses with turnover above €8 million, and on 6 October 2028 for all other businesses and professionals. The dates count from the entry into force of Order HAC/1028/2026 on 6 October 2026.

Does the UK require e-invoicing in 2027?

No. The UK has confirmed mandatory VAT e-invoicing from April 2029, using Peppol as the core framework. Consultations and guidance follow during 2027 and 2028.

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Is E-Invoicing Mandatory in 2027? EU Deadlines and What to Do Now

E-invoicing becomes mandatory for more businesses in 2027. Germany, Poland, Slovakia and Croatia change rules on 1 January, France on 1 September and Spain on 6 October. This guide lists who is affected and the steps to take before the deadlines.

Key takeaways

Is e-invoicing mandatory in 2027?

What changes on 1 January 2027?