E-Invoicing Mandates by Country: 2026–2030 Tracker

In short: As of November 2026, mandatory B2B e-invoicing is live in Italy, Poland, Belgium, Croatia, Romania, France (large and mid-sized companies) and Greece (all in-scope businesses). Germany, Spain, Slovakia, Latvia, Ireland and the UAE follow in 2027–2028, and the UK in April 2029. From 1 July 2030, ViDA adds e-invoicing and digital reporting for intra-EU B2B trade.

This tracker lists each country's scope, model, format, start dates and status as of 4 November 2026. Every date links to the tax authority, official journal or European Commission page it came from. Rules change often, so check the source before you act. For country deep dives, follow the links to our existing guides, or see which e-invoicing deadlines fall in 2027.

Updated November 2026: We added the UK (April 2029) and Ireland (November 2028), set Spain's fixed start dates, noted Poland's 2027 penalty deferral bill and updated Greece, France, Belgium and Estonia.

What is the difference between clearance, post-audit and Peppol models?

The model decides when the tax authority sees an invoice. In a clearance model, the authority must validate the invoice before it is legally valid. In a post-audit model, invoices go straight to the buyer and the authority checks data later.

• Clearance (continuous transaction control): the invoice passes through a government platform, which checks it and assigns an identifier. Italy's SDI, Poland's KSeF, Romania's RO e-Factura and Saudi Arabia's Fatoora integration phase work this way.
• Real-time or near-real-time reporting: the seller sends the invoice to the buyer. Invoice data goes to the authority at the same time or soon after. Hungary's Online Számla and Croatia's fiscalisation of eRačun are examples.
• Post-audit: the invoice must be electronic and structured, but nothing is sent to the authority per invoice. Germany's 2025–2028 regime is post-audit for now.
• Peppol and "five-corner" models: invoices travel between certified access points on the Peppol network. Belgium uses Peppol without reporting today. Other countries, such as the UAE and Singapore, combine Peppol exchange with a data copy to the tax authority.

The model matters for system design. Clearance needs a live connection and error handling before the invoice reaches the customer. Post-audit needs correct structured data and archiving, but fewer real-time dependencies. For a deeper look at the data side, read VAT data automation for CTC and e-invoicing.

What does ViDA change for e-invoicing in the EU?

ViDA makes e-invoicing the default for cross-border B2B trade inside the EU from 1 July 2030. It also lets Member States introduce domestic e-invoicing mandates without asking Brussels for a derogation.

• Legal basis: Council Directive (EU) 2025/516 of 11 March 2025, in force since 14 April 2025. EUR-Lex
• Cross-border digital reporting: digital reporting requirements apply to intra-EU B2B transactions from 1 July 2030, based on e-invoicing. European Commission
• Domestic mandates: since entry into force, Member States can introduce mandatory e-invoicing under specific conditions. European Commission
• Convergence: by 1 January 2035, Member States with a domestic real-time reporting system must align it with the EU model. European Commission

Our explainer ViDA adopted: what it means for businesses covers the platform economy and single VAT registration pillars too.

Which EU countries have live B2B e-invoicing mandates in 2026?

Seven EU countries have a live, general B2B mandate as of November 2026: Italy, Romania, Poland, Belgium, Croatia, France and Greece. Hungary has had real-time invoice reporting for every invoice since 2021.

• Italy: scope B2B and B2C (B2G since 2014–2015); model clearance via the Sistema di Interscambio (SDI); format FatturaPA XML, aligned with EN 16931; mandatory for all VAT-registered businesses since 1 January 2019, and for flat-rate taxpayers since January 2024; status live. European Commission · Italy VAT guide
• Romania: scope B2G, B2B and B2C; model clearance via RO e-Factura; format RO_CIUS (national CIUS of EN 16931); B2B mandatory since 1 January 2024 and B2C since 1 January 2025; invoices go to the system within 5 calendar days of issue; status live. OUG 69/2024 · European Commission · Romania VAT guide
• Poland: scope B2B (KSeF); model clearance, each invoice gets a KSeF number; format FA(3) structured XML from 1 February 2026; mandatory issuing from 1 February 2026 for taxpayers whose 2024 sales exceeded PLN 200 million, and from 1 April 2026 for all others; everyone receives through KSeF from 1 February 2026; taxpayers invoicing up to PLN 10,000 gross a month are exempt until the end of 2026, so KSeF is mandatory for all taxpayers from 1 January 2027; no penalties for KSeF errors until the end of 2026; on 20 October 2026 the Council of Ministers adopted a draft bill that would defer penalties until 31 December 2027, which is not yet law; status live. Ministry of Finance, 20 October 2026 · Ministry of Finance, KSeF launch · KSeF FA(3) brochure · our Poland guide
• Belgium: scope domestic B2B between Belgian VAT-registered businesses; model Peppol exchange with no clearance; format structured invoice following the European standard (Peppol BIS by default); mandatory from 1 January 2026; non-established businesses without a Belgian establishment are not subject to the obligation; e-reporting is planned for 2028 in the federal coalition agreement but is not yet in Belgian law (FPS Finance); status live since 1 January 2026. FPS Finance e-invoice FAQ · European Commission · our Belgium guide
• Croatia: scope B2B (Fiscalisation 2.0); model decentralised exchange with fiscalisation, where issuer and recipient both report invoice data; format EU standard with a Croatian extension; VAT-registered businesses exchange eRačun from 1 January 2026; non-VAT-registered taxpayers must also issue eRačun from 1 January 2027; status live. Croatian Tax Administration · Croatia VAT guide
• France: scope domestic B2B e-invoicing plus e-reporting for B2C and cross-border transactions; model decentralised exchange through approved platforms (plateformes agréées), with data sent to the tax authority; formats UBL, CII and Factur-X; since 1 September 2026, all businesses must be able to receive e-invoices, and large and mid-sized companies must issue them through an approved platform (impots.gouv.fr); small and micro-enterprises must issue from 1 September 2027 (impots.gouv.fr); status live for phase 1. French Ministry of Economy · our France guide
• Greece: scope domestic B2B and B2G; model e-invoices issued through a certified e-invoicing provider or AADE apps and transmitted to myDATA; businesses with 2023 gross revenue above €1 million in scope from 2 March 2026 (transition to 3 May 2026); all others since 2 November 2026, with a transition period to 31 January 2027; from 1 February 2027, ERP-only transmission to myDATA ends; status live for both phases, with no postponement announced by AADE. AADE FAQ · AADE press release, 30 September 2026 · our Greece guide · Greece VAT guide
• Hungary: scope all invoices, including B2B, B2C, intra-EU and exports; model real-time invoice reporting (RTIR) to the tax authority's Online Számla system, not a B2B e-invoicing mandate; RTIR in place since 2018 and extended to all transactions from 1 January 2021; status live. European Commission · Hungary VAT guide

Which EU mandates start between 2027 and 2030?

Germany, Spain, Slovakia, Latvia and Ireland have adopted or scheduled B2B mandates for 2027–2028. Every Member State will need e-invoicing for intra-EU B2B supplies from 1 July 2030.

• Germany: scope domestic B2B; model post-audit, no per-invoice reporting yet; formats XRechnung and ZUGFeRD (EN 16931); all businesses must be able to receive e-invoices since 1 January 2025; businesses with turnover above €800,000 must issue them from 1 January 2027; all businesses from 1 January 2028; EDI invoices remain allowed until the end of 2027; status receipt live, issuance phased. § 27(38) UStG · European Commission · our Germany guide
• Spain (B2B e-invoicing, Ley Crea y Crece): scope B2B; model decentralised exchange with a free public solution run by the AEAT; private platforms must send a UBL copy of each invoice to the public solution; formats UBL, CII, EDIFACT and Facturae, on the EN 16931 model; buyers report full payment within 4 calendar days; Royal Decree 238/2026 was published on 31 March 2026; Order HAC/1028/2026 was published on 5 October 2026 and entered into force on 6 October 2026; the obligation applies from 6 October 2027 for businesses with turnover above €8 million, and from 6 October 2028 for all others; status adopted, dates fixed. AEAT · BOE, RD 238/2026 · BOE, Order HAC/1028/2026 · our Spain guide
• Spain (VERI*FACTU): scope billing software of all businesses and professionals not exempt; model certified billing systems that create tamper-proof invoice records; companies filing corporate income tax must adapt their systems before 1 January 2027, and all other taxpayers before 1 July 2027; on 5 October 2026 the Ministry of Finance announced a plan to move these obligations to October 2028, which still needs approval (Ministry of Finance); status postponed, not yet in force. AEAT
• Slovakia: scope domestic B2B, extending to intra-EU supplies from July 2030; model Peppol-based exchange with online reporting to the tax authority; format Peppol BIS (EN 16931, UBL 2.1) sent through certified delivery service providers; legal basis Act No. 385/2025 amending the VAT Act; mandatory from 1 January 2027, with voluntary use available since Q2 2026; status adopted. Financial Administration · European Commission · Slovakia VAT guide · our Slovakia guide
• Latvia: scope B2G since 1 January 2025 and B2B from 1 January 2028; model decentralised, using the state eAddress platform or commercial operators; no real-time reporting system; status B2G live, B2B scheduled. European Commission · our Latvia update
• Ireland: scope domestic B2B, then cross-border EU B2B; model e-invoicing with real-time reporting to Revenue; phase 1 from 1 November 2028, when VAT-registered large corporates (about 2,400 businesses) must issue e-invoices and all businesses must be able to receive them; phase 2 from November 2029 for VAT-registered businesses in zero-rated cross-border EU B2B trade; phase 3 in July 2030 under ViDA; the legal basis is in the Finance (No. 2) Bill 2026, which is still going through the legislative process; status announced, legislation pending. Revenue, 22 October 2026 · Revenue timeline · our Ireland guide
• Estonia: scope B2G mandatory since 1 July 2019; since 1 July 2025, entities registered as e-invoice recipients can require e-invoices in the European standard; according to the European Commission, a real-time VAT reporting system is in testing and planned to go live in 2027; status buyer's-choice live. European Commission · Estonia VAT guide
• Portugal: scope no general B2B e-invoicing mandate; national format CIUS-PT for B2G; PDF invoices are accepted as electronic invoices for tax purposes until 31 December 2026; status no B2B mandate. Portuguese Tax Authority circular · European Commission · Portugal VAT guide
• All EU Member States (ViDA): scope intra-EU B2B supplies; model e-invoicing plus digital reporting to the tax authority; start 1 July 2030; status adopted. European Commission

Not every country fits in one line. For invoice content rules that still apply on paper, see EU VAT invoice requirements. For a wider EU primer, read our guide to electronic invoicing in the EU.

Which non-EU countries require e-invoicing?

Outside the EU, Saudi Arabia, India and Malaysia already run mandatory systems. The UAE starts on 1 January 2027 for large businesses, and the UK requires e-invoices from 1 April 2029. Singapore is phasing in InvoiceNow to 2031.

• Saudi Arabia: scope resident VAT-registered businesses, B2B and B2C; model clearance for standard tax invoices before they reach the buyer, and reporting within 24 hours for simplified (B2C) invoices; format XML, or PDF/A-3 with embedded XML; Phase 1 from 4 December 2021 and Phase 2 from 1 January 2023, rolled out in waves; wave 24 covers taxpayers with VAT-able revenue above SAR 375,000 in 2022, 2023 or 2024, integrating by 30 June 2026; status live. ZATCA · ZATCA wave 24 · our Saudi Arabia guide
• United Arab Emirates: scope B2B and B2G; model OpenPeppol-based exchange through Accredited Service Providers, with data shared with the tax authority; pilot from 1 July 2026; businesses with revenue of AED 50 million or more had to appoint a provider by 30 October 2026 and must go live by 1 January 2027; smaller businesses appoint by 31 March 2027 and go live by 1 July 2027; government entities go live by 1 October 2027; status pilot live, mandate scheduled. UAE Ministry of Finance · MoF amendment, May 2026 · UAE VAT guide
• United Kingdom: scope VAT invoices for B2B and B2G supplies between VAT-registered persons; consumer sales and cross-border transactions are out of scope; model Peppol as the core interoperability framework, with certified access points; mandatory from 1 April 2029, as confirmed at Budget 2026; the enabling legislation is in Finance Bill 2026-27, expected to become law in spring 2027; HMRC will consult on standards in spring 2027 and has not decided whether to add digital reporting; status confirmed, legislation pending. HMRC e-invoicing roadmap · Budget 2026 OOTLAR, para 1.58 · our UK guide
• Malaysia: scope B2B, B2C and B2G; model validation of each e-invoice through the tax authority's MyInvois system; phases by annual turnover: above RM100 million from 1 August 2024; RM25–100 million from 1 January 2025; RM5–25 million from 1 July 2025; up to RM5 million from 1 January 2026; taxpayers below RM3 million are exempt; status live. LHDN (HASiL)
• Singapore: scope GST-registered businesses, sales and purchases; model InvoiceNow (Peppol) with invoice data transmitted to IRAS; newly incorporated voluntary registrants from 1 November 2025; all new voluntary registrants from 1 April 2026; new compulsory registrants and existing registrants with supplies up to S$200,000 from 1 April 2028; then by size in 2029 and 2030; all remaining registrants from 1 April 2031; status phasing in. IRAS FAQ, 23 September 2026 · Singapore GST guide
• India: scope B2B supplies, exports and supplies to SEZs; model clearance, where the Invoice Registration Portal returns an IRN and QR code and a B2B invoice is valid only with a valid IRN; format INV-01 JSON schema; mandatory for taxpayers with aggregate annual turnover of ₹5 crore and above from 1 August 2023; status live. GST portal · IRIS IRP notice
• Mexico: e-invoicing uses the CFDI system administered by the tax authority (SAT). Check the SAT's current CFDI version and rules before you build.

Do non-resident businesses have to comply?

It depends on the country. Some mandates cover only established businesses, while others cover anyone registered for VAT locally.

• Belgium: VAT-registered businesses without a Belgian establishment are not subject to the B2B obligation. FPS Finance
• Saudi Arabia: the e-invoicing rules apply to resident taxable persons; non-residents are not required to issue electronic invoices. ZATCA guideline
• Singapore: overseas entities are excluded from the InvoiceNow requirement. IRAS
• Romania: the B2C rule applies to Romanian-established operators; check the legal text for your position. OUG 69/2024

Even where you are out of scope for issuing, your customers may still need to receive structured invoices. Agree the format with them early. For the EU rules country by country, see do foreign companies need to e-invoice in the EU?

How should a business prepare for e-invoicing mandates?

Start with a map of where you issue invoices and which rules apply. Then fix your master data, choose a connection model and test before each go-live date.

1. Map your obligations. List every country where you are VAT-registered or established. Note the date, scope and model for each one, using the lists above.
2. Clean your master data. Structured invoices fail on bad VAT numbers, addresses, units and tax codes. Validate customer and supplier data first.
3. Check receiving as well as sending. Several mandates, such as Germany, France and Poland, start with an obligation to receive. Your accounts payable team needs a process for structured inbound invoices.
4. Plan for rejections. Clearance systems can reject an invoice. Decide who fixes errors and how fast, because an uncleared invoice may not be valid.
5. Review archiving. Keep the structured file as the legal original, not only a PDF view.
6. Test on official sandboxes. Most authorities offer test environments. Run your real invoice types, including credit notes and self-billing.
7. Watch the calendar. Dates move. Greece, Spain, Poland and the UAE all changed deadlines or penalty dates in 2026.

How do you choose an e-invoicing provider?

Choose based on the countries you need now and in 2030, and on how much of the work you want to own. The main choice is between one multi-country API and separate local providers.

• Country coverage: check that the provider covers every mandate on your map, including those starting in 2027–2028.
• Connection type: ask whether it connects directly to clearance platforms such as SDI, KSeF and RO e-Factura, or only through Peppol.
• Certifications: look for a certified Peppol Access Point and any national accreditation. Examples are an approved platform in France or an Accredited Service Provider in the UAE.
• Single data model: a single API means one integration and one invoice payload. Per-country tools can go deeper locally but multiply integrations and error formats.
• Error handling: rejection messages should come back in a consistent, readable form, with the exact field that failed.
• Change management: ask how the provider tracks schema and date changes, and how much notice you get.
• Tax expertise: technical mapping is not enough. Check who answers questions on VAT treatment, self-billing and corrections.
• Archiving and audit trail: confirm storage periods and access to original files for audits.

Typical options include ERP vendors' built-in modules, local e-invoicing specialists, global e-invoicing networks and developer-focused APIs. Taxually offers an e-invoicing API that connects to 32 countries through direct authority connections and the Peppol network. We describe how it was built in How we built a unified e-invoicing API. If Peppol is new to you, start with What is Peppol?

Sources

• Council Directive (EU) 2025/516 (ViDA), EUR-Lex
• European Commission: VAT in the Digital Age
• Council of the EU: ViDA adoption, 11 March 2025
• European Commission: eInvoicing country pages (Italy, Romania, Belgium, Germany, Hungary, Slovakia, Latvia, Estonia, Portugal)
• Polish Ministry of Finance: KSeF launch
• KSeF: FA(3) logical structure brochure
• Belgium FPS Finance: B2B e-invoicing FAQ
• French Ministry of Economy: facturation électronique
• Spain BOE: Royal Decree 238/2026
• Spain BOE: Order HAC/1028/2026
• Spain AEAT: VERI*FACTU deadline extension
• Croatian Tax Administration: eRačun issuers and recipients
• Greece AADE: mandatory e-invoicing FAQ
• Greece AADE: press release, 30 September 2026
• Romania ANAF: Emergency Ordinance 69/2024
• Portugal AT: Ofício-Circulado 25101/2026
• ZATCA: Detailed Guidelines for E-Invoicing
• UAE Ministry of Finance: e-invoicing decisions and timelines
• Malaysia LHDN: e-Invoice implementation timeline
• Singapore IRAS: GST InvoiceNow FAQ
• India GST portal: e-invoicing overview
• HMRC: Roadmap for e-invoicing implementation (28 October 2026)
• HM Treasury: Budget 2026 overview of tax legislation and rates (para 1.58)
• Spain AEAT: Order HAC/1028/2026 start dates
• Polish Ministry of Finance: draft bill deferring KSeF penalties (20 October 2026)
• Germany: § 27 UStG transitional rules
• Slovakia Financial Administration: eFaktúra
• Revenue Ireland: VAT Modernisation and Finance (No. 2) Bill 2026 (22 October 2026)
• Revenue Ireland: VAT Modernisation timeline
• France impots.gouv.fr: facturation électronique
• Belgium FPS Finance: e-reporting FAQ