Key takeaways
- A VAT number alone does not create a fixed establishment under EU law.
- Belgium, Poland, Germany, France, Croatia and Slovakia exclude non-established, VAT-registered-only businesses from their domestic B2B e-invoicing mandates.
- Spain looks at the customer: invoices to businesses established in Spain are likely in scope from 6 October 2027 (above €8 million) or 6 October 2028.
- France replaces e-invoicing with e-reporting for foreign companies without a permanent establishment.
- Customers may still ask for Peppol or KSeF invoices, and ViDA brings intra-EU B2B e-invoicing from 1 July 2030.
In short: Usually not. In Belgium, Poland, Germany, France, Croatia and Slovakia, a foreign business that is only VAT-registered, with no seat or fixed establishment there, is outside the domestic B2B e-invoicing obligation. Spain is the main exception: it looks at where the customer is established, so foreign suppliers to Spanish businesses will likely have to e-invoice from October 2027 or 2028.
Updated October 2026. This guide reflects Spain's Order HAC/1028/2026, published on 5 October 2026, and the official guidance in each country as of 27 October 2026.
Does a VAT number make a foreign company "established" in a country?
No. EU law says a VAT number alone does not create a fixed establishment, and most e-invoicing mandates only apply to businesses established in the country.
Under EU rules, a fixed establishment needs "a sufficient degree of permanence and a suitable structure in terms of human and technical resources." The same article adds that "the fact of having a VAT identification number shall not in itself be sufficient" to create one (Article 11, Regulation (EU) 282/2011, EUR-Lex).
This matters because the EU's own e-invoicing rules point the same way. Since the ViDA reform, Member States may "require taxable persons established within their territory to issue electronic invoices" for domestic supplies (Directive (EU) 2025/516, EUR-Lex). So a UK or US company that holds, for example, a Belgian or Polish VAT number for stock, events or distance sales is normally treated as non-established. That is the starting point. Each country then writes its own scope rules, and those rules differ.
Which countries require non-established businesses to e-invoice?
Of the seven countries below, only Spain is set to bring non-established suppliers into scope, and only for sales to customers established in Spain. The others exclude businesses without a local seat or establishment.
| Country | B2B mandate status | Must a non-established, VAT-registered business ISSUE e-invoices? | Must it RECEIVE e-invoices? | Primary source |
|---|---|---|---|---|
| Belgium | Structured e-invoices via Peppol mandatory for B2B since 1 January 2026 | No. VAT-registered persons without a Belgian permanent establishment "are not subject to the obligation," even if VAT-identified in Belgium. The law may still be amended. | No (same exclusion) | (FPS Finance e-invoicing FAQ) |
| Poland | KSeF mandatory from 1 February 2026 (large taxpayers) and 1 April 2026 (others) | No, if it has no seat or fixed establishment in Poland, or its fixed establishment does not take part in the supply. Voluntary use is allowed. | Not via KSeF if it has no Polish NIP. Polish suppliers still issue in KSeF and hand over the invoice in an agreed form, such as PDF with a QR code. | (KSeF scope page) (KSeF 2.0 Q&A) |
| Germany | E-invoices required for domestic B2B supplies since 2025, with transition rules until the end of 2026 (end of 2027 for issuers with prior-year turnover up to €800,000) | No. The rule applies only when both supplier and customer are resident in Germany (seat, management, or a permanent establishment involved in the supply). | No (same test applies to the customer) | (§ 14 UStG) (§ 27(38) UStG) |
| France | All businesses must receive from 1 September 2026; large and mid-sized companies issue from 1 September 2026; small and micro companies from 1 September 2027 | No. E-invoicing "does not apply to foreign companies that do not have a permanent establishment in France." E-reporting applies instead. | No (e-invoicing scope is operations between businesses established in France) | (impots.gouv.fr) (economie.gouv.fr) |
| Spain | From 6 October 2027 (volume of operations above €8 million) and 6 October 2028 (all others) | Likely yes, when the customer is a business established in Spain. The decree turns on where the customer is established and does not carve out foreign suppliers. | No. A customer is in scope only if it has its seat, a permanent establishment or its domicile in Spain. | (Royal Decree 238/2026, BOE) (Order HAC/1028/2026, BOE) |
| Croatia | Fiscalization 2.0: eRačun issue and receive obligations for VAT-registered businesses from 1 January 2026 | No. Issuers must have a seat, residence or habitual abode in Croatia. | No. The recipient definition also requires a Croatian seat or residence. | (Fiscalization Act, Narodne novine 89/2025) |
| Slovakia | Domestic B2B e-invoices from 1 January 2027 | No. The rule "does not apply" to suppliers registered for VAT under § 5 (non-established). | No domestic obligation. Slovak suppliers must e-invoice only customers with a seat, place of business or establishment in Slovakia. | (Financial Directorate FAQ, 11 Sept 2026) |
What is different about Spain?
Spain defines scope from the customer side. If you invoice a business established in Spain, your invoice is likely in scope, even if you are only VAT-registered there.
Royal Decree 238/2026 requires e-invoices when the recipient is a business or professional with its seat of economic activity in Spain, or failing that a permanent establishment, domicile or habitual residence there (Royal Decree 238/2026, Art. 3, BOE). The deadlines run from the entry into force of the ministerial order: 12 months for businesses whose volume of operations exceeded €8 million in the prior year, and 24 months for everyone else. Order HAC/1028/2026 was published on 5 October 2026 and entered into force the next day (Order HAC/1028/2026, BOE). That gives 6 October 2027 and 6 October 2028.
The practical rules are also set out in the decree:
- Invoices must follow the EN 16931 data model, in UBL, CII, EDIFACT or Facturae syntax. Peppol BIS messages are accepted on private platforms.
- You can use the free public solution of the Spanish Tax Agency, a private platform, or both. Private platforms must send a UBL copy to the public solution.
- Customers must report acceptance, rejection and full payment back to the supplier, generally within four calendar days.
On the purchase side, a foreign business with only a Spanish VAT number is not an in-scope recipient. One open point: many domestic B2B sales by non-established suppliers fall under the Spanish reverse charge. The decree does not address these explicitly, so confirm your position with an adviser before 2027.
What do non-established businesses still have to do in France?
They do not e-invoice, but they may have to e-report. France requires foreign companies without a permanent establishment to send transaction and payment data through an authorized platform.
According to the French tax administration, e-reporting covers, among other things, taxable sales in France to non-established customers, non-exempt intra-Community acquisitions in France, and B2C sales subject to French VAT (unless declared through the OSS). Large and mid-sized sellers start on 1 September 2026, smaller sellers on 1 September 2027, and buyers liable for VAT on 1 September 2027 (impots.gouv.fr). Choose your authorized platform before your start date.
Do my local customers and suppliers still expect e-invoices?
Often, yes. Being out of scope does not stop your established customers and suppliers from using e-invoicing networks, and Peppol is the common route.
In Belgium, Peppol is the default channel, and the FPS Finance FAQ says you need "software connected to the Peppol network to send, receive and process e-invoices" (FPS Finance e-invoicing FAQ). Slovakia also builds its domestic system on Peppol (Financial Directorate FAQ). Poland allows non-established businesses to issue in KSeF voluntarily (KSeF scope page). Large customers may ask you to send structured invoices anyway, simply to keep their own processes consistent. For background, read What is Peppol? All You Need to Know.
What changes with ViDA from 1 July 2030?
From 1 July 2030, intra-EU B2B supplies move to mandatory e-invoicing with digital reporting. At that point, being "non-established" no longer keeps cross-border invoices out of a structured format.
Directive (EU) 2025/516 requires Member States to apply the new e-invoicing rules in Article 218 and the intra-Community digital reporting in Article 262 from 1 July 2030. The digital reporting replaces recapitulative statements for intra-Community transactions (Directive (EU) 2025/516, EUR-Lex). Slovakia's FAQ also expects its obligation to extend to cross-border supplies from 1 July 2030 (Financial Directorate FAQ). Groups that build e-invoicing capability now will need it anyway by 2030.
What should a foreign VAT-registered business do now?
Start by confirming whether you have a fixed establishment in each country, then map each sales and purchase flow against the local rules.
- List every country where you hold a VAT number and record whether you have a seat, branch, staff or other fixed establishment there.
- For Spain, list customers established in Spain and estimate your volume of operations against the €8 million threshold. Plan for 6 October 2027 or 6 October 2028.
- For France, check which sales and purchases need e-reporting and choose an authorized platform before 1 September 2026 or 1 September 2027.
- For Belgium, Poland, Germany, Croatia and Slovakia, document why you are out of scope, and review it if you open an office or warehouse with staff.
- Ask key customers how they want to receive invoices. Many will prefer Peppol or KSeF even if you are not required to use them.
- Prepare your billing data for EN 16931 now, so you are ready for Spain and for ViDA in 2030.
Want to see how this works in practice? Join the Taxually e-invoicing webinar on 29 October 2026 for a live demo covering Germany, Poland and Spain. Country detail is in our guides to e-invoicing in Spain, Belgium and France.
Sources
- Council Implementing Regulation (EU) No 282/2011, Article 11 (EUR-Lex)
- Council Directive (EU) 2025/516 (ViDA) (EUR-Lex)
- FPS Finance Belgium: general questions B2B e-invoicing
- Ministry of Finance Poland: scope of mandatory KSeF
- Ministry of Finance Poland: KSeF 2.0 questions and answers
- Germany: § 14 UStG and § 27 UStG
- impots.gouv.fr: e-reporting for foreign companies without a permanent establishment
- economie.gouv.fr: e-invoicing for businesses
- Spain: Royal Decree 238/2026 (BOE-A-2026-7295)
- Spain: Order HAC/1028/2026 (BOE-A-2026-20587)
- Croatia: Fiscalization Act (Narodne novine 89/2025)
- Slovakia Financial Directorate: eFaktúra FAQ (11 September 2026)
How Taxually handles this
Taxually e-invoicing lets you submit e-invoices through one API using a common data model, generates the right format for each country, and returns normalized clearance statuses. Taxually is a certified Peppol Access Point. For the VAT registrations and returns behind these invoices, CrossTax handles VAT registration and VAT, OSS and IOSS returns.
Related guides:
Frequently asked questions
Do foreign companies need to e-invoice in the EU?
Usually not, if they are only VAT-registered and have no seat or fixed establishment in the country. Belgium, Poland, Germany, France, Croatia and Slovakia exclude them from their domestic B2B mandates. Spain is the main exception for sales to customers established in Spain.
Does a VAT number mean my business is established in that country?
No. Article 11(3) of Regulation (EU) 282/2011 says a VAT identification number is not in itself sufficient to create a fixed establishment. You need a permanent structure with human and technical resources.
When must non-established businesses e-invoice in Spain?
When they invoice a business established in Spain, likely from 6 October 2027 if their volume of operations exceeded €8 million in the prior year, and from 6 October 2028 otherwise. Invoices must follow EN 16931.
Do I have to receive invoices through KSeF in Poland as a foreign company?
Not if you have no Polish NIP. Polish suppliers issue the invoice in KSeF and hand it to you in an agreed form, such as a PDF with a QR code. Without a seat or involved fixed establishment in Poland, you also do not have to issue in KSeF.
What applies in France if I have no permanent establishment there?
You are outside e-invoicing, but you may have to e-report transaction and payment data through an authorized platform, from 1 September 2026 or 1 September 2027 depending on your size and role.
What changes for non-established businesses in 2030?
Under ViDA, Member States must apply mandatory e-invoicing and digital reporting for intra-EU B2B transactions from 1 July 2030, so cross-border invoices will need a structured format regardless of establishment.
