Electronic invoicing is developing very unevenly across the European Union. Some countries have had mandatory B2B e-invoicing for years already (Italy since 2019), others are only now rolling out their national systems (Poland, France), and many still rely on voluntary adoption while waiting for the European ViDA framework (VAT in the Digital Age), which will make e-invoicing and digital reporting mandatory for cross-border B2B transactions across the whole EU from 1 July 2030. We wrote about the EU-wide picture and the strategic choice between a central system and the Peppol network in detail in ViDA, e-invoicing and Peppol: Which path should the Czech Republic choose?.
The table and country descriptions below capture the current status in all 27 EU member states. Legislation in this area changes very quickly - deadlines get postponed and implementing regulations get refined - so for each country we also include a link to an official source where readers can verify the latest information.
Overview table
| Country | Code | Mandatory invoicing | Since when | Technology | Peppol compatibility | Note |
|---|---|---|---|---|---|---|
| Belgium | BE | Yes (B2B) | 1 Jan 2026 | Peppol BIS Billing 3.0 | Yes - natively | Peppol chosen directly as the mandatory technology |
| Bulgaria | BG | No | – | SAF-T being rolled out gradually, e-invoicing still voluntary | Not yet relevant | No mandate in preparation yet |
| Czechia | CZ | No | – | ISDOC / PDF, Peppol voluntary | Yes - voluntarily | The state has not yet decided on a mandatory e-invoicing model |
| Denmark | DK | Partially (B2G: yes) | B2G since 2005, B2B not mandatory | NemHandel, now on Peppol BIS | Yes - natively | One of the pioneers of e-invoicing in the EU |
| Estonia | EE | Partially | 1 Jul 2025 (right to request an e-invoice) | e-arve (UBL) | Yes | A registered recipient can require an e-invoice from its supplier |
| Finland | FI | Partially | 1 May 2020 (right to request an e-invoice) | Finvoice / Peppol BIS | Yes - natively | The “real-time economy” act gives the right to request an e-invoice |
| France | FR | Yes (phased) | receiving from 9/2026 (everyone), issuing from 9/2026 (large and mid-size companies), small businesses from 9/2027 | Factur-X/UBL/CII via certified PDPs and the Chorus Pro/PPF portal | Partially - Peppol as one of the transport channels between PDPs | A controlled model via certified platforms (PDPs), not a central clearing system |
| Croatia | HR | Yes | 1 Jan 2026 | Fiskalizacija 2.0 / eRačun | Yes - natively | Croatia built its reform directly on the Peppol network |
| Ireland | IE | No | – | Peppol (B2G only) | Yes (B2G) | Revenue is consulting on a future B2B model |
| Italy | IT | Yes | 1 Jan 2019 | FatturaPA / Sistema di Interscambio (SdI) | No - national clearing system | The oldest broadly mandatory e-invoicing system in the EU |
| Cyprus | CY | No | – | B2G only | – | – |
| Lithuania | LT | No (B2G: yes) | B2G since 2017 (eSaskaita) | eSaskaita | Partially (B2G portal) | A B2B mandate is still being prepared |
| Latvia | LV | Yes | 1 Jan 2026 | Structured e-invoice (UBL) via Peppol | Yes - natively | A similar model to Croatia and Slovakia |
| Luxembourg | LU | Partially (B2G: yes) | B2G phased in 2022-2023 | Peppol | Yes - natively | B2B is not yet mandatory |
| Hungary | HU | No (data reporting only) | reporting since 2018 (Online Számla) | NAV Online Számla - real-time invoice data reporting | No - separate national API | Not a mandatory e-invoice format, but real-time reporting of invoice data to the tax authority |
| Malta | MT | No | – | B2G only | – | – |
| Germany | DE | Yes (phased) | receiving mandatory since 1 Jan 2025, issuing mandatory by end of 2027 (small businesses by 2028) | XRechnung / ZUGFeRD (EN 16931) | Yes - format is compatible and can be transmitted via Peppol | No central clearing, just a format requirement |
| Netherlands | NL | No | – | Simplerinvoicing / Peppol (very widespread voluntary adoption) | Yes - natively | B2G mandatory since 2017 |
| Poland | PL | Yes | large taxpayers 1 Feb 2026, others 1 Apr 2026, smallest 1 Jan 2027 | KSeF (National e-Invoice System), FA(3) format | No - national clearing system | One of the first large CTC (continuous transaction control) models in the EU |
| Portugal | PT | No (B2G: yes) | B2G phased in 2021-2023 | Certified invoicing software, ATCUD codes, SAF-T | Partially (B2G) | A B2B model is still under discussion |
| Austria | AT | No (B2G: yes) | B2G since 2014 | ebInterface / Peppol | Yes - natively (B2G) | One of the first in the EU with mandatory B2G e-invoicing |
| Romania | RO | Yes | 1 Jan 2024 | RO e-Factura (national clearing, UBL format) | No - national system | Among the first countries with a broad B2B mandate after an EU derogation |
| Greece | GR | Yes (phased) | myDATA reporting since 2021, e-invoicing gradually expanded | myDATA (AADE), the timologio app, certified providers | Partially | myDATA is a real-time reporting framework that is gradually enforcing structured invoices too |
| Slovakia | SK | Yes | 1 Jan 2027 | Peppol BIS Billing 3.0 | Yes - natively | Slovakia chose the Peppol network directly (see our dedicated article) |
| Slovenia | SI | In preparation | planned for 2027 | e-SLOG, registered service providers | Partially | The law has been passed, implementing regulations are being finalised |
| Spain | ES | In preparation (B2B) | Verifactu (software integrity) since 2026, B2B e-invoicing awaiting implementing regulation | Verifactu + future Facturae/UBL format | Not yet clear | Verifactu (an anti-fraud measure) is a different thing from the future B2B e-invoicing mandate |
| Sweden | SE | No | – | Svefaktura / Peppol BIS (very widespread in B2G) | Yes - natively | B2G mandatory since 2019, B2B not mandatory |
Note: deadlines in many countries have repeatedly shifted in recent years. We recommend always verifying the current status against the source listed for each country.
Country-by-country descriptions
Belgium (BE)
Belgium is one of the countries that decided to build its e-invoicing reform directly on the Peppol network. Since 1 January 2026, domestic B2B transactions between VAT payers must use structured e-invoices in the Peppol BIS Billing 3.0 format. Belgium is therefore not building any central clearing system - invoices flow directly between certified Access Points on the Peppol network, similar to what Slovakia plans to do from 2027.
Source: Federal Public Service Finance - E-invoicing
Bulgaria (BG)
Bulgaria does not yet have an approved mandatory B2B e-invoicing regime. A SAF-T (Standard Audit File for Tax) regime is being rolled out gradually to increase the transparency of accounting data towards the tax authority, but a structured e-invoice between companies is not yet mandatory. Given the approaching obligations under the EU’s ViDA package, Bulgaria is likely to return to this topic in the coming years.
Source: National Revenue Agency (NRA)
Czechia (CZ)
The Czech Republic does not currently have mandatory electronic invoicing between companies. The de facto standard remains the ISDOC format (or PDF.ISDOC), which only addresses the invoice format itself, not its guaranteed delivery. Connecting to the Peppol network is possible in Czechia, but so far purely voluntary. Since neighbouring Slovakia is introducing mandatory Peppol-based e-invoicing from 1 January 2027, we expect large accounting and ERP systems active in both markets to start offering Peppol to Czech companies as well - see more in our articles on how Slovakia solved e-invoicing and on choosing a technology for Czechia.
Source: Ministry of Finance of the Czech Republic
Denmark (DK)
Denmark is an absolute pioneer - it introduced mandatory electronic invoicing towards public administration (B2G) back in 2005 as part of the NemHandel system, which today runs on the Peppol BIS standard. The mandate does not cover B2B transactions between private companies - those remain voluntary, although Denmark’s Bookkeeping Act (Bogføringsloven) of 2022 requires companies to use digital accounting systems capable of sending and receiving e-invoices in the Peppol standard.
Source: Danish Business Authority (Erhvervsstyrelsen)
Estonia (EE)
Estonia is one of the EU’s traditional digital leaders. Its own e-arve format has been used in the country for years, primarily in the B2G segment. Under an amendment to the Accounting Act in force since 1 July 2025, companies registered as e-invoice recipients also gained the right to require an e-invoice from their supplier, gradually making B2B adoption effectively mandatory for a growing share of transactions.
Source: Estonian Tax and Customs Board (EMTA)
Finland (FI)
Like Denmark and Sweden, Finland chose a more liberal path. The 2020 “real-time economy” act gives every company the right to ask its business partner to issue an e-invoice in a standardised format (typically Finvoice or Peppol BIS). There is no blanket mandate for all companies yet, but thanks to high Peppol adoption across the whole Nordic region, the infrastructure is ready.
Source: Finnish Tax Administration (Vero)
France (FR)
The French reform is one of the most closely watched in Europe, partly because its timetable has shifted several times in recent years. The current plan is that from September 2026 all companies must be able to receive e-invoices, and large and mid-size companies must also issue them; small and micro businesses join from September 2027. France is not building on a single central system, but on a network of certified private platforms called PDPs (Plateformes de Dématérialisation Partenaires), complemented by the state Chorus Pro/PPF portal for companies without their own provider. In this model, Peppol can be used as one of the transport channels between individual PDPs.
Source: Service-public.fr - Facturation électronique
Croatia (HR)
Croatia is one of the countries that introduced a broad e-invoicing mandate (both B2B and B2G) from 1 January 2026, as part of a reform called Fiskalizacija 2.0. Unlike Italy or Poland, Croatia did not build its own closed clearing system - instead it built the whole infrastructure on the Peppol network, similar to Latvia and later Slovakia.
Source: Croatian Tax Administration - Fiskalizacija 2.0
Ireland (IE)
Ireland does not yet have mandatory B2B e-invoicing. The mandate only applies to public administration (B2G) under the EU directive, where the Peppol network is commonly used. The Irish Revenue has run public consultations in recent years on the future shape of a mandatory model, but no concrete legislation has been passed yet.
Source: Irish Revenue
Italy (IT)
Italy introduced mandatory electronic invoicing between private parties (B2B) and towards public administration (B2G) as early as 1 January 2019, making it the EU pioneer of the so-called clearing model. Every invoice must pass through the central Exchange System (Sistema di Interscambio, SdI), which validates it, delivers it to the recipient, and simultaneously forwards the data to the Italian tax authority. It uses the national FatturaPA format rather than the Peppol network, which plays only a marginal role in the Italian environment.
Source: Ministero dell’Economia e delle Finanze - La fattura elettronica
Cyprus (CY)
Cyprus does not yet have mandatory B2B e-invoicing; the obligation only applies to selected transactions towards public administration under EU Directive 2014/55/EU.
Source: Ministry of Finance of the Republic of Cyprus
Lithuania (LT)
Lithuania has operated the eSaskaita platform for mandatory e-invoicing towards public administration since 2017. A B2B mandate has not yet been approved, but the Lithuanian government has long been discussing extending the model, similar to neighbouring Latvia.
Source: Lithuanian State Tax Inspectorate (VMI)
Latvia (LV)
Latvia has followed a similar path to Croatia - from 1 January 2026 it introduces mandatory structured e-invoicing (in UBL format) built on the Peppol network. It is another example of a smaller member state that chose to use existing European infrastructure instead of building its own national system.
Source: Latvian State Revenue Service (VID)
Luxembourg (LU)
Luxembourg introduced mandatory e-invoicing towards public administration gradually in 2022-2023 (depending on supplier size), using the Peppol network. B2B transactions between private companies are not yet mandatory.
Source: Guichet.lu - Luxembourg public administration portal
Hungary (HU)
Hungary has a special status - it has not introduced a mandatory structured e-invoice as such, but since 2018 it has required companies to report data on issued invoices to the tax authority (NAV) in real time via the Online Számla system. The invoice itself can therefore, in principle, take any form (including paper), but its key data must be transmitted electronically to NAV almost immediately after issuance. This is a real-time data reporting model rather than e-invoicing in the Peppol sense, and the system is not linked to Peppol.
Source: NAV Online Számla
Malta (MT)
Malta does not yet have mandatory B2B e-invoicing; the mandate only covers selected transactions towards public administration.
Source: Commissioner for Revenue (CFR)
Germany (DE)
Germany chose a phased rollout without a central clearing system. Since 1 January 2025, every domestic company must be able to receive an e-invoice (an email inbox is already sufficient for this). The obligation to issue e-invoices is being phased in gradually - with a transition period until the end of 2027 (companies with turnover up to €800,000 until the end of 2027, otherwise already from 2026 if the recipient does not agree to a different format), and definitively from 2028 for the smallest businesses. The formats used are XRechnung and ZUGFeRD (from version 2.0.1), which comply with the European standard EN 16931, making them fully compatible with the Peppol BIS format and transmittable over the Peppol network.
Source: Bundesministerium der Finanzen - FAQ E-Rechnung
Netherlands (NL)
The Netherlands does not have mandatory B2B e-invoicing, but thanks to the Simplerinvoicing initiative (today fully integrated into the Peppol network) it has one of the highest rates of voluntary adoption in Europe. The mandate has applied only to public administration since 2017.
Source: Belastingdienst - Dutch Tax Administration
Poland (PL)
Poland is rolling out one of the most extensive central clearing systems in the EU - the National e-Invoice System (Krajowy System e-Faktur, KSeF). After several postponements, the timetable now stands as follows: large VAT payers (turnover above PLN 200 million) from 1 February 2026, other payers from 1 April 2026, and the smallest businesses from 1 January 2027. Invoices in the FA(3) format must pass through the central KSeF system operated by the Ministry of Finance - Peppol is not used in the Polish model.
Source: Ministerstwo Finansów - Krajowy System e-Faktur
Portugal (PT)
Portugal gradually introduced mandatory e-invoicing towards public administration (2021-2023, depending on company size), complemented by strict requirements for certified invoicing software, unique ATCUD codes, and SAF-T reporting. A broad B2B mandate has not yet been approved, but discussions on a further model continue.
Source: Portal das Finanças
Austria (AT)
Austria was, back in 2014, one of the very first EU countries with mandatory e-invoicing towards public administration, based on the ebInterface format, which today is fully compatible with the Peppol network. B2B transactions between private companies are not mandatory.
Source: Bundesministerium für Finanzen
Romania (RO)
Romania was among the first member states to introduce a broad B2B e-invoicing mandate after obtaining a derogation from the European Commission - this happened on 1 January 2024. Invoices in UBL format must pass through the national RO e-Factura system operated by the tax authority ANAF, which acts as a central clearing platform. The Peppol network is not used in the Romanian model.
Source: Ministerul Finanțelor - RO e-Factura
Greece (GR)
Since 2021, Greece has required real-time reporting of invoice data to the myDATA system operated by the tax authority AADE. The circle of entities that must issue a fully structured e-invoice directly - instead of merely reporting data - (for example via certified providers or the timologio app) is gradually being expanded, especially towards public administration and for larger businesses. This is therefore a hybrid real-time reporting model that is gradually moving towards full e-invoicing.
Source: AADE - myDATA
Slovakia (SK)
Of all the countries in the region, Slovakia has chosen the most open path - from 1 January 2027 it will have broadly mandatory B2B electronic invoicing built directly on the European Peppol network (Peppol BIS Billing 3.0 format). Every company chooses its own certified Access Point (a “digital postman”), through which it sends and receives invoices, and a copy is passed to the tax authority in real time as well. We covered this topic in a dedicated article, Slovakia solved electronic invoicing for us.
Source: own analysis based on Slovak legislation
Slovenia (SI)
Slovenia has passed a law introducing mandatory e-invoicing between companies, with a planned rollout in 2027. It will use the national e-SLOG format via registered service providers; at the time of writing, implementing regulations were still being finalised.
Source: FURS - Financial Administration of the Republic of Slovenia
Spain (ES)
Spain needs to be split into two separate things. The first is Verifactu - an anti-fraud measure that requires invoicing software to generate tamper-proof, verifiable records of issued invoices in real time; it is being rolled out gradually from 2026 (starting with companies subject to corporate income tax). The second, separate matter is the broad mandatory B2B e-invoicing regime under the Crea y Crece law, whose implementing regulation is still awaiting final approval and whose real rollout is expected only in the coming years. These two systems are often confused in the media, but they are distinct obligations with different timelines.
Source: Agencia Tributaria - Sistemas Informáticos de Facturación (SIF) and VERI*FACTU
Sweden (SE)
Sweden does not have mandatory B2B e-invoicing, but it has been mandatory towards public administration since 2019, where the Peppol BIS format (formerly the national Svefaktura) is fully used. Thanks to a long tradition of electronic document exchange in the Nordic countries, voluntary Peppol adoption among Swedish companies is one of the highest in Europe.
Source: DIGG - Agency for Digital Government
Summary
Across the European Union, three main approaches essentially coexist today: central clearing systems operated by the state (Italy, Poland, Romania, and Hungary with its data reporting), the decentralised Peppol network used directly as mandatory infrastructure (Belgium, Croatia, Latvia, and from 2027 Slovakia), and format requirements without central clearing (Germany). Most of the remaining countries still rely on voluntary adoption while waiting for the European ViDA framework, which will make e-invoicing and digital reporting mandatory at least for cross-border B2B transactions across the whole EU from 1 July 2030. Since Peppol is one of the main recommended technologies for meeting ViDA, it makes a lot of sense for companies and states that do not yet have any binding model to orient themselves towards it.
