EU e-⁠invoicing deadlines, country by country.

All countries, A to Z

By date

1. 2019

   1. 01.01.2019: Italy ITIn force

      Every invoice between businesses established in Italy goes through SdI.

2. 2020

   1. 01.04.2020: Finland FIOn request

      A business above EUR 10,000 turnover, or a public buyer, can ask a business above the same limit for an EN 16931 e-⁠invoice.

3. 2024

   1. 01.01.2024: Romania ROIn force

      Businesses start sending their B2B invoices to RO e-⁠Factura, in a transition period.

   2. 01.07.2024: Romania ROIn force

      Domestic B2B e-⁠invoicing through RO e-⁠Factura is mandatory.

4. 2025

   1. 01.01.2025: Germany DEIn force

      Every business must be able to receive e-⁠invoices.

   2. 01.07.2025: Estonia EEOn request

      A business registered as an e-⁠invoice recipient can require its supplier to send an e-⁠invoice.

5. 2026

   1. 01.01.2026: Belgium BEIn force

      Every VAT-registered business issues and receives structured e-⁠invoices, over Peppol by default.

   2. 01.01.2026: Croatia HRIn force

      VAT-registered businesses issue and receive eRačuni. Every other business receives them.

   3. 01.02.2026: Poland PLIn force

      Businesses with 2024 sales above PLN 200 million issue invoices in KSeF. Every business receives them there.

   4. 02.03.2026: Greece GRIn force

      Businesses with more than EUR 1 million turnover issue e-⁠invoices.

   5. 01.04.2026: Poland PLIn force

      Every other business issues invoices in KSeF.

   6. 01.09.2026: France FRIn force

      Every business must be able to receive e-⁠invoices. Large and mid-size businesses issue them and start e-⁠reporting.

   7. 02.11.2026: Greece GRIn force

      Every other business issues e-⁠invoices. Until 31 January 2027 it may phase them in. From 1 February 2027 only a provider or AADE's free applications may send them to myDATA.

6. 2027

   1. 01.01.2027: Croatia HRIn force

      Businesses outside the VAT system issue eRačuni too.

   2. 01.01.2027: Germany DEIn force

      Businesses with more than EUR 800,000 turnover issue e-⁠invoices.

   3. 01.01.2027: Poland PLIn force

      The exemption for sales up to PLN 10,000 a month ends.

   4. 01.01.2027: Slovakia SKAdopted

      VAT payers issue, send and receive e-⁠invoices for domestic sales. Every other business must be able to receive them.

   5. 01.09.2027: France FRIn force

      Small and micro businesses issue e-⁠invoices and start e-⁠reporting.

   6. 30.11.2027: Sweden SENo mandate yet

      A government inquiry reports on whether to require e-⁠invoicing for domestic sales.

7. 2028

   1. 01.01.2028: Bulgaria BGAnnounced

      VAT-registered businesses issue structured e-⁠invoices through the tax authority's system for domestic B2B sales (draft law in public consultation until 23 October 2026).

   2. 01.01.2028: Germany DEIn force

      Every business issues e-⁠invoices.

   3. 01.01.2028: Latvia LVAdopted

      Every business issues structured e-⁠invoices to other Latvian businesses and sends the invoice data to the State Revenue Service within five working days.

   4. 01.01.2028: Luxembourg LUAnnounced

      Every business must be able to receive e-⁠invoices (bill 8815, before Parliament).

   5. 01.01.2028: Slovenia SIAdopted

      Businesses exchange only structured e-⁠invoices for sales between them in Slovenia. E-⁠mail no longer counts.

   6. 01.07.2028: Luxembourg LUAnnounced

      Businesses above two of three limits (EUR 7.5 million balance sheet, EUR 15 million turnover, 50 staff) issue e-⁠invoices.

   7. November 2028: Ireland IEAnnounced

      Large corporates issue e-⁠invoices for domestic B2B sales and report the data to Revenue in real time. Every business must be able to receive e-⁠invoices.

8. 2029

   1. 01.01.2029: Luxembourg LUAnnounced

      Every other business issues e-⁠invoices.

   2. November 2029: Ireland IEAnnounced

      VAT-registered businesses that sell to businesses in other EU countries join.

9. 2030

   1. 01.07.2030: Netherlands NLAnnounced

      The cabinet plans e-⁠invoicing for all sales between businesses, domestic and cross-border. Businesses in the small-business scheme (KOR) are exempt. A bill is expected before summer 2027.

   2. 01.07.2030: European Union EUAdopted

      Cross-border B2B e-⁠invoicing and digital reporting under VAT in the Digital Age (ViDA).

10. No date set yet

    1. No date set yet: Austria ATNo mandate yet

       No B2B e-⁠invoicing obligation. An invoice can be electronic if the buyer agrees.

    2. No date set yet: Cyprus CYNo mandate yet

       No B2B e-⁠invoicing obligation.

    3. No date set yet: Czechia CZNo mandate yet

       No B2B e-⁠invoicing obligation.

    4. No date set yet: Denmark DKNo mandate yet

       No B2B e-⁠invoicing obligation. Digital bookkeeping systems must be able to send and receive e-⁠invoices.

    5. No date set yet: Hungary HUAnnounced

       Structured e-⁠invoices for domestic and cross-border B2B sales, set out in a concept by the tax authority and the ministry for the economy.

    6. No date set yet: Lithuania LTNo mandate yet

       No B2B e-⁠invoicing obligation.

    7. No date set yet: Malta MTNo mandate yet

       No B2B e-⁠invoicing obligation.

    8. No date set yet: Portugal PTNo mandate yet

       No B2B e-⁠invoicing obligation. An invoice can be electronic if the buyer accepts it.

    9. No date set yet: Spain ESAdopted

       Businesses with more than EUR 8 million turnover issue, send and receive e-⁠invoices, 12 months after a ministerial order that is not yet published.

    10. No date set yet: Spain ESAdopted

        Every other business follows, 24 months after that order.

    11. No date set yet: Sweden SENo mandate yet

        No B2B e-⁠invoicing obligation.