27 member states · EN 16931 · ViDA
E-invoicing in the EU: rules and deadlines in every country
Which EU countries require e-invoicing?
As of 4 November 2026, domestic B2B e-invoicing is mandatory, at least for some businesses, in 8 of the 27 EU countries: Belgium, Croatia, France, Germany, Greece, Italy, Poland and Romania. 6 more have adopted or announced a date: Estonia, Ireland, Latvia, Slovakia, Slovenia and Spain. From 1 July 2030 e-invoicing becomes mandatory for intra-EU B2B sales under ViDA.
All 27 countries at a glance
| Country | B2B e-invoicing | Key date | Formats |
|---|---|---|---|
| Austria | No B2B mandate | 1 July 2030 (ViDA, cross-border) | ebInterface, Peppol BIS Billing 3.0 |
| Belgium | Mandatory | 1 January 2026 | Peppol BIS Billing 3.0 (UBL, EN 16931) |
| Bulgaria | No B2B mandate | 1 July 2030 (ViDA, cross-border) | EN 16931 (UBL or CII) for public bodies |
| Croatia | Phasing in | 1 January 2026 | EN 16931 with the Croatian CIUS (UBL) |
| Cyprus | No B2B mandate | 1 July 2030 (ViDA, cross-border) | EN 16931 for public bodies |
| Czechia | No B2B mandate | 1 July 2030 (ViDA, cross-border) | ISDOC, EN 16931 for public bodies |
| Denmark | No B2B mandate | 1 July 2030 (ViDA, cross-border) | OIOUBL, Peppol BIS Billing 3.0 |
| Estonia | Planned | 2027 (planned) | Estonian e-invoice standard, EN 16931 (UBL) |
| Finland | No B2B mandate | 1 July 2030 (ViDA, cross-border) | Finvoice, TEAPPSXML, Peppol BIS Billing 3.0 |
| France | Phasing in | 1 September 2027 | Factur-X, UBL (EN 16931), CII (EN 16931) |
| Germany | Phasing in | 1 January 2028 | XRechnung, ZUGFeRD 2.x (EN 16931 profiles) |
| Greece | Phasing in | Q4 2026 | myDATA XML via certified providers, EN 16931 for public bodies |
| Hungary | No B2B mandate | 1 July 2030 (ViDA, cross-border) | Online Számla reporting XML |
| Ireland | Planned | November 2028 (planned) | EN 16931 (Peppol BIS expected) |
| Italy | Mandatory | 1 January 2019 | FatturaPA XML |
| Latvia | Adopted, not yet in force | 1 January 2028 | Peppol BIS Billing 3.0 (EN 16931) |
| Lithuania | No B2B mandate | 1 July 2030 (ViDA, cross-border) | EN 16931 via E.sÄ…skaita |
| Luxembourg | No B2B mandate | 1 July 2030 (ViDA, cross-border) | Peppol BIS Billing 3.0 |
| Malta | No B2B mandate | 1 July 2030 (ViDA, cross-border) | EN 16931 for public bodies |
| Netherlands | No B2B mandate | 1 July 2030 (ViDA, cross-border) | Peppol BIS Billing 3.0, NLCIUS / SI-UBL |
| Poland | Phasing in | 1 January 2027 | FA(3) structured XML |
| Portugal | No B2B mandate | 1 July 2030 (ViDA, cross-border) | CIUS-PT (UBL) for the public sector, SAF-T (PT) for reporting |
| Romania | Mandatory | 1 January 2024 | RO_CIUS (UBL or CII, EN 16931) |
| Slovakia | Adopted, not yet in force | 1 January 2027 | Peppol BIS Billing 3.0 (EN 16931) |
| Slovenia | Adopted, not yet in force | 1 January 2028 | e-SLOG, EN 16931 |
| Spain | Adopted, not yet in force | 6 October 2027 | Facturae, UBL, CII, EDIFACT |
| Sweden | No B2B mandate | 1 July 2030 (ViDA, cross-border) | Peppol BIS Billing 3.0 |
EU-wide rules
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Directive 2014/55/EU already requires every public authority in the EU to accept e-invoices that follow the European standard EN 16931.
Frequently asked questions
Which EU countries require B2B e-invoicing?
As of 4 November 2026, domestic B2B e-invoicing is mandatory, at least for some businesses, in 8 of the 27 EU countries: Belgium, Croatia, France, Germany, Greece, Italy, Poland and Romania. 6 more have adopted or announced a date: Estonia, Ireland, Latvia, Slovakia, Slovenia and Spain. From 1 July 2030 e-invoicing becomes mandatory for intra-EU B2B sales under ViDA.
When does e-invoicing become mandatory across the EU?
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Do public authorities in the EU accept e-invoices?
Directive 2014/55/EU already requires every public authority in the EU to accept e-invoices that follow the European standard EN 16931.
What is EN 16931?
EN 16931 is the European standard for the content of an electronic invoice. National formats such as XRechnung, Factur-X and Peppol BIS Billing 3.0 are built on it, while Italy (FatturaPA), Poland (FA(3)) and Greece (myDATA) use their own national formats.
National rules change often. Each country page links to the tax authority that publishes the official requirements. This overview is general information, not tax advice.