Spain

B2G Mandatory B2B mandatory

Spain has adopted mandatory B2B e-invoicing under the Creay Crece law. Larger companies will start first.

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Denmark

B2B mandatory No B2B mandate

Denmark has no general B2B e-invoicing mandate. Even so, digital bookkeeping systems must support electronic invoices.

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Belgium

B2G Mandatory B2B mandatory

Belgium requires structured e-invoicing for domestic B2B transactions from January 2026, with Peppol as the default exchange network.

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France

B2G Mandatory B2B mandatory

The French B2B e-invoicing reform is live. Every VAT-registered business must accept electronic invoices, and large and mid-sized companies must also issue them.

Next deadline 1 September 2027

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Norway

Upcoming

Norway has adopted mandatory B2B e-invoicing, with the first requirements taking effect in 2027. The model builds on Peppol and Norway's EHF format, which the public sector has used for more than a decade.

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Germany

B2G Mandatory B2B mandatory

Every business in Germany must already be able to receive structured einvoices. The obligation to issue them arrives in two steps, in 2027 and 2028.

Next deadline 1 January 2027

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Sweden

No B2B mandate

Sweden has no general B2B e-invoicing mandate. However, e-invoicing has been mandatory for suppliers to the public sector since 2019, and Peppol is widely used.

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Italy

B2G Mandatory B2B mandatory

Italy has the longest-running B2B e-invoicing mandate in Europe. Every domestic invoice has passed through the national Sistema di Interscambio (SdI) since 2019.

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United Arab Emirates

Phased rollout

The UAE is introducing mandatory e-invoicing for B2B and B2G transactions. It uses a Peppol-based 5-corner model and runs through Accredited Service Providers (ASPs). Large businesses go first.

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Austria

B2G Mandatory Voluntary

Austria has no B2B e-invoicing mandate. Suppliers to the federal government must invoice electronically, and have done so since 2014.

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Finland

B2G Mandatory

Finland has one of the most mature e-invoicing markets in the world. There is no general B2B mandate, but businesses can require their suppliers to send e-invoices, and public-sector suppliers must already do so.

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Croatia

B2G Mandatory B2B mandatory

Croatia has made e-invoicing mandatory for domestic B2B transactions from 2026, combined with fiscalisation of invoice data to the tax authority. The reform is known as Fiscalisation 2.0.

Next deadline 1 January 2027

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Netherlands

B2G Mandatory No B2B mandate

The Netherlands has no B2B e-invoicing mandate yet. Public-sector suppliers must already invoice electronically, and Peppol is the common network for both public and private invoicing.

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United Kingdom

Upcoming

The UK has announced mandatory e-invoicing for VAT invoices between businesses and to the public sector from April 2029. Detailed rules are still being developed.

Next deadline 1 April 2029

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Greece

Phased rollout B2B mandatory

Greece is phasing in mandatory B2B e-invoicing during 2026, building on its myDATA digital reporting platform. Invoices are exchanged through certified e-invoicing providers.

Next deadline 1 October 2026

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Iceland

B2G Mandatory Voluntary

Iceland has no B2B e-invoicing mandate. Suppliers to central government must send e-invoices, and Peppol is the national standard.

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Ireland

B2G Mandatory Upcoming

Ireland is moving to mandatory B2B e-invoicing and real-time VAT reporting in phases, starting in November 2028. Large companies go first, and all businesses follow by 2029.

Next deadline 1 November 2028

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Portugal

B2G Mandatory Voluntary

Portugal has no B2B e-invoicing mandate in the structured-data sense, but it has some of Europe's strictest invoicing rules. Businesses must use certified invoicing software, add a unique code (ATCUD) and QR code to every invoice, and report data to the tax authority. Public-sector suppliers must send e-invoices.

Next deadline 1 January 2027

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Romania

B2G Mandatory B2B mandatory

Romania requires e-invoicing for domestic B2B, B2G and B2C transactions through RO e-Factura, the national platform run by the tax authority (ANAF).

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Slovakia

B2G Mandatory Upcoming

Slovakia introduces mandatory e-invoicing for domestic B2B transactions from January 2027, combined with real-time reporting of invoice data to the tax authority

Next deadline 1 January 2027

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Chile

B2G Mandatory B2B mandatory

Chile is one of Latin America's most mature e-invoicing markets. The SII has run its electronic tax document (DTE) framework since the early 2000s, and Law 20.727 made it compulsory in stages from November 2014. Since 1 February 2018, all businesses must issue invoices electronically

Next deadline 1 November 2026

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Estonia

B2G Mandatory B2B mandatory

Estonia is one of Europe's most digitalised economies, and e-invoicing is already established in the public sector. B2G e-invoicing has been mandatory since 1 July 2019. Since 1 July 2025, the Accounting Act has also supported a "buyer's choice" model for private-sector invoicing.

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Hungary

B2G not mandate No B2B mandate

Hungary has one of Europe's most advanced tax-data reporting systems, but it should not be mistaken for a general e-invoicing mandate. Since 2018, NAV, the National Tax and Customs Administration, has collected invoice data from VAT-registered businesses through its Online Számla system. Since 1 January 2021, this covers all domestic invoices, including B2C.

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Slovenia

B2G Mandatory B2B mandatory

Slovenia has required e-invoicing for suppliers to public bodies since 2015 and has now legislated a private-sector mandate. The Act on the Exchange of Electronic Invoices and Other Electronic Documents, adopted on 23 October 2025, makes e-invoicing mandatory for domestic B2B transactions from 1 January 2028.

Next deadline 1 January 2028

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Luxembourg

B2G Mandatory No B2B mandate

Luxembourg has run Peppol-based e-invoicing for public procurement since the Law of 16 May 2019, and every supplier to a public body has had to invoice electronically since 18 March 2023.

Next deadline 1 January 2028

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Lithuania

B2G Mandatory No B2B mandate

Lithuania combines mandatory B2G e-invoicing with a mature VAT data reporting system. Since 1 July 2017, suppliers to public bodies have had to invoice electronically, and since 2024 this runs through the SABIS platform, which replaced E. sąskaita.

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Bulgaria

B2G Mandatory No B2B mandate

Bulgaria does not currently require businesses to issue structured e-invoices, either B2B or to the public sector. Under the Public Procurement Act, public bodies have had to receive and process EN 16931 e-invoices since 1 November 2019, but suppliers can still choose how they invoice.

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Cyprus

B2G Mandatory No B2B mandate

Cyprus has taken the European minimum route for e-invoicing. Law 89(I)/2019 requires public contracting authorities to be able to receive EN 16931 e-invoices, but suppliers are not legally required to issue them, and there is no domestic B2B or B2C mandate.

Next deadline 1 July 2030

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Malta

B2G Mandatory No B2B mandate

Malta supports e-invoicing but does not mandate it. The country transposed the EU Directive on public procurement e-invoicing in 2018, which means public authorities must be able to receive EN 16931-compliant invoices. Suppliers are encouraged, not required, to send them.

Next deadline 1 July 2030

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Czechia

B2G not mandate Voluntary

Czechia currently has no general B2B e-invoicing mandate, while structured e-invoicing is established within public procurement.

Next deadline 1 July 2030

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Saudi Arabia

B2G Mandatory B2B mandatory

Saudi Arabia requires every VAT-registered business to issue electronic invoices through the FATOORAH programme run by the Zakat, Tax and Customs Authority (ZATCA). Businesses connect their invoicing systems to ZATCA's platform in waves, and the threshold falls with each wave.

Next deadline 1 February 2027

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Poland

B2G Mandatory B2B mandatory

Poland requires B2B invoices to be issued through KSeF, the national e-invoicing platform. Large businesses started in February 2026 and all others followed in April. The smallest businesses join in January 2027, which is also when penalties start.

Next deadline 1 January 2027

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United States

B2G Mandatory

E-invoicing in the United States is evolving through federal procurement requirements and voluntary business adoption.

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Mexico

B2G Mandatory B2B mandatory Mandatory

Mexico has one of the world’s most established clearance e-invoicing systems. Every invoice is issued as a Comprobante Fiscal Digital por Internet (CFDI) and must be validated and stamped before it is legally valid. Version 4.0 has been the only valid version since 1 April 2023.

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