E-Invoicing Mandates: Country-by-Country Overview Which countries require e-invoicing and when?

Europe is rapidly making e-invoicing mandatory. More and more countries require businesses to exchange invoices as structured electronic files — not PDFs or paper. Some countries have been at it for years, others are starting in 2026 or 2027.

This overview shows which countries have mandated e-invoicing, which are coming next, and what it means for your business.

Countries where e-invoicing is already mandatory

These countries are leading the way. The mandate is already in effect for B2B transactions.

Country	Mandatory since	System/format	Scope
Italy	2019	FatturaPA / SdI	All B2B and B2C
Turkey	2012 (phased)	e-Fatura / e-Arşiv	Most businesses
Romania	2024	e-Factura (RO e-Invoice)	All domestic B2B
Latvia	2025	Peppol BIS Billing	B2G, expanding to B2B

Italy was the first EU member state to broadly mandate e-invoicing. The SdI system (Sistema di Interscambio) processes all invoices — B2B and B2C — through a single central platform. In the years following implementation, VAT revenue increased significantly, inspiring other countries to follow suit.

Turkey started with e-Fatura for large businesses in 2012 and expanded it in phases. Today, virtually all businesses above a certain revenue threshold must invoice electronically.

Romania mandated all domestic B2B invoices through the e-Factura system in 2024. Invoicing through the platform is no longer optional.

Latvia has mandatory e-invoicing for B2G transactions and is gradually extending this to B2B.

Countries where e-invoicing has just become or is about to become mandatory

These are the countries where changes are happening now or in the near future.

Country	When	System/format	Details
Germany	Receiving: Jan 2025 / Sending: Jan 2027	XRechnung, ZUGFeRD	Phased; all B2B
Belgium	January 2026	Peppol BIS Billing 3.0	All domestic B2B
Poland	February 2026	KSeF	All B2B, central platform
Greece	February 2026	myDATA	All B2B
France	Sep 2026 (large) / Sep 2027 (all)	Factur-X, UBL, CII	Phased by company size
Spain	2026-2027 (expected)	Ley Crea y Crece	B2B, phased

Germany uses a phased approach. Since January 2025, all businesses must be able to receive e-invoices. From January 2027, businesses with revenue above EUR 800,000 must also send them; from January 2028, this applies to everyone. Germany accepts multiple formats (XRechnung, ZUGFeRD) as long as they comply with the European standard EN 16931.

Belgium chose a single go-live date (January 1, 2026) and a single standard (Peppol BIS Billing 3.0). All VAT-registered businesses doing domestic B2B transactions must use structured e-invoices. No exceptions based on size.

Poland is launching the KSeF system (Krajowy System e-Faktur) — a central platform through which all invoices must pass. This gives the Polish tax authority real-time visibility into transactions.

Greece is expanding the myDATA platform to mandatory B2B e-invoicing, after years of mandatory digital reporting.

France is rolling out e-invoicing in phases: large businesses from September 2026, all businesses from September 2027. The country accepts Factur-X, UBL, and CII formats.

Spain is preparing its mandate through the Ley Crea y Crece. Exact dates are still being finalised, but the expectation is 2026-2027.

Peppol pioneers: countries with high adoption

Some countries don’t have a broad B2B mandate but are leading the way through the Peppol network — especially for B2G (government procurement).

Country	Peppol status	Key facts
Norway	B2G mandatory, 84% adoption	European leader in voluntary B2B adoption
Sweden	B2G pioneer	Early adopter, widespread use
Singapore	Mandatory (first outside EU)	Peppol Authority, InvoiceNow
Australia	B2G mandatory 2026	Peppol Authority
New Zealand	Mandatory January 2026	Peppol Authority

Norway has the highest voluntary Peppol adoption rate in the world. 84% of all B2B invoices already flow through Peppol, even though it’s not legally required for B2B. Practice has simply outpaced legislation.

Singapore was the first country outside the EU to adopt Peppol, establishing InvoiceNow as its mandatory e-invoicing network.

Australia and New Zealand are following with their own Peppol mandates for government transactions.

The big picture: EU ViDA

On top of all national mandates, there’s the EU ViDA regulation (VAT in the Digital Age). It establishes that:

• From July 1, 2030, all intra-EU B2B transactions must use structured e-invoicing
• Standardised digital reporting to tax authorities will be introduced
• The Peppol network is expected to form the foundation for this exchange

This means that even countries without a national mandate today will have to participate from 2030 for cross-border trade. E-invoicing is becoming the standard across the entire EU.

Compliance and reporting requirements by country

Knowing which countries mandate e-invoicing isn’t the whole story. The format is one part; the reporting model — what data the tax authority sees, when, and how — is the other. For B2B compliance teams, this matters more than the file format.

E-invoicing models fall into roughly four buckets:

1. Post-audit / decentralised (most of the EU today)

Invoices flow directly between businesses (typically over Peppol). The tax authority audits invoices later, on demand, like with paper or PDF invoices. Examples: Belgium 2026, Germany, the Netherlands, the Nordics. Compliance footprint: low — produce a valid e-invoice, archive it, done.

2. Real-time clearance (Continuous Transaction Controls)

Every invoice is sent to (or via) a government platform before it reaches the buyer. The tax authority validates and assigns it an ID. Examples: Italy (FatturaPA via SdI), Romania (e-Factura), Hungary (Online Számla), Spain’s upcoming Veri*factu, France’s PPF/PDP model from 2026. Compliance footprint: high — late or rejected invoices block trade.

3. Periodic digital reporting

Invoices flow B2B as usual, but a structured report (often XML) is filed monthly or quarterly. Examples: Greece (myDATA), Portugal SAF-T, Hungary VAT return data. Compliance footprint: medium — bookkeeping must produce the report on schedule.

4. Tax-authority platform model

All invoices route through a single national platform that becomes both the validator and the delivery channel. Examples: Poland (KSeF from Feb 2026), India (IRP/e-Invoice), Saudi Arabia (FATOORAH/ZATCA), Mexico (CFDI). Compliance footprint: highest — outage on the platform = no invoicing.

How each country compares

Country	Reporting model	Real-time?	Archiving period
Belgium	Decentralised (Peppol)	No	7 years
France	Hybrid PPF/PDP (clearance + reporting)	Yes (from Sep 2026)	10 years
Germany	Decentralised	No	8 years (10 for some)
Greece	Periodic reporting (myDATA)	Near real-time	5 years
Hungary	Real-time reporting (Online Számla)	Yes	8 years
Italy	Real-time clearance (SdI)	Yes	10 years
Mexico	Tax-authority platform (CFDI)	Yes	5 years
Poland	Tax-authority platform (KSeF)	Yes (from Feb 2026)	10 years
Portugal	Periodic reporting (SAF-T)	No	10 years
Romania	Real-time clearance (e-Factura)	Yes	10 years
Saudi Arabia	Tax-authority platform (FATOORAH)	Yes (Phase 2)	6 years
Spain	Phased real-time + reporting	From 2026-27	4-6 years
United Kingdom	Post-audit (no e-invoice mandate)	No	6 years

For multi-country businesses, the compliance complexity isn’t the count of mandates — it’s the mix of reporting models. A business invoicing into Italy + Poland + France works in three different real-time platforms with different schemas, validation rules and outage procedures.

Key compliance questions to ask per country

• Format: Which e-invoicing format must we produce? (UBL, Peppol BIS, XRechnung, FatturaPA…)
• Channel: Must we send via a specific government platform, or via Peppol, or directly?
• Timing: Pre-clearance (real-time), near-real-time reporting, or post-audit?
• Identifiers: Are buyer/seller IDs (Peppol ID, Codice Destinatario, Leitweg-ID, NIP) required and validated?
• Archiving: How long must invoices be retained, and in what format?
• Self-billing: Are buyer-issued invoices allowed and how do they map to the mandate?
• B2C and cross-border: Are these in scope today, or only domestic B2B?

These vary widely. France requires both a clearance step and status reporting; Belgium only requires the format and Peppol delivery; Italy adds B2C invoices to the same platform; Germany allows hybrid PDF-XML (ZUGFeRD) where Belgium does not. Plan compliance per country, not per region.

Complete overview: all countries at a glance

Country	B2B mandate	Format	Effective date	Status
Australia	B2G	Peppol	2026	Active (B2G)
Belgium	All B2B	Peppol BIS Billing 3.0	Jan 2026	Active
France	All B2B	Factur-X / UBL / CII	Sep 2026-2027	Phased
Germany	All B2B	XRechnung / ZUGFeRD	2025-2028	Phased active
Greece	All B2B	myDATA	Feb 2026	Active
Italy	All B2B + B2C	FatturaPA / SdI	2019	Active
Latvia	B2G + B2B	Peppol	2025	Active
New Zealand	B2G	Peppol	Jan 2026	Active
Norway	B2G (84% B2B)	Peppol / EHF	Years ago	Active
Poland	All B2B	KSeF	Feb 2026	Active
Romania	All B2B	e-Factura	2024	Active
Singapore	Mandatory	Peppol / InvoiceNow	Active	Active
Spain	All B2B	Ley Crea y Crece	2026-2027	Planned
Sweden	B2G	Peppol / Svefaktura	Years ago	Active
Turkey	Most businesses	e-Fatura	2012+	Active
EU (ViDA)	All intra-EU B2B	Peppol (expected)	Jul 2030	Planned

What does this mean for you?

Even if your country doesn’t have a mandate yet, chances are you’re already receiving e-invoices. An Italian supplier, a Belgian client, a German business — they’re sending you structured XML invoices because their legislation requires it.

In practical terms:

• You’re already receiving them. Invoices from trading partners in countries with a mandate arrive as XML files — by email, via Peppol, or as a download.
• You need to be able to read them. Opening an XML file in a text editor shows nothing but code. You need a viewer that displays the invoice data clearly.
• Preparation pays off. The sooner you understand how e-invoices work, the smoother the transition when your country follows suit.

How do you open an e-invoice?

E-invoices are XML files designed to be processed by software. They look unreadable when opened in a text editor or browser. Learn how to open an XML invoice on Mac for a comparison of three methods, or read what a Peppol invoice is.

UBL Buddy makes it simple: double-click an XML invoice and you’ll instantly see all the details — supplier, amounts, VAT, due date, and payment information. It works on Mac, iPhone, and iPad, with no internet connection required.

• Free to open and view invoices
• Works offline — your data stays on your device
• Supports Peppol BIS Billing, XRechnung, ZUGFeRD, and other UBL/XML formats

Frequently asked questions

Do I need to send e-invoices myself?

That depends on where your business is based and local legislation. In countries with an active mandate (Italy, Belgium, Romania, etc.), you must both send and receive. In countries without a mandate, you can send e-invoices voluntarily — and it’s smart to start preparing.

What format do most countries use?

Most European countries use formats that comply with the EU standard EN 16931. In practice, this means Peppol BIS Billing (UBL 2.1), XRechnung, ZUGFeRD, or Factur-X. Some countries (Italy, Turkey) have their own national systems. The trend is clearly moving towards Peppol as the European standard.

Do I need a Peppol ID?

A Peppol ID isn’t mandatory everywhere, but it’s increasingly recommended. It makes it easier for trading partners to find you and send invoices digitally. You can apply for a Peppol ID through your accounting software or a Peppol Access Point. In Belgium, the Peppol network is the mandatory standard.