# EU e-invoicing matrix > Which CIUS, which syntax and which CustomizationID each country needs, plus the > legal mandate where we have a primary source for it. > Maintained by Vera (https://vera-business.com). Generated 2026-08-26. ## Columns - **CIUS, Syntax, CustomizationID, Buyer legal ID** are read from the invoice generator. The CustomizationID is the string Vera writes into BT-24. - **B2B mandate** and **Channel** come from legislation. Each entry names its source and the date it was checked, listed under Sources. - **_not verified_** means no primary source has been checked for that cell. 16 of the 27 EU member states have a country-specific profile covering national fields, ID schemes and county codes. The other 11 are marked *(EU default)* and run on generic Peppol BIS 3.0. 4 non-EU countries (NO, IS, CH, GB) have their own profile. What Vera emits and what a country mandates can differ. Italy: Vera emits Peppol BIS, the Italian mandate runs on FatturaPA through SdI. ## Scope Vera generates EN16931 XML (UBL 2.1 and CII D16B) for the countries below and validates it against the KoSIT schematron. VAT returns are prepared as files. ## Coverage - EU member states: 27 (all generate) - with a country-specific profile: 16 - on the generic EU Peppol BIS default: 11 - Non-EU countries with their own profile: 4 (NO, IS, CH, GB) - Own CIUS beyond Peppol BIS: 5 (XRechnung, Factur-X, HR-CIUS, CIUS-RO, CIUS-PT) - Rows with a sourced legal mandate: 3 of 31 ## Matrix | Code | Country | CIUS Vera generates | Syntax | CustomizationID (BT-24) | Buyer legal ID required | B2B mandate | Channel / clearing | | --- | --- | --- | --- | --- | --- | --- | --- | | AT | Austria | PEPPOL-BIS *(EU default)* | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | BE | Belgium | PEPPOL-BIS | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | yes (KBO/BCE number) | _not verified_ | _not verified_ | | BG | Bulgaria | PEPPOL-BIS *(EU default)* | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | CH | Switzerland *(non-EU)* | PEPPOL-BIS | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | yes (Swiss UID) | _not verified_ | _not verified_ | | CY | Cyprus | PEPPOL-BIS *(EU default)* | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | CZ | Czech Republic | PEPPOL-BIS *(EU default)* | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | DE | Germany | XRechnung | UBL | `urn:cen.eu:en16931:2017#compliant#urn:xeinkauf.de:kosit:xrechnung_3.0` | no | Receipt mandatory since 2025-01-01; issuing phased 2027-01-01 (>€800k turnover) and 2028-01-01 (all) | Decentralised, no clearing platform | | DK | Denmark | PEPPOL-BIS | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | yes (CVR number) | _not verified_ | _not verified_ | | EE | Estonia | PEPPOL-BIS | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | ES | Spain | PEPPOL-BIS *(EU default)* | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | FI | Finland | PEPPOL-BIS *(EU default)* | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | FR | France | Factur-X | CII | `urn:cen.eu:en16931:2017` | no | Receipt 2026-09-01 (all); issuing 2026-09-01 (large/mid) and 2027-09-01 (SME) | PDP (Plateforme de Dématérialisation Partenaire) + e-reporting | | GB | United Kingdom *(non-EU)* | PEPPOL-BIS | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | GR | Greece | PEPPOL-BIS | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | HR | Croatia | HR-CIUS | UBL | `urn:cen.eu:en16931:2017#compliant#urn:mfin.gov.hr:cius-2025:1.0#conformant#urn:mfin.gov.hr:ext-2025:1.0` | yes (OIB) | _not verified_ | _not verified_ | | HU | Hungary | PEPPOL-BIS *(EU default)* | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | IE | Ireland | PEPPOL-BIS | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | IS | Iceland *(non-EU)* | PEPPOL-BIS | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | yes (Kennitala) | _not verified_ | _not verified_ | | IT | Italy | PEPPOL-BIS | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | Mandatory since 2019-01-01 (derogation extended to 2027-12-31) | SdI (Sistema di Interscambio) clearing | | LT | Lithuania | PEPPOL-BIS *(EU default)* | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | LU | Luxembourg | PEPPOL-BIS *(EU default)* | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | LV | Latvia | PEPPOL-BIS | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | MT | Malta | PEPPOL-BIS *(EU default)* | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | NL | Netherlands | PEPPOL-BIS | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | yes (KVK number) | _not verified_ | _not verified_ | | NO | Norway *(non-EU)* | PEPPOL-BIS | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | yes (Organisasjonsnummer) | _not verified_ | _not verified_ | | PL | Poland | PEPPOL-BIS *(EU default)* | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | PT | Portugal | CIUS-PT | UBL | `urn:cen.eu:en16931:2017#compliant#urn:feap.gov.pt:CIUS-PT:2.1.1` | no | _not verified_ | _not verified_ | | RO | Romania | CIUS-RO | UBL | `urn:cen.eu:en16931:2017#compliant#urn:efactura.mfinante.ro:CIUS-RO:1.0.1` | no | _not verified_ | _not verified_ | | SE | Sweden | PEPPOL-BIS | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | SI | Slovenia | PEPPOL-BIS | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | | SK | Slovakia | PEPPOL-BIS | UBL | `urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0` | no | _not verified_ | _not verified_ | ## ViDA (EU-wide, not per country) - Adopted: 2025-03 (EU Council) - Digital Reporting Requirements in force: **2030-07-01** - Digital Reporting Requirements: real-time reporting + mandatory structured e-invoicing for cross-border intra-EU B2B. ## Sources ### DE - Germany - B2B mandate: Receipt mandatory since 2025-01-01; issuing phased 2027-01-01 (>€800k turnover) and 2028-01-01 (all) - source: Wachstumschancengesetz, §14 UStG n.F. (checked 2026-08-26) - Channel: Decentralised, no clearing platform - source: BMF-Schreiben 15.10.2024 (checked 2026-08-26) - VAT return: UStVA (monthly/quarterly), ELSTER - source: §18 UStG (checked 2026-08-26) ### FR - France - B2B mandate: Receipt 2026-09-01 (all); issuing 2026-09-01 (large/mid) and 2027-09-01 (SME) - source: Loi de finances 2024, art. 91 (checked 2026-08-26) - Channel: PDP (Plateforme de Dématérialisation Partenaire) + e-reporting - source: DGFiP (checked 2026-08-26) - VAT return: CA3 (monthly) / CA12 (annual) - source: DGFiP (checked 2026-08-26) ### IT - Italy - B2B mandate: Mandatory since 2019-01-01 (derogation extended to 2027-12-31) - source: Legge di Bilancio 2018; Council Decision (EU) 2023/1552 (checked 2026-08-26) - Channel: SdI (Sistema di Interscambio) clearing - source: Agenzia delle Entrate (checked 2026-08-26) - VAT return: LIPE (quarterly) + Dichiarazione IVA (annual) - source: Agenzia delle Entrate (checked 2026-08-26) ## Machine access - This file: https://vera-business.com/ai/eu-e-invoicing-matrix.md - Human version: https://vera-business.com/eu-e-invoicing - MCP server (your own invoices and expenses, needs an API key): https://api.vera-business.com/mcp - Free e-invoice validator: https://vera-business.com/validator ## Corrections A wrong row here is worse than a missing one. If a cell is out of date, write to hello@vera-business.com with the primary source and it gets fixed and re-dated.