E-invoicing in Europe: countries, mandates, deadlines
The EU is moving country by country towards mandatory structured e-invoicing, but not in lockstep. Italy and Romania have been mandatory for years, 2026 brings a whole wave, and from 2030 ViDA harmonises the cross-border part. The table below shows the format and start date per country, and each entry links to the detailed country guide.
No single EU mandate, but national mandates with their own deadlines. Common thread: EN 16931. Early adopters: Italy (2019), Romania (2024). 2026 wave: Belgium, Croatia, Poland, Greece. 2026/2027: France, Slovakia. Then: Spain, Slovenia, Ireland. From 1.7.2030 ViDA harmonises cross-border B2B. Vera produces EN 16931 invoices for 27 EU countries.
Mandate per country at a glance
| Country | Format / CIUS | Mandatory from |
|---|---|---|
| Italy | FatturaPA / SdI | since 2019 (B2B + B2C) |
| Romania | RO_CIUS / RO e-Factura | since 1.7.2024 (B2B + B2G) |
| Belgium | Peppol BIS (UBL) | 1.1.2026 (B2B) |
| Croatia | HR-CIUS | 1.1.2026 (B2B + reporting) |
| Poland | FA(3) / KSeF | 1.2.2026 (large) / 1.4.2026 |
| Greece | myDATA (EN 16931 / Peppol) | 2.3.2026 (phase 1) |
| France | Factur-X (CII / UBL) | 1.9.2026 (large + ETI) / 2027 |
| Germany | XRechnung / ZUGFeRD | receive since 2025, issue 2027/2028 |
| Slovakia | EN 16931 (UBL / CII) / Peppol | 1.1.2027 (B2B + reporting) |
| Spain | EN 16931 (UBL) / Crea y Crece | 1.10.2027 (large) / 1.10.2028 |
| Slovenia | e-SLOG / EN 16931 | 1.1.2028 (B2B) |
| Ireland | EN 16931 / Peppol | 1.11.2028 (large) / 2029 |
| Netherlands | SI-UBL / Peppol | B2G since 2017, B2B planned |
| Sweden | Peppol BIS | B2G since 2019, B2B open |
| Denmark | OIOUBL / Peppol BIS | Bookkeeping Act 2024/2026 |
| Portugal | CIUS-PT | B2G phased to 2026 |
The common thread: EN 16931 and ViDA
However different the national mandates look, at their core almost all require the semantic data model of EN 16931. The national CIUS (XRechnung, Factur-X, HR-CIUS, RO_CIUS, CIUS-PT) are layers on top. Two countries break the pattern: Italy with FatturaPA and Poland with FA(3) run their own national formats. From 1 July 2030 ViDA harmonises the requirements for cross-border B2B transactions.
How Vera helps across countries
For most EU countries you produce the correct EN 16931 file directly with Vera. For Italy and Poland you also need a solution for the national format, and for the Peppol countries an Access Point for sending.
FAQ
Is there a single EU-wide e-invoicing mandate?
Not yet. Each country runs its own mandate with its own deadlines. The common thread is EN 16931. From 1.7.2030 ViDA harmonises cross-border B2B.
Which countries have already made e-invoicing mandatory?
Italy since 2019, Romania since July 2024. 2026 brings Belgium, Croatia, Poland, Greece, 2026/2027 France and Slovakia, then Spain, Slovenia, Ireland.
What is EN 16931?
The European norm for the semantic data model of an e-invoice. CIUS such as XRechnung, Factur-X or HR-CIUS build on it. Italy (FatturaPA) and Poland (FA(3)) run their own formats alongside.
Does Vera cover all EU countries?
Vera produces EN 16931 invoices for 27 EU countries with country-specific CIUS. National formats such as FatturaPA or FA(3) and transmission are separate steps.
E-invoices for 27 EU countries
Vera produces EN 16931 invoices with country-specific CIUS in the browser, validated before download. One tool for the whole EU, not one per country.
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