Compiled May 2026
v1.0 · free reference

EU e-invoicing · 2025 → 2030

Which country needs structured e-invoices, when, and in what format

The EU is rolling out structured e-invoicing in waves. This is where every country stands today, and what's hitting through 2030.

disclaimer. We pulled this together from public regulator pages in May 2026. Mandate dates move. Poland alone has been postponed four times. Verify with the relevant authority before you change anything in your billing pipeline. Find a mistake? Tell us and we'll fix it.

B2G: Business-to-government invoicing
B2B: Business-to-business invoicing
Status: Currently enforced
Format: The structured format you have to produce

Already in force

If you sell into these countries today, you probably already know. Here's the summary anyway.

🇩🇪 Germany

KoSIT · xoev.de

Public sector: XRechnung mandatory since November 2020.
Receiving B2B: Mandatory since January 2025. You don't have to send structured invoices yet, but you have to be able to receive them. If you can't, your suppliers can refuse to invoice you.
Sending B2B: January 2027 if your annual turnover is over €800k. January 2028 for everyone else.
Format: XRechnung 3.0.x in UBL or CII syntax. Or any EN16931-compliant format if you and your buyer both agree on one.

🇮🇹 Italy

Agenzia delle Entrate · SDI

B2B: Mandatory since January 2019. Italy got there first; the rest of Europe has been catching up since.
Format: FatturaPA, routed through the SDI (Sistema di Interscambio) clearance platform.

🇷🇴 Romania

ANAF · mfinante.gov.ro

B2B: Mandatory since January 2024 (RO e-Factura).
Format: CIUS-RO (UBL). Watch out for NUTS county codes. Bucharest splits into six sector codes, and that one has caught a lot of teams off-guard.

🇭🇺 Hungary

NAV · onlineszamla.nav.gov.hu

B2B reporting: Real-time reporting (Online Számla) is mandatory. You don't issue a structured invoice; you report every invoice in real time to NAV.
Format: NAV's national XML schema.

🇪🇸 Spain

Agencia Tributaria

Public sector: Mandatory since 2015 via FACe.
B2B reporting: VeriFactu and TicketBAI rules are in force for large taxpayers and rolling out to everyone else.
Format: Facturae for B2G; VeriFactu rules for B2B reporting.

🇵🇹 Portugal

Autoridade Tributária

Public sector: CIUS-PT mandatory since 2021.
B2B: Monthly SAF-T file mandatory. Every invoice needs an ATCUD series code since 2023.
Format: CIUS-PT (UBL) for public sector. SAF-T for reporting. One gotcha: every partyTaxScheme.companyId needs an uppercase ISO country prefix or the schematron rejects you.

🇬🇷 Greece

AADE · myDATA

Public sector: Mandatory since 2023, via the myDATA platform.
B2B reporting: Real-time reporting through myDATA is mandatory. Every invoice gets a MARK reference assigned by the platform.
Format: myDATA XML, or Peppol BIS with Greek-specific rules.

🇫🇷 France

DGFiP · AIFE

Public sector: Mandatory since 2020 via Chorus Pro.
B2B: Phased rollout: large companies September 2026, medium and small businesses September 2027. Invoices go through certified PDPs (Plateformes de Dématérialisation Partenaires).
Format: Factur-X (a hybrid PDF with embedded CII D16B XML).

🇧🇪 Belgium

FOD Financiën / SPF Finances

Public sector: Mandatory since 2024.
B2B: Announced for January 2026.
Format: Peppol BIS 3.0 (UBL).

🇸🇪 Sweden · 🇳🇴 Norway · 🇩🇰 Denmark · 🇫🇮 Finland

The Nordic block

Public sector: Mandatory across all four, mostly via Peppol. Denmark has been doing this since 2005; everyone else copied their setup.
B2B: Voluntary today. Denmark's announced mandate is in the 2025–2027 window; the others haven't committed to a hard date yet.
Format: Peppol BIS 3.0 (EHF in Norway, OIOUBL legacy in Denmark).

🇦🇹 Austria

Bundesrechenzentrum

Federal sector: Mandatory since 2014 via e-Rechnung.gv.at.
B2B: No general mandate yet. Following the German and EU lead.
Format: ebInterface or Peppol BIS 3.0.

Coming in 2026

If you sell into these countries, this is the year you need to be ready.

🇵🇱 Poland

Ministerstwo Finansów · KSeF

B2B: February 2026 for large taxpayers, April 2026 for everyone else. Maybe.
Format: FA(2) XML through the KSeF platform.

Poland has postponed this mandate four times. Check the current KSeF status before you commit your integration. The dates may well move again.

🇭🇷 Croatia

Porezna uprava · porezna.gov.hr

Public sector: Already mandatory (Fiskalizacija).
B2B: Planned for 2026 under Fiskalizacija 2.0 (eRacun).
Format: HR-CIUS (UBL). Two gotchas: every line item needs a CPA classification code, and your OIB has to pass MOD 11,10 validation.

🇸🇰 Slovakia · 🇨🇿 Czech Republic

Finančná správa · Ministerstvo financí

Public sector: Mandatory in both.
B2B: Roadmaps published, exact dates still moving. Watch this space.
Format: ISDOC or Peppol BIS 3.0.

Coming in 2027

The big year for German SMEs. Plan for it.

🇩🇪 Germany — phase 2

KoSIT

B2B sending: Mandatory from January 2027 if your annual turnover is over €800k. Below that, you have until January 2028.
Format: Still XRechnung 3.0.x. Same format as today. The difference is that now you have to send it, not just receive it.

🇫🇷 France — full rollout

DGFiP · AIFE

B2B sending: September 2027 for medium and small businesses (after large companies hit the mandate a year earlier).
Format: Factur-X via certified PDPs.

🇱🇻 Latvia

Valsts ieņēmumu dienests (VID)

B2B: Announced for 2027. Verify with VID before you act on this.
Format: Peppol BIS 3.0.

The big one: 1 July 2030 (ViDA)

The VAT in the Digital Age package was adopted by the EU Council in March 2025. The Digital Reporting Requirements component, which mandates structured e-invoicing for every cross-border B2B transaction inside the EU, comes into force on 1 July 2030.

Whatever your country's national mandate looks like, the cross-border rule overrides it. If you sell to a buyer in another EU country, you fall under ViDA.

Cross-border B2B invoices must be in an EN16931-compliant structured format
Real-time digital reporting to tax authorities replaces the current EC Sales List
Invoice issuance deadline drops from 45 days to 10
Applies across all 27 member states; national rules become subsets of the EU rule

Do I need to send structured e-invoices today?

Selling in Italy, Romania, or Hungary? Yes. And you already know.
Invoicing a German federal or state authority? Yes. XRechnung.
Invoicing the French government? Yes. Factur-X via Chorus Pro.
German B2B with turnover over €800k, or any French B2B? You need to be ready in 2026–2027.
Trading cross-border B2B in the EU and none of the above applies? Be ready by 1 July 2030.