E-invoicing in the EU: status in all 27 countries
Where mandatory B2B e-invoicing already applies, where it is coming and which systems and formats each country uses. Data from the Kontevia jurisdiction database, one row per member state.
Status by country
| Country | Status | Go-live | System | Format |
|---|---|---|---|---|
| 🇦🇹 Austria | Not yet | ViDA 2030 / 2035 | Peppol-default where any | ebInterface / Peppol BIS 3.0 (UBL) |
| 🇧🇪 Belgium | Live | 1 Jan 2026 | Peppol 4-corner / BIS 3.0 UBL | Peppol BIS Billing 3.0 (UBL 2.1) |
| 🇧🇬 Bulgaria | Not yet | draft: 1 Jan 2028 (penalties 1 Jul 2028); not adopted | NRA national e-invoicing system (draft) | EN 16931 (UBL/CII, Peppol BIS); SAF-T OECD-based XML |
| 🇭🇷 Croatia | From 2026 | 1 Jan 2026 | Fiskalizacija 2.0 / UBL, CII, Peppol | UBL 2.1 / UN-CEFACT CII, EN 16931 national CIUS, Peppol BIS 3.0 |
| 🇨🇾 Cyprus | Not yet | ViDA 2030 / 2035 | Peppol-default where any | Peppol BIS Billing 3.0 (UBL / EN 16931) |
| 🇨🇿 Czechia | Not yet | EET 2.0 sales reporting 1 Jan 2027; ViDA intra-EU B2B 1 Jul 2030 | Peppol/ISDOC accept-only now | EN 16931 / Peppol BIS / ISDOC |
| 🇩🇰 Denmark | Not yet | NemHandel auto-enrolment 1 Mar 2027; SAF-T 2.0 1 Jan 2027 | NemHandel / OIOUBL, Peppol | OIOUBL 2.1 / Peppol BIS 3.0 (NemHandel BIS 4 from ~2028, OIOUBL phased out ~2029) |
| 🇪🇪 Estonia | Live | 2025 (right-to-demand) | Peppol decentralized / EN 16931, EVS 923 | EN 16931 (default since 2025-07-01); EVS 923 national XML; Peppol BIS Billing 3.0 |
| 🇫🇮 Finland | Not yet | ViDA 2030 / 2035 | Peppol-default where any | Finvoice 3.0, TEAPPSXML 3.0, Peppol BIS Billing 3.0 (all EN 16931) |
| 🇫🇷 France | From 2026 | receive+large issue Sep 2026; SME issue Sep 2027 | PPF + PDP / Factur-X, UBL, CII | Factur-X / UBL / CII (EN 16931) |
| 🇩🇪 Germany | From 2027 | receive live 2025; issue 2027/2028 | decentralized / XRechnung, ZUGFeRD | XRechnung, ZUGFeRD from 2.0.1 (Factur-X, without MINIMUM and BASIC-WL profiles), Peppol BIS 3.0 (EN 16931) |
| 🇬🇷 Greece | From 2026 | large 2 Mar, all 2 Nov 2026 | myDATA + Peppol | EN16931 XML / Peppol BIS Billing 3.0 (Greece CIUS); myDATA AadeBookInvoiceType XML |
| 🇭🇺 Hungary | Not yet | – | RTIR real-time reporting (live now, separate) | no single mandated B2B format; EN 16931 for B2G; RTIR XML 3.0 for reporting |
| 🇮🇪 Ireland | From 2028 | large 1 Nov 2028; intra-EU B2B Nov 2029; full ViDA 1 Jul 2030 | EN 16931 + real-time reporting / ViDA-aligned | EN 16931 (B2B syntax and channel not yet specified by Revenue) |
| 🇮🇹 Italy | Live | 2019 (all incl. forfettari 2024) | SdI clearance / FatturaPA XML | FatturaPA XML |
| 🇱🇻 Latvia | From 2028 | 1 Jan 2028 (voluntary 2026) | eAddress + Peppol | Peppol BIS Billing 3.0 / UBL 2.1 (EN 16931) |
| 🇱🇹 Lithuania | Not yet | ViDA 2030 / 2035 | Peppol-default where any | Peppol BIS Billing 3.0 / EN 16931 |
| 🇱🇺 Luxembourg | Not yet | bill 8815: receive 1 Jan 2028, issue 1 Jul 2028 (larger) / 1 Jan 2029 (others); not adopted | Peppol | Peppol BIS Billing 3.0 (UBL, EN 16931) |
| 🇲🇹 Malta | Not yet | ViDA 2030 / 2035 | Peppol-default where any | Peppol BIS Billing 3.0 (Malta CIUS) |
| 🇳🇱 Netherlands | Not yet | 1 Jul 2030 (reporting 1 Jul 2031; KOR exempt; bill pending) | Peppol / NLCIUS SI-UBL | NLCIUS / SI-UBL 2.0 (Peppol BIS / EN 16931) |
| 🇵🇱 Poland | From 2026 | large 1 Feb, rest 1 Apr 2026; up to PLN 10k/month and penalties from 1 Jan 2027 | KSeF clearance / FA(3) XML | FA(3) XML |
| 🇵🇹 Portugal | Not yet | PDF accepted until 31 Dec 2026 (draft OE2027: 31 Dec 2027); B2G SMEs 1 Jan 2027; SAF-T accounting for 2027 filed 2028 (draft: 2028/2029) | CIUS-PT / Peppol (B2G) | CIUS-PT (EN 16931) / UN-CEFACT CIUS-PT / Peppol BIS 3.0; SAF-T (PT) 1.04_01 |
| 🇷🇴 Romania | Live | 2024 B2B, 2025 B2C | e-Factura (ANAF SPV) / RO_CIUS UBL | RO_CIUS XML (EN 16931, UBL 2.1) |
| 🇸🇰 Slovakia | From 2027 | 1 Jan 2027 (eKasa since 2019, new Act 384/2025 from 2026) | IS EFA + Peppol 5-corner | Peppol BIS Billing 3.0 (UBL); IS EFA XML for legacy B2G |
| 🇸🇮 Slovenia | From 2028 | 1 Jan 2028 | e-SLOG 2.0 / Peppol | e-SLOG 2.0 (national XML, UBL 2.1, UN/CEFACT CII D16B) + EN 16931 |
| 🇪🇸 Spain | From 2027 | Crea y Crece B2B: over EUR 8m 6 Oct 2027, others 6 Oct 2028; Verifactu 1 Jan / 1 Jul 2027 (delay to 2028 announced, not enacted) | SII + Verifactu + Facturae | Facturae XML (B2G/B2B) + UBL/CII/EDIFACT; UBL (EN 16931) in the AEAT public solution (Orden HAC/1028/2026); SII XML; Verifactu records (hash-chained + QR) |
| 🇸🇪 Sweden | Not yet | – | Peppol | Peppol BIS Billing 3.0 (UBL 2.1, EN 16931); legacy Svefaktura phased out |
Status refers to business-to-business e-invoicing. Invoicing to public bodies is mandatory across the EU since 2019. Dates are the latest officially announced and can shift.
Two models: clearance and decentralised exchange
Member states have chosen two different architectures. In a clearance model the invoice goes through a platform run by the tax authority before or as it reaches the customer: Italy's SdI, Poland's KSeF, Romania's e-Factura and Greece's myDATA work this way. The platform validates the file, assigns an identifier and keeps a copy for tax control.
In a decentralised model the invoice travels directly between the parties, typically over the Peppol network or by e-mail in a structured format, and the tax authority receives a report of the key data separately. Belgium, Germany, the Netherlands, the Nordic and Baltic countries and Ireland follow this approach, which is also the model ViDA adopts for cross-border trade.
ViDA: what changes from 2030
VAT in the Digital Age is the EU reform package adopted in 2025. From July 2030 invoices for intra-EU business-to-business supplies must be structured e-invoices under EN 16931, issued within ten days of the supply, and the key data must be reported to the tax authority almost in real time. The EC sales list disappears.
Member states may impose domestic e-invoicing mandates without seeking an EU derogation, which is why the national timelines in the table have accelerated. Existing national systems must converge with the EU standard by 2035. For a business the practical consequence is simple: structured invoicing becomes the norm across the single market within a few years, and software should be ready for it now.
Kontevia and e-invoicing: today and planned
- Today: PDF invoices with the mandatory details and a payment QR code (EPC for euro, QR Platba for Czech koruna).
- Today: received PDF invoices are read and booked without retyping.
- Planned: structured invoices under EN 16931 (UBL and CII) with the national profiles of each country.
- Planned: national formats and systems such as XRechnung and ZUGFeRD, Factur-X, FatturaPA and SdI, KSeF, myDATA, e-Factura, Verifactu and Peppol BIS.
- Planned: VAT ID validation and mandatory field checks per country before an invoice is issued.
Kontevia is in early access and does not connect to national e-invoicing platforms yet. The integrations page shows what is available today.
Frequently asked questions
Which EU countries already require B2B e-invoicing?
Italy has required it since 2019, Romania since 2024 and Belgium since January 2026, with Poland, Greece, Croatia and France starting their phases during 2026. Hungary requires real-time invoice reporting, which is a related but separate obligation. The table on this page shows the current status of every member state.
What is the difference between e-invoicing and e-reporting?
E-invoicing concerns the invoice itself: it must be a structured file exchanged between the parties. E-reporting concerns the tax authority: selected invoice data is transmitted to it, either through the same platform or separately. Some countries mandate only reporting, some only invoicing, and most combine the two.
Does a PDF invoice count as an e-invoice?
No. Under EU rules an e-invoice must be issued, transmitted and received in a structured format that allows automatic processing. A PDF, an image or an e-mail body is not structured. Hybrid formats that embed XML inside a PDF, such as ZUGFeRD or Factur-X, do qualify.
What is Peppol and do I need it?
Peppol is an open network for exchanging e-invoices through certified access points. It is the default rail in many member states and the planned channel for ViDA cross-border reporting. Whether you need it depends on your country and your customers. Peppol support in Kontevia is planned and not available yet.
How does Kontevia keep up with changing national rules?
The rates, formats, systems and dates on this site come from a jurisdiction database maintained for all 27 member states and reviewed against official sources. When a national timeline changes, this site is updated from the same data.
Start with clean invoicing today
Start in early access with PDF invoices and documents in order, whichever country you invoice in. Structured e-invoicing is planned.