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E-Invoicing Requirements in Europe: EU & EEA Countries

The European Commission provides detailed country factsheets on e-invoicing requirements for all 27 EU member states plus EEA countries Iceland, Liechtenstein and Norway. A distinction is made between B2B (invoices between businesses) and B2G (invoices to public authorities).

Country Overview: E-Invoicing Mandates (B2B & B2G)

Country ⇅	B2B ⇅	B2G ⇅
▶Belgium	2026	2023
Format EN 16931 More on Belgium → Send via Peppol from GrandTotal →	B2B mandate 2026 via Peppol	B2G sending mandate 2023 · phased rollout via Peppol
▶Germany	2025	2020
Format EN 16931, XRechnung (CIUS), ZUGFeRD More on Germany → Send via Peppol from GrandTotal →	B2B mandate 2025 Receiving mandatory from 2025 for all. Sending mandatory phased by revenue: from 2027 (>800k€), from 2028 (all). via Email or Peppol	B2G sending mandate 2020 · central government only via Portal or Peppol
▶Estonia	2025	2019
Format EN 16931	B2B mandate 2025 via direct delivery	B2G sending mandate 2019 via direct delivery
▶France	2026/27	2020
Format EN 16931, Factur-X More on France →	B2B mandate 2026/27 via Hybrid (PDP)	B2G sending mandate 2020 · phased rollout via Hybrid (PDP)
▶Italy	2019	2015
Format EN 16931, FatturaPA (CIUS) More on Italy →	B2B mandate 2019 via Central (SDI)	B2G sending mandate 2015 · phased rollout via Central (SDI)
▶Croatia	2026	2019
Format EN 16931	B2B mandate 2026 via Central (FINA)	B2G sending mandate 2019 via Central (FINA)
▶Latvia	2028	2025
Format EN 16931	B2B mandate 2028 via direct delivery (eAddress)	B2G sending mandate 2025 via direct delivery (eAddress)
▶Poland	2026	–
Format EN 16931	B2B mandate 2026 via Central (KSeF)	B2G sending mandate receive only
▶Romania	2024	2022
Format EN 16931, RO_CIUS (CIUS)	B2B mandate 2024 via Central (RO e-Factura)	B2G sending mandate 2022 via Central (RO e-Factura)
▶Slovakia	2027	2022
Format EN 16931 Send via Peppol from GrandTotal →	B2B mandate 2027 via Peppol	B2G sending mandate 2022 · limited via Peppol
▶Slovenia	2027	2015
Format EN 16931, e-SLOG	B2B mandate 2027 via BizBox	B2G sending mandate 2015 via BizBox
▶Spain	–	2015
Format EN 16931, Facturae More on Spain →	B2B mandate none	B2G sending mandate 2015 · above value threshold via Central (FACe)
▶Greece	–	2025
Format EN 16931 Send via Peppol from GrandTotal →	B2B mandate none	B2G sending mandate 2025 · phased rollout via Peppol
▶Denmark	2026	2005
Format EN 16931, OIOUBL (CIUS)	B2B mandate 2026 Bookkeeping Act requires systems capable of sending/receiving e-invoices from 2026. via NemHandel	B2G sending mandate 2005 via NemHandel
▶Hungary	–	–
Format EN 16931	B2B mandate none	B2G sending mandate receive only
▶Bulgaria	–	–
Format EN 16931	B2B mandate none	B2G sending mandate receive only
▶Finland	–	2021
Format EN 16931	B2B mandate none	B2G sending mandate 2021 · on request via direct delivery
▶Ireland	–	–
Format EN 16931 Send via Peppol from GrandTotal →	B2B mandate none	B2G sending mandate receive only
▶Lithuania	–	2017
Format EN 16931 Send via Peppol from GrandTotal →	B2B mandate none	B2G sending mandate 2017 via Peppol
▶Luxembourg	–	2023
Format EN 16931 Send via Peppol from GrandTotal →	B2B mandate none	B2G sending mandate 2023 · phased rollout via Peppol
▶Malta	–	–
Format EN 16931 Send via Peppol from GrandTotal →	B2B mandate none	B2G sending mandate receive only
▶Netherlands	–	2017
Format EN 16931, SI-UBL 2.0 (NLCIUS) More on Netherlands → Send via Peppol from GrandTotal →	B2B mandate none	B2G sending mandate 2017 · central government only via Portal or Peppol
▶Austria	–	2014
Format EN 16931, ebInterface, CIUS-AT-GOV Send via Peppol from GrandTotal →	B2B mandate none	B2G sending mandate 2014 via direct delivery or Peppol
▶Portugal	–	2021
Format EN 16931, CIUS-PT (CIUS)	B2B mandate none	B2G sending mandate 2021 · phased rollout via direct delivery
▶Sweden	–	2019
Format EN 16931 Send via Peppol from GrandTotal →	B2B mandate none	B2G sending mandate 2019 via Peppol
▶Czechia	–	–
Format EN 16931, ISDOC	B2B mandate none	B2G sending mandate receive only
▶Cyprus	–	–
Format EN 16931 Send via Peppol from GrandTotal →	B2B mandate none	B2G sending mandate receive only
▶Norway	2027	2019
Format EN 16931, EHF (Peppol BIS) More on Norway → Send via Peppol from GrandTotal →	B2B mandate 2027 Sending mandatory from 2027 to recipients in the Peppol directory (ELMA), receiving and digital bookkeeping mandatory from 2030. via Peppol	B2G sending mandate 2019 via Peppol
▶Iceland	–	–
Format EN 16931, TS-236 Send via Peppol from GrandTotal →	B2B mandate none	B2G sending mandate receive only
▶Liechtenstein	–	–
Format EN 16931	B2B mandate none	B2G sending mandate receive only

→ More details on individual countries in the official EU factsheets

Data status: June 2026

Key Standards

EN 16931

European standard for electronic invoices (since 2017). Defines uniform semantic data model for interoperability across Europe.

Technical formats: UBL 2.1 (Universal Business Language), CII (Cross Industry Invoice)

→ Explore e-invoices interactively

CIUS

Core Invoice Usage Specifications – national adaptations of EN 16931 for country-specific requirements (e.g. XRechnung, FatturaPA, RO_CIUS)

Peppol

Pan-European Public Procurement On-Line – network for electronic exchange of business documents, especially e-invoices.

Format: Peppol BIS Billing 3.0 (based on UBL 2.1, EN 16931 compliant)

→ PEPPOL network explained

→ Send via Peppol from GrandTotal

To check whether a received e-invoice meets the requirements, use the free E-Invoice Validator – XRechnung, ZUGFeRD, PEPPOL and EN 16931, right in your browser.

And how standard rates have evolved since 1970 is shown in the interactive chart of VAT rates in Europe.