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 and Liechtenstein. 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 ⇅ |
|---|---|---|
▶ Italy |
2019 | 2015 |
B2B mandate 2019 via Central (SDI) |
B2G sending mandate 2015 · phased rollout via Central (SDI) |
|
▶ Belgium |
2026 | 2023 |
B2B mandate 2026 via Peppol |
B2G sending mandate 2023 · phased rollout via Peppol |
|
▶ Germany |
2025 | 2020 |
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 |
B2B mandate 2026/27 via Hybrid (PDP) |
B2G sending mandate 2020 · phased rollout via Hybrid (PDP) |
|
▶ 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 |
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 |
B2B mandate none |
B2G sending mandate 2015 · above value threshold via Central (FACe) |
|
▶ Greece |
– | 2025 |
Format EN 16931 |
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 |
B2B mandate none |
B2G sending mandate receive only |
▶ Lithuania |
– | 2017 |
Format EN 16931 |
B2B mandate none |
B2G sending mandate 2017 via Peppol |
▶ Luxembourg |
– | 2023 |
Format EN 16931 |
B2B mandate none |
B2G sending mandate 2023 · phased rollout via Peppol |
▶ Malta |
– | – |
Format EN 16931 |
B2B mandate none |
B2G sending mandate receive only |
▶ Netherlands |
– | 2017 |
B2B mandate none |
B2G sending mandate 2017 · central government only via Portal or Peppol |
|
▶ Austria |
– | 2014 |
Format EN 16931, ebInterface, CIUS-AT-GOV |
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 |
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 |
B2B mandate none |
B2G sending mandate receive only |
▶ Iceland |
– | – |
Format EN 16931, TS-236 |
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)
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)
E-Invoices with GrandTotal
GrandTotal supports the most important European e-invoice formats based on EN 16931: XRechnung (Germany), ZUGFeRD, Factur-X (France), and Peppol BIS Billing 3.0 for cross-border exchange.
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.
