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.
Country Overview: B2B E-Invoicing Mandate
The following table shows the current status of B2B e-invoicing mandates across all 29 documented European countries based on the official EU factsheets:
| Country ⇅ | Mandatory ⇅ | Planned ⇅ | Format | Transmission |
|---|---|---|---|---|
| Belgium | 2026 | - | EN 16931 | Peppol |
| Germany | 2025* | - | EN 16931, XRechnung (CIUS), ZUGFeRD | Direct + Peppol |
| Estonia | 2025 | - | EN 16931 | Direct |
| France | - | 2026/27 | EN 16931, Factur-X | Hybrid (Chorus Pro) |
| Italy | 2019 | - | EN 16931, FatturaPA (CIUS) | Central (SDI) |
| Croatia | - | 2026 | EN 16931 | Central (FINA) |
| Latvia | - | 2028 | EN 16931 | Direct (eAddress) |
| Poland | - | 2026 | EN 16931 | Central (KSeF) |
| Romania | 2024 | - | EN 16931, RO_CIUS (CIUS) | Central (RO e-Factura) |
| Slovakia | - | 2027 | EN 16931 | Peppol |
| Slovenia | - | 2027 | EN 16931, e-SLOG | BizBox |
| Spain | - | - | Facturae (B2G) | Central (FACe B2G only) |
| Greece | - | - | EN 16931 | Peppol |
| Denmark | - | 2026** | EN 16931, OIOUBL (CIUS) | NemHandel |
| Hungary | - | - | EN 16931 | - |
| Bulgaria | - | - | EN 16931 | Direct |
| Finland | - | - | EN 16931 | Direct |
| Ireland | - | - | EN 16931 | Peppol |
| Lithuania | - | - | EN 16931 | Peppol |
| Luxembourg | - | - | EN 16931 | Peppol |
| Malta | - | - | EN 16931 | Peppol |
| Netherlands | - | - | EN 16931, NLCIUS (CIUS) | Direct + Peppol |
| Austria | - | - | EN 16931, ebInterface | Direct |
| Portugal | - | - | EN 16931, CIUS-PT (CIUS) | Direct |
| Sweden | - | - | EN 16931 | Peppol |
| Czechia | - | - | EN 16931, ISDOC | Direct |
| Cyprus | - | - | EN 16931 | Peppol |
| Iceland | - | - | EN 16931, TS-236 | Peppol |
| Liechtenstein | - | - | EN 16931 |
* Germany: Receiving mandatory from 2025 for all. Sending mandatory phased by revenue: from 2027 (>800k€), from 2028 (all).
** Denmark: Bookkeeping Act requires systems capable of sending/receiving e-invoices from 2026.
→ More details on individual countries in the official EU factsheets
Data status: November 2025
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)
Architecture: 4-corner model via standardized access points
E-Invoices with GrandTotal
GrandTotal supports the most important European e-invoice formats: XRechnung (Germany), ZUGFeRD, Factur-X (France), and Peppol BIS Billing 3.0 for cross-border exchange.
With the free InvoiceViewer you can display received e-invoices in all these formats in readable form and add a for convenient payment.
