Living guide
Mandatory structured e-invoicing is rolling out across the EU on a country-by-country timetable through 2026–2028. This page tracks the announced dates per country, updated quarterly.
Last reviewed 11 July 2026 · updated quarterly
| Country | Mandate | Status | Key date | |
|---|---|---|---|---|
| IT | Italy | Domestic B2B/B2C clearance via the Sistema di Interscambio (SdI) has been mandatory since 2019; remaining exemptions removed by 2024. Live today. | In force | In force since 2019 (SdI) ↗ |
| RO | Romania | As announced by ANAF, mandatory B2B clearance through RO e-Factura began 1 January 2024 and moved to a clearance model from July 2024. Verify scope against ANAF before acting. | In force | In force since 2024-01-01 (RO e-Factura) ↗ |
| PL | Poland | KSeF is mandatory for large taxpayers from 1 February 2026 and for most other VAT-registered businesses from 1 April 2026 (micro-entrepreneurs from 2027), as announced by the Ministry of Finance. Confirm your phase against the authority. | In force | 2026-02-01 (large) / 2026-04-01 (most) / 2027 (micro) ↗ |
| BE | Belgium | Structured B2B e-invoicing over the Peppol network is mandatory since 1 January 2026 (a tolerance window ran to 31 March 2026), per the federal VAT-code law. Verify against the tax authority. | In force | In force since 2026-01-01 (Peppol) ↗ |
| GR | Greece | As announced by AADE, mandatory B2B e-invoicing via myDATA started for large businesses in March 2026, with remaining businesses phased in later in 2026. Dates have moved before — confirm against AADE. | In force | 2026-03 (large) / phased through 2026 (others) ↗ |
| EE | Estonia | Since 1 July 2025 a buyer registered as an e-invoice recipient can require structured e-invoices from suppliers; a broader B2B mandate is announced for around 2027. Verify against the Ministry of Finance. | In force | 2025-07-01 (buyer-request) / ~2027 (broader, announced) ↗ |
| FR | France | As announced, all businesses must be able to receive e-invoices from 1 September 2026, with issuance phased from large/mid-sized businesses (2026) to SMEs and micro-businesses (2027), via approved platforms. Dates have slipped before — confirm against the tax authority. | Announced | 2026-09-01 (receive-all + large/mid issue) / 2027-09 (SME/micro) ↗ |
| DE | Germany | Businesses must already be able to receive e-invoices (since January 2025). As announced, issuing becomes mandatory from January 2027 for turnover above €800,000 and from January 2028 for all others. Verify against the finance ministry. | Announced | 2025-01 (receive) / 2027-01 (>€800k issue) / 2028-01 (all) ↗ |
| ES | Spain | B2B e-invoicing under the Crea y Crece law is announced but not yet live; phase-in is expected to begin after the implementing order takes effect, reportedly from 2027 for larger businesses and later for the rest. Dates are still moving — confirm against the tax authority. | Announced | Announced, ~2027–2028 (phased) — verify ↗ |
| NO | Norway | Outside the EU (EEA). As announced by the Ministry of Finance, mandatory B2B e-invoice issuance is set to start 1 January 2027, with digital-bookkeeping/reception obligations later. Still being finalised — confirm against Skatteetaten. | Announced | 2027-01-01 (issue, announced) ↗ |
Each key date links to the authority it was verified against. Announced dates move — always confirm at source.
FAQ
Disclaimer
This is a neutral reference compiled from public sources, not individualised legal or tax advice. Dates change — always confirm against the linked national authority before acting.