Living guide

EU e-invoicing mandates: deadlines by country

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

CountryMandateStatusKey date
ITItalyDomestic B2B/B2C clearance via the Sistema di Interscambio (SdI) has been mandatory since 2019; remaining exemptions removed by 2024. Live today.In forceIn force since 2019 (SdI)
RORomaniaAs 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 forceIn force since 2024-01-01 (RO e-Factura)
PLPolandKSeF 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 force2026-02-01 (large) / 2026-04-01 (most) / 2027 (micro)
BEBelgiumStructured 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 forceIn force since 2026-01-01 (Peppol)
GRGreeceAs 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 force2026-03 (large) / phased through 2026 (others)
EEEstoniaSince 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 force2025-07-01 (buyer-request) / ~2027 (broader, announced)
FRFranceAs 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.Announced2026-09-01 (receive-all + large/mid issue) / 2027-09 (SME/micro)
DEGermanyBusinesses 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.Announced2025-01 (receive) / 2027-01 (>€800k issue) / 2028-01 (all)
ESSpainB2B 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.AnnouncedAnnounced, ~2027–2028 (phased) — verify
NONorwayOutside 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.Announced2027-01-01 (issue, announced)

Each key date links to the authority it was verified against. Announced dates move — always confirm at source.

FAQ

Does Dekimu issue compliant e-invoices for these countries?
No. Dekimu (and InvoiceUp) are follow-up and payment-tracking tools — they consume structured invoices, they do not issue them. Use your national e-invoicing platform or an accredited provider to issue; use Dekimu to chase what's unpaid.
When does the e-invoicing mandate apply to my business?
It depends on your country of establishment and your size band — most mandates phase in from large enterprises to SMEs over 1–2 years. Check the row for your country above and verify against the linked authority; announced dates move.
Is one mandate the same as another across the EU?
No. Each country runs its own platform and timetable — Italy's SdI, Romania's RO e-Factura, Poland's KSeF, Belgium's Peppol model, France's approved-platform model and others differ in format, clearance, and scope. Treat every country as its own rulebook and confirm against its authority.
What should I do now if a mandate is only announced for my country?
Track the announced dates, make sure you can receive structured e-invoices from your suppliers, and pick an accredited issuing route before the deadline. Keep chasing unpaid invoices as usual — the mandate changes how invoices are transmitted, not whether customers pay on time.

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.