E-Invoicing Mandate Matrix: Country-by-Year Overview

Country-by-obligation breakdown

Country	B2G	B2B Issuing	B2B Receiving	B2C	e-Reporting	Network
🇧🇪Belgium	Mandatory	Mandatory	Mandatory	N/A	N/A	Peppol
🇩🇪Germany	Mandatory	Mandatory	Mandatory	N/A	N/A	Peppol / other EN16931-compliant
🇫🇷France	Mandatory	Mandatory	Mandatory	N/A	Mandatory	PDP (Plateforme de Demateriaalisation Partenaire)
🇮🇹Italy	Mandatory	Mandatory	Mandatory	Mandatory	Mandatory	SDI (Sistema di Interscambio)
🇵🇱Poland	Mandatory	Mandatory	Mandatory	N/A	Mandatory	KSeF (Krajowy System e-Faktur)
🇪🇸Spain	Mandatory	Mandatory	Mandatory	N/A	Mandatory	FACe (B2G) / Verifactu (B2B)
🇵🇹Portugal	Mandatory	Mandatory	Mandatory	N/A	Mandatory	CIUS-PT / Peppol
🇷🇴Romania	Mandatory	Mandatory	Mandatory	N/A	Mandatory	e-Factura / RO e-Invoice
🇳🇱Netherlands	Mandatory	Voluntary	Voluntary	N/A	N/A	Peppol
🇦🇹Austria	Mandatory	Voluntary	Voluntary	N/A	N/A	Peppol
🇸🇪Sweden	Mandatory	Voluntary	Voluntary	N/A	N/A	Peppol
🇩🇰Denmark	Mandatory	Voluntary	Voluntary	N/A	N/A	Peppol (formerly NemHandel)
🇫🇮Finland	Mandatory	Voluntary	Voluntary	N/A	N/A	Peppol
🇮🇪Ireland	Mandatory	Voluntary	Voluntary	N/A	N/A	Peppol
🇱🇺Luxembourg	Mandatory	Voluntary	Voluntary	N/A	N/A	Peppol
🇬🇷Greece	Mandatory	Mandatory	Mandatory	Mandatory	Mandatory	myDATA
🇭🇺Hungary	Mandatory	Mandatory	Mandatory	N/A	Mandatory	NAV RTIR
🇨🇿Czech Republic	Mandatory	Mandatory	Mandatory	N/A	Mandatory	National platform (planned)
🇸🇰Slovakia	Mandatory	Voluntary	Voluntary	N/A	N/A	National e-invoice system (planned)
🇸🇮Slovenia	Mandatory	Voluntary	Voluntary	N/A	N/A	Peppol / UJP
🇭🇷Croatia	Mandatory	Voluntary	Voluntary	N/A	Mandatory	Fiskalizacija / Peppol (planned)
🇧🇬Bulgaria	Mandatory	Voluntary	Voluntary	N/A	N/A	National platform (planned)
🇪🇪Estonia	Mandatory	Voluntary	Voluntary	N/A	N/A	Peppol
🇱🇻Latvia	Mandatory	Voluntary	Voluntary	N/A	N/A	Peppol
🇱🇹Lithuania	Mandatory	Voluntary	Voluntary	N/A	N/A	Peppol
🇲🇹Malta	Mandatory	Voluntary	Voluntary	N/A	N/A	Peppol
🇨🇾Cyprus	Mandatory	Voluntary	Voluntary	N/A	N/A	Peppol (planned)
🇳🇴Norway	Mandatory	Voluntary	Voluntary	N/A	N/A	Peppol
🇨🇭Switzerland	Mandatory	Voluntary	Voluntary	N/A	N/A	Peppol
🇬🇧United Kingdom	Mandatory	Voluntary	Voluntary	N/A	N/A	Peppol

04/CONTEXT

Understanding the e-invoicing mandate landscape in Europe

Electronic invoicing is rapidly becoming mandatory across Europe. The shift from paper and PDF invoices to structured electronic formats is driven by tax authorities seeking real-time visibility into transactions. This mandate matrix helps you track which countries require e-invoicing and when your business needs to comply.

The Peppol network and beyond

Peppol is the dominant e-invoicing network in Northern Europe (Belgium, Netherlands, Nordics, Germany). Other countries have chosen different approaches. Italy operates the SDI (Sistema di Interscambio), France is implementing the PDP (Plateforme de Dematerialisation Partenaire) model, and Poland uses KSeF (Krajowy System e-Faktur). The EU ViDA regulation aims to create interoperability between these systems by 2030.

Key milestones

2026Belgium B2B mandate (Peppol), France large companies (PDP), Spain large companies (Verifactu), Poland KSeF.
2027France all companies, Spain all companies, Germany full B2B issuing mandate.
2028Germany complete rollout for all businesses.
2030EU ViDA cross-border e-invoicing target.

How e-invoice.be helps

As a certified Peppol Access Point, e-invoice.be enables businesses to send and receive e-invoices across Europe. Whether you are an SME that needs a simple email-based workflow or a developer integrating via API, we provide the infrastructure to comply with e-invoicing mandates in Belgium and across the Peppol network.

Frequently asked questions

Which European countries mandate B2B e-invoicing?▼

As of 2026, Belgium, Germany, Italy, Romania, Hungary, and Greece have mandatory B2B e-invoicing. France, Spain, Poland, and Czech Republic have confirmed mandates starting between 2026-2027. Many others mandate B2G (government) e-invoicing only.

When does the Belgian e-invoicing mandate start?▼

Belgium mandates B2B e-invoicing via Peppol from January 1, 2026. All Belgian businesses must be able to send and receive structured electronic invoices in UBL format through the Peppol network.

Is Peppol mandatory in all EU countries?▼

Peppol is not mandatory in all EU countries. Each country can choose its own e-invoicing network. Belgium, Netherlands, and Nordics use Peppol. Italy uses SDI. France uses PDP platforms. Poland uses KSeF. However, the EU ViDA regulation aims to harmonize cross-border e-invoicing by 2030.

What is the difference between B2G and B2B e-invoicing mandates?▼

B2G (Business-to-Government) mandates require businesses to send electronic invoices to public sector entities. B2B (Business-to-Business) mandates require electronic invoicing between all businesses. B2G mandates typically come first, followed by B2B. Almost all EU countries have B2G mandates in place.

What happens if I do not comply with the e-invoicing mandate?▼

Penalties vary by country. Belgium imposes fines up to EUR 25,000. Italy penalties range from 5-10% of undeclared amounts. France charges EUR 15 per non-compliant invoice (capped at EUR 15,000/year). Germany may reject invoices for VAT deduction if not in structured format.

What is the EU ViDA regulation?▼

ViDA (VAT in the Digital Age) is an EU regulation targeting 2030 that aims to harmonize e-invoicing and digital reporting across all EU member states. It will introduce mandatory structured e-invoicing for cross-border B2B transactions and real-time digital reporting.

E-Invoicing Mandate Matrix

B2B mandates in 2026