Peppol and E-Invoicing Mandate Matrix
A country-by-year overview of e-invoicing obligations across Europe. See which countries mandate B2G, B2B and B2C e-invoicing, and when.
- Countries
- 30 European countries
- Years
- 2024 to 2030
- Obligations
- B2G, B2B issuing and receiving, B2C, e-reporting
- Networks
- Peppol, SDI, PDP, KSeF and others
Mandates by year and country
30 countries, 2024 to 2030
In 2026, 11 of 30 countries mandate B2B issuing, 0 planned, 19 voluntary.
B2B mandates in 2026
- Mandatory
- Planned
- Voluntary
- N/A
Select a country on the map or in the table to see its full mandate timeline.
Country-by-obligation breakdown
- Peppol
- B2G
- Mandatoryfrom 1 Mar 2024
- B2B issuing
- Mandatoryfrom 1 Jan 2026
- B2B receiving
- Mandatoryfrom 1 Jan 2026
- B2C
- N/A
- e-Reporting
- N/A
- Peppol / other EN16931-compliant
- B2G
- Mandatoryfrom 27 Nov 2020
- B2B issuing
- Mandatoryfrom 1 Jan 2025
- B2B receiving
- Mandatoryfrom 1 Jan 2025
- B2C
- N/A
- e-Reporting
- N/A
- PDP (Plateforme de Demateriaalisation Partenaire)
- B2G
- Mandatoryfrom 1 Jan 2017
- B2B issuing
- Mandatoryfrom 1 Sep 2026
- B2B receiving
- Mandatoryfrom 1 Sep 2026
- B2C
- N/A
- e-Reporting
- Mandatoryfrom 1 Sep 2026
- SDI (Sistema di Interscambio)
- B2G
- Mandatoryfrom 6 Jun 2014
- B2B issuing
- Mandatoryfrom 1 Jan 2019
- B2B receiving
- Mandatoryfrom 1 Jan 2019
- B2C
- Mandatoryfrom 1 Jan 2024
- e-Reporting
- Mandatoryfrom 1 Jan 2019
- KSeF (Krajowy System e-Faktur)
- B2G
- Mandatoryfrom 1 Feb 2025
- B2B issuing
- Mandatoryfrom 1 Feb 2026
- B2B receiving
- Mandatoryfrom 1 Feb 2026
- B2C
- N/A
- e-Reporting
- Mandatoryfrom 1 Feb 2026
- FACe (B2G) / Verifactu (B2B)
- B2G
- Mandatoryfrom 15 Jan 2015
- B2B issuing
- Mandatoryfrom 1 Jul 2026
- B2B receiving
- Mandatoryfrom 1 Jul 2026
- B2C
- N/A
- e-Reporting
- Mandatoryfrom 1 Jul 2026
- CIUS-PT / Peppol
- B2G
- Mandatoryfrom 1 Jan 2021
- B2B issuing
- Mandatoryfrom 1 Jan 2025
- B2B receiving
- Mandatoryfrom 1 Jan 2025
- B2C
- N/A
- e-Reporting
- Mandatoryfrom 1 Jan 2024
- e-Factura / RO e-Invoice
- B2G
- Mandatoryfrom 1 Jul 2022
- B2B issuing
- Mandatoryfrom 1 Jan 2024
- B2B receiving
- Mandatoryfrom 1 Jan 2024
- B2C
- N/A
- e-Reporting
- Mandatoryfrom 1 Jan 2024
- Peppol
- B2G
- Mandatoryfrom 1 Jan 2017
- B2B issuing
- Voluntary
- B2B receiving
- Voluntary
- B2C
- N/A
- e-Reporting
- N/A
- Peppol
- B2G
- Mandatoryfrom 1 Jan 2014
- B2B issuing
- Voluntary
- B2B receiving
- Voluntary
- B2C
- N/A
- e-Reporting
- N/A
- Peppol
- B2G
- Mandatoryfrom 1 Apr 2019
- B2B issuing
- Voluntary
- B2B receiving
- Voluntary
- B2C
- N/A
- e-Reporting
- N/A
- Peppol (formerly NemHandel)
- B2G
- Mandatoryfrom 1 Feb 2005
- B2B issuing
- Voluntary
- B2B receiving
- Voluntary
- B2C
- N/A
- e-Reporting
- N/A
- Peppol
- B2G
- Mandatoryfrom 1 Apr 2020
- B2B issuing
- Voluntary
- B2B receiving
- Voluntary
- B2C
- N/A
- e-Reporting
- N/A
- Peppol
- B2G
- Mandatoryfrom 18 Apr 2019
- B2B issuing
- Voluntary
- B2B receiving
- Voluntary
- B2C
- N/A
- e-Reporting
- N/A
- Peppol
- B2G
- Mandatoryfrom 18 May 2022
- B2B issuing
- Voluntary
- B2B receiving
- Voluntary
- B2C
- N/A
- e-Reporting
- N/A
- myDATA
- B2G
- Mandatoryfrom 1 Oct 2021
- B2B issuing
- Mandatoryfrom 1 Jan 2024
- B2B receiving
- Mandatoryfrom 1 Jan 2024
- B2C
- Mandatoryfrom 1 Jan 2024
- e-Reporting
- Mandatoryfrom 1 Oct 2021
- NAV RTIR
- B2G
- Mandatoryfrom 1 Jul 2020
- B2B issuing
- Mandatoryfrom 1 Jan 2024
- B2B receiving
- Mandatoryfrom 1 Jan 2024
- B2C
- N/A
- e-Reporting
- Mandatoryfrom 1 Jul 2018
- National platform (planned)
- B2G
- Mandatoryfrom 1 Jan 2024
- B2B issuing
- Mandatoryfrom 1 Jan 2026
- B2B receiving
- Mandatoryfrom 1 Jan 2026
- B2C
- N/A
- e-Reporting
- Mandatoryfrom 1 Jan 2026
- National e-invoice system (planned)
- B2G
- Mandatoryfrom 1 Jan 2024
- B2B issuing
- Voluntaryfrom 1 Jan 2027
- B2B receiving
- Voluntaryfrom 1 Jan 2027
- B2C
- N/A
- e-Reporting
- N/A
- Peppol / UJP
- B2G
- Mandatoryfrom 1 Jan 2015
- B2B issuing
- Voluntary
- B2B receiving
- Voluntary
- B2C
- N/A
- e-Reporting
- N/A
- Fiskalizacija / Peppol (planned)
- B2G
- Mandatoryfrom 1 Jul 2019
- B2B issuing
- Voluntaryfrom 1 Jan 2027
- B2B receiving
- Voluntaryfrom 1 Jan 2027
- B2C
- N/A
- e-Reporting
- Mandatoryfrom 1 Jan 2013
- National platform (planned)
- B2G
- Mandatoryfrom 1 Jan 2024
- B2B issuing
- Voluntaryfrom 1 Jan 2027
- B2B receiving
- Voluntaryfrom 1 Jan 2027
- B2C
- N/A
- e-Reporting
- N/A
- Peppol
- B2G
- Mandatoryfrom 18 Apr 2019
- B2B issuing
- Voluntary
- B2B receiving
- Voluntary
- B2C
- N/A
- e-Reporting
- N/A
- Peppol
- B2G
- Mandatoryfrom 1 Jan 2025
- B2B issuing
- Voluntary
- B2B receiving
- Voluntary
- B2C
- N/A
- e-Reporting
- N/A
- Peppol
- B2G
- Mandatoryfrom 18 Apr 2019
- B2B issuing
- Voluntary
- B2B receiving
- Voluntary
- B2C
- N/A
- e-Reporting
- N/A
- Peppol
- B2G
- Mandatoryfrom 1 Jan 2022
- B2B issuing
- Voluntary
- B2B receiving
- Voluntary
- B2C
- N/A
- e-Reporting
- N/A
- Peppol (planned)
- B2G
- Mandatoryfrom 1 Jul 2025
- B2B issuing
- Voluntary
- B2B receiving
- Voluntary
- B2C
- N/A
- e-Reporting
- N/A
- Peppol
- B2G
- Mandatoryfrom 1 Jul 2012
- B2B issuing
- Voluntary
- B2B receiving
- Voluntary
- B2C
- N/A
- e-Reporting
- N/A
- Peppol
- B2G
- Mandatoryfrom 1 Jan 2024
- B2B issuing
- Voluntary
- B2B receiving
- Voluntary
- B2C
- N/A
- e-Reporting
- N/A
- Peppol
- B2G
- Mandatoryfrom 1 Apr 2020
- B2B issuing
- Voluntary
- B2B receiving
- Voluntary
- B2C
- N/A
- e-Reporting
- N/A
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.
Timeline. Key milestones.
2026
Belgium B2B mandate (Peppol), France large companies (PDP), Spain large companies (Verifactu), Poland KSeF.2027
France all companies, Spain all companies, Germany full B2B issuing mandate.2028
Germany complete rollout for all businesses.2030
EU ViDA cross-border e-invoicing target.
Access. 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.
FAQ. Frequently asked questions.
Something else? Write to hello@e-invoice.be.
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 fines EUR 1,500 for a first offence, EUR 3,000 for a second and EUR 5,000 for each next one. 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.
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