Several countries are entering a new phase of e-invoicing in 2027. Some businesses will need to start issuing structured invoices, while others will face additional reporting requirements or changes in how their suppliers send invoices.
For organisations operating across borders, the challenge is knowing which changes affect which entities and processes. The deadlines differ, but so do the obligations behind them.
A deadline does not tell the whole story
A date on the calendar is a starting point. To understand what needs to happen before then, businesses also need to know which transactions are covered and whether the rules concern issuing, receiving or reporting.
These activities do not always follow the same timeline. A business may already be able to receive structured invoices but still need to adapt its outgoing process. In another country, it may need to connect to an accredited platform or report invoice data to the tax authority.
For international organisations, this can mean managing several approaches at once, even when invoices originate from the same ERP system.
Changes can affect businesses already using e-invoicing
A new phase can also affect organisations that have already implemented a local mandate. In France, for example, the issuing obligation extends to SMEs and micro-businesses in September 2027. Larger organisations already in scope may see more suppliers sending structured invoices as a result.
That raises practical questions for incoming processing: are supplier details up to date? Can the systems handle the expected invoice flows? And who follows up when an invoice cannot be processed?
E-invoicing can involve more than the invoice
Creating a structured invoice is one part of the process. Depending on the country, businesses may also need to exchange it through a specific route or report information to the tax authority.
The required data may come from different systems. Customer and supplier details might be held in one place, while invoice statuses or payment information sit elsewhere. Even when an invoice is created in the right format, those connections need to work for the wider process to run as intended.
Finance, tax, accounts payable, accounts receivable and IT may each be responsible for part of that process. Bringing them together early helps establish what needs to change and who will manage it.
Preparing for 2027 and beyond
VAT in the Digital Age (ViDA) is part of the wider move towards digital VAT reporting in the EU. Its digital reporting requirements for relevant cross-border B2B transactions are due to apply from July 2030. National requirements, however, continue to develop on their own timelines.
Preparing for 2027 starts with understanding the local changes that affect your business. From there, you can assess the data, systems and responsibilities behind each invoice flow.
Get the 2027 overview
Our whitepaper covers selected developments in Croatia, Germany, Norway, Poland, Slovakia, Greece, the United Arab Emirates, France and Spain.
Organised by quarter, it explains what is changing, what to keep in mind and what businesses can do to prepare.
What’s changing in 2027?
Get a quarterly overview of e-invoicing developments in nine countries and find out how to prepare.
