Dynatos_logo_menu_color
Contact
English
DutchSpanishPortuguese (Portugal)DanishGermanNorwegian
Liveblog

Riding the digital wave: What’s next for e-Invoicing in Europe and everywhere else

Belgium

Getting ready for the Belgian B2B mandate?

The Belgian Federal Public Service Finance has published some initial guidance in anticipation of the B2B e-invoicing mandate, which will take effect on January 1, 2026. The newly released guidance, presented as an FAQ, answers…
Romania

Romania expands e-invoicing to B2C transactions by 2025

The Romanian government is set to extend its e-invoicing system to include B2C transactions. Starting January 2025, all B2C invoices must be issued electronically, following a voluntary period beginning July 2024. E-Invoicing Extension Timeline Voluntary…

Welcome to the digital age, where everything from chatting with friends to paying bills is getting a digital makeover. E-Invoicing is leading the charge in Europe, making life easier for businesses and governments alike. We’ve got you covered on e-Invoicing news from Europe to the ends of the earth because, let’s face it, who doesn’t love a global perspective? Our primary focus will be Europe though.

What’s the deal with e-Invoicing in Europe?

Europe aims to make financial transactions smoother, faster, and less of a headache. Countries are doing their own thing, but they’re all about cutting down on paper and improving efficiency. We’ll take you on a tour from Italy’s trendsetting ways to Germany and France’s latest moves.

Why bother with e-Invoicing?

Beyond just ticking off regulatory boxes, e-Invoicing is like a secret weapon for your business. Think less paperwork, quicker payments, and say goodbye to lost invoices. Plus, governments get a clearer picture of what’s going on, making the economy a bit more transparent for all of us.

The nitty-gritty: EU directives and standards

Getting down to brass tacks, this EU Directive and a European Standard are making e-Invoicing a breeze across borders. If you’re in business, wrapping your head around these can help keep things smooth sailing.

Making the switch: your e-Invoicing roadmap

Whether you’re just starting out or looking to level up your e-Invoicing game, there’s a path to follow. We’re here to guide you through picking the right tools, fitting them into your workflow, and making the magic happen.

E-Invoicing isn’t just a European thing

Europe might be leading the pack, but the e-Invoicing party is worldwide. From Latin America’s tech strides to Asia’s bold moves, we’re watching for the most significant developments anywhere they’re happening.

Keeping up: why staying in the loop matters

In the whirlwind world of e-Invoicing, things change at the speed of light. Stick with us, and you’ll always be in the know on the latest and greatest, from Europe’s front lines to far-off places making their mark.

Jumping into e-Invoicing isn’t just a smart move; it’s a leap into the future of business. Stick around for all the updates, tips, and tales from the e-Invoicing journey right here in Europe and beyond. Stay tuned, and we’ll keep you updated. So bookmark or save this page on your read list, and we’ll stay informed together.

Updates per country in Europe

This list is non-exhaustive and subject to change.

B2B | Live since 2016 | Mandatory: Yes
E-Invoices are required for most transactions, except for cash register receipts and confidential transactions. The mandate, originating in 2010, expanded from financial organizations and large companies to all businesses in 2016, enabling real-time invoice issuance, management of e-books, and the signing of received invoices.

B2C | Live since 2016 | Mandatory: Yes
Similar to the B2B mandate, with the same exceptions and system capabilities.

B2G | Live since 2016 | Mandatory: Yes
Also mirrors the B2B and B2C mandates, applying to transactions with government entities.

B2G | Live since: 2012 | Mandatory: Yes
As per the 2012 Austrian ICT Consolidation Act, e-Invoicing is mandatory for suppliers to the Austrian Federal Government, including foreign suppliers, with several structured electronic formats and delivery methods available.

B2B | Live since: 1 Januari 2010 | Mandatory: Yes
E-Invoices must be issued according to the Tax Code, through the Electronic Tax Invoice system, available online and offline.

B2G | Live since: 1 Januari 2010 | Mandatory: Yes
Similar to the B2B requirement, using the same e-Invoicing system.

On-request e-audit | Live since: 1 Januari 2010 | Mandatory: Yes
The tax authority can access financial data electronically during audits.

B2B | Live: 01/01/2026 | Mandatory: Yes
Mandates structured electronic invoicing, with Peppol as the norm for exchanges, though alternatives complying with European norms are permitted.

B2G | Live since 2022 | Mandatory: Yes
E-Invoicing mandatory for supplies to the Belgian Federal Government and public bodies. Rollout began in November 2022, aiming for completion by 1 March 2024. Applies to contracts over EUR 3,000, requiring structured electronic formats via methods like Mercurius and Peppol. Regional mandates may vary.

On-request e-audit | Live: To Be Announced | Mandatory: Yes
Integration of e-audits into tax audits and optimization of the Belgian Standard Audit File is mentioned without specific compliance details or timing.

Real-time reporting | Live: To Be Announced | Mandatory: Yes
Intends to supplement mandatory e-Invoicing with e-reporting obligations, replacing the Annual Sales Listing with near real-time transactional data submission.

B2B | Live: To Be Announced | Mandatory: Unknown
The National Revenue Agency is considering an e-Invoicing system to enhance real-time information access and reduce tax fraud.

B2C | Live: To Be Announced | Mandatory: Unknown
Similar considerations as B2B for introducing e-Invoicing.

B2G | Live: Not yet available | Mandatory: Unknown
The National Revenue Agency is preparing a concept for the introduction of electronic invoicing in Bulgaria. This system will allow the Bulgarian authorities to obtain real-time information and also reduce tax fraud. Discussions are ongoing on whether e-Invoicing will become an obligation or an option for each trader.

On-request e-audit | Live: To Be Announced | Mandatory: Unknown
Bulgaria plans to implement SAF-T to improve accounting data exchange with tax authorities. Rollout details are expected in 2024, eyeing a 2025 start for major companies.

B2B | Live: 01/01/2026 | Mandatory: Yes
Seeking EU approval for mandatory e-Invoicing for domestic transactions, part of the “Fiscalization 2.0” project.

B2G | Live since 01/07/2019 | Mandatory: Yes
E-Invoicing has been mandatory in public procurement since July 2019.

Real-time reporting | Live: To Be Announced | Mandatory: Yes
Cash or equivalent payments must be reported in real-time to tax authorities.

B2G | Live: Not yet available | Mandatory: To be determined
Cyprus is moving towards mandatory e-Invoicing in the public sector. Amendments to the Public Procurement Law are being drafted to enforce this requirement. While public entities are prepared to handle e-invoices, the exact timing for the introduction of these changes is not confirmed, as they are subject to ongoing administrative and legal processes.

B2B/B2C | Live: To Be Announced | Mandatory: Yes
New legislation requires electronic exchange and archiving of invoices for businesses covered by the Danish Financial Statements Act.

B2G | Live since 2015 | Mandatory: Yes
Electronic invoices must be sent in a structured format for government and public institutions transactions.

B2G | Live since: 2019 | Mandatory: Yes
E-Invoicing is mandatory in transactions with the public sector, regulated by the Accounting Act.

B2B | Live: To Be Announced | Mandatory: Yes
Though specifics are not detailed, the government supports a transition to a real-time economy, implying a move towards mandatory B2B e-Invoicing.

B2G | Live since: 2015 | Mandatory: Yes
E-Invoicing is compulsory for B2G transactions following national legislation.

B2B | Live: 01/09/2026 | Mandatory: Yes
Mandatory e-Invoicing via a central platform or connected service providers, with requirements for issuing, transmitting, and receiving e-Invoices, including sending data to tax authorities.

Real-time reporting | Live: 01/09/2026 | Mandatory: Yes
Mandatory transmission of transaction data for B2C and cross-border transactions to French tax authorities.

B2G | Live since: 2020 | Mandatory: Yes
Electronic invoicing is required for transactions with public sector entities, utilizing various connection solutions to Chorus Pro.

On-request e-audit | Live since: 2020 | Mandatory: Yes
The Fichier des Écritures Comptables must be provided at the start of a tax audit.

B2B | Live: 01/01/2025 | Mandatory: Yes
Plans to introduce mandatory e-Invoicing for B2B transactions, without pre-verification of invoices by tax authorities. Germany’s Bundesrat has approved a landmark B2B e-invoicing mandate on 22 March 2024.

B2G | Live since: 2020 | Mandatory: Yes
Electronic invoicing is mandatory for transactions with Federal bodies.

Real-time reporting | Live: To Be Announced | Mandatory: Yes
An e-reporting system for B2B transactions will follow the e-Invoicing obligation, aligned with the EU’s VAT in the digital age proposal.

B2B | Live: To Be Announced | Mandatory: Yes
Mandatory e-Invoicing is being discussed with the European Commission, with implementation likely phased based on business turnover.

B2G | Live since: 2016 | Mandatory: Yes
Obligatory e-Invoicing for transactions with public entities based on European standards.

Real-time reporting | Live: 01/04/2024 | Mandatory: Yes
Mandatory transmission of document data to the myDATA platform of the A.A.D.E., effective from 1 April 2024.

On-request e-audit | Live since: 2018 | Mandatory: Unknown
Required XML format data export for invoicing data, either by invoice number range or specific period.

Real-time reporting | Live since: 2018 | Mandatory: Unknown
Live invoice reporting is mandatory via the NAV online system or RTIR for invoices under a Hungarian VAT number.

B2G | Live since: 01/01/2020 | Mandatory: Yes
Mandatory e-Invoicing in a specific format for transactions with public authorities, with PDF invoices not accepted.

B2B | Live: To Be Announced | Mandatory: Unknown
A public consultation on e-Invoicing and VAT reporting modernization is underway, focusing on B2B and B2G transactions.

B2G | Live: To Be Announced | Mandatory: Unknown
Part of the public consultation, focusing on leveraging digital advancements for VAT invoicing and reporting systems.

Real-time reporting | Live: To Be Announced | Mandatory: Unknown
Part of the discussions in the public consultation for creating a digital real-time VAT reporting system.

B2B | Live since: 01/07/2022 | Mandatory: Yes
Mandatory issuance of e-invoices via the Sistema di Interscambio (SdI) in digitally signed XML format. Various transmission channels are available for sending files to the SdI, which then forwards validated invoices to recipients. Initially applied to subcontractors for public administration contracts and fuel supplies in July 2018, the mandate expanded to all B2B transactions from January 2019, with further extension to smaller taxpayers and amateur sports associations from July 2022.

B2C | Live: To Be Announced | Mandatory: Yes
E-Invoices must be issued through the Sistema di Interscambio (SdI) in XML format (FatturaPa).

B2G | Live since: 2019 | Mandatory: Yes
E-Invoices issued via the SdI in XML format are mandatory for transactions with public administrations.

Real-time reporting | Live: To Be Announced | Mandatory: Yes
Reporting of certain cross-border transactions to the SdI is required to replace the quarterly Esterometro listing.

B2B | Live since: 2019 | Mandatory: Yes
With some exceptions, VAT payers must issue e-invoices via the state-run e-invoicing system (IS ESF).

B2C | Live since: 2019 | Mandatory: Yes
VAT payers must issue e-invoices via IS ESF, though some sales are exempt from this requirement.

B2G | Live since: 2019 | Mandatory: Yes
Similar to B2B, with the same exceptions and requirements.

B2B | Live: 01/01/2025 | Mandatory: Unknown
A plan for introducing e-invoicing and e-waybills is in consideration, with a structured ‘Peppol’ invoice expected to become the standard.

B2G | Live: 01/01/2025 | Mandatory: Unknown
The same plan applies as for B2B, with an emphasis on digital traffic and the adoption of the Peppol standard.

B2G | Live since: 2017 | Mandatory: Yes
Mandatory electronic issuance of B2G invoices through the national eInvoicing portal “eSaskaita”, a PEPPOL access point.

On-request e-audit | Live: To Be Announced | Mandatory: Yes
The tax authorities can request historical SAF-T submissions on demand.

Real-time reporting | Live since: 01/05/2023 | Mandatory: Yes
Cash register data must be reported in real-time, with a gradual introduction for taxpayers.

B2G | Live since: 01/03/2023 | Mandatory: Yes
Structured electronic invoices must comply with European standards and can be transmitted via Peppol or other methods.

On-request e-audit | Live since: 01/01/2011 | Mandatory: Yes
E-filing of VAT-relevant data on transaction level through Fichier Audit Informatisé AED (FAIA) SAF-T.

B2B | Live: To Be Announced | Mandatory: Yes
Mandatory e-Invoicing for main petroleum products (gasoline, diesel) via the e-Factura system.

B2G | Live since: 01/07/2019 | Mandatory: Yes
Mandatory e-Invoicing for public acquisitions, excluding certain utilities, through e-Factura.

B2G | Live since: 2017 | Mandatory: Yes
The government mandates e-Invoicing for transactions, utilizing Peppol for exchanges.

B2G | Live since: 2019 | Mandatory: Yes
E-Invoices are required for public sector purchases.

On-request e-audit | Live since: 01/01/2020 | Mandatory: Yes
Tax authorities can request SAF-T submissions based on OECD 2.0.

B2B | Live: 01/02/2025 | Mandatory: Yes
Mandatory e-Invoicing will be introduced, with e-invoices validated by KSeF. Rollout starts on 1/2/2025 for large businesses; other businesses have until 1/4/2026. Read more.

B2G | Live since: 2019 | Mandatory: Yes
Part of the B2B mandate, including transactions with government entities.

On-request e-audit | Live: To Be Announced | Mandatory: Yes
Monthly VAT SAF-T and on-demand files submission is required.

B2G | Live since: 31/12/2023 | Mandatory: Yes
E-Invoicing for public contracts is phased in, with current compliance deadlines extending.

On-request e-audit | Live since: 01/01/2023 | Mandatory: Yes
Production of a SAFT-PT file with a computerized bookkeeping system upon request for businesses.

B2B | Live: 01/07/2024 | Mandatory: Yes
General mandatory e-invoicing for taxable persons established in Romania through the RO e-Invoice system.

B2G | Live since: 01/01/2024 | Mandatory: Yes
Mandatory issuance of e-invoices via the RO e-Invoice system for public authority transactions.

On-request e-audit | Live since: 01/01/2022 | Mandatory: Yes
Introduction of SAF-T reporting, initially for large taxpayers.

Real-time reporting | Live since: 01/01/2024 | Mandatory: Yes
Real-time reporting obligation for B2B transactions via RO e-Factura.

B2B | Live since: 01/07/2022 | Mandatory: Yes
Mandatory e-Invoicing through SdI for supplies of goods and services, following an agreement with Italy.

B2B | Live since: 01/01/2023 | Mandatory: Yes
The law mandates the issuance of electronic invoices for B2B and B2G transactions, focusing on VAT calculations.

B2G | Live since: 01/05/2022 | Mandatory: Yes
Mandatory e-Invoicing for transactions with public sector entities, with phased implementation dates.

B2B | Live: 2025 (?) | Mandatory: Yes
The current government halted plans for mandatory e-invoicing despite initial intentions for a gradual mandate starting in 2025.

B2C | Live: To Be Announced | Mandatory: Yes
Similar to B2B, the plan for mandatory e-Invoicing has been paused.

B2G | Live since: 01/09/2023 | Mandatory: Yes
Implementation of the e-Invoicing system for the public sector has been delayed, awaiting the publication of a decree.

Real-time reporting | Live: To Be Announced | Mandatory: Yes
Cash registers must be connected online to the authorities’ system (eKasa register).

B2B | Live: To Be Announced | Mandatory: Yes
Slovenia is considering introducing mandatory e-Invoicing for B2B transactions, pending law approval.

B2G | Live since: 01/01/2015 | Mandatory: Yes
Electronic invoicing is mandatory for transactions with public sector entities.

B2B | Live: 01-07-2025 | Mandatory: Yes
Following the Ley Crea y Crece, mandatory e-Invoicing will be introduced for B2B transactions, with several structured formats permitted. In February 2024, the Spanish Government notified the European Commission about their e-Invoicing plans. Spain plans to enforce mandatory e-invoicing for B2B transactions by July 2025, following the approval of new regulations.

B2G | Live since: 15/01/2015 | Mandatory: Yes
E-Invoices must be issued in a structured format and signed electronically for transactions with public sector entities.

Real-time reporting | Live since: 01/07/2017 | Mandatory: Yes
The Immediate Supply of Information on VAT (Suministro Inmediato de Información or SII) requires detailed billing records to be sent to tax authorities.

B2G | Live since: 2019 | Mandatory: Yes
Electronic invoicing is required for all purchases in the public sector.

B2G | Live: 01/01/2016 | Mandatory: Yes
As of January 1, 2016, all suppliers must electronically issue invoices to the government for contracts valued at least CHF 5,000.

B2B | Live since: 2014 | Mandatory: Yes
The Turkish GİB tax system must approve E-Invoices in UBL-TR XML format.

B2C | Live since: 01/06/2019 | Mandatory: Yes
Similar to B2B, e-Invoices for B2C transactions also need GİB approval.

B2G | Live since: 01/06/2019 | Mandatory: Yes
E-Invoices for transactions with the government must follow the same process as B2B and B2C.

Making Tax Digital (MTD)
Businesses are required to keep digital records and submit VAT returns using HMRC-approved software. MTD aims to simplify tax filing and increase efficiency.