E-invoicing in the EU 2026: ViDA and national mandates
E-invoicing is becoming the norm in the EU in two steps: since 2025, all member states have been allowed to introduce a national e-invoicing mandate, and from 1 July 2030, ViDA introduces a uniform e-invoicing and reporting obligation for cross-border B2B supplies within the EU. Until then, many countries are creating their own obligations with different platforms and deadlines. Belgium, Poland, Croatia and Greece already made the switch in 2026, and France started in September 2026.
This article explains what the EU has decided, which countries require what, and what this means for German companies with customers abroad. The article E-invoicing in the EU: deadlines and penalties by country summarises the specific fines in each country.
ViDA: what the EU has decided
The "VAT in the Digital Age" (ViDA) package is the biggest reform of the European VAT system in years. The Council of the EU adopted it on 11 March 2025, it was published in the Official Journal on 25 March 2025, and it entered into force on 14 April 2025. The European Commission expects ViDA to reduce VAT fraud by up to 11 billion euros a year.
ViDA has three pillars: digital reporting requirements with e-invoicing, new rules for the platform economy, and a single VAT registration. These dates are important for e-invoicing:
| Date | What changes |
|---|---|
| 14 April 2025 | Member states may introduce a domestic e-invoicing mandate without first obtaining a special authorisation from the EU. |
| 1 July 2028 | New rules for platforms in short-term accommodation rental and passenger transport, as well as extensions to the single registration. |
| 1 July 2030 | Digital reporting requirements for cross-border B2B supplies within the EU. For this purpose, the invoice must be an e-invoice in accordance with EN 16931. |
| 1 January 2035 | Latest date by which countries with their own national reporting systems must align them with the EU model. |
Important for context: ViDA does not create a uniform national e-invoicing mandate for domestic supplies. The EU sets the framework, and the member states decide on timing, platform and details. That is why the landscape will look very different from country to country until 2030.
EN 16931 as the common denominator
The technical basis remains the European standard EN 16931. It defines which information an e-invoice contains and in which syntaxes it can be exchanged. In May 2026, a revised version of EN 16931-1 was published that covers B2B requirements and the future reporting obligations in particular more effectively. This formally withdrew the 2017 version, but according to the European Commission it remains permissible during a transition period. The article EN 16931 explained explains what the standard covers in detail.
The most important national mandates at a glance
As of 28 September 2026. The overview focuses on domestic B2B obligations that may affect German companies with subsidiaries, branches or registrations in these countries.
| Country | Status | Transmission |
|---|---|---|
| Germany | Receiving since 1.1.2025, sending from 1.1.2027 (prior-year turnover above €800,000), for everyone from 1.1.2028 | Free choice, e.g. email or Peppol |
| Belgium | B2B mandate since 1.1.2026 | Peppol |
| Poland | KSeF mandate since 1.2.2026 or 1.4.2026 | Central KSeF platform |
| Croatia | B2B mandate since 1.1.2026 | Approved providers, plus reporting to the tax administration |
| Greece | Large companies since 2.3.2026, all others since 1.10.2026 | Approved providers, connection to myDATA |
| France | Receiving for all and sending for large and medium-sized companies since 1.9.2026, sending for SMEs from 1.9.2027 | Plateformes Agréées (PA) |
| Italy | Mandatory since 2019 | Central SDI platform |
| Spain | B2B mandate adopted, start expected from October 2027 | Not yet final, plus VeriFactu |
| Luxembourg | B2G mandate, B2B planned from 2028 | Peppol |
Belgium
Since 1 January 2026, all VAT-registered businesses in Belgium have had to use structured e-invoices with each other. The standard channel is the Peppol network with the Peppol BIS Billing 3.0 format. A tolerance period applied during the first three months of 2026 and expired at the end of March. If you invoice Belgian companies, you therefore practically need a Peppol connection.
Poland
Poland relies on the central KSeF platform (Krajowy System e-Faktur). Every invoice is uploaded there and only becomes legally effective once it has been. The mandate has applied since 1 February 2026 to companies with turnover of more than 200 million PLN in 2024 and since 1 April 2026 to all others. Micro-enterprises with low monthly turnover have until the end of 2026. Fines were originally planned from 2027. In September 2026, the Ministry of Finance announced that they would be postponed to 2028. The legislative procedure for this is still ongoing.
France
France launched its reform on 1 September 2026. Since then, all companies have had to be able to receive e-invoices, and large and medium-sized companies must also send them. Small and micro-enterprises will follow on 1 September 2027. Invoices are processed via approved platforms, the Plateformes Agréées (PA, formerly called PDP). In parallel, e-reporting applies to transactions that do not fall under the e-invoicing mandate, such as B2C or cross-border business. Common formats are Factur-X, UBL and CII.
Italy
Italy has been a pioneer with a comprehensive e-invoicing mandate since 2019. All invoices go through the central Sistema di Interscambio (SDI) platform in the national XML format FatturaPA.
Spain
In Spain, two projects are running in parallel. VeriFactu requires invoicing software to produce tamper-proof records and applies from 1 January 2027 to companies subject to corporate income tax and from 1 July 2027 to all others. Details can be found in the article VeriFactu in Spain. In addition, Spain adopted the B2B e-invoicing mandate with Real Decreto 238/2026 in March 2026. The deadlines depend on a ministerial order that has not yet been published in final form. According to the draft, the mandate will begin on 1 October 2027 for companies with turnover of more than 8 million euros and on 1 October 2028 for all others.
Croatia and Greece
Since 1 January 2026, Croatia has required e-invoices between domestic businesses and combines them with reporting to the tax administration (Fiskalizacija 2.0). Greece introduced the B2B mandate for large companies with turnover of more than 1 million euros in 2023 on 2 March 2026, and all other companies have followed since 1 October 2026.
Luxembourg
Luxembourg has required e-invoices to public contracting authorities for several years. The obligation was introduced in stages and has also applied to small and newly founded companies since 18 March 2023. Invoices must comply with EN 16931 and are transmitted in UBL or CII, usually via Peppol.
For the B2B sector, the government presented draft bill no. 8815 in July 2026. Under this bill, all companies are to be able to receive e-invoices from 1 January 2028, large and medium-sized companies are to send them from 1 July 2028, and all others from 1 January 2029. Technically, the draft builds on Peppol and EN 16931. The bill still has to pass parliament.
What this means for German companies
German rules apply to invoices to customers in Germany. The foreign obligations mainly affect you if you have a subsidiary, a branch or a VAT registration in the country concerned, or if your foreign customers expect specific channels such as Peppol or a national platform. From July 2030 at the latest, ViDA adds the obligation for cross-border B2B invoices within the EU.
Five steps to prepare
- Draw up a list of countries: List the countries you invoice to and where you are registered. For each country, note the obligation, deadline, format and channel.
- Make your invoice data standard-compliant: All obligations are based on EN 16931. Master data such as VAT IDs, addresses and tax categories must be complete in your ERP.
- Bundle channels: Peppol covers Belgium, Luxembourg and many public authorities. For Italy, Poland or France, you need a connection to the respective platform. A provider that serves several channels from the same invoice data saves you having to build your own format logic.
- Validate before sending: An XRechnung that is correct in Germany may fail abroad because of national mandatory fields. Test each destination country before going live.
- Monitor developments: Deadlines shift regularly, most recently in Greece, Poland and Spain. Decide who in your company will keep track of the changes.
faktoora creates and transmits e-invoices in the most important European formats and networks, including XRechnung, ZUGFeRD, Factur-X, FatturaPA, KSeF, VeriFactu and Peppol. The page E-invoicing in Europe provides an overview.
Frequently asked questions
Has ViDA already been adopted?
Yes. The Council of the EU adopted the ViDA package on 11 March 2025, and it entered into force on 14 April 2025. The obligations for e-invoicing and digital reporting for cross-border B2B supplies apply from 1 July 2030.
Will there be an EU-wide e-invoicing mandate for all invoices from 2030?
No. From July 2030, ViDA requires e-invoicing for cross-border B2B supplies within the EU. For domestic supplies, each member state continues to decide for itself.
Which countries introduced a B2B e-invoicing mandate in 2026?
Belgium, Croatia, Poland and Greece, as well as France in a first step from September 2026. Italy has had its mandate since 2019, and Germany has required receiving since 2025.
Do I need a Peppol connection for Belgium?
If you invoice Belgian companies under the Belgian mandate, in practice, yes. Peppol is the standard channel for B2B invoices there.
Sources
- European Commission: VAT in the Digital Age (ViDA)
- European Commission: Obtaining a copy of the European standard on eInvoicing
- Belgium, FPS Finance: E-Facturation
- Spain, BOE: Real Decreto-ley 15/2025
- KPMG: Greece: Implementation of mandatory e-invoicing postponed
- VATupdate: Luxembourg proposes phased mandatory domestic B2B e-invoicing
This article is for general information purposes and does not replace tax or legal advice.