E-invoicing is coming everywhere. Not at the same time.

Not yet — phased rollout announced in the 2026 pre-budget document, aligned to ViDA

To be confirmed (EN 16931-compatible expected) · 18 % standard; 12 %, 7 %, 5 % reduced

Receive since 1 Jan 2025; issue for turnover > €800k from 1 Jan 2027; all businesses 1 Jan 2028

XRechnung, ZUGFeRD 2.x (EN 16931) · 19 % standard; 7 % reduced

All B2B from 1 Jan 2026

Peppol BIS 3.0 · 21 % standard; 12 %, 6 % reduced

Large taxpayers 1 Feb 2026; all others 1 Apr 2026

FA(3) XML via KSeF · 23 % standard; 8 %, 5 % reduced

Not yet — voluntary with buyer consent; a national B2B mandate is targeted for 1 January 2028 and not yet legislated

Peppol BIS Billing 3.0, UBL 2.1, EN 16931 (no national extension) · 21 % standard; 12 % and 5 % reduced from 1 January 2026 (the 9 % rate is abolished)

Receive all + issue large/mid-size 1 Sep 2026; issue SMEs 1 Sep 2027

Factur-X, UBL, CII (EN 16931) · 20 % standard; 10 %, 5.5 %, 2.1 % reduced

Large (> €8m) 1 Oct 2027; others 1 Oct 2028 (expected — Royal Decree 238/2026 published, ministerial order pending)

Facturae, UBL, CII · 21 % standard; 10 %, 4 % reduced

Large corporates Nov 2028; all intra-EU traders Nov 2029; ViDA 1 Jul 2030

Peppol BIS (expected) · 23 % standard; 13.5 %, 9 %, 4.8 % reduced

Domestic and intra-EU B2B e-invoicing 1 Jul 2030; domestic digital reporting 1 Jul 2031 (Contourenbrief, 11 Sep 2026)

Peppol BIS / NLCIUS · 21 % standard; 9 % reduced

None announced; ViDA 1 Jul 2030

To be confirmed · 19 % standard; 9 %, 5 % reduced

All VAT payers via SEF since 1 Jan 2023

UBL 2.1 via SEF · 20 % standard; 10 % reduced