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E-invoicing deadlines by country

When B2B e-invoicing becomes mandatory where you and your clients trade: who is in scope, which format, and the source for every date. 38 countries, checked 7 October 2026.

38 of 38 countries

Australia
No B2B mandate yet
1. 1 Jul 2022Commonwealth agencies able to receive
Who: Agency-side policy; no supplier mandate. Format: Peppol PINT A-NZ.
Source: Comarch, Australia
Austria
No B2B mandate yet
Next: 1 Jul 2030
1. 1 Jan 2014B2G e-invoices to federal government
2. 1 Jul 2030ViDA: intra-EU B2B e-invoicing and digital reporting
Who: Suppliers to the federal government. Format: ebInterface / Peppol.
Source: EY e-invoicing tracker (Aug 2026)
Belgium
In force
Next: 1 Jan 2028 (proposed)
1. 1 Jan 2026Domestic B2B e-invoices: issue and receive
2. 1 Jan 2028Near-real-time e-reporting · proposed
Who: Domestic B2B between Belgian VAT taxpayers; B2C excluded. Format: Peppol BIS 3.0 (EN 16931).
Source: Belgian e-invoicing portal · Full Belgium guide
Bulgaria
Announced / proposed
Next: 1 Jan 2028 (proposed)
1. 1 Jan 2028Draft law: mandatory B2B e-invoicing with real-time VAT reporting · proposed
Who: VAT-registered suppliers: domestic B2B, B2G and advance payments. Format: EN 16931.
Source: Fiscal Requirements (Oct 2026)
Croatia
In force
Next: 1 Jan 2027
1. 1 Jan 2026Issue, receive and report: VAT-registered businesses
2. 1 Jan 2027Extends to non-VAT-registered businesses
Who: Croatian businesses, domestic B2B and B2G. Format: UBL 2.1 HR-CIUS via information intermediaries (Fiscalisation 2.0).
Source: Avalara, Croatia
Cyprus
No B2B mandate yet
Next: 1 Jul 2030
1. 1 Jul 2030ViDA: intra-EU B2B e-invoicing and digital reporting
Who: Public authorities must accept e-invoices; no supplier obligation. Format: EN 16931 (B2G).
Source: EY e-invoicing tracker (Aug 2026) · Full Cyprus guide
Czechia
No B2B mandate yet
Next: 1 Jul 2030
1. 1 Jul 2030ViDA: intra-EU B2B e-invoicing and digital reporting
Who: No supplier mandate. Format: ISDOC / EN 16931 (B2G).
Source: EY e-invoicing tracker (Aug 2026)
Denmark
No B2B mandate yet
Next: 1 Jul 2030
1. 2005B2G e-invoices
2. 1 Jul 2030ViDA: intra-EU B2B e-invoicing and digital reporting
Who: Suppliers to the public sector. Format: OIOUBL / Peppol via NemHandel.
Source: EY e-invoicing tracker (Aug 2026)
Estonia
Announced / proposed
Next: 2027 (proposed)
1. 1 Jul 2025Suppliers must send an e-invoice when a registered buyer asks
2. 2027General B2B mandate proposed, not adopted · proposed
Who: B2B on buyer request. Format: Peppol BIS 3.0 / EVS 923.
Source: ecosio, Estonia
Finland
No B2B mandate yet
Next: 1 Jul 2030
1. 1 Jul 2030ViDA: intra-EU B2B e-invoicing and digital reporting
Who: Buyers can demand e-invoices from suppliers (since 2020). Format: Finvoice / TEAPPSXML / Peppol.
Source: EY e-invoicing tracker (Aug 2026)
France
In force
Next: 1 Sep 2027
1. 1 Sep 2026All businesses receive; large and mid-sized issue and e-report
2. 1 Sep 2027SMEs and micro-businesses issue and e-report
Who: All VAT-registered businesses established in France. Format: Approved platforms (plateformes agréées): Factur-X, UBL or CII.
Source: French Ministry of Economy · Full France guide
Germany
In force
Next: 1 Jan 2027
1. 1 Jan 2025All businesses must be able to receive e-invoices
2. 1 Jan 2027Issue: prior-year turnover above €800k
3. 1 Jan 2028Issue: all businesses
Who: Domestic B2B between German businesses. Format: XRechnung or ZUGFeRD (EN 16931); plain PDF doesn't qualify.
Source: BMF FAQ · Full Germany guide
Greece
In force
1. 2 Mar 2026Phase A: 2023 revenue above €1m
2. 1 Oct 2026Phase B: all other businesses (transition to 31 Dec 2026)
Who: Domestic B2B and B2G. Format: Certified providers or AADE tools, reported to myDATA.
Source: KPMG, Greece (Feb 2026)
Hungary
Announced / proposed
1. 1 Jul 2025Electricity and gas traders
2. 1 Jan 2026Water utilities to businesses
Who: Sector-specific today; general mandate consulted on, no date set. Format: Real-time reporting (Online Számla); Peppol proposed.
Source: Meridian, Hungary consultation
India
In force
1. 1 Aug 2023Turnover above ₹5 crore
2. 1 Apr 2025₹10 crore+: report within 30 days
Who: B2B, B2G and exports; some sectors exempt. Format: Invoice Registration Portal (IRN + QR).
Source: GST e-invoice portal
Ireland
Announced / proposed
Next: Nov 2028 (proposed)
1. Nov 2028Phase 1: large corporates · proposed
2. Nov 2029Phase 2: all VAT-registered businesses trading intra-EU · proposed
3. Jul 2030Phase 3: ViDA
Who: Revenue roadmap; domestic B2B plus real-time reporting. Format: EN 16931.
Source: BDO Ireland (Feb 2026) · Full Ireland guide
Italy
In force
1. 1 Jan 2019B2B and B2C via SdI
Who: All resident and established taxpayers. Format: FatturaPA XML via SdI (clearance).
Source: EY e-invoicing tracker (Aug 2026)
Latvia
Scheduled
Next: 1 Jan 2028
1. 1 Jan 2025B2G
2. 1 Jan 2028Domestic B2B (postponed from 2026)
Who: Latvian-registered companies. Format: Peppol BIS 3.0, reported to the State Revenue Service.
Source: KPMG, Latvia
Lithuania
Announced / proposed
Next: 1 Jan 2028 (proposed)
1. 2017B2G via SABIS; monthly invoice reporting since 2016
2. 1 Jan 2028B2B target, not yet law · proposed
Who: B2B voluntary with buyer consent today. Format: SABIS / Peppol; i.SAF reporting.
Source: EY e-invoicing tracker (Aug 2026) · Full Lithuania guide
Luxembourg
Announced / proposed
Next: 1 Jan 2028 (proposed)
1. 1 Jan 2028Receive (Bill 8815) · proposed
2. 1 Jul 2028Issue: large and medium businesses · proposed
3. 1 Jan 2029Issue: all others · proposed
Who: Domestic B2B. Format: Peppol.
Source: EY, Luxembourg Bill 8815
Malaysia
In force
1. 1 Aug 2024Turnover above RM100m
2. 1 Jan 2026Turnover RM1–5m
3. 1 Sep 2026Exemption threshold raised to RM3m
Who: Businesses with turnover of RM3m or more. Format: MyInvois (LHDN), UBL 2.1.
Source: KPMG, Malaysia (Sep 2026)
Malta
No B2B mandate yet
Next: 1 Jul 2030
1. 1 Jul 2030ViDA: intra-EU B2B e-invoicing; phased domestic rollout announced, no dates
Who: No supplier obligation yet. Format: EN 16931 (B2G).
Source: EY e-invoicing tracker (Aug 2026) · Full Malta guide
Netherlands
Announced / proposed
Next: 1 Jul 2030 (proposed)
1. 1 Jul 2030Domestic and intra-EU B2B e-invoicing · proposed
2. 1 Jul 2031Domestic B2B digital reporting · proposed
Who: Exempt up to €20k turnover. Format: EN 16931.
Source: KPMG, Netherlands (Sep 2026) · Full Netherlands guide
New Zealand
No B2B mandate yet
Next: 1 Jan 2027
1. 1 Jan 2027Large government suppliers able to e-invoice in-scope agencies
Who: Government suppliers only. Format: Peppol PINT A-NZ.
Source: Sovos, New Zealand
Norway
Scheduled
Next: 1 Jan 2027 (proposed)
1. 1 Jan 2027B2B issuing (regulations due by Dec 2026) · proposed
Who: Entities with a bookkeeping obligation. Format: EHF (Peppol BIS) proposed.
Source: Sovos, Norway
Poland
In force
Next: 1 Jan 2027
1. 1 Feb 2026Receive via KSeF (all); issue if 2024 sales above PLN 200m
2. 1 Apr 2026Issue: all other taxpayers
3. 1 Jan 2027Small-seller exception ends; penalties start (draft bill would move to 2028)
Who: Polish VAT taxpayers, B2B and B2G. Format: KSeF 2.0 (central clearance), FA(3) XML.
Source: KSeF portal · Full Poland guide
Portugal
No B2B mandate yet
Next: 1 Jan 2027
1. 1 Jan 2027B2G for SMEs and micro-businesses; qualified e-signature on PDF invoices
Who: Certified invoicing software, ATCUD and SAF-T; structured B2B not mandatory. Format: CIUS-PT (B2G).
Source: Zone & Co, Portugal (Aug 2026)
Romania
In force
1. 1 Jan 2024B2B via RO e-Factura
2. 1 Jul 2024Penalties apply
Who: Romanian taxpayers; B2C reporting too. Format: RO e-Factura (clearance), RO_CIUS UBL or CII.
Source: EY e-invoicing tracker (Aug 2026)
Saudi Arabia
In force
Next: 1 Feb 2027
1. 4 Dec 2021Phase 1: generate e-invoices
2. 1 Feb 2027Phase 2, wave 25: revenue above SAR 187,500 integrate with FATOORA
Who: Resident VAT taxpayers, B2B and B2C. Format: FATOORA: UBL 2.1 XML, cryptographic stamp, QR code.
Source: ZATCA
Serbia
In force
1. 1 Jul 2022B2B receive
2. 1 Jan 2023B2B issue
Who: All VAT-registered businesses. Format: SEF (Sistem eFaktura), UBL 2.1.
Source: eFaktura (official) · Full Serbia guide
Singapore
In force
Next: 1 Apr 2028
1. 1 Apr 2026All new voluntary GST registrants
2. 1 Apr 2028New compulsory registrants; existing up to S$200k
3. 1 Apr 2031All GST-registered businesses (phased from 2028)
Who: GST-registered businesses. Format: InvoiceNow (Peppol).
Source: IRAS InvoiceNow
Slovakia
Scheduled
Next: 1 Jan 2027
1. 1 Jan 2027Issue, receive and near-real-time reporting
Who: Domestic B2B and B2G. Format: Peppol BIS 3.0, reported to the Financial Administration.
Source: PIKON, Slovakia (Sep 2026)
Slovenia
Scheduled
Next: 1 Jan 2028
1. 1 Jan 2028Issue and receive
Who: Domestic B2B incl. sole traders. Format: e-SLOG / EN 16931, Peppol.
Source: KPMG, Slovenia
Spain
Scheduled
Next: 1 Jan 2027
1. 1 Jan 2027VeriFactu invoicing software: corporate taxpayers (1 Jul 2027 others)
2. Oct 2027B2B e-invoicing: turnover above €8m
3. Oct 2028B2B e-invoicing: all other businesses
Who: Domestic B2B between businesses and professionals. Format: AEAT public solution or private platforms.
Source: Iberley, Order HAC/1028/2026 · Full Spain guide
Sweden
No B2B mandate yet
Next: 1 Jul 2030
1. 1 Apr 2019B2G
2. 1 Jul 2030ViDA: intra-EU B2B e-invoicing and digital reporting
Who: Suppliers to the public sector. Format: Peppol BIS 3.0.
Source: EY e-invoicing tracker (Aug 2026)
Switzerland
No B2B mandate yet
1. 2016Federal suppliers on contracts of CHF 5,000+
Who: Federal suppliers only. Format: Peppol / swissDIGIN.
Source: EY e-invoicing tracker (Aug 2026)
United Arab Emirates
Scheduled
Next: 1 Jan 2027
1. 1 Jan 2027Go-live: revenue AED 50m+ (service provider by 30 Oct 2026)
2. 1 Jul 2027Go-live: revenue below AED 50m (provider by 31 Mar 2027)
3. 1 Oct 2027Government entities
Who: B2B and B2G; B2C excluded. Format: Peppol PINT AE via accredited service providers.
Source: Deloitte, UAE
United Kingdom
Announced / proposed
Next: Apr 2029 (proposed)
1. Apr 2029All VAT invoices, B2B and B2G (policy confirmed, law pending) · proposed
Who: VAT-registered businesses. Format: Peppol, 4-corner model.
Source: VATcalc, UK 2029

Questions about e-invoicing mandates

Which EU countries already require B2B e-invoicing?

Italy (since 2019), Romania (2024), Belgium, Croatia and Poland (2026), Greece (phased through 2026) and France (receiving from September 2026). Germany requires every business to be able to receive e-invoices since January 2025, with issuing phased in for 2027 and 2028.

What is the EU-wide deadline under ViDA?

From 1 July 2030, invoices for intra-EU business-to-business supplies must be structured e-invoices in the EN 16931 standard, issued within 10 days, with transaction data reported to the tax authorities in near real time. Since April 2025, member states can also introduce domestic B2B mandates without asking Brussels for permission.

Is a PDF invoice an e-invoice?

Not under these mandates. An e-invoice is a structured file (XML such as UBL or CII, or a hybrid like ZUGFeRD/Factur-X) that software can read without a person. A PDF sent by email does not qualify where a mandate applies.

What should a business do before its deadline?

Find out whether your accounting or invoicing software can send and receive the required format, register with the platform or provider your country uses, and clean up supplier and customer master data (VAT numbers, addresses). Inbound invoices that still arrive as PDFs, scans or photos will need capture for years, especially from foreign and small suppliers.

How current is this list?

Every row was checked on 7 October 2026 against a tax-authority page or a recognised advisory tracker, linked on the row. Dates marked 'proposed' are not yet law. Mandates move often; tell us if you spot a change.

E-invoicing deadlines by country

Australia

Austria

Belgium

Bulgaria

Croatia

Cyprus

Czechia

Denmark

Estonia

Finland

France

Germany

Greece

Hungary

India

Ireland

Italy

Latvia

Lithuania

Luxembourg

Malaysia

Malta

Netherlands

New Zealand

Norway

Poland

Portugal

Romania

Saudi Arabia

Serbia

Singapore

Slovakia

Slovenia

Spain

Sweden

Switzerland

United Arab Emirates

United Kingdom