EU e-invoicing mandate timeline (2026–2030)
Business-to-business e-invoicing is becoming mandatory across the EU country by country: Belgium and Croatia went live in January 2026, Poland's KSeF followed in February, France starts 1 September 2026, Germany's issuing duty begins in 2027, and the EU-wide ViDA rules arrive in July 2030. This page tracks every confirmed mandate date with its official source. Dates verified 2026-07-18; refreshed quarterly.
| Country | Key mandate dates |
|---|---|
| France | 1 September 2026 / 1 September 2027 |
| Poland | 1 February 2026 / 1 April 2026 |
| Belgium | 1 January 2026 (live) / 1 January 2028 |
| Germany | 1 January 2027 / 1 January 2028 |
| Croatia | 1 January 2026 (live) / 1 January 2027 |
| Spain | 1 January 2027 (Verifactu) / ~October 2027+ (B2B, expected) |
| Slovenia | 1 January 2028 |
| EU (ViDA) | 1 July 2030 / 2035 |
When is e-invoicing mandatory in France?
1 September 2026 / 1 September 2027. From 1 September 2026 every French business must be able to receive e-invoices, and large and mid-size (ETI) companies must issue them; SMEs and micro-enterprises must issue from 1 September 2027.
Exchange runs through certified platforms (PDPs) using Factur-X, UBL, or CII per EN 16931. The DGFiP is also a Peppol Authority.
Full France e-invoicing guide →
Source: DGFiP — impots.gouv.fr, « Je passe à la facturation électronique »
When is e-invoicing mandatory in Poland?
1 February 2026 / 1 April 2026. KSeF e-invoicing became mandatory on 1 February 2026 for large taxpayers (2024 sales above PLN 200m) and on 1 April 2026 for all other businesses; receiving via KSeF is mandatory for everyone since 1 February 2026.
Invoices use the national FA(3) XML schema (not Peppol). Penalties are deferred until 1 January 2027; the smallest issuers (≤ PLN 10k/month) may stay outside KSeF through end-2026.
Full Poland e-invoicing guide →
Source: Ministerstwo Finansów — ksef.podatki.gov.pl
When is e-invoicing mandatory in Belgium?
1 January 2026 (live) / 1 January 2028. Structured B2B e-invoicing has been mandatory in Belgium since 1 January 2026, with Peppol BIS as the default; near-real-time e-reporting to FPS Finance follows on 1 January 2028.
The grace period ended 31 March 2026 — fines of €1,500 to €5,000 now apply. EN 16931-compliant alternatives are allowed by mutual agreement.
Full Belgium e-invoicing guide →
Source: FPS Finance — einvoice.belgium.be
When is e-invoicing mandatory in Germany?
1 January 2027 / 1 January 2028. German businesses have had to be able to receive e-invoices since 1 January 2025; issuing becomes mandatory on 1 January 2027 for companies with prior-year turnover above €800,000 and on 1 January 2028 for everyone.
Accepted EN 16931 formats include XRechnung (UBL or CII) and ZUGFeRD ≥ 2.0.1. Legal basis: Wachstumschancengesetz (March 2024).
Source: BMF — FAQ „E-Rechnung“
When is e-invoicing mandatory in Croatia?
1 January 2026 (live) / 1 January 2027. Under Fiscalization 2.0, VAT-registered businesses in Croatia must issue and receive eRačun e-invoices and fiscalize invoice data since 1 January 2026; non-VAT taxpayers must receive from 2026 and issue from 1 January 2027.
EN 16931-based eRačun with mandatory KPD classification codes; the Tax Administration offers the free MIKROeRAČUN app for the smallest taxpayers.
Source: Porezna uprava — Vodič kroz Fiskalizaciju 2.0
When is e-invoicing mandatory in Spain?
1 January 2027 (Verifactu) / ~October 2027+ (B2B, expected). Spain's Verifactu certified-billing-software rules apply from 1 January 2027 for corporate income tax payers and 1 July 2027 for the self-employed; the separate Crea y Crece B2B e-invoicing mandate is expected around October 2027 for businesses with turnover above €8m and about a year later for the rest.
The B2B dates rest on a draft Ministerial Order (published April 2026) and are not final — treat them as expected, not fixed.
Source: Law 18/2022 (Crea y Crece) — BOE; AEAT Verifactu
When is e-invoicing mandatory in Slovenia?
1 January 2028. Slovenia's ZIERDED law (adopted 23 October 2025) makes B2B e-invoice exchange mandatory for all registered businesses from 1 January 2028.
Invoices use the national e-SLOG standard (or EN 16931-compliant formats); exchange via e-route providers, direct exchange, or Peppol. Paper remains allowed only for consumers and foreign parties. Validate e-SLOG invoices with our e-SLOG 2.0 support.
Full Slovenia e-invoicing guide →
Source: ZIERDED — PISRS (official register of Slovenian law)
When is e-invoicing mandatory in EU (ViDA)?
1 July 2030 / 2035. Under the ViDA directive (Council Directive (EU) 2025/516, in force since 14 April 2025), e-invoicing and digital reporting become mandatory for intra-EU cross-border B2B transactions on 1 July 2030; existing national real-time systems must converge with the EU standard by 1 January 2035.
ViDA also lets Member States mandate domestic e-invoicing without an EU derogation — the legal driver behind the national mandates above. The common denominator across all of them is EN 16931.
Source: Council Directive (EU) 2025/516 — EUR-Lex
What do all these mandates have in common?
Nearly every mandate above is built on the European standard EN 16931 — the same semantic model and business rules our validator checks. If your invoices pass the EN 16931 and Peppol rules today, you are most of the way to compliance in every EN 16931 country. See Peppol BIS 3.0 vs EN 16931, or validate an invoice free.