EU e-invoicing mandate deadlines
France mandates e-invoicing for all businesses from September 2026 — just months away. Belgium is already live. Germany's issuance mandate hits large companies in January 2027. Here are all key deadlines with official sources.
Last updated: 2026-06-14
2026-01-01
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Belgium B2B e-invoicing mandatory
All VAT-registered businesses must send and receive structured e-invoices (Peppol BIS 3.0) for B2B transactions.
FOD Financiën — Wet van 6 februari 2024
2025-01-01
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Germany B2B e-invoice receipt mandatory
All German businesses must be able to receive structured e-invoices (XRechnung, ZUGFeRD, Factur-X) for domestic B2B transactions.
§ 14 UStG — Wachstumschancengesetz (2024)
2026-09-01
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France B2B e-invoicing — large companies
All French businesses must be able to receive e-invoices. Large companies must also issue e-invoices (Factur-X, CII, or UBL).
DGFiP — Réforme e-facture, article 91 LFR 2022
2027-09-01
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France B2B e-invoicing — all SMEs
All remaining French businesses (mid-size and small) must issue structured e-invoices.
DGFiP — Réforme e-facture, article 91 LFR 2022
2027-01-01
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Germany B2B e-invoice issuance — large companies
Large German companies must issue structured e-invoices for domestic B2B transactions.
§ 14 UStG — Wachstumschancengesetz (2024)
2028-01-01
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Germany B2B e-invoice issuance — all businesses
All German businesses must issue structured e-invoices for domestic B2B transactions.
§ 14 UStG — Wachstumschancengesetz (2024)
2026-09-30
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Switzerland QR-Bill — Typ-K address deadline
The structured address type K (free-form) is discontinued after 30 September 2026. QR-Bills must use address type S (structured) from 1 October 2026 onwards.
Payments Standards der SIX — IG QR-Bill v2.3
2030-07-01
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EU ViDA — cross-border digital reporting mandatory
Under the ViDA directive, real-time digital reporting of cross-border B2B transactions within the EU becomes mandatory. EN 16931-compliant e-invoices required for intra-EU trade.
EU Council — ViDA Directive (VAT in the Digital Age)
Frequently asked questions
Which EU countries have mandatory e-invoicing?▼
As of mid-2026: Belgium (B2B mandatory since January 2026), Germany (B2B receipt mandatory since January 2025, issuance from 2027–2028), France (B2B mandatory from September 2026). Italy mandated B2B e-invoicing in 2019.
What format is required for EU e-invoicing?▼
All EU e-invoicing formats must comply with the EN 16931 standard. In Germany: XRechnung or ZUGFeRD/Factur-X. In France: Factur-X, UBL 2.1, or CII. In Belgium: Peppol BIS 3.0 (UBL 2.1) via the Peppol network.
Does the EU mandate apply to cross-border invoices?▼
National mandates (Germany, France, Belgium) apply to domestic B2B transactions. Cross-border EU invoicing follows the ViDA (VAT in the Digital Age) proposal, which is expected to introduce pan-EU digital reporting requirements from 2030.
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