{ "title": "EU e-invoicing mandate tracker", "last_checked": "2026-10-24", "countries": [ { "country": "Austria", "iso2": "AT", "region": "EU", "b2b_status": "none", "model": { "value": "No B2B model; B2G is structured e-invoice upload/delivery via USP (e-Rechnung.gv.at) or Peppol", "source_url": "https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/vorsteuerabzug-und-rechnung/e-rechnung-an-die-oeffentliche-verwaltung.html", "source_type": "primary", "checked": "2026-10-24", "quote": "e-Rechnungen koennen ueber USP.gv.at oder PEPPOL eingebracht werden." }, "b2g": { "value": "Mandatory for suppliers to federal agencies (Bund) since 2014-01-01 under s5 IKTKonG; paper not accepted from domestic suppliers. Laender and municipalities: no supplier obligation.", "source_url": "https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/vorsteuerabzug-und-rechnung/e-rechnung-an-die-oeffentliche-verwaltung.html", "source_type": "primary", "checked": "2026-10-24", "quote": "Seit 1. Jaenner 2014 ist die e-Rechnung an Bundesdienststellen verpflichtend. (Lander/Gemeinden: suppliers currently have no obligation.)" }, "b2b_receive": { "value": "n/a: no obligation to receive structured e-invoices; e-invoice only valid if recipient consents", "source_url": "https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004873&Paragraf=11", "source_type": "primary", "checked": "2026-10-24", "quote": "Als Rechnung gilt auch eine elektronische Rechnung, sofern der Empfaenger dieser Art der Rechnungsausstellung zustimmt." }, "b2b_issue": { "value": "n/a: no domestic B2B e-invoicing mandate; none announced", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Austria", "source_type": "primary", "checked": "2026-10-24", "quote": "There is no business-to-business (B2B) eInvoicing mandate. ... Currently, no next step has been shared." }, "phases": { "value": "None for B2B. Only EU ViDA date applies: structured e-invoices for intra-EU cross-border B2B from 2030-07-01.", "source_url": "https://www.wko.at/oe/news/e-rechnung-umsatzsteuer-detailinfos-31-3-2026.pdf", "source_type": "secondary", "checked": "2026-10-24", "quote": "Ab 1.7.2030 muss die Umsetzung der Richtlinie betreffend elektronisch strukturierte Rechnungen ... in nationales Recht erfolgt sein." }, "b2b_scope": { "value": "No B2B scope. B2G obligation covers all contract partners of federal agencies; foreign suppliers only as technically possible (paper still accepted from them).", "source_url": "https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/vorsteuerabzug-und-rechnung/e-rechnung-an-die-oeffentliche-verwaltung.html", "source_type": "primary", "checked": "2026-10-24", "quote": "Auslaendische Vertragspartnerinnen/Vertragspartner ... nur nach Massgabe der technischen Moeglichkeiten ... Papierrechnungen werden daher auch weiterhin akzeptiert." }, "format_system": { "value": "B2G: structured XML, ebInterface or UBL (EN 16931 compliant), via USP/e-Rechnung.gv.at upload, web form, web service, or Peppol. B2B: any format by agreement.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Austria", "source_type": "primary", "checked": "2026-10-24", "quote": "EN 16931-compliant XML; ebInterface (4.3, 5, 6) and UBL accepted; Peppol used mainly for cross-border." }, "pdf_valid": { "value": "Yes. A plain PDF emailed invoice is a valid VAT invoice for domestic B2B if the recipient consents (consent can be informal) and authenticity, integrity and legibility are ensured. No end date set nationally. Not valid for federal B2G.", "source_url": "https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004873&Paragraf=11", "source_type": "primary", "checked": "2026-10-24", "quote": "Eine elektronische Rechnung ist eine Rechnung, die in einem elektronischen Format ausgestellt und empfangen wird. (s11 Abs 2 UStG, consent required)" }, "penalties": { "value": "not stated (B2G: non-compliant invoices not accepted by federal agencies)", "source_url": "https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/vorsteuerabzug-und-rechnung/e-rechnung-an-die-oeffentliche-verwaltung.html", "source_type": "primary", "checked": "2026-10-24", "quote": "Paper invoices are no longer accepted by these agencies (domestic suppliers)." }, "e_reporting": { "value": "None. No SAF-T or real-time invoice reporting.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Austria", "source_type": "primary", "checked": "2026-10-24", "quote": "No B2B/B2C mandate; no next step shared." }, "last_change": { "value": "No official B2B announcement. Austrian Economic Chamber (WKO) position paper dated 2026-03-31 urges no domestic structured e-invoice obligation and keeping recipient consent; EY Austria (2026-08-18) says whether Austria adopts a national mandate is open.", "source_url": "https://www.wko.at/oe/news/e-rechnung-umsatzsteuer-detailinfos-31-3-2026.pdf", "source_type": "secondary", "checked": "2026-10-24", "quote": "keine Verpflichtung zu elektronisch strukturierten Rechnungen fuer Umsaetze in Oesterreich geben und die Zustimmungspflicht soll nicht entfallen" }, "next_milestone": { "date": "2030-07-01", "what": "EU ViDA: structured e-invoicing and digital reporting for intra-EU cross-border B2B supplies (Austria must transpose by then)" }, "notes": "Only federal B2G is mandatory. WKO survey (March 2025): 58.3% of Austrian businesses prefer PDF invoices, 28.9% paper. KPMG Austria (March 2026): Austria is holding back on national ViDA implementation.", "disputed": [ { "point": "B2G start date: USP/BMF says mandatory since 2014-01-01 (s5 IKTKonG) and paper still accepted from foreign suppliers; EC factsheet says since 2020-04-18 all suppliers including foreign must submit structured e-invoices (BVergG 2018 s368).", "sources": [ "https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/vorsteuerabzug-und-rechnung/e-rechnung-an-die-oeffentliche-verwaltung.html", "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Austria" ] } ], "unconfirmed": [ "exact BMF statement on ViDA domestic option (no official Austrian announcement found)", "penalties" ], "researcher_status": "none", "first_b2b_issue_date": "", "all_b2b_issue_date": "", "status_basis": "No domestic B2B mandate or plan." }, { "country": "Belgium", "iso2": "BE", "region": "EU", "b2b_status": "live", "model": { "value": "Post-audit, decentralised Peppol 4-corner exchange (no clearance) since 2026-01-01; planned move to Peppol 5-corner near real-time e-reporting from 2028-01-01.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Belgium", "source_type": "primary", "checked": "2026-10-24", "quote": "Peppol is the primary format and transmission method in Belgium" }, "b2g": { "value": "Live: B2G e-invoicing required for federal public contracts (phased by value, Royal Decree 9 March 2022), except contracts below EUR 3,000; Flanders since 2017, Brussels since 2020-11-01.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Belgium", "source_type": "primary", "checked": "2026-10-24", "quote": "Suppliers must issue eInvoices for tenders, except for contracts below EUR 3 000" }, "b2b_receive": { "value": "2026-01-01: all Belgian-established VAT-liable businesses in scope must be able to receive structured e-invoices (Peppol).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Belgium", "source_type": "primary", "checked": "2026-10-24", "quote": "Business-to-business (B2B) eInvoicing became mandatory in Belgium on 1 January 2026" }, "b2b_issue": { "value": "2026-01-01: all Belgian-established VAT-liable businesses for domestic B2B supplies; penalty tolerance 2026-01-01 to 2026-03-31 if reasonable steps taken.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Belgium", "source_type": "primary", "checked": "2026-10-24", "quote": "for all VAT liable operations between VAT liable entities as of 01/01/2026" }, "phases": { "value": "Single big-bang date 2026-01-01, no size thresholds; tolerance (no penalties) for Q1 2026 only; flat-rate scheme suppliers excluded until that scheme is abolished in 2028; e-reporting planned 2028-01-01.", "source_url": "https://finance.belgium.be/en/news/e-invoicing-tolerance", "source_type": "primary", "checked": "2026-10-24", "quote": "tolerance during the first three months of 2026 ... provided that the enterprise can demonstrate that it has taken steps in a timely and reasonable manner" }, "b2b_scope": { "value": "Domestic B2B between VAT-liable entities established in Belgium. Out of scope: B2C, intra-EU and services taxed elsewhere, suppliers making only Art. 44 exempt supplies, foreign entities only VAT-registered in Belgium (no establishment), bankrupt entities, flat-rate scheme suppliers.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Belgium", "source_type": "primary", "checked": "2026-10-24", "quote": "eInvoicing applies to all local B2B VAT transactions in Belgium unless exempt under article 44 of the Belgian VAT Code" }, "format_system": { "value": "Peppol BIS Billing 3.0 (UBL, EN 16931 CIUS) via the Peppol network by default; another EN 16931-convertible format/network only by mutual agreement.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Belgium", "source_type": "primary", "checked": "2026-10-24", "quote": "Peppol BIS Billing 3.0 (CIUS), based on EN 16931; alternative formats allowed only by mutual agreement" }, "pdf_valid": { "value": "No for in-scope domestic B2B invoices issued from 2026-01-01: a PDF by email or portal is no longer a valid invoice; still usable for B2C, cross-border and excluded suppliers (e.g. flat-rate until 2028).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Belgium", "source_type": "primary", "checked": "2026-10-24", "quote": "Sending a PDF invoice by email or via a platform will no longer be enough" }, "penalties": { "value": "Royal Decree No. 44: EUR 1,500 first infringement, EUR 3,000 second (if more than 3 months after the first), EUR 5,000 for further ones; no penalties Q1 2026 under the tolerance; each case assessed individually.", "source_url": "https://www.loyensloeff.com/insights/news--events/news/e-invoicing-in-belgium-as-from-1-january-2026-key-provisions-of-the-long-awaited-royal-decree/", "source_type": "secondary", "checked": "2026-10-24", "quote": "failure to have the technical means to issue and receive e-invoices will be punishable by a fixed penalty of EUR 1,500" }, "e_reporting": { "value": "Planned near real-time e-reporting of B2B invoice data via Peppol 5-corner model from 2028-01-01, replacing the annual client listing; preliminary draft law approved by Council of Ministers 2026-07-18, sent to Data Protection Authority and Council of State, not yet adopted.", "source_url": "https://taxnews.ey.com/news/2026-1652-belgium-announces-proposed-e-reporting-requirements-beginning-in-2028", "source_type": "secondary", "checked": "2026-10-24", "quote": "On 18 July 2026, Belgium's Council of Ministers approved a preliminary draft law introducing mandatory electronic reporting ... effect on 1 January 2028" }, "last_change": { "value": "2026-07-18: Council of Ministers approved the preliminary draft e-reporting law (near real-time reporting by supplier and customer, end of annual client listing for those in scope).", "source_url": "https://blog.forumforthefuture.be/fr/article/instauration-de-lobligation-de-rapportage-electronique-des-donnees-de-facturation/31886", "source_type": "secondary", "checked": "2026-10-24", "quote": "rapporter en temps quasi reel ... la liste annuelle des clients assujettis peut etre supprimee (republication of the Council of Ministers release; news.belgium.be returned 403)" }, "next_milestone": { "date": "2028-01-01", "what": "Planned start of near real-time B2B e-reporting (draft law, not yet adopted) and end of the flat-rate scheme exclusion" }, "notes": "Mandate went live 2026-01-01 as planned, no postponement; tolerance ended 2026-03-31. EU factsheet (updated 2026-10-16) confirms the e-reporting layer by 2028. Official news.belgium.be release returned HTTP 403, so the 18 July 2026 approval is cited via EY and a republication.", "disputed": [], "unconfirmed": [ "penalties amounts (secondary only, Loyens & Loeff)", "e_reporting start date 2028-01-01 (EU factsheet says 'by 2028'; exact date from EY secondary)" ], "researcher_status": "live", "first_b2b_issue_date": "2026-01-01", "all_b2b_issue_date": "2026-01-01", "status_basis": "Peppol mandate in force." }, { "country": "Bulgaria", "iso2": "BG", "region": "EU", "b2b_status": "announced", "model": { "value": "Proposed: clearance (CTC). NRA national system validates each structured e-invoice and generates a unique compliance code; invoice counts as issued only after the code is generated. Draft only.", "source_url": "https://www.strategy.bg/bg/public-consultations/12733", "source_type": "primary", "checked": "2026-10-24", "quote": "фактурата се счита за издадена след генерирането на уникален код за съответствие (the invoice is deemed issued after the unique compliance code is generated; proposed art. 120a(3) VAT Act, as cited in consultation comments)" }, "b2g": { "value": "Since 2019-11-01 public bodies must receive and process EN 16931 e-invoices (art. 115a Public Procurement Act); no supplier obligation today. Draft law would make B2G issuing mandatory from 2028-01-01, including for non-VAT-registered suppliers.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Bulgaria", "source_type": "primary", "checked": "2026-10-24", "quote": "since 1 November 2019, all public sector entities are required to receive and process structured eInvoices" }, "b2b_receive": { "value": "Today: n/a. Proposed: from 2028-01-01, Bulgarian-established taxable persons, non-taxable legal persons and public bodies receive structured e-invoices via the NRA system (draft).", "source_url": "https://taxnews.ey.com/news/2026-2190-bulgaria-proposes-mandatory-domestic-e-invoicing-from-2028", "source_type": "secondary", "checked": "2026-10-24", "quote": "An e-invoice would be treated as issued and received once the system generates a unique compliance code." }, "b2b_issue": { "value": "Today: n/a, no mandate. Proposed: from 2028-01-01 for VAT-registered suppliers established in Bulgaria, domestic B2B and B2G supplies incl. advance payments (draft, consultation closed 2026-10-23).", "source_url": "https://www.strategy.bg/bg/public-consultations/12733", "source_type": "primary", "checked": "2026-10-24", "quote": "Предвидената начална дата 1 януари 2028 г. (the planned start date 1 January 2028; quoted in consultation comment on MoF draft VAT Act amendment)" }, "phases": { "value": "Draft: single start 2028-01-01; penalties for not issuing from 2028-07-01; NRA test access 6 months before start. No size-based phasing in the draft per EY; stakeholders asked for phasing.", "source_url": "https://taxnews.ey.com/news/2026-2190-bulgaria-proposes-mandatory-domestic-e-invoicing-from-2028", "source_type": "secondary", "checked": "2026-10-24", "quote": "A new penalty for failure to issue a required e-invoice would apply from 1 July 2028." }, "b2b_scope": { "value": "Draft: domestic B2B and B2G between Bulgarian-established parties. Optional for intra-EU supplies, triangular intermediary supplies and sales documented by fiscal device receipt. B2C not covered. Non-established VAT-registered suppliers issue non-structured invoices with domestic reverse charge.", "source_url": "https://taxnews.ey.com/news/2026-2190-bulgaria-proposes-mandatory-domestic-e-invoicing-from-2028", "source_type": "secondary", "checked": "2026-10-24", "quote": "Scope limited to B2B and B2G; intra-community supplies optional." }, "format_system": { "value": "Draft: EN 16931 and syntaxes under Directive 2014/55/EU, plus CN code (goods) or UN/CEFACT code (services) and supplier bank account; via NRA national system directly or own software with real-time transfer. Today B2G: CAIS EPP e-invoicing module.", "source_url": "https://taxnews.ey.com/news/2026-2190-bulgaria-proposes-mandatory-domestic-e-invoicing-from-2028", "source_type": "secondary", "checked": "2026-10-24", "quote": "Structured e-invoices must follow EN 16931 and the syntaxes listed under Directive 2014/55/EU." }, "pdf_valid": { "value": "Yes today: PDF electronic invoices are valid for domestic B2B with recipient acceptance (B2B e-invoicing is optional). If the draft is adopted, from 2028-01-01 in-scope domestic B2B/B2G invoices must be structured with an NRA code, and input VAT is deductible only on a structured e-invoice.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Bulgaria", "source_type": "primary", "checked": "2026-10-24", "quote": "There is no business-to-business (B2B) mandate. ... By law, suppliers are not required to issue eInvoices under EN 16931." }, "penalties": { "value": "Draft: from 2028-07-01, failure to issue a required e-invoice is fined at the VAT not charged, minimum EUR 750 (individuals) / EUR 1,500 (legal entities, sole traders); software producers causing blocking errors EUR 50,000 to 100,000.", "source_url": "https://taxnews.ey.com/news/2026-2190-bulgaria-proposes-mandatory-domestic-e-invoicing-from-2028", "source_type": "secondary", "checked": "2026-10-24", "quote": "minimums of EUR 750 ... EUR 1,500; (consultation comment: proposed art. 192b sanctions 'exceptionally high')" }, "e_reporting": { "value": "SAF-T mandatory in phases from 2026-01-01 (first group: large enterprises) to 2030. Draft law would abolish sales/purchase ledgers and introduce an NRA prefilled VAT return from e-invoice data.", "source_url": "https://www.ey.com/bg_bg/insights/tax/new-ey-sap-saf-t-solution", "source_type": "secondary", "checked": "2026-10-24", "quote": "Obligation for the first group of obligated persons took effect on 1 January 2026; all businesses by 2030." }, "last_change": { "value": "2026-09-23: Ministry of Finance published draft amendments to the VAT Act (consultation 12733-K) introducing mandatory structured e-invoicing; consultation closed 2026-10-23.", "source_url": "https://www.strategy.bg/bg/public-consultations/12733", "source_type": "primary", "checked": "2026-10-24", "quote": "Проект на Закон за изменение и допълнение на Закона за данък върху добавената стойност; Министерство на финансите; срок 23.10.2026" }, "next_milestone": { "date": "2026", "what": "Council of Ministers approval and submission to the National Assembly (two readings); EC factsheet says adoption targeted by end-2026. Proposed go-live 2028-01-01." }, "notes": "Big change versus the starting point: Bulgaria moved from 'no B2B plans' to a published draft clearance mandate (Sept 2026). Still a draft, not adopted law, so status is 'announced'. Many details are from EY's summary because the draft text itself is not on the consultation page (only comments are).", "disputed": [ { "point": "Some vendor guides say B2B phase-in by 2027; the MoF draft and EY say 2028-01-01.", "sources": [ "https://invoicemonk.com/en/blog/bulgaria-e-invoicing-nra-guide", "https://taxnews.ey.com/news/2026-2190-bulgaria-proposes-mandatory-domestic-e-invoicing-from-2028" ] } ], "unconfirmed": [ "full draft text (only stakeholder comments reviewed on strategy.bg); scope, format, exemptions and penalty amounts from EY secondary", "SAF-T phase dates (secondary only)" ], "researcher_status": "announced", "first_b2b_issue_date": "2028-01-01 (draft)", "all_b2b_issue_date": "2028-01-01 (draft)", "status_basis": "Draft VAT Act amendment, consultation closed 2026-10-23, not adopted." }, { "country": "Croatia", "iso2": "HR", "region": "EU", "b2b_status": "live", "model": { "value": "Fiskalizacija 2.0: decentralised exchange of structured eRacun via certified access points (informacijski posrednik) with an address directory (AMS), plus near-real-time fiscalisation of issued and received e-invoices to the Tax Administration and eIzvjestavanje (payments, rejections, non-eRacun supplies).", "source_url": "https://porezna.gov.hr/fiskalizacija/bezgotovinski-racuni/fiskalizacija-bezgotovinskih-racuna", "source_type": "primary", "checked": "2026-10-24", "quote": "Porezna: the second phase of fiscalisation extends invoice recording through the Tax Administration system to eRacun in B2B." }, "b2g": { "value": "Live: public bodies accept EN 16931 e-invoices since 2018-12-01; suppliers must issue them since 2019-07-01 (Act NN 94/2018), via FINA Servis eRacun za drzavu.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Croatia", "source_type": "primary", "checked": "2026-10-24", "quote": "'all suppliers must issue structured eInvoices when providing goods or services to public sector entities'." }, "b2b_receive": { "value": "2026-01-01: all VAT-registered taxpayers and also non-VAT companies, sole traders, liberal professions and budget users established in Croatia must be able to receive and fiscalise eRacun.", "source_url": "https://porezna-uprava.gov.hr/hr/izdavanje-i-primanje-eracuna-i-fiskalizacija-eracuna/8047", "source_type": "primary", "checked": "2026-10-24", "quote": "Flat-rate sole traders are covered from 1 January 2026 for receiving and fiscalising." }, "b2b_issue": { "value": "2026-01-01 for VAT-registered taxpayers; 2027-01-01 for non-VAT-registered income-tax/profit-tax payers and public bodies.", "source_url": "https://porezna-uprava.gov.hr/UserDocsImages/Fiskalizacija/Letci/Fiskalizacija%202.0.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "'Od 1.1.2026. godine ukoliko ste upisani u registar obveznika PDV-a u obvezi ste izdavanja i zaprimanja eRacuna.'" }, "phases": { "value": "Zakon o fiskalizaciji NN 89/2025 (published 2025-06-13, in force 2025-09-01, testing from then). 2026-01-01: VAT-registered issue+receive, others receive. 2027-01-01: non-VAT issue; free MIKROeRACUN app. 2030-07-01: intra-EU (reported, secondary).", "source_url": "https://www.rrif.hr/objavljen_je_novi_zakon_o_fiskalizaciji-2439-vijest/", "source_type": "secondary", "checked": "2026-10-24", "quote": "Law 'objavljen je 13. lipnja 2025. godine u Narodnim novinama br. 89/25'." }, "b2b_scope": { "value": "Domestic B2B between entities established in Croatia. Foreign entities without a Croatian establishment are out of scope; non-profit associations outside VAT and profit tax are out. Cash/card sales to businesses may be fiscalised under F1 with buyer OIB instead. B2C stays under cash fiscalisation (F1).", "source_url": "https://porezna-uprava.gov.hr/hr/izdavanje-i-primanje-eracuna-i-fiskalizacija-eracuna/8047", "source_type": "primary", "checked": "2026-10-24", "quote": "" }, "format_system": { "value": "Structured XML conforming to EN 16931 and the HR CIUS extension (UBL in practice; UBL 2.1 and CII supported), exchanged through certified access points; Peppol for cross-border.", "source_url": "https://porezna-uprava.gov.hr/hr/izdavanje-i-primanje-eracuna-i-fiskalizacija-eracuna/8047", "source_type": "primary", "checked": "2026-10-24", "quote": "Art. 36: 'svaki eRacun mora biti u skladu s EU normom i HR prosirenju'." }, "pdf_valid": { "value": "No for in-scope domestic B2B since 2026-01-01 (VAT issuers) and from 2027-01-01 (non-VAT issuers): the invoice must be an EN 16931 eRacun. Paper or other forms remain only for out-of-scope cases (cross-border, issuer not in AMS with eIzvjestavanje).", "source_url": "https://porezna-uprava.gov.hr/hr/izdavanje-i-primanje-eracuna-i-fiskalizacija-eracuna/8047", "source_type": "primary", "checked": "2026-10-24", "quote": "Invoices for other-EU/third-country parties issued 'u papirnatom ili drugom prihvatljivom obliku'." }, "penalties": { "value": "Failing to issue an eRacun when obliged is the most serious offence under art. 71 of the Fiscalisation Act ('high fines'); amounts not stated on the FAQ page.", "source_url": "https://porezna-uprava.gov.hr/hr/izdavanje-i-primanje-eracuna-i-fiskalizacija-eracuna/8047", "source_type": "primary", "checked": "2026-10-24", "quote": "'najtezi prekrsaj prema cl. 71.'" }, "e_reporting": { "value": "Issuer fiscalises at issue; recipient within 5 working days of receipt; rejections reported by the 20th of the following month; payment (naplata) reporting also required. Several forms (U-RA, I-RA, PDV-F, etc.) abolished from 2026.", "source_url": "https://porezna-uprava.gov.hr/hr/izdavanje-i-primanje-eracuna-i-fiskalizacija-eracuna/8047", "source_type": "primary", "checked": "2026-10-24", "quote": "Recipient fiscalisation 'najkasnije pet radnih dana od primitka eRacuna'." }, "last_change": { "value": "2026-10-21: Tax Administration upgraded MIKROeRACUN with free eRacun issuance and fiscalisation for 2027 non-VAT issuers.", "source_url": "https://porezna.gov.hr/fiskalizacija/bezgotovinski-racuni", "source_type": "primary", "checked": "2026-10-24", "quote": "'Korisnicima aplikacije MIKROeRACUN omoguceno besplatno izdavanje eRacuna'." }, "next_milestone": { "date": "2027-01-01", "what": "Non-VAT-registered businesses (e.g. flat-rate sole traders), liberal professions and public bodies must issue eRacun." }, "notes": "Narodne novine text of NN 89/2025 not opened directly; dates confirmed from Porezna uprava leaflet and FAQ.", "disputed": [ { "point": "EU Commission factsheet summary says 'VAT-registered large businesses' from 2026-01-01, while its legislation section and Porezna say all VAT-registered taxpayers.", "sources": [ "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Croatia", "https://porezna-uprava.gov.hr/UserDocsImages/Fiskalizacija/Letci/Fiskalizacija%202.0.pdf" ] } ], "unconfirmed": [ "penalty amounts", "2030-07-01 intra-EU phase", "payment reporting deadline" ], "researcher_status": "live", "first_b2b_issue_date": "2026-01-01", "all_b2b_issue_date": "2027-01-01", "status_basis": "Fiscalisation Act NN 89/2025 in force; non-VAT issuers from 2027." }, { "country": "Cyprus", "iso2": "CY", "region": "EU", "b2b_status": "none", "model": { "value": "No B2B model. B2G: Peppol 4-corner receipt by public bodies.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Cyprus", "source_type": "primary", "checked": "2026-10-24", "quote": "The national government platform and Peppol Access Points." }, "b2g": { "value": "Public bodies must receive and process EN 16931 e-invoices: central since 2019-04-18, sub-central since 2020-04-18 (law of 26 June 2019). No general supplier mandate; government plans mandatory e-invoicing via tender documents and decrees (announced 2025-03-27), not yet in force per EC.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Cyprus", "source_type": "primary", "checked": "2026-10-24", "quote": "Discussions are ongoing regarding the introduction of a mandatory eInvoicing requirement for suppliers." }, "b2b_receive": { "value": "n/a", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Cyprus", "source_type": "primary", "checked": "2026-10-24", "quote": "B2B: none; optional, depends on agreements between trading partners." }, "b2b_issue": { "value": "n/a: no B2B mandate and no announced B2B timeline", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Cyprus", "source_type": "primary", "checked": "2026-10-24", "quote": "B2B mandate: None." }, "phases": { "value": "None for B2B. B2G: plan to start supplier obligation with the IT sector, then other procurement sectors (no dates). ViDA intra-EU B2B from 2030-07-01.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Cyprus", "source_type": "primary", "checked": "2026-10-24", "quote": "The government plans to start with the highly digitised IT sector." }, "b2b_scope": { "value": "No B2B scope.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Cyprus", "source_type": "primary", "checked": "2026-10-24", "quote": "No B2B or B2C mandate." }, "format_system": { "value": "B2G: EN 16931 via Peppol BIS Billing 3.0; no national CIUS. Channels: Peppol Access Points and national government platform; e-procurement integration planned.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Cyprus", "source_type": "primary", "checked": "2026-10-24", "quote": "Peppol BIS Billing 3.0 CIUS; Cyprus has no national CIUS or extensions." }, "pdf_valid": { "value": "Yes for domestic B2B: e-invoicing is optional and a PDF invoice remains a valid VAT invoice under EU default rules (buyer acceptance). The government notes a PDF is not an 'electronic invoice' for its public-sector e-invoicing push.", "source_url": "https://www.cbn.com.cy/article/2025/3/28/828771/deputy-minister-and-accountant-general-present-actions-promoting-electronic-invoicing", "source_type": "secondary", "checked": "2026-10-24", "quote": "the issuance and circulation of invoices in pdf format is not considered electronic invoicing" }, "penalties": { "value": "not stated", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Cyprus", "source_type": "primary", "checked": "2026-10-24", "quote": "No monitoring mechanism formally in place." }, "e_reporting": { "value": "None (no real-time VAT reporting, no SAF-T).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Cyprus", "source_type": "primary", "checked": "2026-10-24", "quote": "Real-time VAT reporting: None." }, "last_change": { "value": "2025-03-27: Deputy Minister of Research, Innovation and Digital Policy and Accountant General announced mandatory e-invoicing in tender documents and phased introduction in existing public contracts via decrees. EC factsheet (verified 2026-10-19) says supplier mandate still under discussion.", "source_url": "https://www.cbn.com.cy/article/2025/3/28/828771/deputy-minister-and-accountant-general-present-actions-promoting-electronic-invoicing", "source_type": "secondary", "checked": "2026-10-24", "quote": "inclusion of mandatory electronic invoicing in tender documents ... gradual implementation of mandatory electronic invoicing in existing contracts" }, "next_milestone": { "date": "2030-07-01", "what": "EU ViDA intra-EU cross-border B2B e-invoicing and digital reporting; B2G supplier mandate via decrees has no date yet" }, "notes": "No Cypriot B2B mandate found. Could not open tax.gov.cy or mof.gov.cy directly for a 2026 statement; EC factsheet is marked VERIFIED as of 2026-10-19.", "disputed": [], "unconfirmed": [ "whether any B2G supplier decree has been issued in 2025-2026", "penalties" ], "researcher_status": "none", "first_b2b_issue_date": "", "all_b2b_issue_date": "", "status_basis": "No domestic B2B mandate or plan." }, { "country": "Czechia", "iso2": "CZ", "region": "EU", "b2b_status": "none", "model": { "value": "No B2B model. B2G: bilateral receipt by contracting authorities (incl. via data boxes) and NEN procurement platform.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Czech+Republic", "source_type": "primary", "checked": "2026-10-24", "quote": "Contracting authorities receive eInvoices on a bilateral basis from their suppliers in mandatory electronic mailboxes." }, "b2g": { "value": "Since 2016-10-01 contracting authorities must accept and process EN 16931 e-invoices for above-EU-threshold contracts (Act 134/2016 Coll.). No general supplier mandate.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Czech+Republic", "source_type": "primary", "checked": "2026-10-24", "quote": "There is no general business-to-government (B2G) eInvoicing mandate for suppliers in Czechia." }, "b2b_receive": { "value": "n/a", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Czech+Republic", "source_type": "primary", "checked": "2026-10-24", "quote": "There is no business-to-business (B2B) mandate." }, "b2b_issue": { "value": "n/a: no B2B mandate; no bill or date announced", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Czech+Republic", "source_type": "primary", "checked": "2026-10-24", "quote": "There is no business-to-business (B2B) mandate. Currently, no next step has been shared." }, "phases": { "value": "None for B2B. ViDA intra-EU B2B from 2030-07-01.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Czech+Republic", "source_type": "primary", "checked": "2026-10-24", "quote": "Currently, no next step has been shared." }, "b2b_scope": { "value": "No B2B scope.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Czech+Republic", "source_type": "primary", "checked": "2026-10-24", "quote": "B2B and B2C not mandated." }, "format_system": { "value": "Optional: ISDOC (national XML), UBL 2.1, EDIFACT; EN 16931 for B2G. Peppol not prominent.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Czech+Republic", "source_type": "primary", "checked": "2026-10-24", "quote": "UBL 2.1, the national ISDOC standard, and EDIFACT as compliant formats." }, "pdf_valid": { "value": "Yes. A tax document may be paper or electronic; an electronic one (incl. PDF) requires the customer's consent. No end date set.", "source_url": "https://www.zakonyprolidi.cz/cs/2004-235", "source_type": "secondary", "checked": "2026-10-24", "quote": "S pouzitim danoveho dokladu v elektronicke podobe musi souhlasit osoba, pro kterou se plneni uskutecnuje. (s26(3) VAT Act 235/2004)" }, "penalties": { "value": "not stated", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Czech+Republic", "source_type": "primary", "checked": "2026-10-24", "quote": "No B2B mandate." }, "e_reporting": { "value": "VAT control statement (kontrolni hlaseni) gives transaction-level invoice data. Separately, EET 2.0 (B2C in-person sales records, incl. card and QR) passed by Parliament 2026-09-09, expected in force 2027-01-01; this is not invoicing.", "source_url": "https://financnisprava.gov.cz/cs/financni-sprava/media-a-verejnost/tiskove-zpravy-gfr/tiskove-zpravy-2026/snemovna-schvalila-eet-2-0", "source_type": "primary", "checked": "2026-10-24", "quote": "EET 2.0 approved by the Chamber; law to take effect 1 January 2027 (financnisprava press release); final vote 9 Sept 2026 per epravo" }, "last_change": { "value": "No e-invoicing change. Related: EET 2.0 sales-records law finally approved 2026-09-09, effective expected 2027-01-01.", "source_url": "https://www.epravo.cz/top/aktualne/eet-20-je-na-svete-od-ledna-2027-budou-podnikatele-evidovat-i-platby-kartou-a-qr-kodem-121639.html", "source_type": "secondary", "checked": "2026-10-24", "quote": "Poslanecka snemovna 9. zari 2026 definitivne schvalila novy zakon o evidenci trzeb" }, "next_milestone": { "date": "2027-01-01", "what": "EET 2.0 B2C sales recording starts (not e-invoicing); ViDA intra-EU B2B e-invoicing 2030-07-01" }, "notes": "Czech VAT law text was read from zakonyprolidi.cz (a consolidated copy), not e-sbirka.cz, so marked secondary. Some vendor sites wrongly say domestic B2B e-invoicing is mandatory for all from 2035; 2035 is the ViDA deadline for aligning existing domestic systems, not a Czech mandate.", "disputed": [ { "point": "One vendor source claims the MoF is preparing a ViDA-aligned domestic B2B mandate by 2030; EC factsheet and others say nothing announced.", "sources": [ "https://www.invoicenavigator.eu/country/czech-republic", "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Czech+Republic" ] } ], "unconfirmed": [ "EET 2.0 presidential signature and publication in the Collection of Laws", "official MoF statement on ViDA domestic option" ], "researcher_status": "none", "first_b2b_issue_date": "", "all_b2b_issue_date": "", "status_basis": "No domestic B2B mandate or plan (EET 2.0 is B2C sales recording)." }, { "country": "Denmark", "iso2": "DK", "region": "EU", "b2b_status": "none", "model": { "value": "No B2B issuing mandate. Nemhandel (4-corner, moving to eDelivery/Peppol-based) plus a 'capability' duty: registered digital bookkeeping systems must support automatic sending and receiving of e-invoices.", "source_url": "https://erhvervsstyrelsen.dk/vejledning-vejledning-til-udbydere-af-digitale-standard-bogfoeringssystemer", "source_type": "primary", "checked": "2026-10-24", "quote": "Systemet skal understoette automatisk fremsendelse og modtagelse af e-faktura ... Bogfoeringsloven stiller ikke krav om, at slutkunden faktisk anvender e-fakturering." }, "b2g": { "value": "Mandatory since 2005: e-invoices to public authorities must go via Nemhandel (OIOUBL or Peppol BIS).", "source_url": "https://erhvervsstyrelsen.dk/nemhandel-faelles-digital-infrastruktur", "source_type": "primary", "checked": "2026-10-24", "quote": "Siden 2005 har Nemhandel vaeret lovpligtig at goere brug af til udveksling af e-fakturaer med myndigheder i Danmark." }, "b2b_receive": { "value": "No obligation to receive. From 2027-03-01 registered bookkeeping systems must auto-enrol their customers in the Nemhandel register to receive e-invoices (customers can opt out).", "source_url": "https://erhvervsstyrelsen.dk/vejledning-vejledning-til-udbydere-af-digitale-standard-bogfoeringssystemer", "source_type": "primary", "checked": "2026-10-24", "quote": "Fra den 1. marts 2027 skal alle registrerede bogfoeringssystemer overholde de nye krav i pkt. 1 og 2 ... Slutkunderne kan fortsat til enhver tid vaelge at framelde sig igen." }, "b2b_issue": { "value": "No obligation to issue e-invoices. From 2027-03-01 systems must check if the recipient is in the Nemhandel register and clearly offer e-invoice sending.", "source_url": "https://erhvervsstyrelsen.dk/vejledning-vejledning-til-udbydere-af-digitale-standard-bogfoeringssystemer", "source_type": "primary", "checked": "2026-10-24", "quote": "Hvis modtageren er registreret i Nemhandelsregistret, skal bogfoeringssystemet goere brugeren opmaerksom paa, at e-faktura kan anvendes." }, "phases": { "value": "Digital bookkeeping duty (Bookkeeping Act, LOV 700 of 2022-05-24): companies with registered standard systems from financial years starting 2024; companies with non-registered/own systems from financial years starting 2025-01-01; sole proprietors with net turnover over DKK 300,000 in two consecutive years and financial firms from 2026-01-01. New system requirements 2027-01-01, 2027-03-01 and 2028-01-01 (MitID check, CVR validation). Nemhandel BIS 4 transition 2028 to 2029.", "source_url": "https://erhvervsstyrelsen.dk/vejledning-bogfoeringsloven", "source_type": "primary", "checked": "2026-10-24", "quote": "Den 1. januar 2026 traeder kravet om digital bogfoering ... i kraft for virksomheder, der ikke aflaegger aarsregnskab ... nettoomsaetningen ... 300.000 kr." }, "b2b_scope": { "value": "Bookkeeping duty covers all companies filing annual reports and sole proprietors/associations over DKK 300,000 turnover two years running; smaller sole traders exempt. The duty is system capability, not mandatory use.", "source_url": "https://erhvervsstyrelsen.dk/vejledning-bogfoeringsloven", "source_type": "primary", "checked": "2026-10-24", "quote": "Kravet om digital bogfoering traeder i kraft for de ikke-regnskabspligtige virksomheder den 1. januar 2026." }, "format_system": { "value": "OIOUBL 2.1 (national UBL CIUS) and Peppol BIS Billing 3.0 via Nemhandel/Peppol. OIOUBL 3.0 cancelled (2026-01-14); OIOUBL to be replaced by Nemhandel BIS 4 (Peppol BIS 4 based) in 2028 to 2029.", "source_url": "https://nemhandel.dk/oioubl-30-aflyses-tillmeld-dig-til-naeste-nemhandelsforum-24-februar-i-koebenhavn-0", "source_type": "primary", "checked": "2026-10-24", "quote": "Der kommer ikke en OIOUBL 3.0. I stedet arbejder vi for en standard, hvor alle nationale og internationale behov og krav opfyldes." }, "pdf_valid": { "value": "Yes for domestic B2B: no B2B mandate, so a PDF invoice stays a valid invoice. Note the Bookkeeping Act defines e-faktura as structured, so a PDF does not count as an e-invoice for system-capability purposes. B2G requires Nemhandel e-invoices.", "source_url": "https://erhvervsstyrelsen.dk/vejledning-bogfoeringsloven", "source_type": "primary", "checked": "2026-10-24", "quote": "Billedfiler, herunder et pdf-dokument, er derfor ikke at anse som en elektronisk faktura." }, "penalties": { "value": "Bookkeeping Act breaches: fines up to DKK 1.5 million (scaled to turnover, severity, repetition).", "source_url": "https://erhvervsstyrelsen.dk/ikke-registrerede-digitale-bogfoeringssystemer", "source_type": "primary", "checked": "2026-10-24", "quote": "Boedestraffen kan udgoere op til 1,5 mio. kr." }, "e_reporting": { "value": "No real-time reporting. Registered bookkeeping systems must support SAF-T export of bookkeeping data (standard file format for reporting to authorities).", "source_url": "https://erhvervsstyrelsen.dk/vejledning-bogfoeringsloven", "source_type": "primary", "checked": "2026-10-24", "quote": "SAF-T staar for Standard Audit File - Tax og er et standardfilformat der bruges, naar der skal rapporteres til de offentlige myndigheder." }, "last_change": { "value": "2026-10-19: ERST provider guidance v2 confirms new e-invoice requirements for registered systems (auto-enrolment to Nemhandel register and e-invoice prompt from 2027-03-01; MitID and CVR validation by 2028-01-01). Order was consulted 2026-07-02 to 2026-08-17.", "source_url": "https://erhvervsstyrelsen.dk/vejledning-vejledning-til-udbydere-af-digitale-standard-bogfoeringssystemer", "source_type": "primary", "checked": "2026-10-24", "quote": "Version 2, 19. oktober 2026 ... traeder foerst i kraft fra den 1. januar 2028." }, "next_milestone": { "date": "2027-03-01", "what": "Registered bookkeeping systems must auto-enrol customers to receive e-invoices via Nemhandel and prompt e-invoice sending" }, "notes": "Denmark pushes e-invoicing through bookkeeping-system rules, not a VAT mandate. Starting point corrected: OIOUBL 3.0 was cancelled, not made mandatory; registered-system deadline for 2024 not re-read on a primary page.", "disputed": [ { "point": "EC factsheet (2026-10-19, unverified) says OIOUBL 3.0 mandatory since 2025-11-15 and OIOUBL 2.1 phased out 2026-05-15; Nemhandel (ERST) says OIOUBL 3.0 was cancelled on 2026-01-14 and OIOUBL 2.1 stays until Nemhandel BIS 4 (2028 to 2029).", "sources": [ "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Denmark", "https://nemhandel.dk/oioubl-30-aflyses-tillmeld-dig-til-naeste-nemhandelsforum-24-februar-i-koebenhavn-0" ] } ], "unconfirmed": [ "exact start date for companies using registered standard systems (believed financial years from 2024-01-01; not re-read on primary page)" ], "researcher_status": "none", "first_b2b_issue_date": "", "all_b2b_issue_date": "", "status_basis": "No obligation to issue; bookkeeping-system rules only." }, { "country": "Estonia", "iso2": "EE", "region": "EU", "b2b_status": "partial", "model": { "value": "Buyer's-choice model (post-audit): a business registered as an e-invoice recipient in the Commercial Register can require suppliers to send structured e-invoices; exchange via e-invoice operators/Peppol. No clearance or real-time reporting.", "source_url": "https://www.riigiteataja.ee/en/eli/516062025001/consolide", "source_type": "primary", "checked": "2026-10-24", "quote": "An accounting entity registered as an e-invoice recipient in the commercial register ... may require the seller to submit an e-invoice" }, "b2g": { "value": "Live since 2019-07-01: public sector receives and suppliers must send machine-readable e-invoices (Accounting Act); since 2025-07-01 under the universal buyer's-choice regime.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Estonia", "source_type": "primary", "checked": "2026-10-24", "quote": "Electronic invoicing has been mandatory for all Business-to-Government (B2G) transactions in Estonia since 1 July 2019." }, "b2b_receive": { "value": "Not mandatory. A business may opt in by registering as e-invoice recipient in the Commercial Register (since 2025-07-01).", "source_url": "https://www.riigiteataja.ee/en/eli/516062025001/consolide", "source_type": "primary", "checked": "2026-10-24", "quote": "An accounting entity that wishes to receive only machine-readable invoices ... must notify the commercial register thereof. [entry into force 01.07.2025]" }, "b2b_issue": { "value": "Since 2025-07-01: supplier must issue a structured e-invoice when the buyer is registered as e-invoice recipient and requires it; otherwise not mandatory.", "source_url": "https://www.riigiteataja.ee/en/eli/516062025001/consolide", "source_type": "primary", "checked": "2026-10-24", "quote": "may require the seller to submit an e-invoice for payment for the goods or services purchased [RT I, 10.10.2024, 1 - entry into force 01.07.2025]" }, "phases": { "value": "B2G 2019-07-01; buyer's-choice B2B/B2G regime for all accounting entities 2025-07-01. No turnover thresholds. No adopted date for a general B2B mandate.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Estonia", "source_type": "primary", "checked": "2026-10-24", "quote": "the new universal regime, based on 'buyer's choice' principle, applies to all accounting entities" }, "b2b_scope": { "value": "All accounting entities in Estonia (public and private) when the buyer requests. Exceptions: security authorities, state secrets or classified info, professional secrecy.", "source_url": "https://www.riigiteataja.ee/en/eli/516062025001/consolide", "source_type": "primary", "checked": "2026-10-24", "quote": "The requirements specified in subsections 3-7 of this section need not be applied if ... submitted to a security authority" }, "format_system": { "value": "EN 16931-1 default (parties may agree another standard, e.g. legacy Estonian national XML e-invoice standard, being phased out); delivered via operators / Peppol; free e-Financial Reports (e-arveldaja) tool for small firms.", "source_url": "https://www.riigiteataja.ee/en/eli/516062025001/consolide", "source_type": "primary", "checked": "2026-10-24", "quote": "An e-invoice is deemed to be properly formatted if it complies with the European standard for electronic invoicing EN 16931-1. The parties may agree to use another relevant standard." }, "pdf_valid": { "value": "Yes for domestic B2B, unless the buyer is registered as e-invoice recipient and requires a structured e-invoice; then PDF does not satisfy the request. No end date set.", "source_url": "https://www.riigiteataja.ee/en/eli/516062025001/consolide", "source_type": "primary", "checked": "2026-10-24", "quote": "may require the seller to submit an e-invoice" }, "penalties": { "value": "not stated", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Estonia", "source_type": "none", "checked": "2026-10-24", "quote": "" }, "e_reporting": { "value": "Periodic: KMD VAT return with KMD INF annex (invoice-level for partners above EUR 1,000/month). New VAT return from 2027-04-01 and voluntary data-based (XBRL GL) reporting from accounting software; not mandatory, not real-time.", "source_url": "https://www.emta.ee/ariklient/amet-uudised-ja-kontakt/arendustegevus/andmepohine-aruandlus", "source_type": "primary", "checked": "2026-10-24", "quote": "Uus käibedeklaratsioon alates 1. aprillist 2027 (New VAT return from 1 April 2027); üleminek andmepõhisele aruandlusele ei ole kohustuslik (move to data-based reporting is not mandatory)" }, "last_change": { "value": "2026-10-15: Tax and Customs Board updated data-based reporting page (new VAT return from 2027-04-01; payroll TSD data-based from 2026-10-01). Last e-invoice law change: Accounting Act amendment RT I 10.10.2024, in force 2025-07-01.", "source_url": "https://www.emta.ee/ariklient/amet-uudised-ja-kontakt/arendustegevus/andmepohine-aruandlus", "source_type": "primary", "checked": "2026-10-24", "quote": "Uus käibedeklaratsioon alates 1. aprillist 2027!" }, "next_milestone": { "date": "2027-04-01", "what": "New VAT return (KMD) format; voluntary data-based VAT reporting. No B2B e-invoice mandate date adopted." }, "notes": "Counted 'live' because a legal obligation to issue structured e-invoices on buyer request applies to all businesses since 2025-07-01. A general B2B mandate for 2027 was proposed by the Ministry of Finance but no adopted law was found.", "disputed": [ { "point": "General B2B e-invoicing mandate from 2027: Marosa and some vendors describe it as planned; EC factsheet (Oct 2026) and Accounting Act show no general mandate; EDICOM says it was not approved.", "sources": [ "https://marosavat.com/estonian-general-e-invoicing-by-2027/", "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Estonia", "https://edicomgroup.com/blog/estonia-law-accounting-electronic-invoicing" ] }, { "point": "Real-time XBRL GL VAT reporting: EC factsheet says 'planning to go live 2027'; EMTA page says data-based reporting is not mandatory.", "sources": [ "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Estonia", "https://www.emta.ee/ariklient/amet-uudised-ja-kontakt/arendustegevus/andmepohine-aruandlus" ] } ], "unconfirmed": [ "penalties", "KMD INF EUR 1,000 threshold removal plan" ], "researcher_status": "live", "first_b2b_issue_date": "2025-07-01 (on buyer request)", "all_b2b_issue_date": "", "status_basis": "Structured e-invoice required only when the buyer asks; no general mandate." }, { "country": "Finland", "iso2": "FI", "region": "EU", "b2b_status": "partial", "model": { "value": "No B2B issuing mandate; statutory B2B right to request an e-invoice (operator 4-corner networks, Finvoice/TEAPPS, Peppol).", "source_url": "https://opendata.finlex.fi/finlex/avoindata/v1/akn/fi/act/statute-consolidated/2019/241/fin@", "source_type": "primary", "checked": "2026-10-24", "quote": "Hankintayksikolla ja elinkeinonharjoittajalla on oikeus saada pyynnosta lasku ... sahkoisena laskuna. (s4 Act 241/2019)" }, "b2g": { "value": "Contracting entities must receive and process EN 16931 e-invoices: central government from 2019-04-01, other contracting entities from 2020-04-01 (Act 241/2019). The State accepts only EN-compliant e-invoices (from 2021-04-01); PDF by email is not accepted.", "source_url": "https://www.valtiokonttori.fi/en/services/government-e-invoices/invoicing-the-state/", "source_type": "primary", "checked": "2026-10-24", "quote": "The state will only receive e-invoices compliant with the European standard. ... will not receive invoices attached to an email, as this is not an electronic invoice." }, "b2b_receive": { "value": "n/a (no duty to receive)", "source_url": "https://opendata.finlex.fi/finlex/avoindata/v1/akn/fi/act/statute-consolidated/2019/241/fin@", "source_type": "primary", "checked": "2026-10-24", "quote": "s4 gives a right to receive on request; no duty to receive." }, "b2b_issue": { "value": "On request only: since 2020-04-01 a business (turnover over EUR 10,000) or contracting entity may require a supplier to send an EN 16931 e-invoice. Applies between businesses with financial-year turnover over EUR 10,000.", "source_url": "https://opendata.finlex.fi/finlex/avoindata/v1/akn/fi/act/statute-consolidated/2019/241/fin@", "source_type": "primary", "checked": "2026-10-24", "quote": "elinkeinonharjoittajalla ... jonka toiminnan tilikauden liikevaihto on enemman kuin 10 000 euroa. ... Lain 4 paa sovelletaan kuitenkin vasta 1 paivasta huhtikuuta 2020." }, "phases": { "value": "2019-04-01 central government receipt; 2020-04-01 other contracting entities and B2B right to request. No B2B mandate phases. ViDA decisions expected after April 2027.", "source_url": "https://opendata.finlex.fi/finlex/avoindata/v1/akn/fi/act/statute-consolidated/2019/241/fin@", "source_type": "primary", "checked": "2026-10-24", "quote": "Tama laki tulee voimaan 1 paivana huhtikuuta 2019. Lain 4 paa sovelletaan kuitenkin vasta 1 paivasta huhtikuuta 2020." }, "b2b_scope": { "value": "Business operators with financial-year turnover over EUR 10,000 (both parties) and contracting entities; domestic; B2C excluded.", "source_url": "https://opendata.finlex.fi/finlex/avoindata/v1/akn/fi/act/statute-consolidated/2019/241/fin@", "source_type": "primary", "checked": "2026-10-24", "quote": "liike- ja ammattitoimintaa harjoittavaa, jonka toiminnan tilikauden liikevaihto on enemman kuin 10 000 euroa" }, "format_system": { "value": "EN 16931 syntaxes UBL 2.1 and CII; national Finvoice 3.0 and TEAPPSXML 3.0 (EN-compliant); Peppol BIS Billing 3.0. Delivery via e-invoice operators, Peppol, or free Handi / Basware portals for State suppliers.", "source_url": "https://www.valtiokonttori.fi/en/services/government-e-invoices/invoicing-the-state/", "source_type": "primary", "checked": "2026-10-24", "quote": "The state accepts UBL 2.1 and Cross Industry Invoice D16B ... Send through the Peppol network ... Handi Supplier Portal ... Basware Portal." }, "pdf_valid": { "value": "Yes for domestic B2B unless the buyer (turnover over EUR 10,000) requests an e-invoice; then a PDF does not satisfy the request because the Act defines e-invoice as structured EN 16931. Not accepted by the State.", "source_url": "https://opendata.finlex.fi/finlex/avoindata/v1/akn/fi/act/statute-consolidated/2019/241/fin@", "source_type": "primary", "checked": "2026-10-24", "quote": "sahkoisella laskulla laskua, joka on laadittu, siirretty ja vastaanotettu rakenteisessa sahkoisessa muodossa mahdollistaen sen automaattisen kasittelyn" }, "penalties": { "value": "not stated (Act 241/2019 sets no sanction)", "source_url": "https://opendata.finlex.fi/finlex/avoindata/v1/akn/fi/act/statute-consolidated/2019/241/fin@", "source_type": "primary", "checked": "2026-10-24", "quote": "No penalty provision in Act 241/2019." }, "e_reporting": { "value": "None (no real-time VAT reporting, no SAF-T).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Finland", "source_type": "primary", "checked": "2026-10-24", "quote": "real-time VAT reporting mandate: NO" }, "last_change": { "value": "No change found in 2026. EC factsheet: ViDA implementation decisions likely after April 2027.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Finland", "source_type": "primary", "checked": "2026-10-24", "quote": "Decisions on how to implement ViDA are likely to be made after April 2027." }, "next_milestone": { "date": "2027", "what": "Expected decisions on national ViDA implementation (after April 2027); ViDA intra-EU B2B 2030-07-01" }, "notes": "Finland is often listed as 'B2B partial' because of the right to request; it is not a mandate. Finlex consolidated text read via the official Finlex open-data API (same content as finlex.fi/fi/lainsaadanto/2019/241).", "disputed": [], "unconfirmed": [ "Vero.fi guidance on PDF invoices (page not reachable); relied on Act 241/2019 and EU default rules" ], "researcher_status": "none", "first_b2b_issue_date": "2020-04-01 (on buyer request)", "all_b2b_issue_date": "", "status_basis": "Right to request an e-invoice (Act 241/2019); no general mandate." }, { "country": "France", "iso2": "FR", "region": "EU", "b2b_status": "live", "model": { "value": "Decentralised CTC 'Y' model: invoices exchanged via state-registered approved platforms (Plateformes Agreees, ex-PDP), which send invoice and e-reporting data to the tax authority's data concentrator; the public portal (PPF) no longer exchanges invoices and runs the central directory.", "source_url": "https://entreprendre.service-public.fr/actualites/A15683", "source_type": "primary", "checked": "2026-10-24", "quote": "les entreprises devront transmettre leurs factures par l'intermediaire d'une plateforme agreee par l'Etat, directement ou au travers d'une solution compatible" }, "b2g": { "value": "Live: Chorus Pro mandatory for suppliers to public bodies, phased 2017 to 2020 (all suppliers since 2020); public entities receive since 2019-11-01.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+France", "source_type": "primary", "checked": "2026-10-24", "quote": "Since 1 November 2019, all public sector entities are required to receive and process structured eInvoices" }, "b2b_receive": { "value": "2026-09-01: all VAT-registered businesses established in France, including micro-enterprises.", "source_url": "https://entreprendre.service-public.fr/actualites/A15683", "source_type": "primary", "checked": "2026-10-24", "quote": "L'obligation de recevoir des factures electroniques s'appliquera pour l'ensemble des entreprises des le 1er septembre 2026" }, "b2b_issue": { "value": "2026-09-01 for large companies (GE) and mid-caps (ETI); 2027-09-01 for SMEs (PME) and micro-enterprises.", "source_url": "https://entreprendre.service-public.fr/actualites/A15683", "source_type": "primary", "checked": "2026-10-24", "quote": "le 1er septembre 2026 pour les grandes entreprises et les ETI ; le 1er septembre 2027 pour les PME et les micro-entreprises" }, "phases": { "value": "2026-09-01 receive (all) + issue and e-report (GE, ETI); 2027-09-01 issue and e-report (PME, micro). Size categories per decree 2008-1354 (GE above 5,000 staff or above EUR 1.5bn turnover; ETI below 5,000 staff).", "source_url": "https://entreprendre.service-public.fr/actualites/A15683", "source_type": "primary", "checked": "2026-10-24", "quote": "Ce calendrier sera egalement utilise pour la mise en place de la transmission a l'administration des donnees de transaction (e-reporting)" }, "b2b_scope": { "value": "Domestic supplies of goods/services in France between VAT-liable businesses established in France that are not VAT-exempt, plus related down payments; B2C and cross-border via e-reporting instead. Applies in Guadeloupe, Martinique, Reunion; not Guyane, Mayotte, other overseas territories.", "source_url": "https://entreprendre.service-public.fr/actualites/A15683", "source_type": "primary", "checked": "2026-10-24", "quote": "les livraisons de biens ou les prestations de services situees en France qu'un assujetti effectue avec un autre assujetti et qui ne sont pas exonerees de TVA" }, "format_system": { "value": "Base formats UBL 2.1, UN/CEFACT CII and Factur-X (hybrid PDF/XML), EN 16931; exchanged between Plateformes Agreees (DGFiP is also Peppol authority since July 2025); new mandatory mentions (customer SIREN, delivery address, nature of operations, VAT on debits).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+France", "source_type": "primary", "checked": "2026-10-24", "quote": "UBL 2.1, UN/CEFACT CII, and Factur-X (Franco-German hybrid standard)" }, "pdf_valid": { "value": "Plain PDF stops being compliant for domestic B2B issued by GE/ETI from 2026-09-01; PME and micro may still issue PDF/paper until 2027-08-31. Factur-X (PDF with embedded XML) through a Plateforme Agreee remains valid.", "source_url": "https://entreprendre.service-public.fr/actualites/A15683", "source_type": "primary", "checked": "2026-10-24", "quote": "L'obligation d'emettre des factures electroniques prendra effet le 1er septembre 2026 pour les GE et ETI; le 1er septembre 2027 pour les PME et micro-entreprises" }, "penalties": { "value": "Per Finance Law 2026 (loi 2026-103, art. 123): EUR 50 per non-e-invoice (cap EUR 15,000/year, art. 1737 III CGI); EUR 500 per missing e-reporting transmission (cap EUR 15,000, art. 1788 D); no receiving platform: EUR 500 then EUR 1,000 per further 3 months after formal notice. Reported tolerance: no sanctions in 2026.", "source_url": "https://www.compta-online.com/facturation-electronique-ao5562", "source_type": "secondary", "checked": "2026-10-24", "quote": "Aucune sanction n'est appliquee aux entreprises en 2026. Cette tolerance ne vaut ni report, ni suspension de l'obligation." }, "e_reporting": { "value": "E-reporting of B2C and cross-border transaction data and payment data (services) via Plateformes Agreees, on the same calendar: GE/ETI 2026-09-01, PME/micro 2027-09-01.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+France", "source_type": "primary", "checked": "2026-10-24", "quote": "Starting 1 September 2026, France will introduce, at first for the biggest companies ... The smallest companies ... on 1 September 2027" }, "last_change": { "value": "2026-09-01: mandate actually started with no postponement (receiving for all, issuing and e-reporting for GE/ETI); Finance Law 2026 of 2026-02-19 raised penalties.", "source_url": "https://www.compta-online.com/facturation-electronique-ao5562", "source_type": "secondary", "checked": "2026-10-24", "quote": "le 1er septembre 2026 marque bien l'entree dans l'obligation de recevoir" }, "next_milestone": { "date": "2027-09-01", "what": "Issuing and e-reporting obligation extends to SMEs and micro-enterprises" }, "notes": "Sept 2026 start happened as planned. impots.gouv.fr was in maintenance and legifrance/economie.gouv.fr returned 403 on 2026-10-24, so penalties and the 2026 tolerance rest on secondary sources. Over 140 platforms registered per press (counts vary 137 to 166).", "disputed": [ { "point": "E-reporting fine: EUR 500 flat vs EUR 500 until 2026-12-31 then EUR 250 from 2027 (inconsistency within the same secondary source)", "sources": [ "https://www.compta-online.com/facturation-electronique-ao5562" ] }, { "point": "B2G receive start: 2019-11-01 vs 2020 (EU factsheet gives both)", "sources": [ "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+France" ] } ], "unconfirmed": [ "penalties (no primary text reachable)", "2026 no-sanction tolerance (secondary only)", "GE/ETI size thresholds (not read from decree)" ], "researcher_status": "live", "first_b2b_issue_date": "2026-09-01", "all_b2b_issue_date": "2027-09-01", "status_basis": "Receive all + issue large/mid in force since 2026-09-01." }, { "country": "Germany", "iso2": "DE", "region": "EU", "b2b_status": "live", "model": { "value": "Post-audit, decentralised exchange between the parties (no clearance, no central platform, any channel incl. email); structured invoice must meet EN 16931 or an agreed extractable format.", "source_url": "https://www.gesetze-im-internet.de/ustg_1980/__14.html", "source_type": "primary", "checked": "2026-10-24", "quote": "Eine elektronische Rechnung ist eine Rechnung, die in einem strukturierten elektronischen Format ausgestellt, uebermittelt und empfangen wird" }, "b2g": { "value": "Live: federal authorities require XRechnung via the federal platform since 2020; Laender authorities must accept e-invoices since 2020-04-18 (state rules vary).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Germany", "source_type": "primary", "checked": "2026-10-24", "quote": "requires eInvoices in accordance with the XRechnung format for federal administrations" }, "b2b_receive": { "value": "2025-01-01: all domestic businesses must be able to receive structured e-invoices (an email inbox suffices).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Germany", "source_type": "primary", "checked": "2026-10-24", "quote": "simply providing an email address is sufficient to meet the eInvoice reception requirement starting 1 January 2025" }, "b2b_issue": { "value": "Mandatory for supplies from 2027-01-01 if prior-year (2026) total turnover > EUR 800,000; for all domestic businesses from 2028-01-01. EDI (non-EN 16931) allowed with consent until 2027-12-31.", "source_url": "https://www.gesetze-im-internet.de/ustg_1980/__27.html", "source_type": "primary", "checked": "2026-10-24", "quote": "bis zum 31. Dezember 2027 ... wenn der Gesamtumsatz ... im vorangegangenen Kalenderjahr nicht mehr als 800 000 Euro betragen hat" }, "phases": { "value": "2025-01-01 receive (all); 2025-2026 paper/PDF still allowed (PDF with consent); 2027 paper/PDF only if prior-year total turnover <= EUR 800,000, EDI allowed for all; 2028-01-01 structured e-invoice for all domestic B2B.", "source_url": "https://www.gesetze-im-internet.de/ustg_1980/__27.html", "source_type": "primary", "checked": "2026-10-24", "quote": "bis zum 31. Dezember 2026 fuer einen nach dem 31. Dezember 2024 und vor dem 1. Januar 2027 ausgefuehrten Umsatz auf Papier oder ... in einem elektronischen Format, das nicht § 14 Absatz 1 Satz 6 entspricht" }, "b2b_scope": { "value": "Domestic B2B where supplier and customer are established in Germany; excludes B2C, most VAT-exempt supplies (sec. 4 no. 8 to 29), small-amount invoices up to EUR 250, travel tickets, and small businesses under the Kleinunternehmer scheme.", "source_url": "https://www.gesetze-im-internet.de/ustg_1980/__14.html", "source_type": "primary", "checked": "2026-10-24", "quote": "die Rechnung ist als elektronische Rechnung ... auszustellen, wenn der leistende Unternehmer und der Leistungsempfaenger im Inland ... ansaessig sind" }, "format_system": { "value": "EN 16931 formats: XRechnung (national CIUS), ZUGFeRD from 2.0.1 (except MINIMUM/BASIC-WL profiles), other EN 16931 syntaxes; Peppol optional. Transmission channel is free.", "source_url": "https://www.ihk.de/stuttgart/fuer-unternehmen/recht-und-steuern/steuerrecht/steuermeldungen/e-rechnungen-5864496", "source_type": "secondary", "checked": "2026-10-24", "quote": "dass vor allem der Standard XRechnung ... und das ZUGFeRD-Format ab Version 2.0.1 zulaessig sind" }, "pdf_valid": { "value": "A PDF is a 'sonstige Rechnung'. Valid with recipient consent for supplies through 2026-12-31 (all), through 2027-12-31 only if prior-year turnover <= EUR 800,000; from 2028-01-01 not valid for domestic B2B except invoices up to EUR 250, tickets and small-business invoices.", "source_url": "https://www.gesetze-im-internet.de/ustdv_1980/__33.html", "source_type": "primary", "checked": "2026-10-24", "quote": "Eine Rechnung nach Satz 1 kann abweichend von § 14 Absatz 2 Satz 2 des Gesetzes immer als sonstige Rechnung ... (invoices up to EUR 250 may always be a non-structured invoice)" }, "penalties": { "value": "No specific e-invoice penalty; failing to issue a required invoice is an administrative offence with a fine up to EUR 5,000 (sec. 26a UStG); a non-compliant invoice risks the buyer's input VAT deduction.", "source_url": "https://www.gesetze-im-internet.de/ustg_1980/__26a.html", "source_type": "primary", "checked": "2026-10-24", "quote": "entgegen § 14 Absatz 2 Satz 2 eine Rechnung nicht oder nicht rechtzeitig ausstellt ... Geldbusse bis zu fuenftausend Euro" }, "e_reporting": { "value": "None in place; a transaction-based reporting system is planned only in line with EU ViDA (current EU timeline 2030-07-01).", "source_url": "https://www.ihk.de/stuttgart/fuer-unternehmen/recht-und-steuern/steuerrecht/steuermeldungen/e-rechnungen-5864496", "source_type": "secondary", "checked": "2026-10-24", "quote": "Der aktuelle Zeitplan der EU sieht die Umsetzung des Meldesystems zum 1. Juli 2030 vor." }, "last_change": { "value": "2026-10-15: new BMF letter on the mandatory e-invoice with supplementary rules (content not verified, BMF site blocked); deadlines unchanged. Earlier letters 2024-10-15 and 2025-10-15.", "source_url": "https://www.ihk.de/stuttgart/fuer-unternehmen/recht-und-steuern/steuerrecht/steuermeldungen/e-rechnungen-5864496", "source_type": "secondary", "checked": "2026-10-24", "quote": "Ergaenzende Regelungen enthaelt das BMF-Schreiben vom 15.10.2026." }, "next_milestone": { "date": "2027-01-01", "what": "Issuing obligation for businesses with 2026 total turnover above EUR 800,000 (paper/PDF ends for them)" }, "notes": "Legal basis Wachstumschancengesetz (sec. 14 and 27(38) UStG, checked on gesetze-im-internet.de). Threshold is total turnover of the PRIOR year (2026 for 2027), not B2B share. bundesfinanzministerium.de returned 503 security check on 2026-10-24.", "disputed": [ { "point": "End of transition: law says 2027-12-31 (all must issue from 2028-01-01); EU factsheet says transitional arrangements 'until the end of 2028'", "sources": [ "https://www.gesetze-im-internet.de/ustg_1980/__27.html", "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Germany" ] } ], "unconfirmed": [ "content of BMF letter of 2026-10-15", "ZUGFeRD profile exclusions (from prior BMF letter, not re-read)" ], "researcher_status": "live", "first_b2b_issue_date": "2027-01-01", "all_b2b_issue_date": "2028-01-01", "status_basis": "Receive obligation in force since 2025-01-01; issue phases legislated (UStG s27(38))." }, { "country": "Greece", "iso2": "GR", "region": "EU", "b2b_status": "live", "model": { "value": "Real-time reporting via myDATA (MARK number) plus mandatory B2B e-invoicing issued through AADE-certified e-invoicing providers or AADE free apps (timologio, myDATAapp); providers exchange over Peppol / GSIS.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Greece", "source_type": "primary", "checked": "2026-10-24", "quote": "EU factsheet: GSIS infrastructure receives eInvoices from certified service providers over the Peppol network." }, "b2g": { "value": "Mandatory EN 16931 e-invoices for public contracts over EUR 2,500, phased 2023-09-13 / 2024-01-01 / 2024-06-01; all General Government expenditure over EUR 2,500 since 2025-09-01; routed via KE.D.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Greece", "source_type": "primary", "checked": "2026-10-24", "quote": "'From 1 September 2025, eInvoicing became mandatory for all General Government expenditures over EUR 2 500.'" }, "b2b_receive": { "value": "Recipients must accept e-invoices from 2026-03-02 (per secondary reporting).", "source_url": "https://www.ertnews.gr/eidiseis/ilektroniki-timologisi-ypoxreotiki-i-efarmogi-apo-tin-1i-oktovriou-gia-oles-tis-epixeiriseis-i-periodos-anoxis-kai-ta-prostima/", "source_type": "secondary", "checked": "2026-10-24", "quote": "" }, "b2b_issue": { "value": "Large (gross revenue over EUR 1m in 2023): mandatory since 2026-03-02, parallel-use window to 2026-05-03. All others: start 2026-11-02, gradual period to 2027-01-31; exclusive provider/AADE-app issuance from 2027-02-01.", "source_url": "https://www.newmoney.gr/roh/palmos-oikonomias/oikonomia/aade-paratasi-stin-ilektroniki-timologisi-gia-mikres-epichirisis-ke-sto-psifiako-deltio-apostolis/", "source_type": "secondary", "checked": "2026-10-24", "quote": "AADE 30/9/2026 (as reported): 'Apo 1/2/2027 i ekdosi ilektronikon timologion' only via provider or timologio/myDATAapp." }, "phases": { "value": "Phase 1: 2026-03-02 (was 2026-02-02, moved by AADE release 2026-02-17 / Decision A.1044/2026), gradual to 2026-05-03, for gross revenue over EUR 1m in tax year 2023. Phase 2: was 2026-10-01; moved by AADE/MinFin release 2026-09-30 to 2026-11-02, gradual to 2027-01-31, exclusive from 2027-02-01.", "source_url": "https://aade.gr/sites/default/files/2026-09/dt_30.09.2026.pdf", "source_type": "secondary", "checked": "2026-10-24", "quote": "AADE release 30 Sept 2026 (title per search index): moves deadlines for businesses under EUR 1m; start declaration effective 2/11/2026. Body could not be opened (HTTP 403).", "notes": "Cited AADE release URL returned HTTP 403 on 2026-10-24 (re-checked by compiler); dates as reported by Greek press of that release." }, "b2b_scope": { "value": "Domestic B2B and supplies to non-EU third countries, plus B2G. Not B2C retail. Intra-EU supplies excluded.", "source_url": "https://www.newmoney.gr/roh/palmos-oikonomias/oikonomia/aade-paratasi-stin-ilektroniki-timologisi-gia-mikres-epichirisis-ke-sto-psifiako-deltio-apostolis/", "source_type": "secondary", "checked": "2026-10-24", "quote": "" }, "format_system": { "value": "EN 16931 / Peppol BIS Billing 3.0 through certified providers; data to myDATA. Free AADE apps timologio and myDATAapp for small issuers.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Greece", "source_type": "primary", "checked": "2026-10-24", "quote": "'Peppol BIS Billing CIUS 3.0 is used in Greece.'" }, "pdf_valid": { "value": "For in-scope taxpayers no longer valid on its own: during gradual periods ERP-issued invoices transmitted to myDATA can still be used in parallel (large to 2026-05-03; others to 2027-01-31). From 2027-02-01 every domestic B2B invoice must be issued via a provider or AADE app; a PDF is only a visual copy of that e-invoice.", "source_url": "https://www.newmoney.gr/roh/palmos-oikonomias/oikonomia/aade-paratasi-stin-ilektroniki-timologisi-gia-mikres-epichirisis-ke-sto-psifiako-deltio-apostolis/", "source_type": "secondary", "checked": "2026-10-24", "quote": "" }, "penalties": { "value": "Fine of 50% of the VAT of each improperly issued document found in an audit (reported).", "source_url": "https://www.ertnews.gr/eidiseis/ilektroniki-timologisi-ypoxreotiki-i-efarmogi-apo-tin-1i-oktovriou-gia-oles-tis-epixeiriseis-i-periodos-anoxis-kai-ta-prostima/", "source_type": "secondary", "checked": "2026-10-24", "quote": "" }, "e_reporting": { "value": "myDATA real-time transmission of invoice data with MARK; VAT returns pre-filled since 2024-01-01. Digital delivery note phase B from 2027-01-01, TARIC item coding from 2028-01-01.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Greece", "source_type": "primary", "checked": "2026-10-24", "quote": "" }, "last_change": { "value": "2026-09-30: joint decision (Dep. Minister Markopoulos and AADE Governor Pitsilis) postponing phase 2 from 2026-10-01 to 2026-11-02, exclusive from 2027-02-01.", "source_url": "https://www.newmoney.gr/roh/palmos-oikonomias/oikonomia/aade-paratasi-stin-ilektroniki-timologisi-gia-mikres-epichirisis-ke-sto-psifiako-deltio-apostolis/", "source_type": "secondary", "checked": "2026-10-24", "quote": "" }, "next_milestone": { "date": "2026-11-02", "what": "Mandatory B2B e-invoicing starts for businesses with gross revenue up to EUR 1m (gradual period to 2027-01-31)." }, "notes": "Legal basis: Council Implementing Decision (EU) 2025/502 and Ministerial Decisions A.1128/2025, A.1129/2025, A.1044/2026. aade.gr returned HTTP 403 to all fetches; dates for phase 2 taken from Greek press quoting the AADE release.", "disputed": [ { "point": "Phase 2 start: EU Commission factsheet (updated 2026-10-20) still says 2026-10-01 with transition to 2026-12-31; AADE release of 2026-09-30 moved it to 2026-11-02 with exclusive use from 2027-02-01.", "sources": [ "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Greece", "https://aade.gr/sites/default/files/2026-09/dt_30.09.2026.pdf", "https://www.newmoney.gr/roh/palmos-oikonomias/oikonomia/aade-paratasi-stin-ilektroniki-timologisi-gia-mikres-epichirisis-ke-sto-psifiako-deltio-apostolis/" ] } ], "unconfirmed": [ "phase 2 dates from primary AADE text (403)", "receive obligation date", "penalty amount", "decision number for the 30 Sept 2026 postponement" ], "researcher_status": "live", "first_b2b_issue_date": "2026-03-02", "all_b2b_issue_date": "2026-11-02", "status_basis": "Phase 1 in force; phase 2 start moved to 2026-11-02 (exclusive from 2027-02-01)." }, { "country": "Hungary", "iso2": "HU", "region": "EU", "b2b_status": "partial", "model": { "value": "Real-time invoice reporting (RTIR, Online Szamla) in force; no general structured B2B e-invoice mandate. Planned ViDA model: 5-corner (optional 6-corner) with structured EN 16931 XML, data supply to NAV, Peppol support.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Hungary", "source_type": "primary", "checked": "2026-10-24", "quote": "Hungary has no general B2B mandate. ... detailed timetable, grace-period conditions, and technical requirements remain subject to final legislation" }, "b2g": { "value": "No B2G issuing mandate. Public contracting authorities must receive and process EN 16931 invoices since 2019-11-01 (Act CXLIII of 2015 s. 27/A, as amended by Act LXXXIII of 2018), above EU thresholds.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Hungary", "source_type": "primary", "checked": "2026-10-24", "quote": "Hungary has no B2G eInvoicing mandate." }, "b2b_receive": { "value": "n/a for structured e-invoices (no general mandate). Under the ViDA concept all businesses will have to be able to receive e-invoices, date not set.", "source_url": "https://nav.gov.hu/pfile/file?path=/vida/koncepcio/ViDA_implementation_in_Hungary.pdf1", "source_type": "primary", "checked": "2026-10-24", "quote": "Compulsory electronic invoicing also means that all businesses must be prepared for receiving electronic invoices" }, "b2b_issue": { "value": "No general obligation. Sector rule only: e-invoicing for electricity and natural gas supplies to non-private persons from 2025-07-01 (moved from 2025-01-01), no specific format required (Govt Decrees 273/2007, 19/2009).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Hungary", "source_type": "primary", "checked": "2026-10-24", "quote": "mandated eInvoicing for electricity and natural gas supplies to non-private individuals ... beginning on 1 July 2025 (originally 1 January 2025)" }, "phases": { "value": "RTIR: 2018-07-01 start (invoices with VAT >= HUF 100,000); 2020-07-01 threshold abolished for domestic B2B; 2021-01-04 extended to B2C, intra-EU and exports. Structured B2B mandate: concept only (updated 2026-07), no dates.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Hungary", "source_type": "primary", "checked": "2026-10-24", "quote": "From 4 January 2021, it covers all B2B and B2C invoices subject to Hungarian invoicing rules" }, "b2b_scope": { "value": "RTIR covers all invoices under Hungarian invoicing rules (domestic B2B, B2C, intra-EU, export), incl. non-resident taxpayers, with statutory exceptions. Planned mandate: domestic B2B and cross-border EU B2B; paper only for private persons and non-EU buyers.", "source_url": "https://nav.gov.hu/pfile/file?path=/vida/koncepcio/ViDA_implementation_in_Hungary.pdf1", "source_type": "primary", "checked": "2026-10-24", "quote": "paper-based invoices may only be issued to private persons or non-EU (third country) buyers" }, "format_system": { "value": "Today: NAV Online Szamla XML schema (OSA 3.0, not EN 16931) sent via API in real time; reported XML may itself serve as e-invoice. Planned: EN 16931 XML with Hungarian additions; no hybrid PDF; transmission not by e-mail.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Hungary", "source_type": "primary", "checked": "2026-10-24", "quote": "Uses NTCA's own XML schema ... not an EN 16931 implementation" }, "pdf_valid": { "value": "Yes for now: a PDF (or paper) invoice remains a valid invoice for domestic B2B with buyer consent, but its data must be reported to NAV in real time. Under the ViDA concept PDF-only would no longer be allowed for B2B; no date set.", "source_url": "https://nav.gov.hu/pfile/file?path=/vida/koncepcio/ViDA_implementation_in_Hungary.pdf1", "source_type": "primary", "checked": "2026-10-24", "quote": "Hungary does not allow \"hybrid\" invoicing, i.e. that the invoice should only be in PDF format" }, "penalties": { "value": "not stated (EC factsheet and NAV concept give no RTIR fine amounts; concept mentions fines for non-accredited invoicing software).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Hungary", "source_type": "none", "checked": "2026-10-24", "quote": "" }, "e_reporting": { "value": "Online Szamla real-time reporting live since 2018-07-01; software must report automatically and immediately; manual/preprinted invoices within 4 days (next day if VAT >= HUF 500,000).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Hungary", "source_type": "primary", "checked": "2026-10-24", "quote": "Invoicing software must transmit data automatically and immediately" }, "last_change": { "value": "2026-07 (PDF dated 2026-07-01, listed 2026-07-03): NAV and Ministry for National Economy published updated ViDA implementation concept after public consultation (consultation closed 2026-01-20 per secondary source). Not a final position.", "source_url": "https://nav.gov.hu/vida/koncepcio", "source_type": "primary", "checked": "2026-10-24", "quote": "This material ... does not present a detailed implementation plan and should not be considered as a final position" }, "next_milestone": { "date": "2030-07-01", "what": "ViDA cross-border digital reporting (EU-wide). Domestic B2B mandate date not yet set." }, "notes": "Counted as 'live' because real-time e-reporting of all domestic B2B invoices is in force, plus a utilities e-invoice rule. No structured B2B e-invoice mandate yet; one is planned under the ViDA concept with no date.", "disputed": [ { "point": "Water utility e-invoicing from 2026-01-01: stated by vendor/advisory sources, not in EC factsheet (which lists only electricity and gas).", "sources": [ "https://meridianglobalservices.com/hungary-public-consultation-on-new-mandatory-e-invoicing-system/", "https://resources.banqup.com/resources/compliance-pulse/hungary", "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Hungary" ] }, { "point": "Expected timing of general mandate: Banqup says pilot ~2028, full ~2029; official concept gives no date.", "sources": [ "https://resources.banqup.com/resources/compliance-pulse/hungary", "https://nav.gov.hu/pfile/file?path=/vida/koncepcio/ViDA_implementation_in_Hungary.pdf1" ] } ], "unconfirmed": [ "penalties", "water utility mandate", "consultation close date 2026-01-20 (secondary only)" ], "researcher_status": "live", "first_b2b_issue_date": "2025-07-01 (energy sector only)", "all_b2b_issue_date": "", "status_basis": "Real-time invoice data reporting (RTIR) since 2018; e-invoice mandate only for electricity/gas; general mandate concept has no date." }, { "country": "Ireland", "iso2": "IE", "region": "EU", "b2b_status": "announced", "model": { "value": "Peppol-based e-invoicing with real-time reporting of a data subset to Revenue (Peppol 5-corner style). Peppol to be the default network and the mandated reporting channel.", "source_url": "https://www.revenue.ie/en/corporate/press-office/press-releases/2026/pr-102226-vat-modernisation.aspx", "source_type": "primary", "checked": "2026-10-24", "quote": "Peppol 'will be the default network for sending eInvoices' and the mandated method for reporting data to Revenue." }, "b2g": { "value": "No supplier mandate. Contracting authorities must accept EN 16931 e-invoices since 2019 (S.I. 258/2019, above EU thresholds). OGP is Peppol Authority; Revenue intends to take over from 2027-01-01.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Ireland", "source_type": "primary", "checked": "2026-10-24", "quote": "'No Business-to-Government (B2G) eInvoicing mandate exists.' Public bodies 'required to accept and process electronic invoices that comply with the European Standard'." }, "b2b_receive": { "value": "2028-11-01: all businesses in Ireland must be able to receive structured e-invoices (planned; legislation pending).", "source_url": "https://www.revenue.ie/en/corporate/press-office/press-releases/2026/pr-102226-vat-modernisation.aspx", "source_type": "primary", "checked": "2026-10-24", "quote": "From 1 November 2028, 'all businesses in Ireland must be able to receive eInvoices.'" }, "b2b_issue": { "value": "2028-11-01 VAT-registered large corporates (Revenue Large Corporates Division, ~2,400 businesses), domestic B2B. 2029-11-01 extended to VAT-registered businesses engaged in intra-EU B2B trade. Purely domestic SMEs: no issuance date announced.", "source_url": "https://www.revenue.ie/en/corporate/press-office/press-releases/2026/pr-102226-vat-modernisation.aspx", "source_type": "primary", "checked": "2026-10-24", "quote": "Phase One, 1 November 2028: large corporates must issue eInvoices and report a subset of the data to Revenue in real time for domestic B2B transactions." }, "phases": { "value": "Phase 1 2028-11-01: large corporates (LCD-managed, no turnover threshold), domestic B2B issue + real-time reporting. Phase 2 2029-11-01: all VAT-registered businesses in cross-border EU B2B trade. Phase 3 2030-07-01: ViDA intra-EU e-invoicing + DRR. Receive obligation for all from 2028-11-01.", "source_url": "https://www.revenue.ie/en/vat/vida-vat-modernisation/vat-modernisation-timeline.aspx", "source_type": "primary", "checked": "2026-10-24", "quote": "Phase 2 (November 2029): 'The domestic obligation will extend to VAT registered businesses who engage in cross border EU B2B trade'. Phase 3 (July 2030): full ViDA implementation." }, "b2b_scope": { "value": "Domestic B2B only for phases 1 and 2; intra-EU from 2030-07-01. B2C not included. Exempt supplies reportedly outside the mandatory requirements (secondary).", "source_url": "https://www.revenue.ie/en/vat/vida-vat-modernisation/vat-modernisation-timeline.aspx", "source_type": "primary", "checked": "2026-10-24", "quote": "Phase 1: 'Value-Added Tax (VAT) registered large corporates will be required to implement mandatory eInvoicing' for domestic B2B transactions." }, "format_system": { "value": "Structured e-invoice compliant with EN 16931, exchanged over Peppol (Peppol BIS Billing 3.0 is used for B2G). Technical specifications not yet published; draft regulations on Peppol use published Oct 2026.", "source_url": "https://www.revenue.ie/en/vat/documents/implementation-einvoicing.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "'The ViDA Directive requires eInvoice structures to comply with European Standard EN16931 using structured data formats enabling automatic processing.'" }, "pdf_valid": { "value": "Yes today: a PDF invoice is a valid electronic invoice with buyer acceptance for all businesses. For large corporates it stops satisfying the requirement for domestic B2B from 2028-11-01, and for intra-EU traders from 2029-11-01. No end date announced for other purely domestic businesses.", "source_url": "https://www.revenue.ie/en/vat/documents/implementation-einvoicing.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "'Current practices, including issuing PDF invoices or scanned paper invoices will no longer satisfy VAT compliance requirements.'" }, "penalties": { "value": "not stated", "source_url": "https://www.revenue.ie/en/corporate/press-office/press-releases/2026/pr-102226-vat-modernisation.aspx", "source_type": "primary", "checked": "2026-10-24", "quote": "Revenue's 22 Oct 2026 release contains no penalty details; Finance (No. 2) Bill 2026 text not checked for penalties." }, "e_reporting": { "value": "Real-time reporting of a subset of e-invoice data to Revenue via Peppol, starting with large corporates from 2028-11-01. No SAF-T obligation.", "source_url": "https://www.revenue.ie/en/corporate/press-office/press-releases/2026/pr-102226-vat-modernisation.aspx", "source_type": "primary", "checked": "2026-10-24", "quote": "'report a subset of the data to Revenue in real time for domestic B2B transactions.'" }, "last_change": { "value": "2026-10-22: Revenue press release; Finance (No. 2) Bill 2026 (published 2026-10-19) contains the legal basis, still subject to the legislative process. Draft Peppol/data regulations published.", "source_url": "https://www.revenue.ie/en/corporate/press-office/press-releases/2026/pr-102226-vat-modernisation.aspx", "source_type": "primary", "checked": "2026-10-24", "quote": "'The provisions remain subject to the legislative process.' Draft regulations 'may be amended before they are finalised.'" }, "next_milestone": { "date": "2028-11-01", "what": "Phase 1: large corporates issue e-invoices + real-time reporting; all businesses must be able to receive. Earlier: Finance (No. 2) Bill 2026 enactment (expected by end 2026); Revenue becomes Peppol Authority 2027-01-01." }, "notes": "Status is 'announced' because the Finance (No. 2) Bill 2026 was published but not yet enacted as of 2026-10-24; expect 'legislated' once signed (typically December). Revenue confirmed the large-corporate list on 2026-02-10 and was writing to in-scope firms. Starting point (Nov 2028 / 2029 / 2030) confirmed, but 2029 phase covers intra-EU traders only, not all businesses; 2030 is the ViDA intra-EU date, not 'all domestic'.", "disputed": [ { "point": "Whether a later phase brings all purely domestic businesses into issuance: Revenue gives no date; some vendor summaries imply full coverage by 2030.", "sources": [ "https://www.revenue.ie/en/vat/vida-vat-modernisation/vat-modernisation-timeline.aspx", "https://www.vertexinc.com/resources/resource-library/republic-irelands-2028-e-invoicing-mandate-scope-deadlines-penalties" ] } ], "unconfirmed": [ "penalties", "exempt-supplies exclusion (secondary only: Grant Thornton)", "final Peppol/reporting technical specifications" ], "researcher_status": "announced", "first_b2b_issue_date": "2028-11-01 (planned)", "all_b2b_issue_date": "", "status_basis": "Revenue roadmap; Finance (No. 2) Bill 2026 not yet enacted; no date for all domestic businesses." }, { "country": "Italy", "iso2": "IT", "region": "EU", "b2b_status": "live", "model": { "value": "Clearance (CTC): all invoices pass through the Sistema di Interscambio (SdI) of the tax authority, which validates and delivers them.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Italy", "source_type": "primary", "checked": "2026-10-24", "quote": "The eInvoices must be in the FatturaPA XML format, which is aligned with the European standard (EN 16931)" }, "b2g": { "value": "Live: central government since 2014-06, regional/local bodies since 2015-03-31, via SdI.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Italy", "source_type": "primary", "checked": "2026-10-24", "quote": "Since June 2014, all central government authorities have been required to receive and process structured electronic invoices" }, "b2b_receive": { "value": "2019-01-01: all VAT taxpayers established in Italy receive via SdI (delivery code, PEC, or the tax authority's reserved area).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Italy", "source_type": "primary", "checked": "2026-10-24", "quote": "As of January 2019, Business-to-Business (B2B) eInvoicing is mandatory" }, "b2b_issue": { "value": "2019-01-01 for resident/established VAT taxpayers; flat-rate (forfettari) above EUR 25,000 from 2022-07-01 and all forfettari from 2024-01-01.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Italy", "source_type": "primary", "checked": "2026-10-24", "quote": "As of January 2024, the turnover-related exclusion from the obligation was removed" }, "phases": { "value": "B2G 2014/2015; B2B and B2C 2019-01-01; cross-border data via SdI from 2022-01-01 (replaced esterometro); forfettari phased 2022-07-01 (> EUR 25,000) and 2024-01-01 (all). EU derogation authorising the mandate runs to 2027-12-31.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Italy", "source_type": "primary", "checked": "2026-10-24", "quote": "other three years, until 31 December 2027 (Decision (EU) 2024/3150)" }, "b2b_scope": { "value": "All domestic B2B and B2C invoices by taxpayers resident or established in Italy; cross-border transactions reported via SdI XML; non-established businesses excluded; health-data invoices sent to Sistema Tessera Sanitaria have been barred from SdI.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Italy", "source_type": "primary", "checked": "2026-10-24", "quote": "the obligation applies to transactions by VAT taxable persons resident in Italy or with a fixed establishment there" }, "format_system": { "value": "FatturaPA XML (schema 1.2.3, docs valid from 2025-04-01) via SdI; SdI technical specs version 1.9.1 usable from 2026-05-15; SdI also accepts EN 16931 UBL/CII (FatturaEU) for B2G.", "source_url": "https://www.fatturapa.gov.it/it/norme-e-regole/documentazione-fattura-elettronica/formato-fatturapa/", "source_type": "primary", "checked": "2026-10-24", "quote": "Documentazione valida dal 1 aprile 2025 Schema del file xml FatturaPA versione 1.2.3" }, "pdf_valid": { "value": "No for domestic B2B (and B2C) by established taxpayers: the SdI-cleared XML is the only valid invoice; a PDF is only a courtesy copy. PDF/paper remains for those outside the mandate (e.g. non-established businesses).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Italy", "source_type": "primary", "checked": "2026-10-24", "quote": "The eInvoices must be in the FatturaPA XML format" }, "penalties": { "value": "Art. 6 D.Lgs. 471/1997: an invoice not issued via SdI counts as not issued; fines proportional to VAT (reported 70% to 140% of VAT after the 2024 sanctions reform, min. EUR 250 to 2,000 where no VAT impact).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Italy", "source_type": "none", "checked": "2026-10-24", "quote": "Penalties: not covered on the EU page" }, "e_reporting": { "value": "No separate B2B e-reporting (SdI clearance already gives the data); retail receipts reported daily via 'corrispettivi telematici'; cross-border data via SdI since 2022.", "source_url": "https://www.agenziaentrate.gov.it/portale/web/guest/aree-tematiche/fatturazione-elettronica", "source_type": "primary", "checked": "2026-10-24", "quote": "Corrispettivi telematici ... specifiche tecniche" }, "last_change": { "value": "2026-03-31: Agenzia delle Entrate published SdI technical specifications v1.9.1, usable from 2026-05-15.", "source_url": "https://www.agenziaentrate.gov.it/portale/web/guest/aree-tematiche/fatturazione-elettronica", "source_type": "primary", "checked": "2026-10-24", "quote": "pubblicata la nuova versione delle specifiche tecniche (versione 1.9.1), utilizzabili a partire dal 15 maggio 2026" }, "next_milestone": { "date": "2027-12-31", "what": "Expiry of the EU derogation (Decision (EU) 2024/3150) authorising mandatory SdI e-invoicing; renewal or ViDA transition needed" }, "notes": "Starting points confirmed. Mandate is the longest-running in the EU. EU factsheet (updated 2026-09-30) says no next step shared.", "disputed": [], "unconfirmed": [ "penalties (no primary read; amounts from prior knowledge, verify D.Lgs. 471/1997 art. 6 as amended by D.Lgs. 87/2024)", "whether the Sistema Tessera Sanitaria SdI ban still applies in 2026" ], "researcher_status": "live", "first_b2b_issue_date": "2019-01-01", "all_b2b_issue_date": "2024-01-01", "status_basis": "SdI clearance in force; flat-rate taxpayers all in from 2024." }, { "country": "Latvia", "iso2": "LV", "region": "EU", "b2b_status": "legislated", "model": { "value": "Decentralised: structured e-invoices exchanged via the state eAddress (e-adrese, VDAA) or Peppol operators, with e-invoice data submitted to VID (EC describes it as decentralised CTC). No real-time reporting today.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Latvia", "source_type": "primary", "checked": "2026-10-24", "quote": "Currently there is no real-time reporting system in Latvia." }, "b2g": { "value": "Live: mandatory B2G structured e-invoicing since 2025-01-01 (Accounting Law amendments); contracts concluded before 2024-12-31 could defer to 2026-01-01. Data submission to VID for G2G, B2G, G2B from 2026-01-01.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Latvia", "source_type": "primary", "checked": "2026-10-24", "quote": "Since January 1, 2025 Latvia has a mandatory Business-to-Government (B2G) eInvoicing mandate in place" }, "b2b_receive": { "value": "2028-01-01, transactions between Latvian-registered businesses.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Latvia", "source_type": "primary", "checked": "2026-10-24", "quote": "will require all businesses to use eInvoicing starting from 01 January 2028" }, "b2b_issue": { "value": "2028-01-01 for invoices between Latvian-registered businesses (postponed from 2026-01-01 by Saeima amendment of 2025-06-05). Voluntary use via eAddress reportedly from 2026-03-30.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Latvia", "source_type": "primary", "checked": "2026-10-24", "quote": "Latvia has adopted a mandatory Business-to-Business (B2B) eInvoicing requirement that will take effect on 1 January 2028." }, "phases": { "value": "B2G issuing 2025-01-01; VID data submission for G2G/B2G/G2B 2026-01-01; B2B issuing and VID data submission 2028-01-01. No turnover thresholds.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Latvia", "source_type": "primary", "checked": "2026-10-24", "quote": "for G2G, B2G, G2B transactions from January 1, 2026" }, "b2b_scope": { "value": "Domestic: invoices from Latvian-registered businesses to other Latvian-registered businesses. Exemption for transactions where payment is confirmed by a supporting document (e.g. receipt). No B2C mandate.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Latvia", "source_type": "primary", "checked": "2026-10-24", "quote": "Companies for transactions where payment is confirmed by a supporting document" }, "format_system": { "value": "EN 16931 (LVS EN 16931-1), Peppol BIS Billing 3.0 XML; delivered via eAddress (free, VDAA), Peppol access points or other agreed channels.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Latvia", "source_type": "primary", "checked": "2026-10-24", "quote": "eAddress: free eInvoicing platform maintained by the State Digital Development Agency (VDAA)" }, "pdf_valid": { "value": "Yes until 2027-12-31: a PDF invoice remains valid for domestic B2B (with buyer acceptance). From 2028-01-01 invoices between Latvian businesses must be structured e-invoices. For B2G a PDF is no longer valid since 2025 (2026 for deferred contracts).", "source_url": "https://kpmg.com/lv/en/insights/2025/06/e-invoices-for-businesses--not-so-soon-after-all.html", "source_type": "secondary", "checked": "2026-10-24", "quote": "the Saeima amended the law to postpone this implementation date to 1 January, 2028" }, "penalties": { "value": "not stated", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Latvia", "source_type": "none", "checked": "2026-10-24", "quote": "" }, "e_reporting": { "value": "No real-time reporting today. Structured e-invoice data must be submitted to VID: from 2026-01-01 for G2G/B2G/G2B, from 2028-01-01 for B2B.", "source_url": "https://sovos.com/regulatory-updates/trr/latvia-confirms-new-go-live-date-for-mandatory-b2b-e-invoicing/", "source_type": "secondary", "checked": "2026-10-24", "quote": "The obligation to submit structured e-invoice data to the State Revenue Service (VID) is also postponed to 2028." }, "last_change": { "value": "2025-06-05: Saeima amended the Accounting Law, postponing B2B e-invoicing and VID data submission from 2026-01-01 to 2028-01-01. No later change found (EC factsheet updated Oct 2026 still shows 2028).", "source_url": "https://kpmg.com/lv/en/insights/2025/06/e-invoices-for-businesses--not-so-soon-after-all.html", "source_type": "secondary", "checked": "2026-10-24", "quote": "On June 5, 2025, however, the Saeima amended the law to postpone this implementation date to 1 January, 2028." }, "next_milestone": { "date": "2028-01-01", "what": "Mandatory structured B2B e-invoicing and e-invoice data submission to VID." }, "notes": "Latvian government sites (likumi.lv, vid.gov.lv, fm.gov.lv, lvportals.lv) refused connections from the research box on 2026-10-24, so the law text was not read directly; EC factsheet (updated Oct 2026) used as primary. Cabinet regulations on e-invoice circulation were in draft in 2025; final status not confirmed.", "disputed": [ { "point": "B2B start date: EDICOM blog says 2027-01-01 (to be confirmed); EC factsheet, KPMG and Sovos say 2028-01-01.", "sources": [ "https://edicomgroup.com/blog/latvia-electronic-invoicing", "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Latvia", "https://kpmg.com/lv/en/insights/2025/06/e-invoices-for-businesses--not-so-soon-after-all.html" ] } ], "unconfirmed": [ "law text (likumi.lv unreachable)", "penalties", "voluntary B2B from 2026-03-30 (secondary only)", "pdf_valid (secondary basis)", "final Cabinet regulations" ], "researcher_status": "legislated", "first_b2b_issue_date": "2028-01-01", "all_b2b_issue_date": "2028-01-01", "status_basis": "Accounting Law amendment of 2025-06-05." }, { "country": "Lithuania", "iso2": "LT", "region": "EU", "b2b_status": "none", "model": { "value": "Post-audit with monthly invoice-register reporting (i.SAF); no clearance, no real-time reporting, no B2B e-invoice mandate.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Lithuania", "source_type": "primary", "checked": "2026-10-24", "quote": "There is no business-to-business (B2B) mandate." }, "b2g": { "value": "Live since 2017-07-01: structured e-invoices mandatory for public procurement contracts (Law on Public Procurement); platform SABIS replaced eSaskaita in 2024 (EC page says Sept 2024, also 'from July 2024').", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Lithuania", "source_type": "primary", "checked": "2026-10-24", "quote": "all suppliers participating in public procurement contracts were required to submit structured electronic invoices" }, "b2b_receive": { "value": "n/a", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Lithuania", "source_type": "primary", "checked": "2026-10-24", "quote": "There is no business-to-business (B2B) mandate." }, "b2b_issue": { "value": "n/a; domestic B2B e-invoicing voluntary.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Lithuania", "source_type": "primary", "checked": "2026-10-24", "quote": "There is no business-to-business (B2B) mandate." }, "phases": { "value": "B2G 2017-07-01; SABIS only B2G channel since 2024. No adopted B2B timeline. ViDA cross-border from 2030-07-01.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Lithuania", "source_type": "primary", "checked": "2026-10-24", "quote": "SABIS is now the only accepted system for B2G eInvoicing in Lithuania" }, "b2b_scope": { "value": "n/a (no B2B mandate). i.SAF covers VAT-registered businesses' issued and received invoices.", "source_url": "https://www.avalara.com/us/en/vatlive/country-guides/europe/lithuania/lithuanian-e-invoicing.html", "source_type": "secondary", "checked": "2026-10-24", "quote": "VAT-registered businesses must submit monthly invoice register data (i.SAF) in SAF-T XML format" }, "format_system": { "value": "B2G: SABIS, Peppol BIS Billing 3.0 or CII, connected to Peppol; EN 16931. Reporting: i.SAF XML.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Lithuania", "source_type": "primary", "checked": "2026-10-24", "quote": "supports standard formats like Peppol BIS Billing 3.0 and CII" }, "pdf_valid": { "value": "Yes: a PDF invoice remains valid for domestic B2B (EU default rules, buyer acceptance); invoice data still reported monthly via i.SAF. Not valid for B2G (must go through SABIS).", "source_url": "https://www.forvismazars.com/lt/en/services/tax/vat-indirect-tax/lithuania-vat-in-the-digital-age-vida", "source_type": "secondary", "checked": "2026-10-24", "quote": "Lithuania has not introduced a general mandatory domestic B2B or B2C e-invoicing regime." }, "penalties": { "value": "not stated", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Lithuania", "source_type": "none", "checked": "2026-10-24", "quote": "" }, "e_reporting": { "value": "i.SAF (part of i.MAS): monthly submission of issued and received invoice register data in XML by VAT-registered businesses (deadline commonly cited as the 20th of the following month; since 2016-10).", "source_url": "https://www.avalara.com/us/en/vatlive/country-guides/europe/lithuania/lithuanian-e-invoicing.html", "source_type": "secondary", "checked": "2026-10-24", "quote": "VAT-registered businesses must submit monthly invoice register data (i.SAF) in SAF-T XML format" }, "last_change": { "value": "2024: SABIS replaced eSaskaita for B2G. No official B2B announcement found as of 2026-10-24.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Lithuania", "source_type": "primary", "checked": "2026-10-24", "quote": "replaced the previous system, eSąskaita, in September 2024" }, "next_milestone": { "date": "2030-07-01", "what": "ViDA mandatory e-invoicing and digital reporting for intra-EU B2B." }, "notes": "Lithuanian government sites (vmi.lt, finmin.lrv.lt, e-seimas.lrs.lt) returned HTTP 403 from the research box, so i.SAF details rely on secondary sources. Not marking i.SAF as 'live' e-reporting because it is a periodic invoice-register return, not transaction-level real-time reporting (judgement call).", "disputed": [ { "point": "B2B mandate from 2028-01-01: B2Brouter says Lithuania 'aims to' extend mandatory e-invoicing to B2B; EC 'Next steps' mentions 'mandatory eInvoicing targeted for 1 January 2028' without saying B2B; Forvis Mazars Lithuania and EC main text say no mandate.", "sources": [ "https://www.b2brouter.net/global/international/lithuania", "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Lithuania", "https://www.forvismazars.com/lt/en/services/tax/vat-indirect-tax/lithuania-vat-in-the-digital-age-vida" ] } ], "unconfirmed": [ "e_reporting details (vmi.lt blocked)", "pdf_valid", "penalties", "any 2028 B2B plan" ], "researcher_status": "none", "first_b2b_issue_date": "", "all_b2b_issue_date": "", "status_basis": "No domestic B2B mandate adopted; i.SAF register reporting is not e-invoicing." }, { "country": "Luxembourg", "iso2": "LU", "region": "EU", "b2b_status": "announced", "model": { "value": "Peppol-based decentralised exchange ('common delivery network' to be designated by Grand-Ducal regulation). No domestic e-reporting planned; ViDA intra-EU reporting from 2030-07-01.", "source_url": "https://wdocs-pub.chd.lu/docs/Dossiers_parlementaires/8815/20260730_Depot.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "Bill 8815: 'un seul et même réseau de livraison, appelé réseau de livraison commun, est utilisé' (one single common delivery network is used)." }, "b2g": { "value": "Mandatory. Suppliers must issue EN 16931 e-invoices to public bodies: large companies 2022-05-18, medium 2022-10-18, small/new businesses and all others 2023-03-18, no value threshold. Public bodies receive since 2019-04-18 (central) / 2020-04-18 (sub-central). Law of 16 May 2019 as amended 13 Dec 2021.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Luxembourg", "source_type": "primary", "checked": "2026-10-24", "quote": "'Since 18 March 2023, all Luxembourg and foreign economic operators must issue compliant eInvoices to public sector bodies.'" }, "b2b_receive": { "value": "Proposed: 2028-01-01, all businesses established in Luxembourg must receive and process compliant e-invoices (transitional alternative receive solutions allowed until 2028-06-30 for non-small, 2028-12-31 for small). Bill only.", "source_url": "https://wdocs-pub.chd.lu/docs/Dossiers_parlementaires/8815/20260730_Depot.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "'Les destinataires de factures visées par le champ d'application de l'article 1er reçoivent et traitent toute facture électronique conforme' (Art. 6); law in force 1 January 2028 (Art. 13)." }, "b2b_issue": { "value": "Proposed: 2028-07-01 for issuers exceeding 2 of 3 criteria at 2026 balance sheet date (total assets EUR 7.5M, net turnover EUR 15M, 50 FTE); 2029-01-01 for all other issuers (and those unable to provide 2026 figures). Bill only.", "source_url": "https://wdocs-pub.chd.lu/docs/Dossiers_parlementaires/8815/20260730_Depot.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "Art. 12: 'au plus tard le 1er juillet 2028' if 2 of 3 limits exceeded (bilan 7 500 000 euros; chiffre d'affaires 15 000 000 euros; personnel 50); otherwise 'au plus tard le 1er janvier 2029'." }, "phases": { "value": "Proposed: 2028-01-01 receive (all LU-established); 2028-07-01 issue for businesses above 2 of 3 thresholds (EUR 7.5M balance sheet / EUR 15M turnover / 50 staff); 2029-01-01 issue for the rest. 2030-07-01 ViDA intra-EU.", "source_url": "https://wdocs-pub.chd.lu/docs/Dossiers_parlementaires/8815/20260730_Depot.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "Commentary: issuance 'échelonnée en deux phases, la première débutant au 1er juillet 2028, la deuxième au 1er janvier 2029'." }, "b2b_scope": { "value": "Domestic B2B only: issuer and recipient both established in Luxembourg, place of supply in Luxembourg, excluding intra-EU (Art. 262 VAT Directive) transactions. Certain categories excluded by reference to VAT law art. 4(4)(a), 4(5) and 14(3)(a). B2C not covered.", "source_url": "https://wdocs-pub.chd.lu/docs/Dossiers_parlementaires/8815/20260730_Depot.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "Applies to invoices 'par un émetteur établi sur le territoire du Grand-Duché de Luxembourg à l'attention d'un destinataire établi sur le territoire', 'à l'exclusion des opérations visées à l'article 262'." }, "format_system": { "value": "EN 16931 with a syntax on the EU list (UBL or CII); in practice Peppol BIS Billing 3.0 over Peppol. Manual web-form option on guichet.lu with usage fees above a volume ceiling (EUR 2 to 5 per invoice).", "source_url": "https://wdocs-pub.chd.lu/docs/Dossiers_parlementaires/8815/20260730_Depot.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "'facture électronique conforme': conforms with the European standard and 'avec l'une des syntaxes figurant sur la liste'." }, "pdf_valid": { "value": "Yes today for all B2B (any electronic form with acceptance). Under the bill, a PDF stays an 'electronic invoice' under VAT law but is not a 'compliant e-invoice', so it stops being valid for in-scope domestic B2B from 2028-07-01 (larger firms) or 2029-01-01 (others). Bill not yet adopted.", "source_url": "https://wdocs-pub.chd.lu/docs/Dossiers_parlementaires/8815/20260730_Depot.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "'un simple fichier PDF, un fichier Word ou une image ... n'est donc pas à considérer comme une facture électronique'; 'Seule la facture électronique conforme fait foi.'" }, "penalties": { "value": "not stated (no specific fines found in bill 8815; only usage fees for the state's manual solution above a volume ceiling)", "source_url": "https://wdocs-pub.chd.lu/docs/Dossiers_parlementaires/8815/20260730_Depot.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "'un droit d'usage d'un montant de deux euros (2 €) hors TVA ... au-delà du plafond réglementaire'." }, "e_reporting": { "value": "None domestic. ViDA transaction-by-transaction reporting of intra-EU operations from 2030-07-01.", "source_url": "https://wdocs-pub.chd.lu/docs/Dossiers_parlementaires/8815/20260730_Depot.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "Companies to comply 'à partir du 1er juillet 2030, aux exigences de déclarer électroniquement transaction par transaction ... toutes les opérations intracommunautaires'." }, "last_change": { "value": "Bill 8815 approved by Government 2026-07-17, filed 2026-07-30, in Finance Committee; opinions from Bar Council (2026-10-12) and Chamber of Commerce (2026-10-23). Not yet voted; Conseil d'Etat opinion pending.", "source_url": "https://www.chd.lu/fr/dossier/8815", "source_type": "primary", "checked": "2026-10-24", "quote": "Dossier 8815: 'En commission', 'Dernière mise à jour 23.10.2026'." }, "next_milestone": { "date": "2028-01-01", "what": "Proposed: law in force and receive obligation for all LU businesses (subject to Chamber vote on bill 8815)." }, "notes": "Correction to starting point: Luxembourg now has a B2B bill (8815), not just B2G. Status 'announced' because the bill is in committee and not adopted. EC factsheet (updated Oct 2026) also lists the 2028/2029 dates as draft legislation.", "disputed": [], "unconfirmed": [ "exact categories excluded via VAT law art. 4(4)(a), 4(5), 14(3)(a)", "penalties", "designation of Peppol as the common delivery network (left to Grand-Ducal regulation)" ], "researcher_status": "announced", "first_b2b_issue_date": "2028-07-01 (bill)", "all_b2b_issue_date": "2029-01-01 (bill)", "status_basis": "Bill 8815 filed 2026-07-30, not adopted." }, { "country": "Malta", "iso2": "MT", "region": "EU", "b2b_status": "none", "model": { "value": "No mandate. Peppol (decentralised) used for B2G receipt; MTCA studying e-invoicing and digital real-time reporting (DRR).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Malta", "source_type": "primary", "checked": "2026-10-24", "quote": "'Currently there is no eInvoicing platform in place.'" }, "b2g": { "value": "No supplier mandate. Contracting authorities must accept and process EN 16931 e-invoices (Legal Notices 403 and 404 of 2018). Peppol BIS Billing 3.0 chosen nationally.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Malta", "source_type": "primary", "checked": "2026-10-24", "quote": "'There is no Business-to-Government (B2G) mandate in Malta.' 'All public contracting authorities are required to accept and process electronic invoices.'" }, "b2b_receive": { "value": "n/a", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Malta", "source_type": "primary", "checked": "2026-10-24", "quote": "'There is no Business-to-Business (B2B) mandate in Malta.'" }, "b2b_issue": { "value": "n/a", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Malta", "source_type": "primary", "checked": "2026-10-24", "quote": "'There is no Business-to-Business (B2B) mandate in Malta.'" }, "phases": { "value": "None published. MTCA Commissioner indicated a phased roll-out to be completed before the ViDA date 2030-07-01; no dates, scope or thresholds published.", "source_url": "https://sovos.com/regulatory-updates/vat/malta-plans-to-introduce-e-invoicing-and-real-time-reporting/", "source_type": "secondary", "checked": "2026-10-24", "quote": "'While specific implementation dates have not been officially confirmed.'" }, "b2b_scope": { "value": "n/a (no mandate). ViDA intra-EU e-invoicing applies from 2030-07-01 under EU law.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Malta", "source_type": "primary", "checked": "2026-10-24", "quote": "Malta is studying e-invoicing and real-time reporting for B2B, B2G and B2C in line with the ViDA package." }, "format_system": { "value": "B2G: EN 16931 via Peppol BIS Billing 3.0 (UBL), no national CIUS.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Malta", "source_type": "primary", "checked": "2026-10-24", "quote": "'Malta has chosen to use the Peppol BIS Billing 3.0 and its Core Invoice Usage Specification (CIUS) at the national level.'" }, "pdf_valid": { "value": "Yes: a PDF invoice remains a valid VAT invoice for domestic B2B (with buyer acceptance) for all taxpayers; no end date set. Intra-EU B2B needs structured e-invoices from 2030-07-01 under ViDA.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Malta", "source_type": "primary", "checked": "2026-10-24", "quote": "No B2B mandate in Malta." }, "penalties": { "value": "not stated", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Malta", "source_type": "primary", "checked": "2026-10-24", "quote": "No mandate, no e-invoicing penalties." }, "e_reporting": { "value": "None yet. MTCA studying DRR for VAT and payroll tax (EU technical support project closed 2025-06-05). ViDA DRR for intra-EU from 2030-07-01.", "source_url": "https://sovos.com/regulatory-updates/vat/malta-plans-to-introduce-e-invoicing-and-real-time-reporting/", "source_type": "secondary", "checked": "2026-10-24", "quote": "'Currently, there are no e-invoice issuance obligations in Malta for B2G, B2B, or B2C transactions.'" }, "last_change": { "value": "Oct 2025: MTCA Commissioner confirmed investment in e-invoicing/DRR infrastructure (Pre-Budget Consultation 2026). No dated mandate since. EC factsheet re-checked Oct 2026.", "source_url": "https://sovos.com/regulatory-updates/vat/malta-plans-to-introduce-e-invoicing-and-real-time-reporting/", "source_type": "secondary", "checked": "2026-10-24", "quote": "'The MTCA Commissioner confirmed that the governmental entity is investing in technology infrastructure.'" }, "next_milestone": { "date": "2030-07-01", "what": "ViDA intra-EU e-invoicing and digital reporting (EU law). Watch Budget 2027 speech (expected late 2026) for any domestic timeline." }, "notes": "MTCA and Ministry for Finance e-invoicing pages blocked automated access (Cloudflare 403) and Wayback was rate-limited, so the MTCA statement is cited via Sovos (secondary). Classified 'none' because no mandate, scope or date has been announced, only study and intent.", "disputed": [], "unconfirmed": [ "MTCA own wording on DRR/e-invoicing plans (page not loadable)", "whether Budget 2027 announces dates" ], "researcher_status": "none", "first_b2b_issue_date": "", "all_b2b_issue_date": "", "status_basis": "No mandate of any kind." }, { "country": "Netherlands", "iso2": "NL", "region": "EU", "b2b_status": "announced", "model": { "value": "Planned: mandatory EN 16931 e-invoicing for domestic B2B plus digital transaction reporting to the Belastingdienst (selected data fields). Exchange infrastructure (Peppol advised by EY) still under study.", "source_url": "https://www.tweedekamer.nl/downloads/document?id=2026D42856", "source_type": "primary", "checked": "2026-10-24", "quote": "Infrastructure: 'Dit onderwerp is nog niet klaar voor besluitvorming' (not yet ready for decision); EY advised prescribing the Peppol network between businesses." }, "b2g": { "value": "Public bodies must receive EN 16931 e-invoices since 2019-11-01 (Aanbestedingswet amendment of 20 Dec 2017). Central government requires suppliers to e-invoice (since 2017, via Peppol/Digipoort or portal).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+the+Netherlands", "source_type": "primary", "checked": "2026-10-24", "quote": "'All suppliers to central government bodies must issue structured eInvoices in accepted formats.' Public entities receive EN 16931 e-invoices 'since 1 November 2019.'" }, "b2b_receive": { "value": "Planned 2030-07-01 (implied by the domestic issuance obligation; KOR businesses must still be able to receive). No law yet.", "source_url": "https://www.tweedekamer.nl/downloads/document?id=2026D42857", "source_type": "primary", "checked": "2026-10-24", "quote": "KOR firms exempt from issuing, 'enkel in staat moeten zijn om een e-factuur te ontvangen van andere ondernemers' (only need to be able to receive)." }, "b2b_issue": { "value": "Planned 2030-07-01: all businesses for domestic and intra-EU B2B, no size phasing; KOR (turnover up to EUR 20,000) exempt. No law yet.", "source_url": "https://www.rijksoverheid.nl/actueel/nieuws/2026/09/11/kabinet-kiest-voor-invoering-e-facturatie-en-rapportage-voor-bedrijven", "source_type": "primary", "checked": "2026-10-24", "quote": "'elektronisch factureren (per 1 juli 2030) en rapportage (per 1 juli 2031) ook verplicht'." }, "phases": { "value": "Planned: 2030-07-01 domestic + intra-EU B2B e-invoicing and intra-EU digital reporting (incl. acquisitions); 2031-07-01 domestic digital reporting. No phasing by size; KOR exemption (EUR 20,000) kept.", "source_url": "https://www.tweedekamer.nl/downloads/document?id=2026D42856", "source_type": "primary", "checked": "2026-10-24", "quote": "'Binnenlandse e-facturatie en digitale rapportage intracommunautaire verwervingen per 1 juli 2030. Binnenlandse digitale rapportage per 1 juli 2031.'" }, "b2b_scope": { "value": "Domestic B2B and intra-EU B2B. B2C not included. KOR small businesses exempt; existing invoicing exemptions (e.g. exempt-only suppliers such as schools, hospitals) kept; cash-basis (kasstelsel) businesses NOT exempted.", "source_url": "https://www.tweedekamer.nl/downloads/document?id=2026D42857", "source_type": "primary", "checked": "2026-10-24", "quote": "'Bestaande uitzonderingen t.a.v. factureren worden voor zover en indien mogelijk gehandhaafd.' Kasstelsel firms: cabinet chooses to include them." }, "format_system": { "value": "EN 16931 only (no other national norms for domestic). Today B2G uses Peppol BIS 3.0 / SI-UBL 2.0 (NLCIUS) via Peppol/Digipoort.", "source_url": "https://www.tweedekamer.nl/downloads/document?id=2026D42856", "source_type": "primary", "checked": "2026-10-24", "quote": "'Worden naast de EU-norm ook andere normen gehanteerd voor binnenlandse transacties? Nee.'" }, "pdf_valid": { "value": "Yes today for all domestic B2B (with buyer consent). Planned: no longer valid for domestic B2B from 2030-07-01, except for KOR businesses and existing exemptions. Not yet law.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+the+Netherlands", "source_type": "primary", "checked": "2026-10-24", "quote": "B2B e-invoicing today is 'voluntary and requires the buyer's consent'." }, "penalties": { "value": "not stated", "source_url": "https://www.tweedekamer.nl/downloads/document?id=2026D42856", "source_type": "primary", "checked": "2026-10-24", "quote": "Contour letter does not set penalties." }, "e_reporting": { "value": "Planned domestic digital reporting of selected invoice fields from 2031-07-01; ViDA intra-EU reporting from 2030-07-01.", "source_url": "https://www.tweedekamer.nl/downloads/document?id=2026D42856", "source_type": "primary", "checked": "2026-10-24", "quote": "'per 1 juli 2031 ten aanzien van binnenlandse e-facturen die zij versturen een selectie van gegevensvelden uit die facturen aan de Belastingdienst rapporteren.'" }, "last_change": { "value": "2026-09-11: contour letter of State Secretary E. Eerenberg (Kamerstuk 31066-1576) choosing domestic e-invoicing 2030-07-01 and reporting 2031-07-01. Internet consultation of draft bill planned autumn 2026; bill to parliament before summer 2027; aim to finish parliamentary handling before 2028-07-01.", "source_url": "https://www.tweedekamer.nl/kamerstukken/brieven_regering/detail?id=2026Z18679&did=2026D42856", "source_type": "primary", "checked": "2026-10-24", "quote": "'Beoogd is om dit najaar de internetconsultatie te starten en voor het zomerreces van 2027 het wetsvoorstel bij uw Kamer in te dienen.'" }, "next_milestone": { "date": "2026-Q4", "what": "Internet consultation of the draft bill (internetconsultatie.nl); not confirmed open as of 2026-10-24." }, "notes": "Starting point '2030?' confirmed and sharpened: cabinet decision 2026-09-11 for 2030-07-01 e-invoicing and 2031-07-01 domestic reporting. EY's earlier advice (Mar 2026) of domestic e-invoicing from 2030-01-01 and reporting ~2032 was not adopted.", "disputed": [ { "point": "Domestic reporting date: 2031-07-01 (cabinet decision Sept 2026) vs ~2032 (EY advice / KPMG May 2026 summary). Cabinet letter is authoritative.", "sources": [ "https://www.tweedekamer.nl/downloads/document?id=2026D42856", "https://kpmg.com/us/en/taxnewsflash/news/2026/05/tnf-netherlands-proposed-e-invoicing-and-digital-reporting-framework-under-vida.html" ] } ], "unconfirmed": [ "exchange infrastructure (Peppol or other) not decided", "penalties", "whether internet consultation has opened" ], "researcher_status": "announced", "first_b2b_issue_date": "2030-07-01 (planned)", "all_b2b_issue_date": "2030-07-01 (planned)", "status_basis": "Cabinet decision 2026-09-11; no bill yet." }, { "country": "Poland", "iso2": "PL", "region": "EU", "b2b_status": "live", "model": { "value": "Clearance (CTC): invoices are issued through the central government platform KSeF, which assigns a KSeF number; buyer receives via KSeF.", "source_url": "https://ksef.podatki.gov.pl/pytania-i-odpowiedzi-ksef-20/", "source_type": "primary", "checked": "2026-10-24", "quote": "To zgodny z wzorem plik XML, przeslany do systemu KSeF, ktoremu zostal nadany unikalny numer (an XML file sent to KSeF and given a unique number)" }, "b2g": { "value": "Public bodies must receive structured EN 16931 e-invoices since 2019 via PEF; from 2026 KSeF also applies to B2G (PEF integrated with KSeF from 2026-02-01).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Poland", "source_type": "primary", "checked": "2026-10-24", "quote": "Since April 2019, all public sector entities must receive and process structured eInvoices compliant with EN 16931" }, "b2b_receive": { "value": "2026-02-01: all taxpayers receive structured invoices via KSeF, regardless of their own issuing date.", "source_url": "https://ksef.podatki.gov.pl/pytania-i-odpowiedzi-ksef-20/", "source_type": "primary", "checked": "2026-10-24", "quote": "Otrzymywanie faktur od 1 lutego 2026 r. bedzie odbywalo sie za posrednictwem KSeF (from 1 Feb 2026 invoices are received via KSeF)" }, "b2b_issue": { "value": "2026-02-01 for taxpayers with 2024 sales above PLN 200m (incl. VAT); 2026-04-01 for all others; taxpayers with invoiced sales up to PLN 10,000 gross per month may issue outside KSeF until 2026-12-31.", "source_url": "https://ksef.podatki.gov.pl/od-kiedy-trzeba-wystawiac-faktury-w-ksef/", "source_type": "primary", "checked": "2026-10-24", "quote": "od 1 lutego 2026 r. dla firm, ktore w 2024 r. mialy sprzedaz powyzej 200 mln zl (z VAT); od 1 kwietnia 2026 r. dla pozostalych" }, "phases": { "value": "2026-02-01 large (2024 sales > PLN 200m incl. VAT); 2026-04-01 everyone else; 2027-01-01 end of the PLN 10,000/month gross invoiced-sales carve-out (micro); penalties deferred to 2027-01-01 by law, government bill (adopted by Council of Ministers Oct 2026) would defer them to 2028-01-01.", "source_url": "https://www.podatki.gov.pl/aktualnosci/rada-ministrow-za-odroczeniem-kar-za-bledy-w-ksef-i-przedluzeniem-odwrotnego-obciazenia-vat/", "source_type": "primary", "checked": "2026-10-24", "quote": "od 1 stycznia 2027 r. korzystanie z Krajowego Systemu e-Faktur staje sie obowiazkowe dla wszystkich przedsiebiorcow" }, "b2b_scope": { "value": "Domestic invoices issued by taxpayers with a Polish establishment (seat or fixed establishment involved). B2C optional in KSeF; some cases excluded by regulation of 7 Dec 2025 (Dz.U. 2025 poz. 1740); foreign businesses not VAT-established in Poland exempt.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Poland", "source_type": "primary", "checked": "2026-10-24", "quote": "Consumer transactions (B2C) are not required to use KSeF but can do so voluntarily" }, "format_system": { "value": "KSeF 2.0, structured XML logical schema FA(3); offline and emergency modes require later upload to KSeF.", "source_url": "https://ksef.podatki.gov.pl/pytania-i-odpowiedzi-ksef-20/", "source_type": "primary", "checked": "2026-10-24", "quote": "przepisy wykonawcze dotyczace KSeF (w tym struktura FA(3))" }, "pdf_valid": { "value": "Only for taxpayers with invoiced sales up to PLN 10,000 gross per month, until 2026-12-31 (paper or electronic incl. PDF); also B2C and other excluded cases. Otherwise a PDF is only a visualisation, the XML in KSeF is the invoice.", "source_url": "https://ksef.podatki.gov.pl/ponizej-10-000-zl/", "source_type": "primary", "checked": "2026-10-24", "quote": "do 31 grudnia 2026 r. mozna jeszcze wystawiac faktury poza KSeF ... jesli w danym miesiacu laczna wartosc sprzedazy z podatkiem z tych faktur nie przekracza 10 000 zl" }, "penalties": { "value": "Art. 106ni VAT Act: up to 100% of VAT on an invoice issued outside KSeF (up to 18.7% of gross if no VAT). In law applicable from 2027-01-01; bill adopted by Council of Ministers would defer to 2028-01-01 (needs Sejm, Senate, President).", "source_url": "https://www.podatki.gov.pl/aktualnosci/rada-ministrow-za-odroczeniem-kar-za-bledy-w-ksef-i-przedluzeniem-odwrotnego-obciazenia-vat/", "source_type": "primary", "checked": "2026-10-24", "quote": "projekt ustawy, ktory wydluza okres odroczenia stosowania kar za bledy zwiazane z korzystaniem z KSeF do 31 grudnia 2027 r." }, "e_reporting": { "value": "No separate e-reporting: KSeF clearance gives real-time invoice data; JPK_VAT (SAF-T) monthly filing with declaration continues, now with KSeF numbers.", "source_url": "https://ksef.podatki.gov.pl/pytania-i-odpowiedzi-ksef-20/", "source_type": "primary", "checked": "2026-10-24", "quote": "W przypadku bledow w plikach JPK_VAT z deklaracja ... art. 109 ust. 3e-3g ustawy o VAT" }, "last_change": { "value": "2026-10-22 (published): Council of Ministers adopted bill extending penalty deferral to 2027-12-31 and reverse charge for gas/electricity/emissions to 2030-06-30; KSeF obligation unchanged.", "source_url": "https://www.podatki.gov.pl/aktualnosci/rada-ministrow-za-odroczeniem-kar-za-bledy-w-ksef-i-przedluzeniem-odwrotnego-obciazenia-vat/", "source_type": "primary", "checked": "2026-10-24", "quote": "Przyjete rozwiazanie nie oznacza rezygnacji z obowiazku stosowania KSeF" }, "next_milestone": { "date": "2027-01-01", "what": "End of PLN 10,000/month carve-out: KSeF mandatory for all businesses; penalties start this date unless the deferral bill to 2028-01-01 is enacted" }, "notes": "Starting points confirmed, but penalties are now likely 2028, not 2027: the deferral bill was adopted by the government (communique dated 22 Oct 2026) and still needs parliament. Secondary press dates the cabinet decision 20 Oct 2026.", "disputed": [ { "point": "Penalty start date: 2027-01-01 under current law vs 2028-01-01 under government bill not yet enacted", "sources": [ "https://ksef.podatki.gov.pl/pytania-i-odpowiedzi-ksef-20/", "https://www.podatki.gov.pl/aktualnosci/rada-ministrow-za-odroczeniem-kar-za-bledy-w-ksef-i-przedluzeniem-odwrotnego-obciazenia-vat/" ] } ], "unconfirmed": [ "exact list of KSeF exclusions in Dz.U. 2025 poz. 1740 not read" ], "researcher_status": "live", "first_b2b_issue_date": "2026-02-01", "all_b2b_issue_date": "2027-01-01", "status_basis": "KSeF in force; small-seller carve-out ends 2026-12-31." }, { "country": "Portugal", "iso2": "PT", "region": "EU", "b2b_status": "none", "model": { "value": "Post-audit with certified invoicing software, ATCUD + QR code on every invoice, and monthly SAF-T (PT) invoice data reporting to AT (or real-time web service). No structured B2B e-invoice mandate.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Portugal", "source_type": "primary", "checked": "2026-10-24", "quote": "EU factsheet: no eInvoicing mandate for B2B or B2C; invoice data reported monthly as SAF-T(PT) XML or via real-time web services." }, "b2g": { "value": "Large companies: structured CIUS-PT e-invoices to public bodies since 2021-01-01. SMEs/micro: extended to 2026-12-31 by OE2026 art. 260(2), so due 2027-01-01; the OE2027 proposal would extend again to 2027-12-31 (due 2028-01-01).", "source_url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/lei-73-a-2025.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "Lei 73-A/2025 art. 260.2: 'O regime previsto no n.o 4 do artigo 9.o do Decreto-Lei n.o 111-B/2017 ... e prorrogado ate 31 de dezembro de 2026.'" }, "b2b_receive": { "value": "n/a (no B2B e-invoice mandate)", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Portugal", "source_type": "primary", "checked": "2026-10-24", "quote": "No eInvoicing mandate for B2B." }, "b2b_issue": { "value": "n/a (no structured B2B mandate; invoices must be issued by AT-certified software with ATCUD and QR code)", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Portugal", "source_type": "primary", "checked": "2026-10-24", "quote": "" }, "phases": { "value": "None for B2B. B2G SME phase 2027-01-01 (proposed 2028-01-01). SAF-T (PT) accounting file: periods 2027 onward, filed in 2028 (OE2026 art. 95.2); OE2027 bill art. 77.2 would move it to 2028 periods (filed 2029).", "source_url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/lei-73-a-2025.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "Art. 95.2: SAF-T accounting 'e aplicavel aos periodos de 2027 e seguintes, a entregar em 2028'." }, "b2b_scope": { "value": "No B2B or B2C e-invoice mandate. Invoicing rules (certified software, ATCUD, QR, SAF-T reporting) apply to all resident VAT taxpayers above software-certification thresholds.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Portugal", "source_type": "primary", "checked": "2026-10-24", "quote": "" }, "format_system": { "value": "B2G: CIUS-PT (EN 16931) in UBL 2.1 or CII. Other electronic invoices: origin and integrity are treated as guaranteed with, in particular, a qualified electronic signature, a qualified electronic seal or EDI under an agreement (DL 28/2019 art. 12(2)); the budget law currently accepts plain PDFs instead (to 2026-12-31).", "source_url": "https://diariodarepublica.pt/dr/detalhe/decreto-lei/28-2019-119622094", "source_type": "primary", "checked": "2026-10-24", "quote": "Art. 12.2: 'considera-se garantida a autenticidade da origem e a integridade do conteudo dos documentos emitidos por via eletronica se adotado, nomeadamente, um dos seguintes procedimentos: a) Aposicao de uma assinatura eletronica qualificada nos termos legais; b) Aposicao de um selo eletronico qualificado ... c) Utilizacao de um sistema de intercambio eletronico de dados'" }, "pdf_valid": { "value": "Yes, until 2026-12-31: PDF invoices are accepted and treated as electronic invoices for all tax purposes (OE2026 art. 95.3). OE2027 proposal (PPL 110/XVII, vote due 2026-11-24) would extend this to 2027-12-31. Without extension, from 2027-01-01 a PDF needs a qualified e-signature or seal to count as an e-invoice (paper remains possible).", "source_url": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/lei-73-a-2025.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "Art. 95.3: 'Ate 31 de dezembro de 2026 sao aceites faturas em ficheiro PDF, sendo consideradas como faturas eletronicas para todos os efeitos previstos na legislacao fiscal.'" }, "penalties": { "value": "not stated", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Portugal", "source_type": "none", "checked": "2026-10-24", "quote": "" }, "e_reporting": { "value": "Monthly SAF-T (PT) invoice file by the 5th of the following month (since 2023) or real-time web service; ATCUD mandatory since 2023-01-01; QR code since 2022. SAF-T accounting file from 2027 periods (filed 2028).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Portugal", "source_type": "primary", "checked": "2026-10-24", "quote": "EU factsheet: from 1 January 2023 the SAF-T deadline moved to the 5th of each month." }, "last_change": { "value": "2026-10-08: Government submitted the 2027 budget bill (Proposta de Lei 110/XVII/2.a). Its art. 77.3 would accept PDF invoices as electronic invoices until 2027-12-31; art. 77.2 moves the SAF-T (PT) accounting file to 2028 periods. Not yet law; final vote scheduled 2026-11-24 (press).", "source_url": "https://app.parlamento.pt/webutils/docs/doc.pdf?path=vDs5Ckaqv50jxAucdlhvQwobMGUC4eQ0W7GGpXGhEUrLPsVnWqDAUv9HZHcMIzdhh4sS5nUOJAVqQfDgDcomw9dWrjxn6bc%252fp9aKk9E2C2MndmQRN6mDr2a5nUrAsCW3CT2RoAGV4AUJ2uDthrTJK11xiSqhhhm976KVorrs8JghoHMRbOH6AIF1TYp39vcNM%252bzaWtnML05868RRSp19JpF4QtzJ7pLWycktZ1iohtAT9ksAweBhE6cd6Sv339eUnpMn%252f4Kqe8kun9VH0Wi9F6DsMpQMqnQV7yuTyqPJPaY0an11g%252bve8TPt41I3RRe0E2NLQTfOEKUBDuSt50Q1qXmHY0jVnZLPlOQgJwRU3dY%253d&fich=a4964881-2005-4b3c-8691-2fb725dd2ba9.docx&Inline=true", "source_type": "primary", "checked": "2026-10-24", "quote": "Art. 77.3: 'Ate 31 de dezembro de 2027 sao aceites faturas em ficheiro PDF, sendo consideradas como faturas eletronicas para todos os efeitos previstos na legislacao fiscal.' (bill text as submitted, app.parlamento.pt)" }, "next_milestone": { "date": "2026-11-24", "what": "Final parliamentary vote on OE2027, which decides whether PDF acceptance and the B2G SME deadline move to end-2027." }, "notes": "'Live' reflects mandatory SAF-T invoice e-reporting, not a structured B2B e-invoice mandate. PDF deadline has been extended every year since 2020 by the annual budget law.", "disputed": [ { "point": "EU factsheet says PDF invoices need a QES from 2026-01-01 and that ATCUD is optional on B2B invoices; OE2026 art. 95.3 accepts PDFs to 2026-12-31 and ATCUD has been mandatory since 2023.", "sources": [ "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Portugal", "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/lei-73-a-2025.pdf", "https://www.garrigues.com/pt/pt-PT/news/covid-19-atcud-so-em-2023-e-novo-adiamento-no-cumprimento-obrigacoes-tributarias" ] }, { "point": "EU factsheet body says B2G for SMEs from 2025-01-01, its summary says 2027-01-01; OE2026 art. 260.2 extended the SME regime to 2026-12-31.", "sources": [ "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Portugal", "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/lei-73-a-2025.pdf" ] } ], "unconfirmed": [ "penalties", "QR code exact start date (2021 vs 2022 per secondary sources)", "OE2027 final vote date 2026-11-24 (press reports, e.g. RTP; parliament calendar not read)" ], "researcher_status": "live", "first_b2b_issue_date": "", "all_b2b_issue_date": "", "status_basis": "No structured B2B mandate; certified software, ATCUD/QR and SAF-T apply; plain-PDF acceptance runs to 2026-12-31 (extension to 2027-12-31 proposed)." }, { "country": "Romania", "iso2": "RO", "region": "EU", "b2b_status": "live", "model": { "value": "Clearance (CTC): every domestic B2B invoice is submitted as XML to ANAF's RO e-Factura system, validated and sealed by ANAF, and delivered to the buyer via the SPV. B2C invoices also reported since 2025.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Romania", "source_type": "primary", "checked": "2026-10-24", "quote": "'Every eInvoice must be validated and digitally sealed by ANAF before the recipient receives it.'" }, "b2g": { "value": "Mandatory via RO e-Factura since 2022-07-01 (Law 199/2020, GEO 120/2021).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Romania", "source_type": "primary", "checked": "2026-10-24", "quote": "'must issue invoices via the RO e-Factura system in UBL 2.1 XML format'." }, "b2b_receive": { "value": "Since 2024-01-01 buyers receive the ANAF-sealed XML via the SPV; only that XML is the invoice for domestic B2B.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Romania", "source_type": "primary", "checked": "2026-10-24", "quote": "" }, "b2b_issue": { "value": "Live since 2024-01-01 for taxpayers established in Romania (Law 296/2023), with a tolerance period to 2024-06-30. Individuals identified only by a personal ID number (CNP) must issue e-invoices from 2026-06-01.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Romania", "source_type": "primary", "checked": "2026-10-24", "quote": "'A mandate for Business-to-Business (B2B) eInvoicing began on 1 January 2024, as outlined in Law 296/2023.'" }, "phases": { "value": "B2G 2022-07-01; B2B high-risk goods 2022-07-01; B2B general 2024-01-01 (penalties from 2024-07-01); B2C reporting 2025-01-01; CNP-only individuals issuing 2026-06-01.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Romania", "source_type": "primary", "checked": "2026-10-24", "quote": "" }, "b2b_scope": { "value": "Domestic B2B between entities established in Romania (narrowed by GEO 138/2024), plus B2C reporting since 2025-01-01. Non-established VAT-registered suppliers are no longer in scope for B2B.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Romania", "source_type": "primary", "checked": "2026-10-24", "quote": "GEO 138/2024: 'mandatory eInvoicing applies exclusively to B2B transactions between entities established within Romania's borders'." }, "format_system": { "value": "RO_CIUS (EN 16931) in UBL 2.1 or CII XML (MoF Order 1366/2021) via RO e-Factura / SPV.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Romania", "source_type": "primary", "checked": "2026-10-24", "quote": "" }, "pdf_valid": { "value": "No for domestic B2B since 2024 (enforced from 2024-07-01): an invoice not transmitted through RO e-Factura is not treated as a valid invoice; a PDF is only a visual copy of the sealed XML.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Romania", "source_type": "secondary", "checked": "2026-10-24", "quote": "Not stated on EU factsheet; based on GEO 120/2021 as amended (not opened)." }, "penalties": { "value": "Fines by taxpayer size for late or missing submission (reported RON 1,000 to 10,000), and 15% of invoice value for issuing or accepting an invoice outside RO e-Factura (Law 296/2023, GEO 115/2023).", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Romania", "source_type": "secondary", "checked": "2026-10-24", "quote": "EU factsheet: 'Non-compliance results in fines based on the size of the taxpayer.' Amounts from secondary knowledge, not opened." }, "e_reporting": { "value": "Submit to RO e-Factura within 5 calendar days of issue. SAF-T D406 (OPANAF 1783/2021) monthly/quarterly, phased 2022 (large) to 2025 (small). RO e-Transport (GEO 41/2022) UIT codes for high-fiscal-risk goods and international road transport.", "source_url": "https://www.anaf.ro/anaf/internet/ANAF/despre_anaf/strategii_anaf/proiecte_digitalizare/e.factura", "source_type": "primary", "checked": "2026-10-24", "quote": "ANAF SAF-T page: OPANAF 1783/04.11.2021; schema republished 19.02.2026." }, "last_change": { "value": "2026: GEO 9/2026 and GEO 13/2026 updated e-invoicing and VAT compliance rules; CNP-only individuals issue e-invoices from 2026-06-01; draft order amending Order 3789/2024 (RO e-Invoice Register) in consultation.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Romania", "source_type": "primary", "checked": "2026-10-24", "quote": "" }, "next_milestone": { "date": "2027", "what": "No fixed national milestone found; watch the Order 3789/2024 amendment and ViDA intra-EU digital reporting (2030-07-01)." }, "notes": "anaf.ro e-Factura page, mfinante.gov.ro and legislatie.just.ro could not be opened (connection reset / wrong page served); EU Commission factsheet (updated 2026-10-20) used as primary.", "disputed": [ { "point": "Transmission deadline: EU factsheet says 5 calendar days; earlier rules and many vendor guides say 5 working days.", "sources": [ "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Romania" ] } ], "unconfirmed": [ "penalty amounts", "PDF validity wording in GEO 120/2021", "e-Transport and SAF-T phase dates", "exact effect of GEO 9/2026 and 13/2026" ], "researcher_status": "live", "first_b2b_issue_date": "2024-01-01", "all_b2b_issue_date": "2024-01-01", "status_basis": "RO e-Factura clearance in force." }, { "country": "Slovakia", "iso2": "SK", "region": "EU", "b2b_status": "legislated", "model": { "value": "Decentralised Peppol 5-corner model with near real-time e-reporting: supplier's certified delivery service (digital postman) reports invoice data to the Financial Administration at issuance; VAT-payer buyer reports within 5 days of receipt.", "source_url": "https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverejnovanie_dok/Dane/Novinky_leg/Nepriame_dane/2026/2026.01.14_001_DPH_2026_I.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "Povinnosť oznámiť údaje sa považuje za splnenú odovzdaním elektronickej faktúry doručovacej službe (reporting is deemed done by handing the e-invoice to the delivery service)" }, "b2g": { "value": "B2G e-invoicing under Act 215/2019 (guaranteed e-invoicing) since 2019; from 2027-01-01 B2G invoices also go via Peppol delivery services like B2B.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Slovakia", "source_type": "primary", "checked": "2026-10-24", "quote": "There is a business-to-government (B2G) mandate stipulated in Act No. 2015/2019 Coll. [sic, Act 215/2019]" }, "b2b_receive": { "value": "2027-01-01: every taxable person established in Slovakia to whom a VAT payer must issue an e-invoice (incl. non-VAT-registered entrepreneurs) must be able to receive via a certified delivery service.", "source_url": "https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverejnovanie_dok/Dane/Novinky_leg/Nepriame_dane/2026/2026.01.14_001_DPH_2026_I.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "§ 71 ods. 5 s účinnosťou od 1.1.2027 ... povinnosť zabezpečiť možnosť zasielania a prijímania elektronických faktúr prostredníctvom doručovacej služby" }, "b2b_issue": { "value": "2027-01-01: Slovak VAT payers for domestic supplies to taxable persons and non-taxable legal persons established in Slovakia (Act 385/2025, VAT Act § 85o). Buyer consent not required. Voluntary from 2026.", "source_url": "https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverejnovanie_dok/Dane/Novinky_leg/Nepriame_dane/2026/2026.01.14_001_DPH_2026_I.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "Povinnosť vyhotovenia elektronickej faktúry v prechodnom období ... má platiteľ ... ktorý počnúc 1.1.2027 uskutočnil tuzemské dodanie" }, "phases": { "value": "2026: voluntary (no consent needed if sent via delivery service). 2027-01-01: domestic B2B/B2G issuing, receiving and reporting (transitional regime to 2030-06-30). 2030-07-01: cross-border EU B2B under ViDA; control statement and recapitulative statement abolished. No turnover thresholds.", "source_url": "https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverejnovanie_dok/Dane/Novinky_leg/Nepriame_dane/2026/2026.01.14_001_DPH_2026_I.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "zákon č. 385/2025 Z. z. ... ustanovenia účinné od 1.1.2027 a od 1.7.2030" }, "b2b_scope": { "value": "Domestic only (supplier and buyer both established in SK). Excluded: VAT-exempt supplies (§ 28 to 43, 47), simplified invoices (<= EUR 100, eKasa receipts), B2C, supplies to intelligence services or involving classified info.", "source_url": "https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverejnovanie_dok/Dane/Novinky_leg/Nepriame_dane/2026/2026.01.14_001_DPH_2026_I.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "sa nevzťahuje na dodanie tovarov alebo služieb oslobodených od dane ... alebo ... zjednodušenú faktúru" }, "format_system": { "value": "EN 16931 structured XML (UBL; Peppol BIS Billing 3.0 / PINT-SK) sent through a certified delivery service on the Peppol network (§ 76a); the Financial Administration acts as Peppol Authority.", "source_url": "https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverejnovanie_dok/Dane/Novinky_leg/Nepriame_dane/2026/2026.01.14_001_DPH_2026_I.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "elektronická faktúra musí spĺňať podmienky európskej normy pre elektronickú fakturáciu EN 16931" }, "pdf_valid": { "value": "Until 2026-12-31 yes, with buyer consent. From 2027-01-01 a PDF is not a valid invoice for in-scope domestic B2B/B2G supplies by Slovak VAT payers; PDF/paper stays possible for B2C, exempt supplies, simplified invoices and non-established buyers.", "source_url": "https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverejnovanie_dok/Dane/Novinky_leg/Nepriame_dane/2026/2026.01.14_001_DPH_2026_I.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "Elektronickou faktúrou je ... doklad ... vyhotovený, zaslaný a prijatý vo formáte ... ktorý umožňuje jeho automatizované ... spracovanie" }, "penalties": { "value": "Reporting failures (not reported, late, incomplete or wrong data): fine up to EUR 10,000; repeated: up to EUR 100,000. No fine for obvious errors corrected promptly or proven delivery-service outages. A pending bill would add a no-sanction tolerance period 2027-01-01 to 2027-06-30.", "source_url": "https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverejnovanie_dok/Dane/Novinky_leg/Nepriame_dane/2026/2026.01.14_001_DPH_2026_I.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "uloženie pokuty do výšky 10 000 eur. Za opakované porušenie povinností je ustanovená pokuta do výšky 100 000 eur" }, "e_reporting": { "value": "Near real-time reporting of invoice data via delivery service from 2027-01-01 (supplier at issuance, buyer within 5 days); existing monthly/quarterly VAT control statement (kontrolny vykaz) continues until 2030-06-30.", "source_url": "https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverejnovanie_dok/Dane/Novinky_leg/Nepriame_dane/2026/2026.01.14_001_DPH_2026_I.pdf", "source_type": "primary", "checked": "2026-10-24", "quote": "Odberateľ oznamuje údaje z dodania tovaru alebo služby do piatich dní od prijatia elektronickej faktúry" }, "last_change": { "value": "2026-10-06: National Council passed in first reading the VAT amendment (LP/2026/282, print 1454, government-approved 2026-08-26) that would add a 2027-01-01 to 2027-06-30 no-sanction tolerance period and drop the buyer's reporting duty. Committees to 2026-11-16; not yet law. Also 2026-08-21: Financial Administration declared infrastructure fully ready.", "source_url": "https://www.skdp.sk/clanky/novela-zakona-o-dph-2", "source_type": "secondary", "checked": "2026-10-24", "quote": "Od 1. januára 2027 do 30. júna 2027 sa zavádza tzv. toleračné obdobie" }, "next_milestone": { "date": "2027-01-01", "what": "Mandatory domestic B2B/B2G e-invoicing and e-reporting via Peppol delivery services." }, "notes": "Law: Act 385/2025 Z. z. (passed 2025-12-09, published 2025-12-19). Watch the pending amendment (LP/2026/282) which may remove buyer reporting and add a 6-month penalty tolerance; the receiving obligation is not covered by the tolerance.", "disputed": [ { "point": "Buyer-side reporting within 5 days: in force under Act 385/2025, but pending bill LP/2026/282 proposes to remove it.", "sources": [ "https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverejnovanie_dok/Dane/Novinky_leg/Nepriame_dane/2026/2026.01.14_001_DPH_2026_I.pdf", "https://www.skdp.sk/clanky/novela-zakona-o-dph-2" ] } ], "unconfirmed": [ "final outcome of LP/2026/282 (nrsr.sk bot-blocked; status from skdp.sk only)" ], "researcher_status": "legislated", "first_b2b_issue_date": "2027-01-01", "all_b2b_issue_date": "2027-01-01", "status_basis": "Act 385/2025." }, { "country": "Slovenia", "iso2": "SI", "region": "EU", "b2b_status": "legislated", "model": { "value": "Decentralised exchange (post-audit, no reporting to FURS) via registered e-path providers, own direct systems, Peppol, or the free FURS app miniBlagajna.", "source_url": "https://www.gov.si/novice/2025-10-23-drzavni-zbor-sprejel-zakon-o-izmenjavi-elektronskih-racunov-in-drugih-elektronskih-dokumentov/", "source_type": "primary", "checked": "2026-10-24", "quote": "'Zakon ne predvideva poročanja o izmenjanih e-računih Finančni upravi' (the law does not provide for reporting exchanged e-invoices to FURS)." }, "b2g": { "value": "Mandatory for B2G since 2015-01-01 via the Public Payments Administration (UJP) system; Peppol access since 2018.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Slovenia", "source_type": "primary", "checked": "2026-10-24", "quote": "'Since 1 January 2015, eInvoicing has been mandatory for Business-to-Government (B2G) transactions in Slovenia.'" }, "b2b_receive": { "value": "2028-01-01: all business entities (Business Register units and self-employed natural persons) for B2B supplies in Slovenia; exchange is mutual so receipt in structured form is required.", "source_url": "https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2025-01-3032/zakon-o-izmenjavi-elektronskih-racunov-in-drugih-elektronskih-dokumentov-zierded", "source_type": "primary", "checked": "2026-10-24", "quote": "Art. 7(1): 'poslovni subjekti za medsebojne dobave blaga in storitev, opravljene v Sloveniji, izmenjujejo izključno e-račune.'" }, "b2b_issue": { "value": "2028-01-01: all business entities, no size phasing.", "source_url": "https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2025-01-3032/zakon-o-izmenjavi-elektronskih-racunov-in-drugih-elektronskih-dokumentov-zierded", "source_type": "primary", "checked": "2026-10-24", "quote": "Art. 28: 'Ta zakon se začne uporabljati 1. januarja 2028, razen določb 4. poglavja ... 1. aprila 2027.'" }, "phases": { "value": "Single date: 2028-01-01 for all. Provider registration chapter applies from 2027-04-01. No turnover threshold.", "source_url": "https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2025-01-3032/zakon-o-izmenjavi-elektronskih-racunov-in-drugih-elektronskih-dokumentov-zierded", "source_type": "primary", "checked": "2026-10-24", "quote": "'Ta zakon se začne uporabljati 1. januarja 2028, razen določb 4. poglavja tega zakona, ki se začnejo uporabljati 1. aprila 2027.'" }, "b2b_scope": { "value": "Domestic B2B supplies in Slovenia between Business Register units and self-employed persons. Excluded: B2C (paper by default, e-invoice only with consent), foreign companies, mass-issued VAT-exempt financial-service documents (statements etc.).", "source_url": "https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2025-01-3032/zakon-o-izmenjavi-elektronskih-racunov-in-drugih-elektronskih-dokumentov-zierded", "source_type": "primary", "checked": "2026-10-24", "quote": "Art. 4: law does not apply to 'množično izdane dokumente za finančne storitve, ki so oproščene plačila davka na dodano vrednost'." }, "format_system": { "value": "Structured XML: national e-SLOG (aligned with EN 16931) or EN 16931 syntaxes on the EU list (UBL/CII); other international standards by agreement. Providers must convert between standards.", "source_url": "https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2025-01-3032/zakon-o-izmenjavi-elektronskih-racunov-in-drugih-elektronskih-dokumentov-zierded", "source_type": "primary", "checked": "2026-10-24", "quote": "Art. 5: '1. standardu e-SLOG, 2. sintaksah, skladnih z evropskim standardom ... 3. drugih mednarodno uveljavljenih standardih, če je tako predhodno dogovorjeno'." }, "pdf_valid": { "value": "Valid until 2027-12-31 for domestic B2B. From 2028-01-01 a PDF (or email) invoice is not valid between Slovenian businesses; still allowed to consumers and foreign companies.", "source_url": "https://www.gov.si/novice/2025-10-23-drzavni-zbor-sprejel-zakon-o-izmenjavi-elektronskih-racunov-in-drugih-elektronskih-dokumentov/", "source_type": "primary", "checked": "2026-10-24", "quote": "'Račun v PDF obliki ni e-račun'; 'Pošiljanje prek e-pošte ne bo dovoljeno, razen ko bo prejemnik računa potrošnik.'" }, "penalties": { "value": "Legal persons EUR 1,000 to 3,000; sole traders/self-employed EUR 500 to 1,500; responsible persons EUR 100 to 500 for not exchanging e-invoices. Separate B2C-consent fines EUR 500 to 1,500 (legal persons). FURS supervises.", "source_url": "https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2025-01-3032/zakon-o-izmenjavi-elektronskih-racunov-in-drugih-elektronskih-dokumentov-zierded", "source_type": "primary", "checked": "2026-10-24", "quote": "Art. 24: 'Z globo od 1.000 do 3.000 eurov se kaznuje za prekršek pravna oseba, če: 1. ravna v nasprotju s prvim odstavkom 7. člena'." }, "e_reporting": { "value": "None. No reporting of exchanged e-invoices to FURS (an earlier 2024 draft proposed reporting within 8 days; dropped).", "source_url": "https://www.gov.si/novice/2025-10-23-drzavni-zbor-sprejel-zakon-o-izmenjavi-elektronskih-racunov-in-drugih-elektronskih-dokumentov/", "source_type": "primary", "checked": "2026-10-24", "quote": "'Zakon ne predvideva poročanja o izmenjanih e-računih Finančni upravi Republike Slovenije.'" }, "last_change": { "value": "ZIERDED adopted by National Assembly 2025-10-23, published Uradni list RS 85/2025 on 2025-11-06, in force 2025-12-06. No amendments found as of 2026-10-24.", "source_url": "https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2025-01-3032/zakon-o-izmenjavi-elektronskih-racunov-in-drugih-elektronskih-dokumentov-zierded", "source_type": "primary", "checked": "2026-10-24", "quote": "Zakon o izmenjavi elektronskih računov in drugih elektronskih dokumentov (ZIERDED), Uradni list RS, št. 85/2025." }, "next_milestone": { "date": "2027-04-01", "what": "Provider (e-path) registration rules apply; provider list established 2027-10-01; mandate starts 2028-01-01." }, "notes": "Starting point confirmed: law adopted 2025, start 2028-01-01. Earlier 2024 draft had 2026-06-01 start and FURS reporting; both superseded.", "disputed": [ { "point": "Earlier draft start date 2026-06-01 and 8-day reporting to FURS (superseded by final law).", "sources": [ "https://www.pwc.com/si/sl/publications/tax-news/Predlog-ZIERDED.html", "https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2025-01-3032/zakon-o-izmenjavi-elektronskih-racunov-in-drugih-elektronskih-dokumentov-zierded" ] } ], "unconfirmed": [], "researcher_status": "legislated", "first_b2b_issue_date": "2028-01-01", "all_b2b_issue_date": "2028-01-01", "status_basis": "Act published Official Gazette 85/2025." }, { "country": "Spain", "iso2": "ES", "region": "EU", "b2b_status": "legislated", "model": { "value": "Today: post-audit invoicing plus SII near-real-time VAT ledger reporting for large/REDEME/VAT-group taxpayers. Legislated: decentralised B2B e-invoicing via private exchange platforms or the free AEAT public solution, which receives a faithful copy of every invoice plus invoice and payment status reporting (status 4 calendar days, excl. weekends/holidays).", "source_url": "https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7295", "source_type": "primary", "checked": "2026-10-24", "quote": "Art. 10.3 RD 238/2026: status information within 'un plazo maximo de cuatro dias naturales, excluyendo sabados, domingos y festivos nacionales'." }, "b2g": { "value": "Live since 2015 under Ley 25/2013: structured e-invoices to public bodies via FACe (and regional hubs), Facturae XML with XAdES signature.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Spain", "source_type": "primary", "checked": "2026-10-24", "quote": "EU factsheet: 'as mandated by Law 25/2013 ... FACe as the single-entry point for receiving eInvoices from suppliers'." }, "b2b_receive": { "value": "Same dates as issuing: 2027-10-06 for businesses with turnover over EUR 8m; 2028-10-06 for all other businesses and professionals. Recipients must report commercial acceptance/rejection and full payment.", "source_url": "https://sede.agenciatributaria.gob.es/Sede/iva/novedades-iva/novedades-normativa-2026/orden-hac-1028-2026-2-electronica.html", "source_type": "primary", "checked": "2026-10-24", "quote": "AEAT: obligations at 12 months (06/10/2027) for 'volumen de operaciones mayor a 8 millones', 24 months (06/10/2028) for the rest." }, "b2b_issue": { "value": "2027-10-06 for turnover over EUR 8m in prior year; 2028-10-06 for all others. Individuals and income-attribution entities up to EUR 8m: status/payment reporting voluntary until 2029-10-06.", "source_url": "https://sede.agenciatributaria.gob.es/Sede/iva/novedades-iva/novedades-normativa-2026/orden-hac-1028-2026-2-electronica.html", "source_type": "primary", "checked": "2026-10-24", "quote": "Orden HAC/1028/2026 in force 06/10/2026; deadlines run 12, 24 and 36 months from that date." }, "phases": { "value": "Ley 18/2022 (Crea y Crece) set the principle; RD 238/2026 (BOE 2026-03-31, in force 2026-04-20) deferred application to a ministerial order; Orden HAC/1028/2026 (BOE 2026-10-05, in force 2026-10-06) started the clock. Phase 1: 2027-10-06 (>EUR 8m). Phase 2: 2028-10-06 (rest). Phase 3: 2029-10-06 status reporting for individuals/attribution entities. Public solution must be available at least 2 months before phase 1.", "source_url": "https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7295", "source_type": "primary", "checked": "2026-10-24", "quote": "RD 238/2026 DF 4.1: 'doce meses' (>8m) and 'veinticuatro meses' (rest) from the order's entry into force." }, "b2b_scope": { "value": "Domestic B2B: supplies to a business or professional established, resident or with a permanent establishment in Spain. Excludes simplified invoices (except qualified simplified), B2C, and listed sectors (electricity/gas market operators, certain IATA settlements).", "source_url": "https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7295", "source_type": "primary", "checked": "2026-10-24", "quote": "Art. 4.1: 'Se exceptuan de la obligacion de expedir, transmitir y entregar factura en formato electronico' for simplified invoices." }, "format_system": { "value": "Structured invoice compliant with EN 16931 in UBL, CII, EDIFACT or Facturae; copy to AEAT public solution in UBL. Peppol BIS mentioned as usable on private platforms (preamble only).", "source_url": "https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7295", "source_type": "primary", "checked": "2026-10-24", "quote": "Art. 7.1: structured message conforming to EN 16931 using CII, UBL, EDIFACT or Facturae." }, "pdf_valid": { "value": "Yes until each phase date: a PDF agreed with the buyer remains a valid invoice until 2027-10-06 (turnover >EUR 8m) or 2028-10-06 (others). After that, domestic B2B invoices must be structured. For 12 months after phase 1, large issuers must ALSO send a readable PDF alongside the structured invoice unless the buyer opts out.", "source_url": "https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7295", "source_type": "primary", "checked": "2026-10-24", "quote": "DT 2a RD 238/2026: >8m issuers must accompany e-invoices with a legible PDF for twelve months, unless the recipient accepts the original format." }, "penalties": { "value": "Ley 18/2022 / Ley 56/2007 art. 2 bis: warning or fine up to EUR 10,000 (Secretaria de Estado de Digitalizacion) for not offering e-invoicing; general tax penalties (LGT art. 201) for invoicing failures. Not stated in RD 238/2026.", "source_url": "https://www.fiscal-impuestos.com/node/31555", "source_type": "secondary", "checked": "2026-10-24", "quote": "'apercibimiento o una multa de hasta 10.000 euros'." }, "e_reporting": { "value": "SII: invoice ledger reporting within 4 days, mandatory since 2017 for turnover over EUR 6,010,121.04, REDEME and VAT groups. VeriFactu (RD 1007/2023, billing software integrity, optional real-time sending): legal dates 2027-01-01 (corporate taxpayers) and 2027-07-01 (others) per RDL 15/2025. TicketBAI applies in Alava, Gipuzkoa and Bizkaia instead of VeriFactu.", "source_url": "https://www.boe.es/diario_boe/txt.php?id=BOE-A-2025-24446", "source_type": "primary", "checked": "2026-10-24", "quote": "RDL 15/2025 DF 1a: adapt 'antes del 1 de enero de 2027' (art. 3.1.a) and 'antes del 1 de julio de 2027' (others)." }, "last_change": { "value": "2026-10-05: Orden HAC/1028/2026 published (in force 2026-10-06), fixing B2B dates. Same day Hacienda announced (press note only) a further VeriFactu delay to October 2028; no BOE norm yet.", "source_url": "https://sede.agenciatributaria.gob.es/Sede/iva/novedades-iva/novedades-normativa-2026/orden-hac-1028-2026-2-electronica.html", "source_type": "primary", "checked": "2026-10-24", "quote": "AEAT: 'Desde el momento de la entrada en vigor de la Orden (06/10/2026), resultan aplicables las siguientes obligaciones'." }, "next_milestone": { "date": "2027-01-01", "what": "VeriFactu legal start for corporate income tax payers, unless the announced postponement to October 2028 is enacted first. B2B e-invoicing phase 1 follows on 2027-10-06." }, "notes": "B2B status set to 'live' only because SII e-reporting is in force for large taxpayers; the structured B2B e-invoicing mandate itself is legislated, not yet live. Spain's Cortes were dissolved for elections on 29 Nov 2026 (per secondary source), which adds uncertainty to enacting the VeriFactu delay.", "disputed": [ { "point": "VeriFactu start: legal dates 2027-01-01 / 2027-07-01 (RDL 15/2025) vs announced October 2028 (Hacienda press note 2026-10-05, not yet in BOE). Some outlets call the 2028 date 'confirmed'.", "sources": [ "https://www.boe.es/diario_boe/txt.php?id=BOE-A-2025-24446", "https://veribai.com/calendario-verifactu", "https://www.economistjurist.es/noticias-juridicas/nuevo-aplazamiento-de-la-aplicacion-del-sistema-verifactu-hasta-2028/", "https://ecosistemastartup.com/verifactu-se-aplaza-a-octubre-2028-que-cambia-para-tu-startup/" ] }, { "point": "EU Commission factsheet still describes the ministerial order as a draft under consultation and gives 'October 2027' and a public platform 'live from August 2027'.", "sources": [ "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Spain", "https://sede.agenciatributaria.gob.es/Sede/iva/novedades-iva/novedades-normativa-2026/orden-hac-1028-2026-2-electronica.html" ] } ], "unconfirmed": [ "penalties (primary text of Ley 56/2007 art. 2 bis not opened)", "TicketBAI provincial dates", "SII threshold not re-checked on AEAT site in 2026", "VeriFactu October 2028 postponement (announcement only)" ], "researcher_status": "live", "first_b2b_issue_date": "2027-10-06", "all_b2b_issue_date": "2028-10-06", "status_basis": "Ley 18/2022 + RD 238/2026 + Orden HAC/1028/2026 (in force 2026-10-06)." }, { "country": "Sweden", "iso2": "SE", "region": "EU", "b2b_status": "none", "model": { "value": "B2G: Peppol 4-corner, decentralised, no central platform. B2B: no mandate; government inquiry assessing domestic e-invoicing and digital reporting.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Sweden", "source_type": "primary", "checked": "2026-10-24", "quote": "'There is no central platform.'" }, "b2g": { "value": "Mandatory since 2019-04-01 (Lag 2018:1277): suppliers must send EN 16931 e-invoices to contracting authorities for procurements under the procurement acts, regardless of contract value. Peppol Authority moved from DIGG to Upphandlingsmyndigheten on 2026-07-01.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Sweden", "source_type": "primary", "checked": "2026-10-24", "quote": "'Invoices issued by a supplier to a contracting authority or entity must be eInvoices compliant with EN 16931.'" }, "b2b_receive": { "value": "n/a", "source_url": "https://www.skatteverket.se/foretag/internationellt/transaktionsbaseradrapporteringochefakturering.4.386bd4b919276cc86c42b3f.html", "source_type": "primary", "checked": "2026-10-24", "quote": "'Det är fortfarande oklart om Sverige kommer att införa sådana regler' (still unclear whether Sweden will introduce such rules)." }, "b2b_issue": { "value": "n/a", "source_url": "https://www.skatteverket.se/foretag/internationellt/transaktionsbaseradrapporteringochefakturering.4.386bd4b919276cc86c42b3f.html", "source_type": "primary", "checked": "2026-10-24", "quote": "'Det är fortfarande oklart om Sverige kommer att införa sådana regler.'" }, "phases": { "value": "None. Inquiry (Dir. 2026:9, published 2026-02-05) reports by 2027-11-30 on ViDA implementation and whether to mandate domestic e-invoicing and digital reporting.", "source_url": "https://www.regeringen.se/rattsliga-dokument/kommittedirektiv/2026/02/dir.-20269/", "source_type": "primary", "checked": "2026-10-24", "quote": "'bedöma om elektronisk fakturering och digital rapportering bör införas även för inhemska transaktioner'; 'Uppdraget ska redovisas senast den 30 november 2027.'" }, "b2b_scope": { "value": "n/a (no mandate). ViDA intra-EU e-invoicing and reporting from 2030-07-01.", "source_url": "https://www.skatteverket.se/foretag/internationellt/transaktionsbaseradrapporteringochefakturering.4.386bd4b919276cc86c42b3f.html", "source_type": "primary", "checked": "2026-10-24", "quote": "E-invoicing and digital reporting for cross-border EU transactions 'från och med den 1 juli 2030'." }, "format_system": { "value": "B2G: Peppol BIS Billing 3.0 (EN 16931) used as-is, over Peppol; all contracting authorities registered in Peppol SMP.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Sweden", "source_type": "primary", "checked": "2026-10-24", "quote": "Peppol BIS Billing 3.0 'used as-is without national extensions.'" }, "pdf_valid": { "value": "Yes: PDF invoices remain valid for domestic B2B (with buyer acceptance) for all taxpayers; no end date set. Not valid for public procurement invoices since 2019-04-01.", "source_url": "https://www.skatteverket.se/foretag/internationellt/transaktionsbaseradrapporteringochefakturering.4.386bd4b919276cc86c42b3f.html", "source_type": "primary", "checked": "2026-10-24", "quote": "No current domestic B2B/B2C requirements." }, "penalties": { "value": "not stated", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Sweden", "source_type": "primary", "checked": "2026-10-24", "quote": "No B2B mandate; Law 2018:1277 sets no fines in the sources checked." }, "e_reporting": { "value": "None domestic. ViDA intra-EU digital reporting from 2030-07-01.", "source_url": "https://www.skatteverket.se/foretag/internationellt/transaktionsbaseradrapporteringochefakturering.4.386bd4b919276cc86c42b3f.html", "source_type": "primary", "checked": "2026-10-24", "quote": "'från och med den 1 juli 2030'." }, "last_change": { "value": "2026-07-01: Peppol Authority role transferred from DIGG to Upphandlingsmyndigheten. 2026-02-05: inquiry Dir. 2026:9 appointed.", "source_url": "https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Sweden", "source_type": "primary", "checked": "2026-10-24", "quote": "Responsibility 'transferred from the Agency for Digital Government (Digg) to the National Agency for Public Procurement (Upphandlingsmyndigheten)' effective 1 July 2026." }, "next_milestone": { "date": "2027-11-30", "what": "Inquiry report (Dir. 2026:9) on ViDA implementation and possible domestic B2B e-invoicing/reporting." }, "notes": "Starting point confirmed (B2G 2019, no B2B). New: formal inquiry into a domestic mandate, report due 2027-11-30; Peppol Authority is no longer DIGG.", "disputed": [], "unconfirmed": [ "penalties for B2G non-compliance" ], "researcher_status": "none", "first_b2b_issue_date": "", "all_b2b_issue_date": "", "status_basis": "No mandate; government inquiry reports by 2027-11-30." }, { "country": "United Kingdom", "iso2": "GB", "region": "non-EU", "b2b_status": "announced", "model": { "value": "Decentralised model; Peppol confirmed (23 June 2026) as the core interoperability network, i.e. Peppol 4-corner exchange. Real-time reporting to HMRC (a 5-corner set-up) will NOT start in 2029 but may come once e-invoicing is established.", "source_url": "https://www.gov.uk/government/publications/summary-of-tax-update-2026-simplification-modernisation-and-fairness/tax-update-2026-simplification-modernisation-and-fairness-summary", "source_type": "primary", "checked": "2026-10-24", "quote": "the electronic procurement system Peppol will be the core interoperability network for e-invoicing in the UK ... for our work towards the e-invoicing mandate in 2029. Consultation response: RTR 'will not be implemented in 2029 but would be implemented once e-invoicing use was well established'." }, "b2g": { "value": "No general supplier obligation today. Bodies covered by the Public Procurement Act 2023 must ACCEPT EN 16931 e-invoices; NHS Supply Chain requires its suppliers to send e-invoices via Peppol. B2G VAT invoices fall under the 2029 mandate.", "source_url": "https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector/outcome/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector-consultation-response", "source_type": "primary", "checked": "2026-10-24", "quote": "all bodies covered by the Public Procurement Act 2023 are required to accept e-invoices which comply with BS EN16931 and NHS Supply Chain requires its suppliers to issue e-invoices through the Peppol network." }, "b2b_receive": { "value": "Planned: April 2029 for all VAT invoices (no legislation yet; receive/issue split not yet specified).", "source_url": "https://www.gov.uk/government/publications/hmrc-transformation-roadmap-progress-update-2026/hmrc-transformation-roadmap-update-2026", "source_type": "primary", "checked": "2026-10-24", "quote": "[the government] will also mandate e-invoicing for all VAT invoices from April 2029." }, "b2b_issue": { "value": "Planned: April 2029 for all VAT invoices (announced at Budget 2025, 26 Nov 2025; not yet legislated).", "source_url": "https://www.gov.uk/government/publications/hmrc-transformation-roadmap-progress-update-2026/hmrc-transformation-roadmap-update-2026", "source_type": "primary", "checked": "2026-10-24", "quote": "will also mandate e-invoicing for all VAT invoices from April 2029." }, "phases": { "value": "Single start date announced (April 2029); no phasing or thresholds published yet. Implementation roadmap promised at Budget 2026 (28 Oct 2026).", "source_url": "https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector/outcome/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector-consultation-response", "source_type": "primary", "checked": "2026-10-24", "quote": "the government have chosen to mandate e-invoicing for all VAT invoices from 2029 and will publish a roadmap to implementing this mandate at Budget 26." }, "b2b_scope": { "value": "All VAT invoices (B2B and B2G). B2C excluded. Businesses not VAT-registered will not be obliged. Cross-border treatment still open.", "source_url": "https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector/outcome/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector-consultation-response", "source_type": "primary", "checked": "2026-10-24", "quote": "mandatory e-invoicing for all VAT invoices from 2029 ... not for business to customer transactions; very small businesses that are not VAT-registered 'will not be obliged to adopt this technology'." }, "format_system": { "value": "Network = Peppol (confirmed). Invoice standard not yet decided: government reviewing an existing standard (EN 16931 discussed) versus a UK-specific one. Vendors speculate 'PINT UK'.", "source_url": "https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector/outcome/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector-consultation-response", "source_type": "primary", "checked": "2026-10-24", "quote": "review the risks and benefits of adopting an existing standard or designing a UK-specific standard." }, "pdf_valid": { "value": "Yes today: HMRC lists 'a PDF document sent by email' as a valid electronic VAT invoice (subject to VAT Notice 700/63 conditions). From April 2029 PDF is expected not to count: the consultation defined PDF, Word and JPEG as not e-invoices. Exact rule awaits legislation.", "source_url": "https://www.gov.uk/guidance/vat-guide-notice-700", "source_type": "primary", "checked": "2026-10-24", "quote": "Notice 700 s.17.7: 'Electronic invoicing can take a variety of forms ... a PDF document sent by email'. Consultation: 'invoices in PDF or word formats, images such as JPEG' are not considered e-invoices." }, "penalties": { "value": "not stated (respondents asked; government has not decided).", "source_url": "https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector/outcome/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector-consultation-response", "source_type": "primary", "checked": "2026-10-24", "quote": "Respondents also sought clarity on penalties and fraud prevention mechanisms." }, "e_reporting": { "value": "No transaction e-reporting. Making Tax Digital for VAT (digital records + software-filed VAT returns, all VAT-registered businesses) is NOT e-invoicing. Real-time reporting deferred beyond 2029.", "source_url": "https://www.gov.uk/guidance/check-when-a-business-must-follow-the-rules-for-making-tax-digital-for-vat", "source_type": "primary", "checked": "2026-10-24", "quote": "All VAT-registered businesses should now be signed up for Making Tax Digital for VAT." }, "last_change": { "value": "2026-06-23: Tax Update 2026 named Peppol as the core interoperability network. Earlier: 2025-11-26 Budget 2025 + consultation response announced the 2029 mandate; 2026-07-27 HMRC roadmap update restated April 2029.", "source_url": "https://www.gov.uk/government/publications/summary-of-tax-update-2026-simplification-modernisation-and-fairness/tax-update-2026-simplification-modernisation-and-fairness-summary", "source_type": "primary", "checked": "2026-10-24", "quote": "E-invoicing: core interoperability network announcement" }, "next_milestone": { "date": "2026-10-28", "what": "Budget 2026: HMRC/DBT e-invoicing implementation roadmap (milestones to April 2029) due." }, "notes": "Announced, not legislated. Joint HMRC + Department for Business and Trade policy. Consultation ran 2025-02-13 to 2025-05-07; stakeholder design workshops since Jan 2026. Consultation response says 'from 2029'; HMRC Transformation Roadmap update says 'April 2029'. Budget 2026 date (28 Oct 2026) confirmed by HM Treasury; re-check after that date.", "disputed": [ { "point": "Month of start: consultation response says only 'from 2029'; HMRC roadmap update says 'April 2029'; some vendors say '1 April 2029' (day not in any gov.uk source found).", "sources": [ "https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector/outcome/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector-consultation-response", "https://www.gov.uk/government/publications/hmrc-transformation-roadmap-progress-update-2026/hmrc-transformation-roadmap-update-2026" ] } ], "unconfirmed": [ "exact day (1 April 2029)", "invoice format/standard (PINT UK is vendor speculation)", "penalties", "whether PDF will be explicitly disallowed in legislation", "B2G public body issue/receive obligations under the mandate" ], "researcher_status": "announced", "first_b2b_issue_date": "2029-04 (planned)", "all_b2b_issue_date": "2029-04 (planned)", "status_basis": "Policy announced at Budget 2025; not legislated." }, { "country": "Norway", "iso2": "NO", "region": "non-EU", "b2b_status": "legislated", "model": { "value": "Post-audit, Peppol 4-corner exchange using the ELMA (Peppol) address registry; no clearance and no real-time reporting.", "source_url": "https://www.skatteetaten.no/en/rettskilder/type/uttalelser/uttalelser/forskrifter-til-lovendringer-om-digital-bokforing-og-e-fakturering/", "source_type": "primary", "checked": "2026-10-24", "quote": "Until 2030 the duty to issue an e-invoice will 'i praksis bare gjelde' when the recipient can receive one, i.e. is 'registrert i ELMA/Peppol'." }, "b2g": { "value": "Live since 2019-04-02: all public contracting authorities must require e-invoices (EHF 3.0 / Peppol BIS Billing 3.0; above EEA threshold also other EN 16931 formats) in contracts, receive via Peppol, and may withhold payment for non-compliant invoices.", "source_url": "https://lovdata.no/dokument/SF/forskrift/2019-04-01-444", "source_type": "primary", "checked": "2026-10-24", "quote": "§ 5: 'Oppdragsgiveren skal i sine kontrakter stille krav om bruk av elektronisk faktura i godkjent standardformat.' § 7: 'Forskriften trer i kraft 2. april 2019.'" }, "b2b_receive": { "value": "2030-01-01: all bookkeeping-obliged businesses must be able to receive e-invoices (transitional regulation of 2026-09-25).", "source_url": "https://www.skatteetaten.no/en/rettskilder/type/uttalelser/uttalelser/forskrifter-til-lovendringer-om-digital-bokforing-og-e-fakturering/", "source_type": "primary", "checked": "2026-10-24", "quote": "Ministry of Finance regulation of 25 Sept 2026: the duty to receive documentation in e-invoice format must be met by 1 January 2030." }, "b2b_issue": { "value": "2027-01-01: bookkeeping-obliged businesses must issue e-invoices for sales to other bookkeeping-obliged businesses; until 2030 this in practice applies only where the buyer is registered in ELMA/Peppol.", "source_url": "https://www.skatteetaten.no/en/rettskilder/type/uttalelser/uttalelser/forskrifter-til-lovendringer-om-digital-bokforing-og-e-fakturering/", "source_type": "primary", "checked": "2026-10-24", "quote": "Fra 1. januar 2027 skal bokføringspliktige utstede elektronisk faktura." }, "phases": { "value": "2027-01-01 issue (where buyer can receive) + approved formats; 2028-01-01 buyer org. number mandatory on sales documents and no opting out of sending the document; 2030-01-01 mandatory receipt + digital bookkeeping in an electronic accounting system. No turnover phasing except a NOK 50,000 low-turnover exemption.", "source_url": "https://lovdata.no/dokument/SF/forskrift/2026-09-29-1933", "source_type": "primary", "checked": "2026-10-24", "quote": "Regulation lists in-force dates 29.09.2026, 01.01.2027, 01.01.2028 and 01.01.2030." }, "b2b_scope": { "value": "Domestic sales between bookkeeping-obliged parties (Bookkeeping Act § 10). Excluded: B2C/cash sales, non-trading bankruptcy estates, financial services (§ 8-13-2), insurers and pension providers (§ 8-14-2); businesses with turnover up to NOK 50,000 not VAT-registered or under the Accounting Act are exempt from receiving and must issue only if their system can.", "source_url": "https://lovdata.no/dokument/SF/forskrift/2026-09-29-1933", "source_type": "primary", "checked": "2026-10-24", "quote": "Bokføringsloven § 10: 'Dokumentasjon for salg av varer og tjenester til andre bokføringspliktige skal utstedes i elektronisk fakturaformat'; low-turnover threshold: 'ikke overstiger 50 000 kroner i løpet av et kalenderår'." }, "format_system": { "value": "From 2027: EHF Billing, Peppol BIS Billing, EHF Self-Billing, Peppol BIS Self-Billing, version 3.0 or later. 2027-01-01 to 2029-12-31 parties may agree another structured electronic format (e.g. EDIFACT, E2B).", "source_url": "https://lovdata.no/dokument/SF/forskrift/2026-09-29-1933", "source_type": "primary", "checked": "2026-10-24", "quote": "§ 5-2-9: 'EHF Fakturering, Peppol BIS Billing, EHF Selvfakturering og Peppol BIS Self-Billing, alle i versjon 3.0 eller nyere'; transition: 'kan partene likevel avtale å bruke et annet elektronisk fakturaformat'." }, "pdf_valid": { "value": "Until 2026-12-31: yes. From 2027-01-01: a PDF cannot be used if the bookkeeping-obliged buyer can receive e-invoices (ELMA/Peppol); if the buyer cannot receive, not explicitly addressed. From 2030-01-01 all such buyers must receive, so PDF effectively stops being valid sales documentation between bookkeeping-obliged parties (exempt groups aside). PDF is not a structured format, so it does not qualify under the 2027 to 2029 'other format' transition.", "source_url": "https://www.skatteetaten.no/en/rettskilder/type/uttalelser/uttalelser/forskrifter-til-lovendringer-om-digital-bokforing-og-e-fakturering/", "source_type": "primary", "checked": "2026-10-24", "quote": "PDF invoices 'kan ikke brukes hvis bokføringspliktig kjøper kan motta elektronisk faktura.'" }, "penalties": { "value": "not stated in the law amendment or Skatteetaten statement (general Bookkeeping Act sanctions apply).", "source_url": "https://lovdata.no/dokument/LTI/lov/2026-06-19-39", "source_type": "primary", "checked": "2026-10-24", "quote": "No specific e-invoicing penalty provision in LOV-2026-06-19-39." }, "e_reporting": { "value": "No real-time reporting. SAF-T Financial export on request (audit) since accounting periods from 2020-01-01; under NOK 5m turnover exempt unless accounts are digital (that exemption removed from 2027-01-01 per § 7-7 change).", "source_url": "https://www.skatteetaten.no/en/business-and-organisation/start-and-run/best-practices-accounting-and-cash-register-systems/saf-t-financial/", "source_type": "primary", "checked": "2026-10-24", "quote": "This obligation comes into effect for the accounting period starting 1 January 2020 or later ... Enterprises with less than NOK 5 million in turnover are exempt from the requirement." }, "last_change": { "value": "2026-09-29/30: Tax Administration adopted implementing regulation (formats, exemptions, staged dates) after Ministry of Finance transitional regulation of 2026-09-25. Law LOV-2026-06-19-39 adopted by Storting June 2026.", "source_url": "https://lovdata.no/dokument/SF/forskrift/2026-09-29-1933", "source_type": "primary", "checked": "2026-10-24", "quote": "Forskrift om endring i bokføringsforskriften, FOR-2026-09-29-1933." }, "next_milestone": { "date": "2027-01-01", "what": "B2B e-invoice issuing obligation starts (to buyers registered in ELMA/Peppol); approved EHF/Peppol BIS formats apply." }, "notes": "Correction vs starting point: no longer 'proposal 2028/2030'. The 2025 consultation (1 July 2025) proposed issue 2028; Prop. 44 L (2025-2026, March 2026) moved issue to 2027; law adopted June 2026, in force for bookkeeping changes 2027-01-01 and 2030-01-01. Domestic only. Net gain estimate NOK 10bn over 20 years (government).", "disputed": [ { "point": "Storting adoption date: lovvedtak page says Storting meeting 1 June 2026; a regjeringen.no press release (403 to fetch, seen only in search summary) reportedly says 8 June 2026. Law is dated 19 June 2026.", "sources": [ "https://www.stortinget.no/no/Saker-og-publikasjoner/Vedtak/Beslutninger/Lovvedtak/2025-2026/vedtak-202526-052/", "https://www.regjeringen.no/no/aktuelt/nye-lovregler-om-e-fakturering-i-naringslivet-og-enkelte-andre-lovendringer-pa-finansmarkedsomradet-settes-i-kraft/id3166726/" ] } ], "unconfirmed": [ "exact text of the King-in-Council in-force decision (regjeringen.no press release returned 403; dates taken from Skatteetaten statement)", "penalties", "PDF treatment 2027 to 2029 where buyer is not in ELMA" ], "researcher_status": "legislated", "first_b2b_issue_date": "2027-01-01", "all_b2b_issue_date": "2030-01-01", "status_basis": "LOV-2026-06-19-39; 2027 issuing applies to buyers able to receive; all must receive from 2030." }, { "country": "Switzerland", "iso2": "CH", "region": "non-EU", "b2b_status": "none", "model": { "value": "No B2B mandate. B2G: invoices to the federal administration go to the Federal Finance Administration (EFV) via e-billing service providers (PostFinance, Swisscom Conextrade) or PDF by email.", "source_url": "https://www.babs.admin.ch/en/publikservice/service/erechnung.html", "source_type": "primary", "checked": "2026-10-24", "quote": "Lists PostFinance (eBillAccountID) and Swisscom Conextrade (ConextradeID); PDF invoices to pdf-rechnung@efv.admin.ch." }, "b2g": { "value": "Live since 2016-01-01: suppliers to the federal administration must invoice electronically if contract value exceeds CHF 5,000 (Federal Council decision 2014-10-08). Below that, paper allowed. Cantons vary.", "source_url": "https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-54757.html", "source_type": "primary", "checked": "2026-10-24", "quote": "Pflicht 'sofern der Vertragswert 5‘000 Franken übersteigt', to be introduced 'auf den 1. Januar 2016'." }, "b2b_receive": { "value": "n/a", "source_url": "https://www.kmu.admin.ch/de/rechnungsstellung", "source_type": "primary", "checked": "2026-10-24", "quote": "No mandatory e-invoice for businesses mentioned; electronic invoices voluntary." }, "b2b_issue": { "value": "n/a", "source_url": "https://www.kmu.admin.ch/de/rechnungsstellung", "source_type": "primary", "checked": "2026-10-24", "quote": "No mandatory e-invoice for businesses mentioned." }, "phases": { "value": "n/a (no B2B mandate announced).", "source_url": "", "source_type": "none", "checked": "2026-10-24", "quote": "" }, "b2b_scope": { "value": "n/a. Only federal-administration suppliers (contracts above CHF 5,000) are covered.", "source_url": "https://www.estv.admin.ch/estv/de/home/die-estv/estv-ueber-uns/estv-erechnung-lieferanten.html", "source_type": "primary", "checked": "2026-10-24", "quote": "verpflichtet, ihre Rechnungen elektronisch einzureichen ... sofern der Vertragswert 5000 Franken übersteigt (page updated 22 Sept 2026)." }, "format_system": { "value": "B2G via service-provider networks (PostFinance eBill/B2B, Swisscom Conextrade); common Swiss formats swissDIGIN, UBL 2.1, CII per vendors. QR-bill is a payment slip, not an e-invoice. No Swiss Peppol Authority.", "source_url": "https://www.babs.admin.ch/en/publikservice/service/erechnung.html", "source_type": "primary", "checked": "2026-10-24", "quote": "Invoice data goes to an e-billing service provider (PostFinance, Swisscom Conextrade)." }, "pdf_valid": { "value": "Yes for B2B: PDF and other electronic invoices are valid for VAT; no signature required, but the taxpayer must be able to prove origin and integrity (e.g. via orders, delivery notes, payment records). For federal B2G, PDF by email to pdf-rechnung@efv.admin.ch is an accepted channel.", "source_url": "https://www.kmu.admin.ch/de/rechnungsstellung", "source_type": "primary", "checked": "2026-10-24", "quote": "'auch für elektronische Rechnungen ohne elektronische Signatur das Recht zum Vorsteuerabzug geltend gemacht werden kann' (with other evidence)." }, "penalties": { "value": "not stated", "source_url": "", "source_type": "none", "checked": "2026-10-24", "quote": "" }, "e_reporting": { "value": "None (no SAF-T or transaction reporting mandate found).", "source_url": "", "source_type": "none", "checked": "2026-10-24", "quote": "" }, "last_change": { "value": "No new mandate. ESTV supplier e-invoice page refreshed 2026-09-22 restating the CHF 5,000 rule. No federal B2B e-invoicing bill or motion found on admin.ch / parlament.ch.", "source_url": "https://www.estv.admin.ch/estv/de/home/die-estv/estv-ueber-uns/estv-erechnung-lieferanten.html", "source_type": "primary", "checked": "2026-10-24", "quote": "Aktualisiert am 22. Sept. 2026." }, "next_milestone": { "date": "none", "what": "No announced B2B e-invoicing plan. Swiss exporters are affected only by EU partner mandates (e.g. Germany, France, ViDA)." }, "notes": "Starting point confirmed. Sources differ on wording 'more than' vs 'CHF 5,000 or more' (federal sources say 'übersteigt' = exceeds). Vendor claims that Switzerland is bound by ViDA are wrong: Switzerland is not in the EU VAT area.", "disputed": [ { "point": "Threshold wording: federal pages say contract value 'exceeds' CHF 5,000; Swiss Federal Audit Office report says 'CHF 5,000 or more'.", "sources": [ "https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-54757.html", "https://efk.admin.ch/wp-content/uploads/publikationen/berichte/wirtschaft_und_verwaltung/oeffentliche_finanzen_und_steuern/16580/16580wik_e.pdf" ] } ], "unconfirmed": [ "accepted structured formats for federal B2G (from vendors only)", "absence of any pending parliamentary motion (searched, none found, not exhaustively)", "e_reporting" ], "researcher_status": "none", "first_b2b_issue_date": "", "all_b2b_issue_date": "", "status_basis": "B2G (federal, contracts over CHF 5,000) only." } ] }