Who has to send structured e-invoices, from when, and in which format — with the validation profile each country actually enforces.
B2B e-invoicing mandatory since 1 January 2026 — all VAT-registered businesses at once.
KSeF mandatory since February/April 2026.
Receiving mandatory for everyone from 1 September 2026; issuing phases in from the same date.
Receiving mandatory since 1 January 2025; issuing phases in from 2027.
B2B mandate under Crea y Crece, phased from roughly late 2027.
B2B e-invoicing mandatory since 2019 — the oldest mandate in the EU.
B2B e-invoicing mandatory since 1 July 2024 via RO e-Factura.
B2B e-invoicing mandatory from 1 January 2028.
B2B e-invoicing mandatory from 2026, on top of myDATA reporting.
Mandatory for B2G; B2B voluntary but Peppol adoption is high.
Mandatory for B2G since 2019; B2B voluntary, Peppol dominant.
VAT in the Digital Age: cross-border digital reporting from 1 July 2030.