Who has to send structured e-invoices, from when, and in which format — with the validation profile each country actually enforces.
| date | country | what changes |
| 31 Dec 2026 | Romania | Council derogation expires — NO ACTION NEEDED, ViDA replaced the need for one |
| 1 Jan 2027 | Germany | Issuing mandatory for businesses with turnover above EUR 800,000 |
| 1 Jan 2027 | Norway | Mandatory B2B e-invoice ISSUING — adopted by Parliament (Prop. 44 L 2025-2026), moved forward from 2028 |
| 1 Jan 2027 | Poland | Mandatory for micro-enterprises |
| 1 Jan 2027 | Spain | Verifactu mandatory for companies (anti-fraud rules for invoicing software) |
B2B e-invoicing mandatory since 1 January 2026 — all VAT-registered businesses at once.
Mandatory for B2G since 2005; no B2B mandate, but every business must be ABLE to invoice electronically.
Receiving mandatory for everyone since 1 September 2026; large and mid-sized companies must also issue, SMEs from September 2027.
Receiving mandatory since 1 January 2025; issuing phases in from 2027.
B2B mandatory since March 2026 for large companies; everyone else from October 2026.
Mandatory for B2G since 1 January 2020 — and a PDF does not count.
B2B e-invoicing mandatory since 2019 — the oldest mandate in the EU.
Mandatory for B2G; B2B voluntary but Peppol adoption is high.
B2G since 2019 — and B2B issuance is now LAW from 1 January 2027, brought forward a year.
KSeF mandatory since February 2026, in three waves — micro-enterprises not until 2027.
B2B e-invoicing mandatory since 1 July 2024 via RO e-Factura.
B2B e-invoicing mandatory from 1 January 2028.
TWO separate obligations: Verifactu from January 2027, B2B e-invoicing from October 2027.
Mandatory for B2G since April 2019; B2B still voluntary.
VAT in the Digital Age: cross-border digital reporting from 1 July 2030.