Reference guide Last updated: May 2026

E-Invoicing Mandates by Country: 2025–2030

Structured e-invoicing is no longer a European concern, it is a global compliance obligation. More than 40 countries have active or incoming e-invoicing mandates, and the EU's ViDA (VAT in the Digital Age) directive will make structured B2B invoicing mandatory across all EU member states by 2030. This guide covers every active and upcoming mandate, the required formats, and the exact deadlines your business or integration needs to meet.

Status legend

🟢 ActiveMandate in force

🟡 ImminentLive within 12 months

🔵 AnnouncedDate confirmed, >12 months away

⚪ VoluntaryNo mandate yet, strong adoption

🟢 Active mandates, in force now

🇩🇪

Germany

🟢 Active

B2B e-invoicing · EN 16931 · ZUGFeRD and XRechnung

Germany's B2B e-invoicing mandate entered force in January 2025 under the German Growth Opportunities Act (Wachstumschancengesetz). It follows a phased approach:

Date	Obligation	Scope
January 2025	Must receive structured e-invoices	All VAT-registered businesses
January 2027	Must issue structured e-invoices	Businesses with turnover > €800,000
January 2028	Must issue structured e-invoices	All VAT-registered businesses

Accepted formats: Any EN 16931-compliant format. In practice, ZUGFeRD (hybrid PDF/A-3 with embedded CII XML) dominates for B2B, and XRechnung (pure CII or UBL XML) is mandatory for invoices to public sector buyers.

B2G: XRechnung has been mandatory for invoices to German federal authorities since November 2020. Submission via Peppol network, ZRE, or OZG-RE portals. Requires a Leitweg-ID (buyer routing identifier) in the BuyerReference field.

What InvoiceXML supports

PDF to ZUGFeRD → PDF to XRechnung → Validate ZUGFeRD → Validate XRechnung → Create ZUGFeRD → Create XRechnung →

🇮🇹

Italy

🟢 Active

B2B + B2G + B2C e-invoicing · FatturaPA XML · SDI clearance

Italy has the most mature e-invoicing mandate in Europe. All domestic invoices, B2B, B2G, and most B2C, must be issued as FatturaPA XML through the government's SDI (Sistema di Interscambio) clearance platform. Mandatory since January 2019 for large businesses and January 2024 for SMEs.

FatturaPA is a national format and is not directly compatible with EN 16931 or Peppol. Cross-border invoices use a separate e-reporting pathway.

🇷🇴

Romania

🟢 Active

B2B e-invoicing · RO e-Factura XML · national clearance

Mandatory B2B e-invoicing has been active since January 2024 via the RO e-Factura national platform. All domestic B2B transactions must be reported in real time. The format is a national XML schema, not EN 16931.

🇧🇪

Belgium

🟢 Active

B2B e-invoicing · Peppol BIS 3.0 (UBL) · Peppol network

Belgium implemented its "Big Bang" B2B mandate on January 1, 2026, all VAT-registered Belgian businesses must both send and receive structured e-invoices simultaneously, with no phased rollout by company size. The Peppol network is the required delivery mechanism. Plain PDF is no longer valid for B2B in Belgium.

Required format: Peppol BIS Billing 3.0 (UBL 2.1). Factur-X alone is not sufficient, Belgium requires Peppol network delivery.

What InvoiceXML supports

PDF to UBL → Validate UBL → Create UBL →

🇵🇱

Poland

🟢 Active

B2B e-invoicing · KSeF XML · national clearance platform

Poland's KSeF (Krajowy System e-Faktur) mandate entered force on a phased schedule in 2026:

Date	Scope
February 1, 2026	Large taxpayers (turnover > PLN 200 million)
April 1, 2026	All remaining VAT-registered businesses

All invoices must be issued through the KSeF government portal using Poland's national structured XML format. KSeF is a clearance model, invoices are validated by the government platform before being delivered to the recipient. Standard EN 16931 formats must be converted to the KSeF schema for submission.

🇭🇷

Croatia

🟢 Active

B2B + B2G e-invoicing · EN 16931 · national fiscalization

Croatia introduced mandatory B2B and B2G e-invoicing from January 1, 2026, under the new Fiscalization Act. Invoices must comply with EN 16931 and be reported via the national e-invoicing infrastructure. B2G scope extends to non-VAT registered entities and public sector bodies from January 2027.

What InvoiceXML supports

PDF to CII → Validate CII → Create CII → PDF to UBL → Validate UBL → Create UBL →

🟢 Active

B2G via Chorus Pro · mandatory since 2020

All invoices to French public sector entities must be submitted via Chorus Pro. B2B mandate begins September 2026 (see below).

What InvoiceXML supports

PDF to Factur-X → PDF to CII → Validate Factur-X → Validate CII →

🟡 Imminent mandates, live within 12 months

🇫🇷

France, B2B

🟡 Imminent

B2B e-invoicing · Factur-X / UBL / CII · PPF/PDP network

France's B2B mandate is the most significant e-invoicing rollout in Europe after Italy's. Invoices must be exchanged through a certified Plateforme Agréée (PDP) or the public portal PPF (Portail Public de Facturation).

Date	Obligation	Scope
September 1, 2026	Must send and receive e-invoices	Large enterprises (> €1.5bn turnover) and mid-sized (€250m–€1.5bn)
September 1, 2027	Must send and receive e-invoices	SMEs and micro-businesses

Accepted formats: Three formats accepted: Factur-X, CII, and UBL. Factur-X is the dominant choice for most French businesses because it maintains the familiar PDF invoice appearance while embedding the required XML data layer.

What InvoiceXML supports

PDF to Factur-X → Validate Factur-X → Create Factur-X → Extract from Factur-X →

🇪🇸

Spain

🟡 Imminent

B2B e-invoicing · EN 16931 / Facturae · phased rollout

Spain's Crea y Crece law mandates B2B e-invoicing with a phased timeline. Once the technical regulation is officially published, companies with turnover > €8 million must comply within 12 months, and all others within 24 months. Most observers anticipate a 2026–2027 phased rollout. Accepted formats: EN 16931-compliant XML, with national Facturae format also recognised.

What InvoiceXML supports

The final technical regulation is not yet published. EN 16931-compliant CII and UBL are expected to be accepted, verify requirements once the regulation is finalised.

PDF to CII → Validate CII → Create CII → PDF to UBL → Validate UBL → Create UBL →

🇩🇰

Denmark

🟡 Imminent

B2B + digital bookkeeping · Peppol · phased from January 2026

Denmark's Bookkeeping Act introduces digital bookkeeping requirements with Peppol alignment. Businesses above DKK 300,000 annual turnover must comply. Peppol-based e-invoicing is the recommended approach. Full B2B mandate details still being finalised.

What InvoiceXML supports

PDF to UBL → Validate UBL → Create UBL →

🇸🇰

Slovakia

🟡 Imminent

B2B e-invoicing · EN 16931 · 2026

Slovakia is extending its existing B2G e-invoicing requirement to B2B transactions in 2026. EN 16931-compliant formats.

What InvoiceXML supports

PDF to CII → Validate CII → Create CII → PDF to UBL → Validate UBL → Create UBL →

🔵 Announced mandates, confirmed, coming 2027–2028

🇩🇪

Germany, B2B issuing (full)

🔵 Announced

January 2027 / January 2028

As noted above: January 2027 for businesses > €800k turnover, January 2028 for all businesses.

🔵 Announced

B2B e-invoicing · myDATA platform · from 2026

Greece's myDATA platform mandate extends to cover all B2B e-invoicing. Full scope and format details to be confirmed.

🇳🇴

Norway, B2B

🔵 Announced

B2B mandate expected by 2027 · Peppol BIS

Norway's B2G Peppol mandate is already active. B2B e-invoicing is expected to become mandatory by 2027.

What InvoiceXML supports

PDF to UBL → Validate UBL (EHF) → Create UBL →

🇲🇾

Malaysia

🟢 Active

B2B + B2G · MyInvois · mandatory since 2025

Malaysia's MyInvois platform mandate covers all transactions. Based on a Peppol-aligned UBL format.

What InvoiceXML supports

PDF to UBL → Validate UBL → Create UBL →

🔵 Announced mandates, 2029–2030

🇬🇧

United Kingdom

🔵 Announced

B2B + B2G e-invoicing · Peppol / UBL · April 2029

The UK government confirmed mandatory B2B and B2G e-invoicing from April 2029 at the November 2025 Autumn Budget. The implementation follows a decentralised four-corner Peppol-like model, businesses exchange structured invoices through accredited access points, with no direct reporting to HMRC in the initial phase.

Key details:

Phased rollout: large businesses first, SMEs to follow
Expected format: Peppol-aligned UBL / EN 16931-compatible XML
No e-reporting to HMRC initially, invoice exchange only
Technical standards to be published in 2026 Budget
B2G already mandatory via Peppol for NHS and public sector since 2020

What InvoiceXML supports

Final technical standards are expected in the 2026 Budget. Peppol-aligned UBL is the anticipated format, verify requirements once confirmed by HMRC.

PDF to UBL → Validate UBL → Create UBL →

🇪🇺

EU ViDA, Cross-border digital reporting

🔵 Announced

Intra-EU B2B · EN 16931 · July 2030

The EU's VAT in the Digital Age (ViDA) directive was formally adopted in March 2025. From July 2030, all intra-Community B2B transactions must use EN 16931-compliant structured e-invoices with near-real-time digital reporting to national tax authorities. ViDA does not replace national mandates, it layers cross-border reporting obligations on top of them.

What ViDA means for developers: any system generating invoices for cross-border EU B2B transactions must produce EN 16931-compliant output by 2030. The two accepted syntaxes are CII and UBL. ZUGFeRD/Factur-X (CII embedded in PDF/A-3) and Peppol UBL are both ViDA-compliant.

What InvoiceXML supports

PDF to CII → Validate CII → Create CII → PDF to UBL → Validate UBL → Create UBL →

⚪ Strong voluntary adoption (no mandate yet)

Country	Network	Format	Notes
Netherlands (B2B)	Peppol	Peppol BIS 3.0 (UBL)	Widespread voluntary adoption; monitoring ViDA
Sweden	Peppol	PEPPOL BIS	Strong public sector adoption since 2019
Finland	Peppol / Finvoice	UBL / Finvoice	B2G Peppol required; B2B Finvoice widely used
Austria	Peppol	Peppol BIS	B2G via Peppol; B2B voluntary
Australia	Peppol	Peppol BIS (UBL)	410,000+ businesses on Peppol; B2B voluntary
Singapore	Peppol InvoiceNow	UBL	GST InvoiceNow phased mandate for GST-registered businesses
Japan	Peppol	JP PINT	B2G Peppol adoption growing; voluntary B2B
New Zealand	Peppol	Peppol BIS	Strong B2G adoption; B2B voluntary

Format reference by country

Quick lookup for B2B and B2G format requirements across all tracked jurisdictions.

Country	B2B Format	B2G Format	Network	Mandate active
🇩🇪 Germany	ZUGFeRD, XRechnung (EN 16931)	XRechnung	Peppol / ZRE / OZG-RE	✓ Receiving; Issuing 2027/28
🇫🇷 France	Factur-X, UBL, CII	Chorus Pro	PPF / PDP	✓ B2G; B2B Sept 2026
🇧🇪 Belgium	Peppol BIS 3.0 (UBL)	Peppol BIS 3.0	Peppol	✓ Jan 2026
🇮🇹 Italy	FatturaPA	FatturaPA	SDI (clearance)	✓ Since 2019
🇵🇱 Poland	KSeF XML	KSeF XML	KSeF (clearance)	✓ Feb/Apr 2026
🇭🇷 Croatia	EN 16931	EN 16931	National	✓ Jan 2026
🇷🇴 Romania	RO e-Factura	RO e-Factura	National	✓ Since 2024
🇷🇸 Serbia	SEF XML	SEF XML	SEF	✓ Since 2023
🇵🇹 Portugal	CIUS-PT (EN 16931)	CIUS-PT	Peppol	✓ B2G active; B2B 2027
🇳🇱 Netherlands	Peppol BIS 3.0	Peppol BIS 3.0	Peppol	B2G only
🇳🇴 Norway	EHF (Peppol BIS)	EHF (Peppol BIS)	Peppol	B2G; B2B ~2027
🇩🇰 Denmark	Peppol BIS	OIOUBL / Peppol	Peppol	Phased 2026
🇱🇹 Lithuania	Peppol BIS 3.0	Peppol BIS 3.0	Peppol	✓ B2G since 2019
🇬🇷 Greece	EN 16931	EN 16931	myDATA	In progress
🇱🇻 Latvia	EN 16931	EN 16931	National	B2G 2026; B2B 2028
🇬🇧 UK	Peppol / UBL (TBC)	Peppol	Peppol	April 2029
🇪🇸 Spain	EN 16931 / Facturae	EN 16931	National	2026–2027
🇦🇪 UAE	PINT AE (Peppol)	PINT AE	Peppol	Pilot July 2026
🇲🇾 Malaysia	MyInvois UBL	MyInvois UBL	MyInvois	✓ Since 2025
🇸🇬 Singapore	Peppol InvoiceNow	Peppol InvoiceNow	Peppol	Phased
🇦🇺 Australia	Peppol BIS (UBL)	Peppol BIS	Peppol	Voluntary
🇯🇵 Japan	JP PINT (UBL)	JP PINT	Peppol	B2G growing

The ViDA timeline in detail

ViDA is the most significant change to European VAT law since the introduction of the single market. Formally adopted in March 2025, it creates a phased harmonisation of digital invoicing and reporting across all 27 EU member states:

2025–2026

Member states may introduce national e-invoicing mandates without EU prior authorisation, the derogation requirement that previously applied is removed. This is what enabled Germany, Belgium, France, and Poland to proceed with their mandates.

2028

Member states must accept EN 16931-compliant e-invoices. All national formats must be mappable to EN 16931.

July 2030

Mandatory near-real-time digital reporting for all intra-Community B2B transactions. Invoices must be EN 16931-compliant in either CII or UBL syntax. This creates a de facto cross-border e-invoicing mandate for any business selling across EU borders.

2035

Member states may require real-time reporting for domestic B2B transactions as well, aligned with the ViDA framework.

What ViDA means for your integration today: If you are building invoicing into a product used by European businesses, outputting EN 16931-compliant CII or UBL is the safest long-term investment. Both are already required by the two largest current mandates (Germany and France), and both satisfy the ViDA cross-border reporting requirement from 2030. ZUGFeRD and Factur-X (CII embedded in PDF/A-3) satisfy ViDA for businesses that also need human-readable output.

How InvoiceXML helps you comply

InvoiceXML's REST API covers all EN 16931-compliant formats relevant to the European and international mandate landscape:

For Germany

ZUGFeRD (B2B hybrid) and XRechnung (B2G pure XML), both CII and UBL syntax, all profiles from MINIMUM to EXTENDED. The only format in your mandate toolkit that requires external data (the Leitweg-ID) is XRechnung B2G, the API validates and flags this immediately rather than producing silently invalid output.

For France

Factur-X (PDF/A-3 + CII XML), the dominant format for the September 2026 B2B mandate. Validated against the official FeRD/FNFE Schematron and PDF/A-3b conformance before delivery.

For Belgium and Peppol markets

UBL 2.1 in Peppol BIS Billing 3.0 and all national CIUS profiles (NLCIUS, EHF, PINT). Automatic CustomizationID detection means a single endpoint handles invoices from Belgian, Dutch, Norwegian, and international Peppol trading partners.

For cross-border and ViDA

Both CII and UBL are supported for conversion, creation, validation, and extraction. Converting between syntaxes for cross-border flows (CII from ZUGFeRD → UBL for Peppol) is a single API call.

Explore the full API Start free trial

Frequently asked questions

Which format should I use if I sell to businesses in multiple EU countries?

EN 16931-compliant CII or UBL covers the broadest mandate range. For Germany and France, CII (as ZUGFeRD or Factur-X) is the natural choice. For Belgium, Netherlands, and Peppol-based markets, UBL is required. The most future-proof architecture is to generate EN 16931 as your canonical format and convert to the target syntax on demand, which InvoiceXML's API supports directly.

Does ViDA replace national mandates like XRechnung or Factur-X?

No. ViDA adds cross-border digital reporting obligations on top of existing national mandates. Germany's XRechnung, France's Factur-X, and Belgium's Peppol BIS requirement all remain in force alongside ViDA. Businesses with operations in multiple EU countries will need to comply with both the national mandate of each country they operate in and the ViDA cross-border reporting requirements from 2030.

Is ZUGFeRD compliant with ViDA?

Yes. ZUGFeRD 2.x and Factur-X 1.x embed CII XML conforming to EN 16931, the exact standard ViDA requires. The PDF/A-3 wrapper is permitted under ViDA as long as the embedded XML is EN 16931-compliant. The hybrid format satisfies both the German mandate and the ViDA cross-border requirement.

Do I need a Peppol access point to comply with Belgium's mandate?

Yes. Belgium mandates not only the Peppol BIS 3.0 UBL format but also the Peppol four-corner delivery network. You cannot email a Peppol BIS invoice to a Belgian trading partner and consider yourself compliant, the invoice must be transmitted through a registered Peppol access point. InvoiceXML generates the compliant UBL document; transmission via a Peppol access point is a separate infrastructure requirement.

When does the UK mandate apply to small businesses?

The UK's April 2029 mandate will be phased, starting with large businesses. HMRC will publish phasing details at the November 2026 Budget. Small and medium businesses are expected to have additional time beyond April 2029, but the exact threshold has not yet been confirmed.

Last updated May 2026. Mandate deadlines and format requirements change frequently. InvoiceXML maintains this page as a reference resource, verify current requirements with a qualified tax advisor before making compliance decisions. Contact us if you identify information that needs updating.