E-Invoicing in the EU: what's changing, and when
Country by country, the EU is making structured electronic invoicing mandatory for domestic — and eventually cross-border — B2B and B2G transactions. Some countries already require it. Others are phasing it in through 2030. Find your country below.
Not a PDF. A structured data file.
An e-invoice is a machine-readable file — usually XML, in a format like UBL 2.1, CII, or a country-specific variant — sent directly between accounting systems, often through a network like Peppol or a government platform. A PDF attached to an email is not an e-invoice under these mandates, even though it looks like one.
Most countries are building toward the EU's ViDA (VAT in the Digital Age) reform, which will require structured e-invoicing and near real-time digital reporting for intra-EU B2B transactions by 2030. Several member states are moving early with their own domestic mandates first.
Click a country for the details
Dates, scope, and the required format for each — tap any row.
Coverage is reviewed and updated as mandates are confirmed. This page is for orientation only — verify final requirements with a qualified adviser before you build.
E-invoicing FAQs
Is a PDF invoice good enough?
Under these mandates, no. A PDF is an image of an invoice, not structured data a tax authority's system can read automatically. You need a genuine machine-readable format such as UBL 2.1, CII, or a local variant like XRechnung or FatturaPA.
What is Peppol?
Peppol is a decentralised international network for exchanging e-invoices and other business documents through accredited access points. Several EU countries use it directly; others run their own national platform instead (like Italy's SDI or Poland's KSeF).
Does this affect B2C sales too?
Mostly no — almost every mandate targets B2B and B2G transactions first. A handful of countries (Italy, Romania) already extend requirements toward B2C, and reporting obligations can apply even where full e-invoicing doesn't.
What is ViDA?
VAT in the Digital Age — the EU's reform package that will require structured e-invoicing and near real-time digital reporting for cross-border B2B transactions across all member states, with the core digital-reporting requirement landing by 2030.
Not sure which mandate applies to you?
Tell us where you're established, where you sell, and what accounting system you run — we'll map out exactly what you need and by when.
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