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European E-Invoicing: updates and upcoming deadlines

26.10.26
European E-Invoicing
Blog

European E-Invoicing: updates and upcoming deadlines

E-invoicing is reshaping tax compliance and invoicing processes across Europe. While some countries already operate well-established systems, others are introducing new requirements, with key deadlines approaching in 2026 and 2027.

For businesses operating across multiple markets, the challenge lies in navigating different regulatory timelines, technical standards, transmission platforms and tax reporting requirements.

France, Belgium and Poland are entering new phases of implementation, while Italy and Romania already have mature systems. Slovakia and Spain are preparing further changes, and the Netherlands, Hungary and Lithuania are following their own regulatory paths.

At EU level, the VAT in the Digital Age (ViDA) package, adopted in 2025, is driving greater convergence, with digital reporting requirements for cross-border B2B transactions scheduled to begin in 2030.

In this article, we review the key developments across our main markets, the deadlines businesses need to anticipate and the practical steps required to build a compliant, scalable e-invoicing framework.

 

International e-invoicing: where do the different countries stand?

Before looking at the upcoming deadlines, it is useful to distinguish between three categories of countries in which we operate:

  • Countries where e-invoicing is already mandatory;
  • Countries entering a new phase of mandatory e-invoicing in 2026–2027;
  • Countries where the framework remains largely voluntary, but which are preparing for change under the influence of ViDA.

 

France, Belgium, Italy, Romania and Poland, for example, are countries that have already implemented e-invoicing or e-reporting systems.

France : a major milestone on 1 September 2026

France reached a decisive milestone in the nationwide rollout of e-invoicing on 1 September 2026. This first phase marks the beginning of a gradual transformation in how invoices are exchanged between businesses established in France that are subject to VAT.

The timetable предусматривает two key stages:

  • 1 September 2026: All businesses within scope must be able to receive electronic invoices. Large companies and mid-sized enterprises (ETIs) must also issue electronic invoices for transactions covered by the reform.
  • 1 September 2027: The e-invoicing obligation will be extended to SMEs and micro-enterprises, which must also comply with the applicable e-reporting requirements for their transactions.

The French system relies on approved platforms to transmit electronic invoices and, depending on the transactions concerned, to submit data to the tax authorities.

For international businesses, the challenge goes beyond adapting invoice formats. It also involves organising incoming and outgoing invoice flows, incorporating e-reporting requirements, and ensuring compatibility between invoicing systems, ERP solutions and transmission platforms.

France is therefore entering a new operational phase, with the first deadline now in effect and a second milestone that SMEs and micro-enterprises need to prepare for now.

To find out more, read our newsletter dedicated to the French e-invoicing reform.

Belgium: B2B E-Invoicing goes live in 2026

Belgium is among the countries that reached this milestone in 2026.

Since 1 January 2026, Belgian businesses subject to VAT have been required to use structured electronic invoicing for B2B transactions falling within the scope of the reform. The system relies primarily on the Peppol network.

Key points to remember:

  • 1 January 2026: Structured B2B e-invoicing became mandatory;
  • Peppol: The preferred network for exchanging electronic invoices;
  • Receiving e-invoices: An integral part of the new requirements;
  • Businesses must therefore have a solution in place to manage both incoming and outgoing invoice flows.

The initial tolerance period granted during the rollout came to an end in 2026. E-invoicing is now a fully operational requirement.

Would you like to find out more? Explore our dedicated articles below 👇

Romania: an established e-invoicing framework

Romania has also implemented a particularly advanced system through RO e-Factura.

B2B e-invoicing has been mandatory since 1 January 2024, while the reporting of B2C transactions through RO e-Factura became mandatory on 1 January 2025.

The system is built around a national platform and a structured format that complies with the national RO_CIUS specifications.

Another significant change took effect in 2026: since 1 January 2026, the deadline for submitting invoices to the RO e-Factura system has been five working days, subject to the applicable rules governing invoice issuance deadlines.

Romania therefore illustrates a model in which the question is no longer whether to use electronic invoicing, but rather how to improve the speed, quality and automation of invoice transmission.

To find out more, explore our dedicated pages:

Poland: KSeF takes centre stage in 2026

Poland is one of the major e-invoicing projects of 2026.

The national KSeF 2.0 system is being rolled out in stages:

  • 1 February 2026: First phase for large businesses;
  • 1 April 2026: Extension to most businesses;
  • 1 January 2027: Final phase for businesses previously exempt, including the smallest businesses below certain thresholds.

Poland is therefore joining the group of countries that have opted for a highly structured national model built around a tax authority platform.

For businesses operating in Poland, 2026 is consequently less a year of preparation than one of implementation and stabilisation. Connecting to the system, adapting ERP systems, managing certificates and authorisations, handling rejected invoices and processing incoming invoice flows must now be treated as routine operational processes.

Italy: a well-established e-invoicing model

Italy is one of the most advanced e-invoicing markets in Europe.

Since January 2019, B2B and B2C e-invoicing has been mandatory for businesses within scope, with invoices transmitted through the Sistema di Interscambio (SdI). Since January 2024, the mandate has also covered businesses that were previously exempt due to their turnover levels.

The Italian model therefore follows a very different approach from that historically adopted in some other European countries: electronic invoices are directly integrated into the tax control and reporting framework.

For international businesses, Italy provides a clear example of the direction in which the market is gradually moving: an invoice is no longer simply a commercial document, but also a source of structured tax data.

 

Note: Slovakia is preparing to introduce its e-invoicing requirements on 1 January 2027, while Spain is progressing towards a B2B e-invoicing framework from 2027–2028.

Slovakia: the next major deadline is 1 January 2027

Slovakia is one of the countries to watch closely over the coming months.

The Slovak reform provides for new e-invoicing legislation to take effect from 1 January 2027. Implementation is based, in particular, on the Peppol network and the European standard EN 16931.

A voluntary implementation phase has been available since the second quarter of 2026, allowing businesses and software providers to prepare their systems.

For businesses affected by the reform, autumn 2026 is therefore a critical period. Systems need to be tested, invoice flows identified and technology partners selected well in advance to avoid last-minute compliance challenges.

Discover more in our dedicated newsletter.

Spain: the regulatory framework is taking shape

Spain’s B2B e-invoicing framework is becoming increasingly concrete, with the publication of Royal Decree 238/2026 in March 2026 marking a major step towards the implementation of mandatory electronic invoicing between businesses. The decree sets out the structure of the future B2B e-invoicing system and the role of the public platform.

The implementation timeline is based on two phases:

  • 12 months after the entry into force of the technical ministerial order for businesses with an annual turnover exceeding €8 million;
  • 24 months for all other businesses.

A draft ministerial order envisaged an entry into force on 1 October 2026, which would lead to the first B2B e-invoicing requirements in October 2027, followed by a full rollout in October 2028. However, these dates should be treated with caution until the final order is published in Spain’s Official State Gazette (BOE).

At the same time, Spain is also progressing with VERI*FACTU, which concerns invoicing software systems. The deadlines currently indicated by the tax authorities are 1 January 2027 for companies subject to corporation tax and 1 July 2027 for other taxpayers within scope.

It is therefore essential to distinguish between the two initiatives: VERI*FACTU governs how invoicing software operates, whereas the B2B reform governs the exchange of electronic invoices between businesses.

Find out more in our dedicated articles:

Other countries, including Hungary, the Netherlands and Lithuania, are following a different path, with tax reporting systems already in place or regulatory changes still under development. Although no general B2B e-invoicing mandate is currently in force in these three countries, their regulatory frameworks are expected to evolve, particularly under the influence of the EU’s VAT in the Digital Age (ViDA) package.

Hungary: no general B2B E-Invoicing mandate yet, but advanced Tax Reporting Requirements

Hungary follows a different approach.

The country does not currently require B2B e-invoicing across the board. However, it has operated a mandatory real-time invoice data reporting system for several years through the NAV Online Invoicing System. Since 2021, the scope of reporting has been extensive.

Hungary is therefore an interesting case: even without a general requirement to send structured electronic invoices to customers, the tax authorities already have access to a substantial amount of invoice data.

The country is also working towards evolving its framework in line with the EU’s VAT in the Digital Age (ViDA) initiative, with a move towards structured e-invoicing and digital reporting that are more closely aligned with the European EN 16931 standard.

Read our dedicated article on Hungary’s mandatory real-time invoice data reporting system: Hungary: Receipt reporting expands data submission requirements to the NAV.

The Netherlands: no national deadline in 2026, but a clear roadmap is emerging

The Netherlands is a particularly interesting case for international businesses.

In September 2026, the Dutch government announced its decision to implement e-invoicing and reporting for B2B transactions from 1 July 2030, in line with the EU’s VAT in the Digital Age (ViDA) initiative.

The Dutch plans also include requirements for domestic transactions: e-invoicing would become mandatory from 1 July 2030, followed by the introduction of the associated reporting requirements on 1 July 2031.

The timeline is therefore further out than in Belgium or France, but the direction is clear: the Dutch market must also be incorporated into medium-term European compliance strategies.

Lithuania: no general B2B E-Invoicing mandate yet

Lithuania is currently in a different position.

E-invoicing has been mandatory for public procurement since 2017, but there is currently no general B2B e-invoicing mandate in place.

However, this does not mean that Lithuania is outside the scope of Europe’s wider digital transformation. The implementation of the EU’s VAT in the Digital Age (ViDA) initiative and future European digital reporting requirements will gradually reshape the framework governing cross-border transactions.

Lithuania should therefore be regarded as a market to monitor closely, rather than one that currently requires the deployment of a national B2B e-invoicing solution.

 

ViDA: The Next European Milestone (2030)

Beyond national implementation timelines, one key European date is worth keeping in mind: 1 July 2030.

On this date, the EU’s VAT in the Digital Age (ViDA) initiative provides for the introduction of digital reporting requirements for cross-border B2B transactions within the European Union. Member States will need to have systems in place to support the digital reporting of data relating to these transactions.

Sources:

The shift towards digital tax reporting will therefore extend beyond the national mandates currently in place.

 

Key business challenges: building a system that can handle multiple regulatory requirements

For businesses operating across several European countries, the main challenge is no longer simply meeting individual compliance deadlines. It is building an architecture capable of managing different regulatory requirements through a single invoicing process.

Depending on the country and transaction, an invoice may need to be exchanged via Peppol in Belgium, submitted through KSeF in Poland, transmitted via SdI in Italy or RO e-Factura in Romania, processed through an approved platform in France, or reported to the tax authorities through a dedicated reporting system.

Formats, transmission channels, mandatory data fields, deadlines and validation rules can all vary.

1. Map invoice flows by country

Start by mapping invoice flows rather than looking at e-invoicing as a single, uniform requirement.

For each country, identify the entities involved, the transaction type (B2B, B2C or B2G), the applicable VAT rules, reporting obligations, required formats, transmission channels and deadlines.

This is particularly important for businesses operating through multiple European entities or VAT registrations.

2. Move from PDFs to structured Data

The direction of travel is clear: a PDF sent by email is no longer enough in an increasingly regulated e-invoicing environment.

Invoices are becoming structured data that can be processed automatically by ERP systems, accounting software and tax authorities. The European standard EN 16931 supports greater harmonisation, although national specifications and platforms remain in place.

Businesses should therefore establish a standardised invoice data model that can accommodate country-specific requirements.

3. Prepare for incoming invoices

Receiving e-invoices is just as important as issuing them. Businesses need systems that can receive, validate, process and archive electronic invoices, even where the obligation to issue them has not yet taken effect.

France provides a clear example: since 1 September 2026, all businesses within scope must be able to receive e-invoices.

4. Integrate e-reporting into the same architecture

E-invoicing and e-reporting are two distinct but increasingly interconnected requirements.

While e-invoicing governs the exchange of invoices, e-reporting involves transmitting relevant transaction data to the tax authorities. France, Italy and Romania illustrate how these obligations can form part of a wider digital tax framework.

A robust international solution must therefore manage not only invoice exchange, but also the accurate and timely transmission of the required tax data.

5. Plan ahead of regulatory deadlines

A legal deadline is not the same as a realistic implementation timeline. Businesses should allow sufficient time for regulatory analysis, system configuration, integration, testing and training.

A practical implementation roadmap could look like this:

  • 12–9 months before go-live: Assess regulatory requirements, map invoice flows and define the target architecture.
  • 9–6 months before go-live: Select technology partners, define data mappings and adapt ERP and invoicing systems.
  • 6–3 months before go-live: Complete integration and end-to-end testing, including credit notes, advance payments, reverse-charge transactions and VAT exemptions.
  • 3–1 months before go-live: Validate processes, train teams and prepare support and exception-handling procedures.
  • After go-live: Monitor rejected invoices, transmission statuses and data quality, while maintaining ongoing regulatory monitoring.

The objective is to move from a reactive, country-by-country approach to a scalable European e-invoicing strategy that combines a common technical foundation with the flexibility to meet local requirements.

 

Conclusion : from national reforms to a more integrated European framework

Europe’s e-invoicing landscape remains fragmented, but the overall direction of travel is becoming increasingly clear.

Italy and Romania already have well-established systems in place. Belgium introduced mandatory B2B e-invoicing in 2026, while Poland is rolling out KSeF. France has entered the first phase of its nationwide rollout, Slovakia is preparing for its January 2027 mandate, and Spain is progressing towards its B2B framework. The Netherlands has announced a roadmap towards 2030, while Hungary and Lithuania are gradually evolving within the wider European regulatory landscape.

For international businesses, the question is no longer whether e-invoicing will become more widespread, but how to build a flexible framework that can accommodate regulations evolving at different speeds and according to different national models.

In the short term, 2027 will be a key year, with major milestones in France, Slovakia, Poland and Spain, alongside further developments in national tax reporting systems.

Looking further ahead, 2030 represents the next major European milestone, with the introduction of ViDA’s digital reporting requirements for cross-border B2B transactions.

For businesses operating across multiple countries, the challenge is twofold: achieving compliance with national requirements today while building an architecture that can support greater European harmonisation tomorrow.

At Deveho, we are committed to helping businesses navigate this transition by providing the guidance and insights they need to understand and prepare for regulatory change across Europe.

Would you like to explore a particular topic in more detail? Feel free to contact us.

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Stay informed: e-invoicing is evolving rapidly across Europe, and we will continue to help you understand these changes and prepare for what comes next.