{"id":40645,"date":"2025-06-30T10:57:38","date_gmt":"2025-06-30T08:57:38","guid":{"rendered":"https:\/\/deveho.com\/?p=40645"},"modified":"2026-02-06T11:17:24","modified_gmt":"2026-02-06T09:17:24","slug":"e-invoicing-in-europe","status":"publish","type":"post","link":"https:\/\/deveho.com\/pl\/aktualnosci\/e-invoicing-in-europe\/","title":{"rendered":"E-invoicing in Europe: Accelerating towards compliance"},"content":{"rendered":"<br \/>\n<h2>E-invoicing in Europe: Obligations, formats and country-specific timelines<\/h2>\n<p>E-invoicing is progressively becoming a legal requirement across Europe. Driven by initiatives such as ViDA and supported by standards like Peppol and Factur-X, EU member states are working towards harmonised systems. However, each country is progressing at its own pace and has its own specificities. This article provides an overview of the key obligations, formats and deadlines to help businesses prepare for this major shift.<\/p>\n<h3>E-invoicing in Europe: The Regulatory Landscape, Standard Formats and Compliance Challenges by 2030<\/h3>\n<p><p data-start=\"275\" data-end=\"582\">Electronic invoicing is steadily becoming the norm throughout Europe. Led by national initiatives and European programmes such as <strong>ViDA<\/strong> (VAT in the Digital Age), this transition aims to modernise VAT management, combat fraud, and simplify business transactions.<\/p>\n<p>However, with diverging national timelines, mandated formats, exchange platforms, and fiscal reporting requirements, companies must navigate a fragmented landscape. When anticipated effectively, however, this transformation can become a powerful driver of operational efficiency and competitiveness.<\/p>\n<\/p>\n<h3><red>The pillars of e-invoicing in Europe<\/red><\/h3>\n<p><h4 data-start=\"428\" data-end=\"834\"><strong data-start=\"428\" data-end=\"479\">Peppol (Pan-European Public Procurement Online)<\/strong><\/h4>\n<p data-start=\"1188\" data-end=\"1376\">Peppol is a secure network that facilitates the standardised exchange of electronic documents, such as invoices and purchase orders, between companies and public administrations.<\/p>\n<p>It is based on:<\/p>\n<ul>\n<li><strong>A common format:<\/strong> Peppol BIS;<\/li>\n<li><strong>A central addressing system<\/strong>;<\/li>\n<li><strong>International interoperability,<\/strong> initially in B2G and progressively extended to B2B exchanges.<\/li>\n<\/ul>\n<h4 data-start=\"836\" data-end=\"1002\"><strong data-start=\"836\" data-end=\"869\">ViDA (VAT in the Digital Age)<\/strong><\/h4>\n<p>Led by the European Commission, ViDA aims to digitise and modernise VAT processes. Key proposals include:<\/p>\n<ul>\n<li>Mandatory e-invoicing for intra-EU transactions;<\/li>\n<li>A harmonised invoice format inspired by Peppol;<\/li>\n<li>EU-wide standardised e-reporting.<\/li>\n<\/ul>\n<p>Implementation is expected to take place between 2028 and 2030.<\/p>\n<h4 data-start=\"1222\" data-end=\"1394\">Common e-invoice formats<\/h4>\n<table>\n<tbody>\n<tr>\n<td width=\"302\">Format<\/td>\n<td width=\"302\">Description<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">Factur-X<\/td>\n<td width=\"302\">Franco-German hybrid format combining a human-readable PDF and structured XML<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">UBL<\/td>\n<td width=\"302\">Standard XML language for business documents, used in multiple countries<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">CII<\/td>\n<td width=\"302\">XML format developed by UN\/CEFACT, interoperable across industries<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 data-start=\"1809\" data-end=\"2041\">The role of e-reporting in reform<\/h4>\n<p>Alongside e-invoicing, <strong>e-reporting<\/strong> is becoming a key tool for tax authorities. It involves the automated transmission of invoicing data (including B2C and export transactions), often in real time or within a short timeframe.<\/p>\n<p>Examples:<\/p>\n<ul>\n<li><strong>Hungary:<\/strong> Real-time e-reporting since 2018;<\/li>\n<li><strong>France:<\/strong> E-reporting will be integrated with mandatory e-invoicing from 2026.<\/li>\n<\/ul>\n<h4 data-start=\"1809\" data-end=\"2041\">For more information on terms such as:<\/h4>\n<ul>\n<li data-start=\"1809\" data-end=\"2041\">PPF (Public Invoicing Portal) ;<\/li>\n<li data-start=\"1809\" data-end=\"2041\"><b>Approved Platform (AP)<\/b> (ex PDP &#8211; Partner Dematerialisation Platform).<\/li>\n<\/ul>\n<blockquote>\n<p>Please refer to our dedicated article on e-invoicing in France <a href=\"https:\/\/deveho.com\/uncategorized\/facturation-electronique-en-france\/\"><strong>Here\u00a0<\/strong><\/a><\/p>\n<\/blockquote>\n<p data-start=\"2294\" data-end=\"2516\">\n<h3><red>Country-specific obligations and timelines<\/red><\/h3>\n<p><p data-start=\"0\" data-end=\"118\">European countries are progressing at different speeds. The following is a summary of current or upcoming obligations:<\/p>\n<div class=\"TyagGW_tableContainer\">\n<div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"120\" data-end=\"1176\" data-is-last-node=\"\" data-is-only-node=\"\">\n<thead data-start=\"120\" data-end=\"177\">\n<tr data-start=\"120\" data-end=\"177\">\n<th class=\"\" data-start=\"120\" data-end=\"130\" data-col-size=\"sm\">Country<\/th>\n<th class=\"\" data-start=\"130\" data-end=\"143\" data-col-size=\"sm\">Obligation<\/th>\n<th class=\"\" data-start=\"143\" data-end=\"160\" data-col-size=\"sm\">Effective Date<\/th>\n<th class=\"\" data-start=\"160\" data-end=\"177\" data-col-size=\"md\">Key Specifics<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"236\" data-end=\"1176\" data-is-last-node=\"\">\n<tr data-start=\"236\" data-end=\"333\">\n<td data-start=\"236\" data-end=\"244\" data-col-size=\"sm\">Italy<\/td>\n<td data-start=\"244\" data-end=\"278\" data-col-size=\"sm\">Mandatory B2B &amp; B2G e-invoicing<\/td>\n<td data-col-size=\"sm\" data-start=\"278\" data-end=\"291\">Since 2019<\/td>\n<td data-col-size=\"md\" data-start=\"291\" data-end=\"333\">FatturaPA format, transmission via SDI<\/td>\n<\/tr>\n<tr data-start=\"334\" data-end=\"424\">\n<td data-start=\"334\" data-end=\"343\" data-col-size=\"sm\">Poland<\/td>\n<td data-start=\"343\" data-end=\"367\" data-col-size=\"sm\">Mandatory e-invoicing<\/td>\n<td data-col-size=\"sm\" data-start=\"367\" data-end=\"384\">Feb.\u2013Apr. 2026<\/td>\n<td data-col-size=\"md\" data-start=\"384\" data-end=\"424\">KSeF platform, structured XML format<\/td>\n<\/tr>\n<tr data-start=\"425\" data-end=\"528\">\n<td data-start=\"425\" data-end=\"433\" data-col-size=\"sm\">Spain<\/td>\n<td data-start=\"433\" data-end=\"466\" data-col-size=\"sm\">B2B e-invoicing in preparation<\/td>\n<td data-col-size=\"sm\" data-start=\"466\" data-end=\"478\">2026\u20132028<\/td>\n<td data-col-size=\"md\" data-start=\"478\" data-end=\"528\">Progressive rollout, technical details pending<\/td>\n<\/tr>\n<tr data-start=\"529\" data-end=\"661\">\n<td data-start=\"529\" data-end=\"539\" data-col-size=\"sm\">Germany<\/td>\n<td data-col-size=\"sm\" data-start=\"539\" data-end=\"567\">Mandatory B2B e-invoicing<\/td>\n<td data-col-size=\"sm\" data-start=\"567\" data-end=\"579\">2025\u20132028<\/td>\n<td data-col-size=\"md\" data-start=\"579\" data-end=\"661\">Reception mandatory since 2025; issuance phased 2027\u20132028; XRechnung \/ ZUGFeRD<\/td>\n<\/tr>\n<tr data-start=\"662\" data-end=\"752\">\n<td data-start=\"662\" data-end=\"671\" data-col-size=\"sm\">France<\/td>\n<td data-col-size=\"sm\" data-start=\"671\" data-end=\"703\">B2B e-invoicing &amp; e-reporting<\/td>\n<td data-col-size=\"sm\" data-start=\"703\" data-end=\"721\">Sept. 2026\u20132027<\/td>\n<td data-col-size=\"md\" data-start=\"721\" data-end=\"752\">Public portal + PDP network<\/td>\n<\/tr>\n<tr data-start=\"753\" data-end=\"864\">\n<td data-start=\"753\" data-end=\"763\" data-col-size=\"sm\">Belgium<\/td>\n<td data-start=\"763\" data-end=\"794\" data-col-size=\"sm\">Mandatory B2G; B2B mandatory<\/td>\n<td data-col-size=\"sm\" data-start=\"794\" data-end=\"809\">January 2026<\/td>\n<td data-col-size=\"md\" data-start=\"809\" data-end=\"864\">Peppol-based e-invoicing extended to all businesses<\/td>\n<\/tr>\n<tr data-start=\"865\" data-end=\"971\">\n<td data-start=\"865\" data-end=\"879\" data-col-size=\"sm\">Netherlands<\/td>\n<td data-col-size=\"sm\" data-start=\"879\" data-end=\"908\">B2G e-invoicing via Peppol<\/td>\n<td data-col-size=\"sm\" data-start=\"908\" data-end=\"928\">Already in effect<\/td>\n<td data-col-size=\"md\" data-start=\"928\" data-end=\"971\">Strong Peppol adoption in public sector<\/td>\n<\/tr>\n<tr data-start=\"972\" data-end=\"1054\">\n<td data-start=\"972\" data-end=\"982\" data-col-size=\"sm\">Romania<\/td>\n<td data-col-size=\"sm\" data-start=\"982\" data-end=\"1010\">Mandatory B2B e-invoicing<\/td>\n<td data-col-size=\"sm\" data-start=\"1010\" data-end=\"1031\">Since January 2024<\/td>\n<td data-col-size=\"md\" data-start=\"1031\" data-end=\"1054\">RO e-Factura system<\/td>\n<\/tr>\n<tr data-start=\"1055\" data-end=\"1176\" data-is-last-node=\"\">\n<td data-start=\"1055\" data-end=\"1065\" data-col-size=\"sm\">Hungary<\/td>\n<td data-col-size=\"sm\" data-start=\"1065\" data-end=\"1101\">Real-time e-reporting (B2B &amp; B2C)<\/td>\n<td data-col-size=\"sm\" data-start=\"1101\" data-end=\"1114\">Since 2018<\/td>\n<td data-col-size=\"md\" data-start=\"1114\" data-end=\"1176\" data-is-last-node=\"\">No e-invoicing mandate, but instant data submission to NAV<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p class=\"\" data-start=\"97\" data-end=\"219\">These divergences mean that <strong>businesses must adapt their compliance strategies for each country,<\/strong> while avoiding the pitfall of creating technical silos.<\/p>\n<\/p>\n<h3><red>Zoom by country: practical details and technical requirements<\/red><\/h3>\n<p><h4><strong>Romania<\/strong><\/h4>\n<p>From 1 January 2024, e-invoicing will be mandatory for all Romanian companies, regardless of their VAT status. The national<strong> RO E-Factura system<\/strong> uses a structured XML format and invoices must be submitted within five working days. From July 2024 onwards, only invoices submitted via the RO E-Factura system will be recognised for tax purposes in B2B transactions.<\/p>\n<p>In the meantime, the RO E-Transport system is being expanded to cover international flows, and penalties will be introduced in July 2024.<\/p>\n<p><strong>\u2705 Sage X3 is fully compliant<\/strong> with this system : both <b>outbound<\/b> and <b>inbound<\/b> invoice flows are available in X3.<\/p>\n<blockquote>\n<p>To learn more about e-invoicing in Romania :\u00a0\u00a0 <strong><a class=\"\" href=\"https:\/\/deveho.com\/pl\/uslugi\/e-invoicing\/e-invoicing-in-romania\/\" rel=\"noopener\" data-start=\"3092\" data-end=\"3144\">Click here.<\/a><\/strong><\/p>\n<p>Discover the RO E-Factura system, <a href=\"https:\/\/deveho.com\/pl\/uslugi\/e-invoicing\/e-invoicing-in-romania\/e-factura\/\"><strong>Click here.<\/strong><\/a><\/p>\n<\/blockquote>\n<h4 data-start=\"90\" data-end=\"182\"><strong data-start=\"90\" data-end=\"100\">Poland<\/strong><\/h4>\n<p data-start=\"90\" data-end=\"182\">Mandatory e-invoicing will be introduced in Poland through the KSeF platform:<\/p>\n<ul data-start=\"183\" data-end=\"376\">\n<li data-start=\"183\" data-end=\"234\">\n<p data-start=\"185\" data-end=\"234\">From <strong data-start=\"190\" data-end=\"209\">1 February 2026<\/strong> for large enterprises,<\/p>\n<\/li>\n<li data-start=\"235\" data-end=\"376\">\n<p data-start=\"237\" data-end=\"376\">From <strong data-start=\"242\" data-end=\"258\">1 April 2026<\/strong> for all other VAT taxpayers.<br data-start=\"287\" data-end=\"290\" \/>This requires a structured XML format and centralised submission to the tax authority.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"378\" data-end=\"454\">Businesses should start adapting their ERP systems now to ensure compliance.<\/p>\n<h4 data-start=\"456\" data-end=\"717\"><strong data-start=\"456\" data-end=\"465\">Spain<\/strong><\/h4>\n<p data-start=\"456\" data-end=\"717\">Spain has announced that B2B e-invoicing will become mandatory through a progressive rollout expected between <strong data-start=\"578\" data-end=\"595\">2026 and 2028<\/strong>. While the final technical details are still being finalised, companies are encouraged to prepare for system adjustments.<\/p>\n<p data-start=\"719\" data-end=\"785\">The reform will rely on an interoperable model inspired by Peppol.<\/p>\n<h4 data-start=\"787\" data-end=\"1048\"><strong data-start=\"787\" data-end=\"798\">Hungary<\/strong><\/h4>\n<p data-start=\"787\" data-end=\"1048\">Although e-invoicing is not compulsory in Hungary, real-time e-reporting has been required for all B2B and B2C invoices via the NAV system since 2018. This involves the immediate transmission of tax data via an API; the invoice itself is not sent.<\/p>\n<p data-start=\"1050\" data-end=\"1123\">RTIR (Real-Time Invoice Reporting) has been mandatory since January 2021.<\/p>\n<p data-start=\"1125\" data-end=\"1178\" data-is-last-node=\"\" data-is-only-node=\"\">\u2705 Compliant: RTIR 3.0 XML version is available in X3.<\/p>\n<h4 data-start=\"4362\" data-end=\"4384\"><strong data-start=\"4372\" data-end=\"4382\">France<\/strong><\/h4>\n<p>From 2026, France will extend<strong> mandatory e-invoicing and e-reporting to all businesses.<\/strong> Led by the DGFiP, the reform is built on a three-tier structure:<\/p>\n<ul>\n<li>The Public Invoicing Portal (PPF)<\/li>\n<li><b>Approved Platform (AP) <\/b><em>ex PDP<\/em><\/li>\n<li>A centralised directory<\/li>\n<\/ul>\n<p>The timeline varies by company size, with SMEs required to issue e-invoices from 2027. Supported structured formats include <strong>Factur-X, UBL, and CII.<\/strong><\/p>\n<p>Sage, as a <strong>certified <b>Approved Platform (AP)<\/b>,<\/strong> offers a fully integrated and compliant solution.<\/p>\n<blockquote>\n<p data-start=\"4730\" data-end=\"5036\"><strong>Read\u00a0our article on e-invoicing in France <a href=\"https:\/\/deveho.com\/uncategorized\/facturation-electronique-en-france\/\">Click here<\/a><\/strong><\/p>\n<\/blockquote>\n<h3><red>Security, GDPR and interoperability<\/red><\/h3>\n<p><h4 data-start=\"4387\" data-end=\"4437\">Cybersecurity and data protection<\/h4>\n<p data-start=\"4439\" data-end=\"4540\">Digital invoicing raises critical concerns around <strong>confidentiality and security<\/strong> :<\/p>\n<ul>\n<li>Sensitive invoice data (prices, VAT and client identities) must be protected.<\/li>\n<li>Storage must comply with <strong>GDPR<\/strong>.<\/li>\n<li>There is a risk of fraud or identity theft via forged electronic documents.<\/li>\n<\/ul>\n<h4 data-start=\"4725\" data-end=\"4780\">Interoperability of formats and systems<\/h4>\n<p data-start=\"4782\" data-end=\"4865\">Businesses must ensure that their ERP and invoicing tools:<\/p>\n<ul>\n<li>Support all required formats (Factur-X, UBL, CII);<\/li>\n<li>Are <strong>compatible with national systems<\/strong> (SDI, KSeF, RO E-Factura, etc.).<\/li>\n<li>Include connectors to PDPs or public portals.<\/li>\n<\/ul>\n<h3><red>What does it mean for businesses?<\/red><\/h3>\n<p><p data-start=\"5111\" data-end=\"5146\">For companies operating in multiple countries, adapting to these varying requirements can create significant governance challenges. Even if you&#8217;re operating in just one country, you still have to stay on top of local compliance rules.<\/p>\n<h4 data-start=\"5111\" data-end=\"5146\">SMEs and microenterprises: A Unique Challenge<\/h4>\n<ul>\n<li data-start=\"5150\" data-end=\"5190\">Less prepared, often without a suitable ERP;<\/li>\n<li data-start=\"5150\" data-end=\"5190\">Less informed about technical requirements;<\/li>\n<li data-start=\"5150\" data-end=\"5190\">Need for greater support from partners or editors.<\/li>\n<\/ul>\n<h4 data-start=\"5310\" data-end=\"5355\">Integrators and ERP: a strategic role<\/h4>\n<ul>\n<li>Centralise invoicing flows.<\/li>\n<li>Offer native e-invoicing connectors.<\/li>\n<li>Ensure ongoing updates to comply with regulatory changes.<\/li>\n<\/ul>\n<h3><red>How can you prepare effectively?<\/red><\/h3>\n<p><p data-start=\"5530\" data-end=\"5600\">Here is a checklist to guide you through <strong>the transition to e-invoicing<\/strong>:<\/p>\n<p data-start=\"5602\" data-end=\"6024\">\u2705 Identify the countries relevant to your transactions.<br \/>\n\u2705 Map your invoicing flows (clients, suppliers, B2B, B2C, etc.).<br \/>\n\u2705\u00a0Check ERP compatibility (e.g. Sage X3) with the required formats.<br \/>\n\u2705 Select a certified Partner Dematerialisation Platform (PDP).<br \/>\n\u2705 Train your teams and adjust internal processes.<br \/>\n\u2705 Anticipate e-reporting requirements (e.g. export, B2C).<\/p>\n<\/p>\n<h3><red>Looking Ahead: Towards European Harmonisation?<\/red><\/h3>\n<p><p>The <strong>ViDA<\/strong> initiative plans to deliver the following by 2028\u20132030:<\/p>\n<ul>\n<li>A unified invoice format inspired by Peppol BIS;<\/li>\n<li>standardised VAT reporting across Member States;<\/li>\n<li>Interoperable platforms across borders.<\/li>\n<\/ul>\n<p>These plans represent a unique opportunity to simplify, automate and secure invoicing processes across Europe.<\/p>\n<p>In the meantime, <strong>the diversity of systems requires a country-specific approach without creating isolated technical architectures.<\/strong><\/p>\n<\/p>\n<h3><red>In conclusion:<\/red><\/h3>\n<p><p>The shift towards electronic invoicing across Europe is both <strong>essential and transformative.<\/strong> It requires:<\/p>\n<ul>\n<li>Technical investment;<\/li>\n<li>Ongoing regulatory monitoring;<\/li>\n<li>A tailored strategy for each jurisdiction.<\/li>\n<\/ul>\n<p data-start=\"6801\" data-end=\"6894\">However, it can also <strong>boost performance, compliance and competitiveness.<\/strong><\/p>\n<p data-start=\"6801\" data-end=\"6894\">As a <strong>certified Sage partner<\/strong>, we will support you throughout this transformation by providing you with tailored diagnostics and an <strong>integrated solution<\/strong> that will enable you to manage your<strong> compliance obligations<\/strong> with confidence.<\/p>\n<blockquote>\n<p><a href=\"https:\/\/deveho.com\/pl\/kontakt\/\">Contact us today to arrange a personalised assessment and customised deployment plan.<\/a><\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>All European companies will have to switch to e-invoicing by 2030. No more PDFs sent by email! Instead, there will be standardised formats, certified platforms and tax e-reporting. The reform is already underway. Read this article to discover the keys to understanding, anticipating and succeeding in this strategic change.<\/p>\n","protected":false},"author":34,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[149],"tags":[],"class_list":["post-40645","post","type-post","status-publish","format-standard","hentry","category-aktualnosci"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>E-invoicing in Europe, accelerating towards compliance - Deveho<\/title>\n<meta name=\"description\" content=\"E-invoicing in Europe: By 2030, all European companies will be required to adopt e-invoicing, using standardised formats and tax e-reporting.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/deveho.com\/pl\/aktualnosci\/e-invoicing-in-europe\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"E-invoicing in Europe, accelerating towards compliance - 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