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E-invoice deadline check
Choose a country, company size and type of customer. You will see detected obligations (receiving, issuing, reporting), the start date, the format and the status – each with an official source and the date we checked it.
Detected obligations
Detected obligations: 33
Status: in force = already applies; adopted = law passed, applies later; draft = announced, not yet law. “Large” follows each country’s own definition – see the threshold under “Who”.
| Country | Customers | Obligation | Who | From | Format | Status | Source |
|---|---|---|---|---|---|---|---|
| Belgium | B2B | issue e-invoices receive e-invoices | VAT-registered businesses | 01.01.2026 | Peppol BIS Billing 3.0 (EN 16931) | in force | source checked 29.10.2026 |
| Belgium | B2B | report invoice data to the tax authority | VAT-registered businesses | 01.01.2028 | Peppol (e-reporting) | adopted, applies later | source checked 29.10.2026 |
| Poland | B2B/B2G | receive e-invoices | VAT-registered businesses | 01.02.2026 | KSeF (FA(3)) | in force | source checked 29.10.2026 |
| Poland | B2B/B2G | issue e-invoices | large companies > 200 000 000 PLN (2024) | 01.02.2026 | KSeF (FA(3)) | in force | source checked 29.10.2026 |
| Poland | B2B/B2G | issue e-invoices | small, medium and micro companies | 01.04.2026 | KSeF (FA(3)) | in force | source checked 29.10.2026 |
| Poland | B2B/B2G | issue e-invoices | small, medium and micro companies ≤ 10 000 PLN / 1 m Also from 1.01.2027: invoices from cash registers end. Draft law (Sejm print 3245, status 29.10.2026): penalties for KSeF errors from 1.01.2028; the obligation from 1.01.2027 is unchanged. | 01.01.2027 | KSeF (FA(3)) | adopted, applies later | source checked 29.10.2026 |
| France | B2B | receive e-invoices | VAT-registered businesses | 01.09.2026 | Factur-X, UBL, CII | in force | source checked 29.10.2026 |
| France | B2B | issue e-invoices report invoice data to the tax authority | large companies | 01.09.2026 | Factur-X, UBL, CII | in force | source checked 29.10.2026 |
| France | B2B | issue e-invoices report invoice data to the tax authority | small, medium and micro companies | 01.09.2027 | Factur-X, UBL, CII | adopted, applies later | source checked 29.10.2026 |
| Germany | B2B | receive e-invoices | all businesses | 01.01.2025 | XRechnung, ZUGFeRD (EN 16931) | in force | source checked 29.10.2026 |
| Germany | B2B | issue e-invoices | large companies > 800 000 € | 01.01.2027 | XRechnung, ZUGFeRD (EN 16931) | adopted, applies later | source checked 29.10.2026 |
| Germany | B2B | issue e-invoices | small, medium and micro companies ≤ 800 000 € | 01.01.2028 | XRechnung, ZUGFeRD (EN 16931) | adopted, applies later | source checked 29.10.2026 |
| Slovakia | B2B/B2G | issue e-invoices | VAT-registered businesses | 01.01.2027 | Peppol BIS 3.0 / UBL (EN 16931) | adopted, applies later | source checked 29.10.2026 |
| Slovakia | B2B/B2G | receive e-invoices | all businesses | 01.01.2027 | Peppol BIS 3.0 / UBL (EN 16931) | adopted, applies later | source checked 29.10.2026 |
| Croatia | B2B/B2G | issue e-invoices receive e-invoices report invoice data to the tax authority | VAT-registered businesses | 01.01.2026 | eRačun (EN 16931, HR CIUS) | in force | source checked 29.10.2026 |
| Croatia | B2B/B2G | receive e-invoices | businesses outside the VAT system | 01.01.2026 | eRačun (EN 16931, HR CIUS) | in force | source checked 29.10.2026 |
| Croatia | B2B/B2G | issue e-invoices | businesses outside the VAT system | 01.01.2027 | eRačun (EN 16931, HR CIUS) | adopted, applies later | source checked 29.10.2026 |
| Ireland | B2B | issue e-invoices report invoice data to the tax authority | large companies | 01.11.2028 | Peppol (EN 16931) | draft | source checked 29.10.2026 |
| Ireland | B2B | receive e-invoices | all businesses | 01.11.2028 | Peppol (EN 16931) | draft | source checked 29.10.2026 |
| Ireland | B2B | issue e-invoices report invoice data to the tax authority | businesses with intra-EU B2B supplies or acquisitions | 01.11.2029 | Peppol (EN 16931) | draft | source checked 29.10.2026 |
| Romania | B2B | report invoice data to the tax authority | VAT-registered businesses | 01.01.2024 | RO e-Factura (UBL/CII, RO_CIUS) | in force | source checked 29.10.2026 |
| Romania | B2B | issue e-invoices | VAT-registered businesses | 01.07.2024 | RO e-Factura (UBL/CII, RO_CIUS) | in force | source checked 29.10.2026 |
| Romania | B2C | report invoice data to the tax authority | VAT-registered businesses | 01.01.2025 | RO e-Factura (UBL/CII, RO_CIUS) | in force | source checked 29.10.2026 |
| Italy | B2B/B2C | issue e-invoices receive e-invoices | VAT-registered businesses | 01.01.2019 | FatturaPA XML (SdI) | in force | source checked 29.10.2026 |
| Spain | B2B | issue e-invoices receive e-invoices report invoice data to the tax authority | large companies > 8 000 000 € | 06.10.2027 | UBL, CII, Facturae, EDIFACT (EN 16931) | adopted, applies later | source checked 29.10.2026 |
| Spain | B2B | issue e-invoices receive e-invoices report invoice data to the tax authority | small, medium and micro companies | 06.10.2028 | UBL, CII, Facturae, EDIFACT (EN 16931) | adopted, applies later | source checked 29.10.2026 |
| Portugal | B2G | issue e-invoices | large companies | 01.01.2021 | CIUS-PT (EN 16931) | in force | source checked 29.10.2026 |
| Portugal | B2G | issue e-invoices | small, medium and micro companies | 01.01.2027 | CIUS-PT (EN 16931) | adopted, applies later | source checked 29.10.2026 |
| Portugal | B2G | issue e-invoices | small, medium and micro companies | 01.01.2028 | CIUS-PT (EN 16931) | draft | source checked 29.10.2026 |
| Greece | B2B/B2G | issue e-invoices receive e-invoices | large companies > 1 000 000 € (2023) | 02.03.2026 transition until 03.05.2026 | myDATA (provider / timologio) | in force | source checked 29.10.2026 |
| Greece | B2B/B2G | issue e-invoices receive e-invoices | small, medium and micro companies ≤ 1 000 000 € (2023) | 02.11.2026 transition until 31.01.2027 | myDATA (provider / timologio) | adopted, applies later | source checked 29.10.2026 |
| United Kingdom | B2B/B2G | issue e-invoices receive e-invoices | VAT-registered businesses Outside the EU – announced, legislation pending. | 01.04.2029 | Peppol | draft | source checked 29.10.2026 |
| European Union | B2B | issue e-invoices report invoice data to the tax authority | VAT-registered businesses | 01.07.2030 | EN 16931 (ViDA, Directive (EU) 2025/516) | adopted, applies later | source checked 29.10.2026 |
Information only, not legal advice. Dates come from official government and EU texts and can change – always open the source. We do not assess whether your business meets these rules.
Official sources
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