Last modified on 2025-12-23 in e-invoicing
E-invoicing in Europe continues to evolve rapidly due to the ViDA package and Directive 2014/55/EU. Through these initiatives, different countries across the EU are implementing mandatory e-invoicing and digital reporting requirements at an accelerating pace.
An electronic invoice, or e-invoice, is one that is issued, communicated, received, and processed electronically. From the time the issuer creates it until the recipient processes it, the whole life cycle of the document is digital. It is important to note that not all digital invoices are e-invoices and PDF invoices do not qualify as structured e-invoices under the new standards.
For years, the European Union has been working towards digitalization and expanding e-Procurement. As a result, EU Directive 2014/55/EU was created, and it officially took effect on April 16, 2019.
This directive mandates that all public administrations in Europe must be capable of receiving and processing B2G invoices in electronic format from their suppliers. Each Member State may adopt and implement this directive within its own legal framework.
Andorra (B2G only), Austria (B2G only), Bosnia and Herzegovina (draft 2025+), Bulgaria (SAF-T 2026), Cyprus, Czech Republic (B2G only), Denmark (2026 prep), Finland (B2G only), Greece, Liechtenstein (B2G only), Lithuania, Luxembourg, Malta, Monaco, Netherlands, Norway, Portugal, Sweden (~2030), Switzerland, UK (2029 consult).
Portal: Central Information System (CIS)
Format: UN/CEFACT (XML 16B), UBL 2.1
Tax Authority: Drejtoria e Përgjithshme e Tatimeve (General Directorate of Taxes – DPT)
Albania’s e-invoicing system is part of the national fiscalization (audit) system, which means all invoices B2G, B2B, and B2C must be reported in real time to the tax authority through the CIS platform. To issue e-invoices, businesses need an electronic certificate from AKSHI. Both sellers and buyers must keep these invoices for at least 5 years.
Portal: Govern d’Andorra e-invoicing portal
Format: UBL 2.1, Peppol BIS 3.0
Tax Authority: Ministry of Finance and Public Function (Govern d’Andorra)
On 1 October 2024, the Andorran government launched its official e-invoicing portal. From this date, suppliers can submit invoices electronically to public authorities using the required structured formats. B2B e-invoicing remains voluntary, with no announced mandate for private sector transactions.
Portal: Unternehmensserviceportal (USP) and e-Rechnung.gv.at
Format: ebInterface 6.0/4.3, Peppol BIS 3.0, UBL (EN 16931 compliant)
Tax Authority: Ministry of Finance (via FinanzOnline and BRZ platforms)
Since 2013, Austria enabled voluntary B2B e-invoicing with legal equivalence to paper via ICTKonG. Mandatory B2G started January 1, 2014 for federal suppliers through USP/e-Rechnung.gv.at, expanding fully by April 18, 2020 per EU Directive 2014/55/EU and BVergG 2018. B2B remains voluntary; recent updates deprecated older ebInterface versions.
Portal: NEFS (National Electronic Billing System) for B2G/future; certified providers/Peppol for cross-border.
Format: XML/UBL 2.1 (EN 16931 compliant) for B2G; SAF-T for reporting.
Tax Authority: National Revenue Agency (NRA).
Bulgaria mandates B2G e-invoicing since 2019 (Public Procurement Act/VAT Act), SAF-T phased from 2026 (State Budget 2025), with NEFS/XML, real-time fiscalization for B2C retail; voluntary B2B; fines BGN 3K-10K (doubled repeats); no full e-invoicing mandate yet.
Portal: CPF (Central Platform for Fiscalisation - B2G/B2B); EFS (Electronic Fiscal Systems - B2C).
Format: XML/UBL/Peppol BIS/JSON (EU compliant); digital signatures, unique verification numbers/QR codes, 11-year archiving.
Tax Authority: Federal Ministry of Finance / Indirect Taxation Authority.
Bosnia and Herzegovina mandates B2G/B2B/B2C e-invoicing via CPF/EFS (Draft Law 2024, public consultation to March 2025), with real-time reporting / validation/QR codes, structured formats (UBL/XML), fiscal devices for B2C retail; no SAF-T (electronic VAT returns); significant penalties for non-compliance; EU-aligned for cross-border.
Portal: Mercurius (B2G), Hermes (B2B)
Format: Peppol BIS 3.0
Tax Authority: Service Publique Federale Finances (FPS)
In Belgium, electronic invoicing is mandatory for suppliers invoicing public authorities. B2G invoices must be sent through the Mercurius platform using the Peppol network and the European e-invoicing standard.
Belgium is also moving towards mandatory B2B e-invoicing. From 1 January 2026, VAT-registered businesses will be required to issue and receive structured electronic invoices for domestic B2B transactions via the Peppol network.
Portal: eRačun (Tax Administration).
Format: UBL 2.1 (EN 16931 compliant).
Tax Authority: Tax Administration FINA
Invoices require digital signatures, unique IDs, and 11-year archiving, non-compliance risks fines up to €500,000.
In June 2019, Cyprus adopted EU Directive 2014/55/EU into national law (Law L.89(I)/2019), providing the legal framework for structured e-invoices.
By April 2019, all central government authorities were required to be able to receive and process e-invoices. This obligation was extended to all regional and local public sector entities in April 2020.
Portal: gov.cy, Peppol
Format: CIUS, Peppol BIS Billing 3.0
Tax Authority: Τμήμα Φορολογίας (Cyprus Tax Department)
All public entities in Cyprus must be capable of receiving and processing electronic invoices. However, suppliers are not yet required to send their invoices electronically, and B2B is not mandated to use e-invoicing. Companies should maintain a reliable archive, such as DDD Invoices, to store e-invoices for at least 8 years.
Portal: Národní elektronický nástroj (NEN) /Peppol network (decentralized).
Format: UBL 2.1, ISDOC, EDIFACT (EN 16931 compliant).
Tax Authority: Finanční správa (Czech Tax Administration), working alongside the Ministries of Finance and Interior and the National e‑Invoicing Forum.
Czech Republic mandates B2G e-invoicing since 2019 (Act 134/2016, Directive 2014/55/EU), voluntary B2B phased 2023-2025, ViDA B2B target 2030, with Peppol/UBL, no real-time reporting/SAF-T yet.
Portal: NemHandel
Format: Peppol BIS 3.0, OIOUBL
Tax Authority: Erhvervsstyrelsen (Danish Business Authority)
All public authorities in Denmark must be able to receive and process electronic invoices, and suppliers are required to send electronic invoices for B2G transactions via the NemHandel system. B2B e-invoicing is not fully mandatory yet, although businesses must use digital bookkeeping systems capable of handling electronic invoices under the Danish Bookkeeping Act. Companies should maintain a reliable digital archive to store electronic invoices in line with Danish record-keeping requirements.
Portal: Peppol network or authorized service providers.
Format: UBL 2.1, UN/CEFACT CII (EN 16931 compliant).
Tax Authority: Ministry of Finance and Tax and Customs Board (EMTA).
B2G mandatory since 2019; B2B buyer-choice from Jul 2025, fully mandatory by 2027; B2C voluntary. Invoices retained for 7 years.
Portal: No central state platform; uses Peppol network and operator-based exchange (e.g., via certified access points).
Format: Finvoice 3.0, TEAPPSXML 3.0, Peppol BIS Billing 3.0 (all EN 16931 compliant).
Tax Authority: Verohallinto (Finnish Tax Administration).
B2G e-invoicing is mandatory since 2021 for suppliers to public entities. B2B remains voluntary but widespread (businesses with >€10,000 turnover can demand e-invoices); B2C voluntary via pilots like eKuitti. Invoices must be archived 6 years with authenticity/integrity ensured.
Portal: Chorus Pro (B2G), Portail Public de Facturation (PPF) with certified PDPs for B2B
Format: UBL, CII, Factur-X
Tax Authority: Direction Générale des Finances Publiques (DGFIP)
In France, e-invoicing has been mandatory for B2G transactions since 2020. B2B e-invoicing is still optional but will become mandatory in phases from 2026. Businesses will be able to use Chorus Pro or connect through certified providers (PDPs) via the Portail Public de Facturation (PPF), the government’s invoicing platform.
Portal: Decentralized model (no central state platform), uses ZRE (phasing out 2025), Peppol network.
Format: XRechnung (XML, B2G primary), ZUGFeRD (hybrid PDF/XML), both EN 16931 compliant.
Tax Authority: Bundesministerium der Finanzen (BMF).
Germany's Wachstumschancengesetz mandates phased B2G (completed 2025), B2B receipt (2025), issuance (>€800k turnover 2027, all 2028). B2C fiscalization requires TSE for real-time POS reporting with QR codes. Invoices need Leitweg-ID for B2G; input tax deduction only for compliant e-invoices.
.webp&w=1920&q=75)
Portal: myDATA
Format: Peppol BIS 3.0
Tax Authority: Υπουργείο Οικονομικών / ΑΑΔΕ (Independent Authority for Public Revenue)
Greece uses the myDATA (my Digital Accounting and Tax Application) platform as its central system for electronic invoicing and tax reporting. All e-invoices must be transmitted to myDATA, either directly or through certified e-invoicing providers, where they are stored and used for tax compliance and reporting.
Portal: NAV Online Invoicing System (central RTIR portal for XML transmission and API connections).
Format: Hungary’s own XML schema for NAV Online; common business formats used in practice include UBL 2.1, UN/CEFACT CII, Peppol BIS 3.0, or signed PDF, which are converted/mapped to NAV XML for reporting.
Tax Authority: Nemzeti Adó- és Vámhivatal (NAV – Hungarian Tax and Customs Administration).
Hungary operates a centralized real-time invoice reporting (RTIR) model for all VAT‑registered businesses, requiring every relevant invoice to be transmitted electronically to NAV’s Online Invoicing System for validation and audit purposes, effectively creating a continuous transaction control environment.
Portal: Peppol network (certified Access Points).
Format: Peppol BIS 3.0 (UBL 2.1/CII, EN 16931 compliant).
Tax Authority: Revenue Commissioners.
Ireland already mandates B2G e‑invoicing through PEPPOL and is now moving to phased mandatory B2B e‑invoicing and real‑time VAT reporting from November 2028, with B2C e‑invoicing remaining voluntary for now but supported on the same PEPPOL/EN 16931 framework.
Portal: Sistema di Interscambio (SdI) – centralized government platform for validation, exchange, and tax reporting.
Format: FatturaPA XML (EN 16931 compliant); requires digital signature/timestamp for B2G, strongly recommended for others.
Tax Authority: Agenzia delle Entrate
Italy pioneered EU-wide mandatory B2B/B2C e-invoicing via SdI clearance model (2019/2024), reducing VAT gap through real-time reporting. All VAT-registered businesses must use FatturaPA for domestic transactions (B2G/B2B/B2C), foreign invoices require SdI submission or self-invoicing, 10-year digital archiving mandatory.
Tired of scrolling through information about e-invoicing?
Portal: eAdrese, latvija.lv
Format: Peppol BIS 3.0, UBL 2.1, CII
Tax Authority: Finanšu ministrija (Ministry of Finance)
Since April 2020, all central government authorities in Latvia have been required to receive and process electronic invoices. From 1 January 2025, Latvia is introducing mandatory structured e-invoicing for B2B transactions, using the Peppol framework. Latvia follows a post-audit model, meaning public authorities must accept electronic invoices, and an electronic signature is not required to issue an e-invoice.
Portal:
Format: EN 16931-compliant structured formats (e.g., XML based on EU standards); PDF also accepted for B2G as long as public bodies can process them, with no specific national schema imposed.
Tax Authority: Tax administration of Liechtenstein (using the eVAT portal for VAT reporting; line ministries and contracting authorities receive B2G e-invoices directly).
B2G e-invoicing is required for public procurement above EU thresholds, with electronic invoices submitted directly to contracting authorities and validated against legal/technical criteria. B2B and B2C e-invoicing remain voluntary with no clearance platform or real-time reporting, while VAT reporting itself is fully digital and mandatory via the eVAT portal from 2025.
Portal: SABIS (General Account Administration Information System) – national B2G platform, Peppol-integrated.
Format: Peppol BIS Billing 3.0 (UBL/CII), UBL 2.1 LT, legacy national XML (EN 16931 compliant).
Tax Authority: Lietuvos Respublikos finansų ministerija (Ministry of Finance) / State Tax Inspectorate (VMI).
.webp&w=1920&q=75)
Lithuania mandates comprehensive B2G e-invoicing via SABIS (replacing E.sąskaita in 2024) for all public suppliers, including verbal contracts from 2025. B2B/B2C voluntary, i.MAS handles VAT reporting (SAF/SAFT/VAZ). Foreign suppliers use Peppol for cross-border B2G compliance.
Portal: Peppol
Format: Peppol BIS 3.0 (EN 16931 compliant)
Tax Authority: Administration de l’Enregistrement et des Domaines et de la TVA (AEDT)
In Luxembourg, B2G e‑invoicing is fully mandatory, all suppliers invoicing public sector bodies must issue compliant electronic invoices through the Peppol network. B2B e‑invoicing remains voluntary, companies may choose to use e‑invoicing for efficiency. Electronic signatures are not required for compliant e‑invoices, and invoices must be archived for 10 years under Luxembourg’s record‑keeping rules.
Portal: Integrated with France's Public Invoicing Platform (PPF) or approved Partner Dematerialization Platforms (PDPs); Peppol Access Points supported.
Format: UBL, CII, Factur-X (EN 16931 compliant).
Tax Authority: French tax authority (DGFiP) via Monaco's customs/VAT union; local SAT/FBT quarterly filings.
Monaco follows France's e-invoicing model due to their economic union: voluntary through 2025, then mandatory 2026-2027 for all VAT-registered businesses (B2B/B2C/B2G) via PPF/PDPs/Peppol. No real-time fiscalization, focuses on VAT reporting (quarterly SAT/FBT, annual returns), 10-year archiving required. Foreign suppliers use same platforms, often with fiscal representatives.
Portal: Centralized fiscal platform (SEP/EFI web portal) for real-time fiscalization; CFCR for cash register integration.
Format: Not specified for e-invoicing (pending confirmation); fiscal receipts use unique IDs (e.g., CRK, R-numbers) with real-time transmission.
Tax Authority: Montenegrin Tax Administration (under Ministry of Finance).
Montenegro mandates real-time electronic fiscalization since June 2021 for all transactions (B2G/B2B/B2C) via ENUs/software connected to SEP/CFCR, replacing paper/manual systems. E-invoicing planned but unconfirmed (2025-2026 phases); uses paragon blocks as backup; no SAF-T, focuses on periodic VAT e-reporting.
Portal: No central platform; open model via Peppol providers.
Format: Peppol BIS Billing 3.0, UBL (EN 16931 compliant).
Tax Authority: Malta Tax and Customs Administration (MTCA).
B2G, Semi-mandatory, public authorities must accept EN 16931 e-invoices above EU thresholds (e.g., €5,538,000 for works/services), suppliers encouraged but not required. B2B/B2C voluntary.
Portal: Digipoort (connected to the Peppol network)
Format: SI-UBL 2.0, Peppol BIS 3.0, UBL-OHNL
Tax Authority: Belastingdienst (Dutch Tax and Customs Administration)
In the Netherlands, public authorities must be able to receive electronic invoices, and suppliers are required to send e-invoices for B2G transactions via Digipoort or Peppol. B2B e-invoicing remains voluntary, but it is widely used in practice when agreed between trading partners. The Netherlands continues to operate under a post-audit model, with no real-time invoice reporting requirement at this stage.
Portal: e-Faktura – centralized CTC-style platform operated by PRO for real-time validation/registration.
Format: XML and UBL (EN 16931 compliant); requires digital signatures.
Tax Authority: Public Revenue Office (PRO).
North Macedonia mandates B2G/B2B e-invoicing via e-Faktura from Q3 2026 (pilot Jan 2026), with real-time CTC monitoring, QR codes, ERP API integration. B2C undefined but future-ready, existing fiscalization uses certified hardware (fiscal printers/cash registers) for real-time B2C reporting, moving toward SAF-T for VAT compliance.
Portal: ELMA
Format: Peppol BIS 3.0, EHF Billing 3.0
Tax Authority: Skatteetaten (Norwegian Tax Administration)
In Norway, public authorities must be able to receive and process electronic invoices, and suppliers invoicing government bodies are required to use electronic formats through ELMA or the Peppol network. For B2B transactions, e-invoicing is still optional, but many companies use it because it makes invoicing faster and easier.
Portal: KSeF (Krajowy System e-Faktur) for B2B; PeF (Platforma Elektronicznego Fakturowania) for B2G (Peppol-integrated).
Format: FA(3) XML (EN 16931 compliant); requires eIDAS signatures, QR codes, unique KSeF IDs.
Tax Authority: Ministry of Finance
Poland mandates B2G via PeF (2019) and B2B via KSeF from 2026 (phased), with real-time validation, 10-year archiving, offline modes. B2C voluntary, fiscalization mandatory for many retail sectors via certified cash registers, no SAF-T, relies on KSeF for VAT monitoring. Foreign VAT-registered firms use KSeF, others allow self-invoicing.
Portal: eSPap
Format: UBL 2.1 “CIUS‑PT”, CEFACT “CIUS‑PT”
Tax Authority: Autoridade Tributária e Aduaneira (AT)
In Portugal, e-invoicing is mandatory only for public sector (B2G) transactions. Public bodies must accept electronic invoices, and suppliers must use the structured CIUS‑PT format. B2B e-invoicing is still voluntary, but invoices must follow tax rules with a QR code and ATCUD. From 1 January 2026, all suppliers to public entities must use structured CIUS‑PT e-invoices, which must be archived for 10 years.
Portal: RO e-Factura (national platform by Ministry of Finance/ANAF).
Format: RO_CIUS XML (UBL 2.1, EN 16931 compliant); submission within 5 calendar days, download within 60 days.
Tax Authority: National Agency for Fiscal Administration (ANAF).
Romania mandates B2B/B2C/B2G e-invoicing via RO e-Factura since 2024/2025 (phased by sector/size), with real-time validation/digital seals, 10-year archiving. Cash register B2C sales fiscalized separately (exempt unless formal invoice requested), SAF-T mandatory (phased 2022-2025 via D406) for audits/VAT reporting.
Portal: Sistem e-Faktura (SEF) at efaktura.gov.rs (requires eID.gov.rs registration).
Format: UBL 2.1 XML.
Tax Authority: Ministry of Finance
B2G/B2B fully mandatory since 2023, B2C not yet (fiscalization mandatory for retail since May 2022). Invoices archived 10 years.
Portal: IS EFA (Informačný Systém Elektronickej Fakturácie) for B2G; Peppol network for B2B from 2027.
Format: UBL 2.1 or CII D16B (EN 16931 compliant); real-time validation/reporting.
Tax Authority: Financial Administration (Finančná správa).
Slovakia mandates B2G e-invoicing since 2019 (VAT Act No. 222/2004, Directive 2014/55/EU) and B2B from 2027 via Peppol, with UBL/CII, real-time VAT reporting (no SAF-T), 10-year archiving, e-Kasa fiscalization for B2C retail (aggregated < €3K), fines for non-compliance.
Portal: Public Payments Administration (PPA) for B2G; certified providers/Peppol network/eDavki for B2B/VAT reporting.
Format: e-SLOG 2.0 (XML, EN 16931/UBL 2.1 compliant); also UBL 2.1/Peppol BIS 3.0; transmission via certified channels (direct API, Bankart, providers like DDD Invoices).
Tax Authority: Financial Administration of Slovenia (FURS).
Slovenia mandates B2G e-invoicing since 2015 and B2B since 2028 (VAT Act ZDDV-1), with e-SLOG/Peppol, real-time fiscalization for B2B cash payments (fiscal code/QR code to FURS), electronic VAT reporting from July 2025, and 10-year archiving. B2C retail fiscalized in real-time (EOR/ZOI/digital signature); SAF-T aligned for audits/VAT compliance.
Portal: FACe (B2G); FACeB2B (voluntary B2B); SII for VAT reporting (> €6M turnover).
Format: FacturaE XML (EN 16931 compliant); XAdES signatures, QR codes; Peppol for cross-border.
Tax Authority: Spanish Tax Agency (Agencia Tributaria).
Spain mandates B2G e-invoicing since 2015 (Directive 2014/55/EU), Veri*factu fiscalization from 2026 (real-time via certified software), SII VAT reporting (4-8 days), B2B mandatory 2027-2028 (Crea y Crece), fines up to €10K/invoice, no routine SAF-T (audit-requested XML).
Portal: Decentralized Peppol network (access points via certified providers).
Format: Peppol BIS 3.0 (EN 16931 compliant, no national modifications).
Tax Authority: Swedish Tax Agency (Skatteverket).
Sweden mandates B2G e-invoicing since 2019 (Directive 2014/55/EU), B2B voluntary (mandatory ~2030 via ViDA), with Peppol BIS 3.0/EN 16931, automated processing, B2C voluntary (fiscalized cash registers), no SAF-T/real-time VAT reporting yet, non-compliant B2G invoices rejected.
Portal: n/a
Format: swissDIGIN, UBL XML, ZUGFeRD/Factur‑X).
Tax Authority: Eidgenössische Steuerverwaltung (ESTV)
In Switzerland, only B2G e-invoicing is mandatory. Suppliers billing federal authorities must send structured e-invoices for contracts over CHF 5,000. B2B e-invoicing is voluntary. There is no central portal, and invoices are usually sent via certified providers or networks. Electronic signatures are not required, and invoices must be archived for 10 years.
Portal: GIB (Gelir İdaresi Başkanlığı); e-Fatura (B2B/B2G direct exchange); e-Arşiv (B2C/non-registered).
Format: UBL 2.1 XML (Turkish standard); QR codes, digital seals (e-mühür), real-time validation.
Tax Authority: Revenue Administration (GİB).
Turkey mandates B2B/B2G e-invoicing via GIB since 2014 (Electronic Signature Law No. 5070), B2C e-Arşiv threshold-based, with UBL 2.1/QR codes/digital certificates, 10-year digital archiving, increased penalties (TRY 2.2K-1.1M as of 2025), e-Ledger/e-Waybill integrated, no SAF-T (platform-based fiscalization for VAT compliance).
Portal: Peppol network (NHS B2G mandatory; certified Access Points); HMRC for MTD VAT reporting.
Format: Peppol BIS 3.0 (EN 16931 compliant); structured XML for MTD digital records.
Tax Authority: HM Revenue & Customs (HMRC).
UK mandates B2G e-invoicing for NHS since 2022 (Peppol), B2B mandatory April 2029 (Digital Transformation Roadmap), with Peppol BIS 3.0/EN 16931, MTD quarterly VAT digital records/submissions (> £85K threshold), no SAF-T/real-time reporting, penalties for non-compliant invoices/MTD failures.
Adopting e-invoicing drives efficiency, compliance, and innovation, essential for navigating Europe's evolving digital tax landscape, from mandatory B2G in 27 member states to impending B2B reforms.
E-invoicing offers numerous benefits to businesses, including increased efficiency, cost savings, improved accuracy, faster payment cycles, enhanced visibility, and compliance with regulations. Adopting e-invoicing not only streamlines financial processes but also drives sustainability and supports digital transformation in the modern business landscape.
Some of the key benefits of E-invoicing are as follow:
E-invoicing automates invoice creation, delivery, and reconciliation, slashing 60–80% of costs on paper, postage, and admin. It accelerates payments and cash flow, as required by mandates like Italy’s SdI and France’s PDP.
Human errors in manual entry cause discrepancies and delays, but e-invoicing ensures precise data transfer via structured formats like XML or PEPPOL BIS. This minimizes disputes and supports real-time validation against VAT rules, critical for compliance in high-volume markets like Germany or Spain.
Advanced encryption, digital signatures, and audit trails safeguard sensitive data during transmission. In Europe, e-invoicing aligns directly with ViDA proposals, eIDAS regulations, and national fiscalization.
By going paperless, e-invoicing cuts carbon emissions from printing and transport, aligning with the EU Green Deal. It supports CSR goals and meets sustainability reporting under CSRD.
DDD Invoices simplifies e-invoicing by providing an e-invoicing solution that integrates into your existing software. This allows companies to automate the invoicing process and eliminate the need for manual data entry.
We stay up to date with local tax regulations, so you don’t have to. Comply with B2G and B2B e-invoicing requirements with ease through a single API. If we do not currently serve a EU country where you require e-reporting, let us know, and we can develop it in 2-3 weeks. This way, we can ensure your VAT compliance at all times, wherever you do business.
Still have questions?
In the 30min free call we will discuss:
Written by the Compliance team
Reviewed by Denis V. P.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.