— May 16, 2026 · 13 min read

Country deep-dive: e-invoicing 2026

Eleven jurisdictions reviewed with, for each, the effective date, the imposed technical format, the portal type (decentralised, centralised, hybrid) and the regulator. A necessarily transient cartography — timelines are still shifting in 2026.

How to read this country tour

Three axes structure any national e-invoicing mandate: the business format required (UBL, CII, proprietary), the transmission channel (PEPPOL, central portal, bilateral exchange), and the temporal scope (B2G first, then B2B, sometimes B2C). Countries differ along each axis; when several jurisdictions are handled at once, expect rare combinations rather than a single model. Most public comparative analyses draw on the European Commission (taxation-customs.ec.europa.eu) and national tax authority publications.

Italy — SdI, FatturaPA (since 2014, mature)

Italy pioneered mandatory B2G e-invoicing in June 2014, extended it to B2B in January 2019 and to cross-border flows in July 2022. The central portal is the Sistema di Interscambio (SdI), operated by the Agenzia delle Entrate. The format is FatturaPA, a proprietary Italian XML, structured differently from UBL/CII but theoretically convertible to EN 16931. The model is "clearance": the invoice is validated by SdI before being delivered to the recipient. An official gateway ensures interop with PEPPOL for cross-border flows.

France — PPF/PDP (ongoing, September 2026 / September 2027)

France chose a decentralised model relying on registered Plateformes de Dématérialisation Partenaires (PDP) and the Portail Public de Facturation (PPF). Current timeline (subject to change): September 2026 mandatory reception for all enterprises and mandatory emission for large and mid-cap enterprises; September 2027 mandatory emission for SMEs and micro-businesses. Format is EN 16931-compliant in three accepted syntaxes: UBL 2.1, CII (UN/CEFACT Cross Industry Invoice) and Factur-X (PDF/A-3 with embedded CII XML). The PPF is no longer planned as the mandatory transmission portal but as a fiscal-data hub for the DGFiP.

Germany — XRechnung (B2B 2025-2028)

Germany adopted the Wachstumschancengesetz in March 2024. 1 January 2025: mandatory reception in structured format for any German company. 1 January 2027: mandatory emission for enterprises with turnover >€800,000. 1 January 2028: mandatory emission for all. Imposed format: EN 16931, with XRechnung as the public-sector CIUS and PEPPOL-compatible. No central portal: bilateral or PEPPOL exchanges. ZUGFeRD/Factur-X remains accepted as a hybrid format.

Spain — Crea y Crece, Facturae (pending)

Law 18/2022 known as Crea y Crece, adopted in September 2022, introduces a B2B mandate but its implementing decree has gone through several revisions and Brussels notifications. Planned format: national Facturae, alignable to EN 16931. The effective timeline, depending on final decree publication, remains to be confirmed. B2G flows are already mandatory through FACe (face.gob.es) in Facturae since 2015.

Poland — KSeF (2026)

The Krajowy System e-Faktur (KSeF), a centralised portal operated by the Polish tax administration, has its rollout postponed to 2026. Mandatory emission for large taxpayers from 1 February 2026, extended to other companies from 1 April 2026. Proprietary XML format FA(2). Clearance model: the invoice transits through KSeF before delivery to the recipient. No native PEPPOL interop; private gateways.

Belgium — PEPPOL BIS (1 January 2026)

The law of 6 February 2024 mandates structured electronic invoicing between VAT-liable parties established in Belgium from 1 January 2026. Imposed format: PEPPOL BIS Billing 3.0 (EN 16931 + PEPPOL CIUS). Channel: PEPPOL network exclusively. The FOD Financiën operates a public Hermes access point for taxpayers without a private one. The model is "post-audit": no upfront clearance validation.

Romania — e-Factura (since July 2024)

The ANAF tax authority operates the e-Factura system: B2G mandate since July 2022, B2B reporting since January 2024, full B2B clearance from July 2024. UBL-based proprietary format with Romanian extensions. Clearance model with ANAF validation before transmission. No native PEPPOL interop, but gateways exist.

Hungary — RTIR (since 2021)

Hungary generalised Real-Time Invoice Reporting (RTIR) from 1 January 2021 for all domestic B2B invoices. Technically this is near-real-time reporting to NAV (the tax authority), not a full e-invoicing mandate: the invoice can remain paper or PDF as long as the data is reported to the NAV portal in a proprietary XML format. Hybrid reporting-after-emission model, no clearance validation.

Saudi Arabia — ZATCA FATOORA (Phase 2 in waves)

The ZATCA authority launched e-invoicing in two phases. Phase 1 (generation) from 4 December 2021: every B2B invoice must be issued as structured electronic XML, with a QR code. Phase 2 (integration) in waves from 1 January 2023: mandatory transmission to the FATOORA portal for B2B flows in clearance, and 24h reporting for B2C flows. UBL 2.1-based format with Saudi extensions, mandatory cryptographic signature. Expansion waves continue by turnover brackets.

India — IRP (since 2020)

The Invoice Registration Portal (IRP), operated by GSTN (Goods and Services Tax Network), imposes B2B invoice declaration above a turnover threshold. The threshold has been lowered progressively: 500 crore INR in October 2020, 100 crore in January 2021, 50 crore in April 2021, 20 crore in April 2022, 10 crore in October 2022, 5 crore in August 2023. Proprietary JSON format; the IRP returns a signed IRN (Invoice Reference Number) that must appear on the invoice sent to the customer. Technically a clearance model, locally called "reporting".

Mexico — CFDI (since 2014, mature)

The Comprobante Fiscal Digital por Internet (CFDI) has been mandatory since 2014 for all Mexican B2B transactions. Current version: CFDI 4.0 since January 2022. Proprietary XML format with SAT (Servicio de Administración Tributaria) schema, mandatory digital signature (sello digital). Clearance model through PAC (Proveedor Autorizado de Certificación), which are certified third parties. No PEPPOL or UBL interop. Mexico is one of the most mature Latin American models, studied by other regional countries.

Comparative synthesis

A cross-cutting reading reveals a few structural cleavages:

• Imposed format: UBL (Belgium, France via PEPPOL), CII/Factur-X (France, Germany ZUGFeRD), proprietary XML (Italy FatturaPA, Poland FA(2), Mexico CFDI, Saudi ZATCA), JSON (India IRP).
• Channel: PEPPOL exclusive (Belgium), PEPPOL plus alternatives (France), centralised clearance portal (Italy, Poland, Mexico, Romania, Saudi Arabia), parallel reporting (Hungary, India).
• Scope: B2G+B2B (most), B2B+B2C (Saudi Arabia, Mexico), B2B only (Belgium, France).
• Validation model: upfront clearance (Italy, Poland, Mexico, Saudi Arabia, India), post-audit (Belgium, Germany), hybrid reporting (Hungary).

A cartography in motion

In 2026, the global e-invoicing landscape is a dense patchwork of national mandates, with progressive convergence to EN 16931 in Europe but persisting fragmentation outside the EU. Operational practice consists in maintaining an up-to-date country-format-portal reference, automating channel selection based on recipient, and industrialising conformance tests per jurisdiction. To dig further, the EU e-invoicing roadmap 2025-2030 page covers the EU jurisdictions, and the EU e-invoicing mandates: 2026 map page offers a decision tree for cross-border flows.