EU e-invoicing mandates: 2026 map

An orientation map of national e-invoicing obligations in the European Union as of 2026, sorted by maturity, complemented with a cross-border decision tree and the official sources to consult first.

2026 overview

At the time of writing (May 2026), the European situation falls into three groups:

• Mature mandates (deployed before 2025): Italy (SdI since 2014), Hungary (RTIR since 2021), Romania (e-Factura since 2024).
• Ongoing mandates (2025-2026): Germany (reception 2025), Belgium (B2B on 1 January 2026), Poland (KSeF February-April 2026), France (September 2026 for reception, and emission for large enterprises).
• Upcoming mandates (2027+): Germany (progressive emission 2027-2028), France (SME emission in September 2027), Spain (Crea y Crece, final calendar pending).

Other Member States (Netherlands, Denmark, Sweden, Norway though non-EU, Finland, Estonia, Luxembourg, Austria, Ireland, etc.) have no general B2B obligation in 2026, but widely use PEPPOL for B2G and on a voluntary basis for B2B. Slovakia, Bulgaria and Slovenia are in advanced consultation for a 2027-2028 mandate, without a firm timeline at May 2026.

Country snapshots

Mature mandates (before 2025)

Italy — SdI / FatturaPA. Centralised clearance portal operated by the Agenzia delle Entrate. Proprietary FatturaPA XML format. B2G since 2014, B2B since 2019, cross-border since 2022. PEPPOL interop via official gateway. Source: agenziaentrate.gov.it/portale/web/guest/aree-tematiche/fatturazione-elettronica.

Hungary — RTIR (NAV). Real-time reporting to NAV, proprietary XML format. No full e-invoicing mandate: the invoice may stay PDF or paper as long as the data is reported. Effective since 1 January 2021 for all domestic B2B invoices.

Romania — e-Factura (ANAF). ANAF clearance portal, UBL-based format with Romanian extensions. B2G since July 2022, B2B reporting since January 2024, full B2B clearance since July 2024.

Ongoing mandates (2025-2026)

Germany — XRechnung / EN 16931. Wachstumschancengesetz March 2024. 1 January 2025 mandatory reception for all German businesses. No centralised portal: bilateral exchanges or via PEPPOL. ZUGFeRD/Factur-X accepted as a hybrid format.

Belgium — PEPPOL BIS. Law of 6 February 2024. 1 January 2026 B2B mandate between VAT-liable parties established in Belgium. PEPPOL BIS Billing 3.0 format. PEPPOL channel exclusively, with the public Hermes access point operated by FOD Financiën.

Poland — KSeF (FA(2)). 1 February 2026 mandatory emission for large taxpayers, 1 April 2026 extended to all companies. Centralised clearance portal, proprietary FA(2) XML format. No native PEPPOL interop.

France — PPF/PDP. Current official calendar: September 2026 mandatory reception for all companies and emission for large and mid-cap enterprises, September 2027 emission for SMEs and micro-businesses. Decentralised model with registered PDPs. Three accepted formats: UBL 2.1, CII and Factur-X.

Upcoming mandates (2027+)

Germany — progressive emission. 1 January 2027 mandatory emission for businesses with turnover >€800,000. 1 January 2028 mandatory emission for all.

Spain — Crea y Crece. Law 18/2022 adopted in September 2022, implementing decree pending after several Brussels notifications. Planned format: national Facturae, alignable to EN 16931. Effective date to be confirmed.

EU-wide — ViDA 2030. Mandatory for all intra-EU B2B invoices from 1 July 2030, with digital reporting within 10 days to the tax administration. Imposed format: EN 16931.

Decision tree for cross-border

For a vendor or EDI operator handling cross-border flows, the following sequence avoids most pitfalls:

1. Does the recipient country impose a mandatory reception format? If yes, check the format and channel (clearance/portal vs PEPPOL vs bilateral).
2. Is the emitter in a country mandated for emission? Check whether the outbound invoice must transit through a national portal (Italy SdI, Poland KSeF, France PDP) before reaching the recipient.
3. Is EN 16931 accepted end-to-end? If yes, favour UBL over PEPPOL — this is the scenario that maximises interoperability and minimises conversions.
4. Otherwise, plan a conversion at the border. Convert FatturaPA → UBL, or UBL → FA(2), or Factur-X → UBL depending on the combination. Document possible semantic losses.
5. Archive both versions. In case of fiscal litigation, you often need to prove the invoice as emitted and received in its original format.

Official sources

• European Commission — VAT in the Digital Age: taxation-customs.ec.europa.eu
• OpenPEPPOL — national authorities directory and conformance: peppol.org
• Italy — Agenzia delle Entrate, electronic invoicing space: agenziaentrate.gov.it
• France — Portail Public de Facturation (PPF) and PDP list: impots.gouv.fr/portail/facturation-electronique
• Germany — Bundesministerium der Finanzen, XRechnung FAQ: bundesfinanzministerium.de
• Belgium — FOD Financiën / SPF Finances: finances.belgium.be
• Poland — Ministerstwo Finansów, KSeF: podatki.gov.pl/ksef

To dig further:

• EU e-invoicing roadmap 2025-2030 — country-by-country analysis.
• Country deep-dive: e-invoicing 2026 — global coverage.
• PEPPOL vs bilateral exchange — choosing between the two models.
• PEPPOL at ediverse — BIS Billing 3.0, profiles, conformance.