e-Invoicing Mandates in Europe

What is e-Invoicing?

e-Invoicing (electronic invoicing) means exchanging invoice data in a structured, machine-readable format — not a PDF or paper document, but XML or a hybrid format that can be processed automatically by accounting software and tax systems. A PDF emailed to a customer is not an e-Invoice in the regulatory sense.

Mandatory e-Invoicing means the tax authority of a country legally requires businesses to issue and/or receive invoices in a specific electronic format, often via an approved platform or government gateway.

What is ViDA?

ViDA (VAT in the Digital Age) is an EU legislative package introduced by the European Commission to modernise VAT compliance across all 27 member states. Its three pillars are:

• Mandatory e-Invoicing for intra-EU B2B transactions by 2030
• Digital Reporting Requirements (DRR) — near-real-time transaction data submitted to tax authorities
• Single EU VAT registration — one registration to cover all member states via the OSS (One Stop Shop)

ViDA does not replace national mandates — Italy, Germany, Poland and others already have their own systems. It creates an EU-wide baseline and eventually a unified reporting standard on top of those national systems.

Active B2B mandates

🇮🇹 Italy — Mandatory since 2019 (SDI clearance)

Italy operates the strictest e-Invoicing system in Europe. All domestic B2B and B2C invoices must pass through the Sistema di Interscambio (SDI) — a government gateway operated by the Italian Tax Agency (Agenzia delle Entrate) — before reaching the buyer. SDI validates the invoice in XML (FatturaPA format) and issues a unique receipt. Direct delivery to the buyer without SDI clearance is not permitted.

🇷🇴 Romania — Mandatory since 2024 (ANAF clearance)

Romania requires all domestic B2B invoices to be submitted to ANAF (the national tax authority) via the RO e-Factura portal within 5 calendar days of issuance. ANAF issues a unique reference number; the invoice must be delivered to the buyer only after ANAF acceptance. Format: UBL 2.1.

🇭🇺 Hungary — Mandatory since 2021 (NAV real-time reporting)

Hungary requires all domestic B2B invoices to be reported to NAV (the tax authority) via the Online Számla API within 24 hours of issuance. Unlike Italy and Romania, this is a reporting obligation — invoices can still be exchanged directly with the buyer, but the data must simultaneously reach NAV.

🇬🇷 Greece — Mandatory since 2021 (myDATA)

Greece's myDATA platform requires businesses to report invoice bookkeeping data to the IAPR (Independent Authority for Public Revenue) in near-real time. The mandate covers B2B, B2G and B2C transactions. Like Hungary, the exchange format between supplier and buyer is not mandated — only the data format reported to the tax authority.

🇩🇪 Germany — Receiving mandatory Jan 2025; sending phased 2027–2028

Germany's mandate is phased. From January 2025, all German businesses must be able to receive structured e-Invoices in EN 16931 format (XRechnung or ZUGFeRD). Sending obligations follow: large enterprises (annual turnover >€800k) from January 2027; all businesses from January 2028. There is no clearance gateway — invoices are exchanged directly via Peppol or other channels.

🇧🇪 Belgium — Mandatory since Jan 2026 (Peppol)

Belgium mandates e-Invoicing for all domestic B2B transactions between VAT-registered businesses via the Peppol network using Peppol BIS Billing 3.0 (UBL 2.1). Both supplier and buyer must be connected to a Peppol access point.

🇵🇱 Poland — Mandatory since Feb 2026 (KSeF clearance)

Poland's KSeF (Krajowy System e-Faktur) is a centralised clearance platform. All invoices receive a unique KSeF reference number upon acceptance. Large taxpayers (annual turnover >PLN 200m) were first in February 2026; all other businesses followed in April 2026.

🇪🇸 Spain — Mandatory since Jul 2025 (Veri*factu)

Spain's Veri*factu system requires near-real-time submission of invoice records to the AEAT (Agencia Tributaria) for audit trail purposes. Unlike Italy and Romania this is not a clearance model — invoices can be exchanged directly between parties. Large businesses (turnover >€8m) were first from July 2025; all businesses from January 2026.

Planned mandates

🇫🇷 France — Planned from Sep 2026

France's reform combines e-Invoicing with e-reporting (mandatory reporting of B2C and cross-border transaction data). Invoices must be exchanged via a registered PDP (Plateforme de Dématérialisation Partenaire) or the state PPF portal. Phased by company size: large enterprises from September 2026, others in 2027. Formats accepted: Factur-X, UBL 2.1, CII.

Country summary

What do businesses need to do?

• Check whether a mandate applies — use the Versys ViDA checker to look up the buyer's country, supply type (B2B / B2G / B2C) and whether an active mandate is in force.
• Clearance countries (IT, RO, PL) — your invoicing software must connect to the government gateway. Check that your ERP or accounting package supports the relevant API.
• Peppol countries (DE, BE, NL, SE, NO) — both you and your buyer need a Peppol access point. Many accounting platforms (Xero, Sage, SAP) offer this natively or via a connector.
• Reporting countries (HU, GR, ES) — your invoicing software must support near-real-time data submission to the national tax platform alongside normal invoice exchange.
• Cross-border suppliers — if your buyer is in a country with an active mandate, check whether the mandate requires them to receive invoices in a specific format. Even if you are a foreign supplier, your buyer may be unable to process a PDF.