Live: every e-invoicing deadline
Countdowns tick to each country's next obligation. Compiled 2026-09-21, rule pack 2026.1, sources official (linked on each country page). Questions below.
all businesses must issue all invoices via FatturaPA/SDI.
all businesses must report domestic invoices to NAV in real time.
all businesses must issue B2B invoices via e-Factura.
all businesses must B2B e-invoicing / myDATA reporting.
all VAT-registered businesses must receive structured e-invoices for B2B.
corporate taxpayers (Verifactu) must invoicing-record software compliance.
turnover above EUR 800,000 must issue structured e-invoices for domestic B2B.
non-VAT-registered businesses, micro-enterprises and public bodies must issue e-invoices (phase 2 of Fiscalization 2.0).
smallest issuers (monthly sales under PLN 10,000) must exemption ends, KSeF mandatory.
SMEs (under 250 employees) and micro-businesses (under 10) must issue e-invoices via a PDP.
Who has to do what, in one page
Belgium: fully live, every VAT-registered business issues and receives structured e-invoices via Peppol. Poland: all covered taxpayers issue through KSeF, the last wave joined on 1 April 2026 (the small-issuer exemption ends in 2027). France: live since 1 September 2026, all businesses must receive e-invoices and large/mid-size must issue them via a registered platform (PDP); smaller businesses follow on 1 September 2027. Germany: receiving is mandatory since January 2025; issuing starts January 2027 for companies above EUR 800,000 turnover and January 2028 for everyone. Italy, Romania, Hungary and Greece run national systems already, and Spain's Verifactu record rules apply to corporate taxpayers since January 2026.
Not in the EU? The obligation attaches to the sale, not to you: if you invoice a business in one of these countries for a domestic transaction there, the mandate applies to that invoice.
What counts as an e-invoice
A structured, machine-readable invoice conforming to EN 16931: XRechnung or Peppol BIS (XML) or Factur-X/ZUGFeRD (PDF with embedded XML). A PDF on its own is not an e-invoice. You can make one in a minute with the free generator.