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E-invoicing legislation in Europe

Overview of e-invoicing legislation in Europe: ViDA directive, country-specific regulations, deadlines and CTC models

Europe is moving step by step towards mandatory e-invoicing. The ViDA directive (VAT in the Digital Age) sets the European framework, but each country determines its own pace, model and technical implementation. Some countries are already fully obligated, others will follow in the coming years.

Timeline: upcoming deadlines
WhenWhatCountryNowB2B mandatoryBelgium::NowRTIR mandatory since 2018Hungary::NowB2B mandatory via RO e-Factura since 2024Romania::Feb 2026KSeF phase 1 (large companies)Poland::Mar 2026myDATA B2B phase A (revenue > € 1M)Greece::Apr 2026KSeF phase 2 (all VAT-registered)Poland::Sep 2026Phase 1: large enterprisesFrance::Oct 2026myDATA B2B phase B (all businesses)Greece::Jan 2027Sending obligation (revenue > € 800.000)Germany::Jan 2027B2B mandatorySlovakia::Jan 2027B2B fully mandatory (expected)Estonia::Sep 2027Phase 2: all businessesFrance::Jan 2028Sending obligation all businessesGermany::Jan 2028B2B mandatoryLatvia::Jan 2028B2B mandatorySlovenia::Nov 2028B2B phased mandatoryIreland::Jan 2029All businesses SAF-T mandatoryBulgaria::Apr 2029B2B mandatory (all VAT-registered businesses)United Kingdom::2029All businesses phased mandatoryMalta::Jan 2030B2B mandatory (expected)Netherlands::Jul 2030Cross-border mandatory (ViDA)Whole EU::

Tip: view the full ViDA timeline for all European milestones through 2035.

Regulations by country

ViDA

The EU directive for mandatory cross-border e-invoicing and digital reporting from 2030.

Netherlands

B2G mandatory via Peppol. B2B expected by 2030. Post-clearance model.

Belgium

B2B mandatory since January 2026. Hermes platform via Peppol.

Croatia

Fiscalization mandatory. CTC model in development.

Czechia

B2G mandatory since 2019. EET 2.0 in preparation. ISDOC as local standard.

Denmark

Pioneer since 2005. B2G mandatory via OIOUBL/NemHandel and Peppol.

Finland

B2G mandatory. Over 80% digital invoicing via Finvoice and Peppol.

France

Phased via PPF (September 2026-2027). Factur-X as standard.

Germany

Phased obligation (2025-2028). XRechnung and ZUGFeRD as standard.

Greece

myDATA clearance. B2B mandatory from March 2026.

Hungary

Real-time invoice reporting (RTIR) mandatory since 2018. CTC pioneer.

Iceland

B2G mandatory via Peppol. Follows EU directive as EEA member.

Ireland

B2B planned November 2028. ViDA-aligned.

Italy

B2B mandatory since 2019 via SDI. European frontrunner.

Norway

Peppol co-founder. B2G mandatory since 2019, over 80% B2B adoption.

Poland

KSeF mandatory (February 2026). Pre-clearance model.

Portugal

B2G mandatory. SAF-T reporting obligation.

Romania

B2B mandatory since July 2024 via RO e-Factura. Pre-clearance model.

Slovakia

B2B mandatory by January 2027. 5-corner CTC model via Peppol.

Spain

B2G mandatory. B2B obligation in preparation (Crea y Crece).

Sweden

B2G mandatory via Svefaktura/Peppol. High B2B adoption.

Austria

Bulgaria

B2G mandatory. SAF-T phased (2026-2029).

Cyprus

B2G mandatory. B2B voluntary.

Estonia

B2G mandatory since 2019. B2B buyer's choice since 2025.

Latvia

Lithuania

B2G mandatory since 2017. B2B voluntary.

Luxembourg

B2G mandatory since 2023 via Peppol.

Malta

B2B phased mandatory (2025-2029).

Slovenia

United Kingdom

MTD programme. B2B mandatory from April 2029 via Peppol.

Background: ViDA directive

The ViDA directive was adopted by the European Council in March 2025 and introduces three pillars: mandatory e-invoicing for cross-border B2B transactions, Digital Reporting Requirements (DRR) and platform economy rules. From July 2030, all intra-community transactions must use structured e-invoices. Read more about what ViDA entails and the full timeline.

Everything about the ViDA directive