Electronic invoicing by countries

Mandate status

• B2G:
  Mandatory
• B2B:
  No information
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Voluntary
• B2B:
  No information
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Voluntary
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Mandatory
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Mandatory
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Mandatory
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Scheduled
  • January 1, 2027 – e-invoicing compulsory for all B2B (domestic) transactions
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Mandatory
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Scheduled
  • September 1, 2026 – All businesses must be able to receive electronic invoices
  • September 1, 2026 – Issuing e-invoices becomes mandatory for large companies
  • September 1, 2027 – Issuing e-invoices becomes mandatory for SMEs and freelancers
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Scheduled
  • January 1, 2027 – All companies with a turnover of more than 800,000 euros in the previous year must issue e-invoices for B2B transactions.
  • January 1, 2028 – All German taxpayers will have to issue e-invoices.
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Mandatory
• B2C:
  Mandatory

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Voluntary
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Scheduled
  • November 1, 2028 – All companies must be able to receive e-invoices. Large companies must be able to send e-invoices and implement Real Time Reporting, for domestic invoices.
  • November 1, 2029 – All companies must be able to support e-invoice and Real Time Reporting.
• B2C:
  Mandatory

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Mandatory
• B2C:
  Mandatory

Our capabilities

Mandate status

• B2G:
  Voluntary
• B2B:
  Voluntary
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Mandatory
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Voluntary
• B2B:
  Voluntary
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Voluntary
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  No information
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Scheduled
  • January 1, 2027 – Mandatory issuance of e-invoices. All businesses must send structured electronic invoices.
  • January 1, 2030 – Mandatory reception of e-invoices and compulsory use of fully digital bookkeeping systems.
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  No information
• B2B:
  Scheduled
  • August 1, 2026 – Issuing e-invoices becomes mandatory for the 100 largest companies
  • February 1, 2027 – Issuing e-invoices becomes mandatory for large companies
  • August 1, 2027 – Issuing e-invoices becomes mandatory for all remaining VAT-registered taxpayers
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Mandatory
• B2C:
  Mandatory

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Voluntary
• B2C:
  Voluntary

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Mandatory
• B2C:
  Mandatory

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Mandatory
• B2C:
  Mandatory

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Scheduled
  • January 1, 2027 – Businesses will be required to issue e-invoices for domestic B2B transactions and report these in real-time to tax authorities.
  • July 1, 2030 – The requirements will be broaden to cover also intra-community transactions
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Scheduled
  • January 1, 2027 – Verifactu reporting go-live for corporate taxpayer
  • July 1, 2027 – Verifactu reporting go-live for SMEs and self-employed
  • October 1, 2028 – B2B eInvoicing for large businesses
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Voluntary
• B2C:
  Voluntary

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Scheduled
  • July 1, 2026 – Pilot E-invoicing will become mandatory for all B2B and B2G transactions.
  • January 1, 2027 – Issuing e-invoices becomes mandatory for large companies
  • July 1, 2027 – Issuing e-invoices becomes mandatory for smaller companies
• B2C:
  No information

Our capabilities

Mandate status

• B2G:
  Mandatory
• B2B:
  Scheduled
  • April 1, 2029 – (TBA) B2B mandatory electronic invoicing for large companies
• B2C:
  No information

Our capabilities