What is mandatory e-invoicing?
E-invoicing is an invoice document in structured digital format exchanged between sender and receiver in an automated way. Unlike a PDF, an XML or UBL file can be processed directly by the recipient's accounting system.
Several EU countries have established mandatory e-invoicing for B2B transactions. The European standard EN16931 defines the common semantic model that underlies all national formats.
Active and upcoming EU mandates
EU ViDA Timeline — Towards universal e-invoicing
2025–2026
Belgium (Peppol B2B) and Poland (KSeF) — mandate active
2026
France — mandatory e-invoicing (large companies September 2026)
2028
Germany — full mandate for all companies
2030
EU ViDA — real-time digital reporting for all intra-EU B2B transactions
Frequently asked questions about EU e-invoicing
When does mandatory e-invoicing come into effect in the EU?
It is already in effect in Belgium (since January 2026) and Poland (KSeF, February–April 2026). France implements it in phases from September 2026. The EU ViDA mandate affecting all intra-EU B2B transactions applies from July 2030.