EU E-Invoicing by Country (2026–2028): Deadlines, Formats, and ViDA Rollout
Across Europe, e-invoicing is moving from pilot projects to legal obligation.
Driven by the EU’s initiative VAT in the Digital Age (ViDA), Member States are introducing mandatory electronic invoicing and digital reporting between 2026 and 2028. The formats vary, from EN 16931 and Peppol to SDI, KSeF, and PPF/PDP, but the goal is the same: real-time structured data that simplifies VAT compliance and reduces fraud.
SenseTask helps companies adapt by integrating these e-invoices into automated document workflows, connecting them with ERP and accounting systems such as Odoo, SAP, and Microsoft Dynamics, and ensuring validation, approval, and archiving follow each country’s legal model.
This article presents a country-by-country overview of e-invoicing timelines, formats, and implementation models. Whether you manage invoicing across multiple markets or coordinate cross-border finance operations, this guide helps you understand what is changing and how to prepare your systems before the new rules take effect.
E-Invoicing Protocols and Standards Explained
To make e-invoicing interoperable across the European Union, the European Commission defined a set of core technical and legal frameworks. Each Member State builds its national system on these foundations, sometimes adding local specifications or clearance platforms.
Main Standards
| Protocol / Standard | Purpose | Used in | Key Notes |
|---|---|---|---|
| EN 16931 | Defines the core data model and validation rules for electronic invoices across the EU. | All Member States | Two main syntaxes: UBL 2.1 and UN/CEFACT CII. Forms the basis for most national schemas. |
| Peppol BIS Billing 3.0 | Framework for exchanging e-invoices and procurement documents over the Peppol network. | Widely used in Belgium, Netherlands, Nordics, Austria, etc. | Enables secure, cross-border transmission via certified access points. |
| CIUS (Core Invoice Usage Specification) | National or sector-specific extension of EN 16931. | All countries with local variants | Defines additional business rules or mandatory fields for compliance. |
| Clearance Platforms | Centralized systems that validate or approve invoices before delivery to the buyer. | Italy (SDI), Poland (KSeF), Romania (RO e-Factura), France (PPF/PDP) | Real-time validation, status reporting, and tax-authority registration. |
| Post-Audit / Exchange Models | Decentralized exchange model where invoices are sent directly between parties, with later reporting. | Germany, Spain, Finland, Netherlands | Data is reported periodically rather than in real time. |
Why It Matters
Understanding these protocols is essential when preparing for e-invoicing mandates. Although formats differ by country, most systems now converge around EN 16931 and Peppol, with national variations defined by CIUS or a government clearance hub.
Companies operating in multiple EU markets should build workflows flexible enough to handle both centralized validation systems and direct exchange models within one automated process.
E-Invoicing Models in the EU
While every Member State relies on the same European standards, the way invoices are exchanged and validated differs.
Broadly, e-invoicing in Europe follows three main models: clearance, exchange, and post-audit.
Understanding which model applies in each country is essential for compliance, system integration, and automation.
Main Models
| Model | How it works | Examples | Key Compliance Implications |
|---|---|---|---|
| Clearance (Central Validation) | Invoices are sent first to a government platform for validation or registration before delivery to the buyer. | Italy (SDI), Poland (KSeF), Romania (RO e-Factura), France (PPF/PDP network) | Requires API or portal integration, government approval IDs, and real-time submission. |
| Exchange (Decentralized Network) | Invoices are exchanged directly between supplier and buyer through a structured format such as Peppol, without central approval. | Belgium, Netherlands, Nordics, Austria | Focus on interoperability and correct data mapping; validation is performed by access points. |
| Post-Audit (Reporting-Based) | Invoices are exchanged directly but must be stored and reported periodically to the tax authority. | Germany, Spain, Finland, Portugal | Requires reliable archiving, periodic reports, and digital signature or timestamp retention. |
Hybrid and Transition Approaches
Some countries are introducing hybrid models, combining real-time clearance with additional reporting obligations.
For instance, France uses a three-layer model: invoices flow through certified PDPs or the PPF portal, while transaction data is reported to the tax authority. Germany and Spain will also gradually shift toward more frequent digital reporting under ViDA.
How SenseTask Supports Each Model
SenseTask adapts to all three approaches by connecting to national e-invoicing platforms or network access points and routing approvals or reports automatically into ERP workflows.
This flexibility allows finance teams to manage both real-time clearance systems and periodic reporting regimes from a single automated process.
EU E-invoicing by Country (2026–2028)
The following table summarizes the current status of e-invoicing implementation across EU Member States.
It shows where B2G (business-to-government) and B2B (business-to-business) mandates stand, which model applies, and what formats or platforms are used.
Dates reflect the most recent government communications and ViDA-aligned national roadmaps as of November 2025.
| Country | B2G Status | B2B Mandate & Key Dates | Model / Platform | Notes |
|---|---|---|---|---|
| Austria | Mandatory at federal level since 2014 | No B2B mandate | Peppol / ebInterface | Uses EN 16931; B2G through Federal Service Portal. |
| Belgium | Mandatory for all public entities | B2B mandatory from Jan 1 2026 | Peppol BIS Billing 3.0 | Peppol network serves both B2G and B2B. |
| Bulgaria | B2G acceptance only | No B2B mandate yet | Under consultation | Planning clearance model similar to KSeF. |
| Croatia | B2G mandatory (Servis e-Račun) | No B2B mandate | Centralized platform | Expected expansion after ViDA. |
| Cyprus | B2G acceptance | No B2B mandate | Peppol / EN 16931 | Considering future rollout. |
| Czechia | B2G acceptance | No B2B mandate | Peppol / EN 16931 | Framework in place; voluntary use. |
| Denmark | B2G mandatory since 2005 | No B2B mandate; bookkeeping law requires e-invoice capability by 2026 | Peppol / NemHandel | One of the earliest adopters of structured e-invoicing. |
| Estonia | B2G mandatory since 2019 | Buyers can require e-invoices from Jul 1 2025 | EN 16931 / Peppol | “Buyer’s choice” rule for B2B. |
| Finland | B2G mandatory | No B2B mandate (widespread voluntary use) | EN 16931 / Peppol | Nearly full market adoption. |
| France | B2G mandatory | All must receive by Sept 2026; issue by Sept 2026–2027 | PPF / PDP network | Clearance + e-reporting hybrid model. |
| Germany | B2G mandatory | Must receive from Jan 2025; issue by 2027 (large) / 2028 (all) | EN 16931 / XRechnung / ZUGFeRD | Post-audit model; federal & state coordination. |
| Greece | B2G above thresholds | B2B mandate from Feb 2 2026 | myDATA / Certified Providers | Clearance model via e-books platform. |
| Hungary | B2G acceptance | Real-time invoice reporting already covers B2B / B2C | NAV Online Számla | Reporting rather than structured exchange. |
| Ireland | B2G acceptance | B2B mandate planned for 2028 | EN 16931 / Peppol | ViDA-aligned roadmap under consultation. |
| Italy | B2G mandatory since 2014 | B2B & B2C mandatory since 2019 | SDI (FatturaPA) | Full clearance model; mature ecosystem. |
| Latvia | B2G issuance mandatory since Jan 1 2025 | B2B mandatory from Jan 1 2026 | National Platform | Based on EN 16931; part of DRR pilot. |
| Lithuania | B2G mandatory (SABIS) | No B2B mandate yet | SABIS / EN 16931 | Replaced E.sąskaita in 2024. |
| Luxembourg | B2G mandatory | No B2B mandate | Peppol | Cross-border interoperability focus. |
| Malta | B2G acceptance | No B2B mandate | Under study | Roadmap expected post-2026. |
| Netherlands | B2G acceptance | No B2B mandate (future DRR likely) | SI-UBL / Peppol | Buyer consent needed for B2B use. |
| Poland | B2G via PEF | B2B mandatory: large Feb 1 2026; others Apr 1 2026 | KSeF (central clearance) | Clearance model with FA(3) schema. |
| Portugal | B2G mandatory | No B2B mandate; QES for PDFs delayed to 2027 | SAF-T / ATCUD / QR | Structured PDF + code-based validation. |
| Romania | B2G mandatory | B2B mandatory since Jul 1 2024 | RO e-Factura | Clearance model; 5-day submission window. |
| Slovakia | B2G via IS EFA | B2B planned for 2027 | E-invoicing + E-reporting Program | ViDA-aligned hybrid model. |
| Slovenia | B2G mandatory | B2B mandatory from Jan 1 2028 | National Platform | Law adopted Oct 2025; includes DRR. |
| Spain | B2G mandatory | B2B large companies ≈ late 2026; SMEs ≈ 2027 | National / Private Platforms | Veri*factu software rules start 2026. |
| Sweden | Must receive EN-compliant B2G invoices | No B2B mandate | Peppol / SFTI | High voluntary B2B use. |
How Businesses Should Prepare
The move toward mandatory e-invoicing is not only a compliance shift but also an opportunity to modernize financial workflows.
To prepare, companies should:
- Map exposure by country and mandate timeline.
- Adopt a unified invoice format internally based on EN 16931.
- Automate validation, routing, and archiving to meet country-specific requirements.
- Integrate e-invoice data into ERP workflows for approval, payment, and reconciliation.
SenseTask helps companies achieve this through centralized e-invoice processing, format validation, and ERP integration, ensuring every invoice meets the right country rules and approval flow automatically.
Learn more about SenseTask e-invoice processing.
Conclusion: E-Invoicing in Europe is Entering a Decisive Stage.
Between 2026 and 2028, nearly every EU country will require structured, EN 16931-compliant invoices exchanged through approved platforms.
Companies that prepare early, by standardizing formats, automating validation, and integrating their ERP systems, will turn compliance into efficiency.
SenseTask helps teams automate e-invoice capture, validation, and integration into workflows in systems like Odoo, SAP, and Microsoft Dynamics 365.
Our platform ensures every invoice meets national requirements and flows seamlessly through approval and accounting processes.
Ready to automate e-invoicing across the EU?