| Albania |
Mandate live |
Since 2021 |
Universal fiscalisation covers B2B, B2G and B2C — invoices are cleared in real time through the central platform. |
| Andorra |
No mandate |
No mandate |
Andorra has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Armenia |
Mandate live |
Universal |
Electronic tax invoicing through the state system is mandatory. |
| Austria |
Voluntary / partial |
B2G live; no B2B mandate |
Federal B2G e-invoicing has been mandatory since 2014; domestic B2B remains voluntary pending ViDA. |
| Azerbaijan |
Mandate live |
Universal |
Electronic tax invoices via the state portal are mandatory for VAT-registered businesses. |
| Belarus |
Mandate live |
Since 2016 (VAT) |
Electronic VAT invoices through the national portal are mandatory for VAT payers. |
| Belgium |
Mandate live |
Since 1 Jan 2026 |
Structured B2B e-invoicing via Peppol became mandatory for all VAT-registered businesses on 1 January 2026 — a "big bang" with a short tolerance window. Near-real-time e-reporting follows in 2028. |
| Bosnia & Herzegovina |
Proposed |
Under preparation |
E-invoicing and real-time reporting initiatives are under preparation at entity level; no binding countrywide mandate yet. |
| Bulgaria |
Proposed |
SAF-T from 2026 |
Bulgaria is introducing phased SAF-T reporting from 2026; e-invoicing mandates remain at the discussion stage. |
| Croatia |
Mandate live |
Since 1 Jan 2026 |
B2B structured e-invoicing plus end-to-end fiscalisation reporting became mandatory 1 January 2026 under Fiskalizacija 2.0. |
| Cyprus |
No mandate |
No mandate |
Cyprus has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Czechia |
Proposed |
Under discussion |
E-invoicing and digital reporting are under policy discussion aligned to ViDA; the earlier EET fiscalisation regime was abolished. |
| Denmark |
Voluntary / partial |
Digital bookkeeping live |
B2G e-invoicing is long mandatory and the Bookkeeping Act requires digital systems capable of e-invoice exchange — a de facto soft mandate without a formal B2B one. |
| Estonia |
Announced — dated |
Buyer’s right since Jul 2025 |
Since July 2025 any business buyer may demand structured e-invoices; a broader mandate is under preparation. |
| Finland |
Voluntary / partial |
Buyer’s right since 2020 |
Business buyers may demand EN 16931 e-invoices; adoption is very high but there is no general issuance mandate. |
| France |
Rollout underway |
From 1 Sep 2026 |
From 1 September 2026 all French businesses must be able to receive e-invoices; large and mid-size companies must also issue. SMEs issue from September 2027. Certified PDP platforms handle exchange and e-reporting; a live pilot ran February–August 2026. |
| Georgia |
Mandate live |
RS.ge universal |
Tax invoices are issued electronically through the RS.ge portal — effectively universal e-invoicing for VAT payers. |
| Germany |
Rollout underway |
Receive live; issue 2027/2028 |
Since January 2025 every German business must be able to receive EN 16931 structured e-invoices. Issuance becomes mandatory on 1 January 2027 for businesses with prior-year turnover above €800k, and on 1 January 2028 for all. |
| Greece |
Rollout underway |
Large companies 2026 |
Universal myDATA digital reporting is live; mandatory e-invoicing through accredited providers is phasing in from 2026, starting with large companies. |
| Hungary |
Mandate live |
RTIR since 2018/2021 |
Not a structured-exchange mandate but universal real-time invoice data reporting to NAV — economically equivalent CTC coverage of B2B and B2C. |
| Iceland |
Voluntary / partial |
B2G live |
Public-sector e-invoicing is standard; no B2B mandate. |
| Ireland |
Announced — dated |
Phased from Nov 2028 |
Revenue has announced a phased approach: large domestic B2B e-invoicing from November 2028, aligning with ViDA by 2030. |
| Italy |
Mandate live |
Since 2019 |
Europe’s pioneer: virtually all domestic B2B and B2C invoices must transit the SdI platform in FatturaPA format. The most mature clearance regime in the EU. |
| Latvia |
Mandate live |
B2B from Jan 2026 |
Structured e-invoicing became mandatory for B2G in 2025 and extends to domestic B2B from 2026, with invoice data reporting to the tax authority. |
| Liechtenstein |
No mandate |
No mandate |
Liechtenstein has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Lithuania |
Voluntary / partial |
B2G live (SABIS) |
B2G e-invoicing is mandatory via SABIS and i.SAF invoice-data reporting is universal; B2B structured e-invoicing is voluntary. |
| Luxembourg |
Voluntary / partial |
B2G phased 2023 |
B2G e-invoicing became mandatory in phases through 2023; no domestic B2B mandate ahead of ViDA. |
| Malta |
No mandate |
No mandate |
Malta has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Moldova |
Voluntary / partial |
e-Factura partial |
The state e-Factura platform is mandatory for public procurement and specific taxpayer groups; broader B2B use is voluntary. |
| Monaco |
No mandate |
No mandate |
Monaco has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Montenegro |
Mandate live |
Since 2021 |
Electronic fiscalisation of invoices is mandatory across the economy. |
| Netherlands |
Voluntary / partial |
No B2B mandate |
Strong Peppol adoption and B2G e-invoicing, but no domestic B2B mandate announced; ViDA will bring intra-EU obligations by 2030. |
| North Macedonia |
Proposed |
e-Faktura planned |
A national e-invoicing project (e-Faktura) has been announced with phased implementation planned; specifications pending. |
| Norway |
Announced — dated |
Proposed from 2027 |
Government proposals target mandatory B2B e-invoicing from around 2027, building on universal EHF/Peppol infrastructure. |
| Poland |
Mandate live |
Feb/Apr 2026; micro Jan 2027 |
KSeF became mandatory on 1 February 2026 for large taxpayers (> PLN 200M) and on 1 April 2026 for other VAT-registered businesses; micro-entrepreneurs follow January 2027. Invoices must be accepted by the platform to be valid; penalties are suspended until 2027. |
| Portugal |
Voluntary / partial |
B2G live; B2B not mandated |
B2G e-invoicing is mandatory and invoices carry ATCUD codes with certified software, but domestic B2B structured e-invoicing remains voluntary. |
| Romania |
Mandate live |
B2B since Jul 2024 |
All domestic B2B invoices flow through RO e-Factura; B2C reporting added subsequently. Strict deadlines and fines for late submission. |
| Russia |
Voluntary / partial |
EDI widespread; traceability mandatory |
E-invoicing via accredited EDI operators is voluntary except for traceable goods, where it is mandatory; adoption is high. |
| San Marino |
No mandate |
No mandate |
San Marino has no e-invoicing or transaction-level CTC mandate, and no credible programme has been announced. We monitor for changes. |
| Serbia |
Mandate live |
Since 2023 |
Mandatory B2B and B2G exchange through the national SEF platform since 2023. |
| Slovakia |
Announced — dated |
Planned 2027 |
A domestic B2B e-invoicing and reporting mandate is planned for 2027, aligned with ViDA. |
| Slovenia |
Proposed |
Draft ~2027 |
Draft legislation for mandatory B2B e-invoicing (with reporting) has been under discussion targeting ~2027. |
| Spain |
Announced — dated |
B2B mandate pending; Verifactu 2026 |
The Crea y Crece B2B e-invoicing mandate awaits final regulations (expected phased start ~2027); separately, Verifactu certified-billing-software rules apply from 2026. |
| Sweden |
Voluntary / partial |
B2G live |
B2G Peppol invoicing is mandatory; a B2B mandate is under study but not legislated. |
| Switzerland |
Voluntary / partial |
B2G > CHF 5k |
Suppliers to the federal administration must invoice electronically above CHF 5,000; no B2B mandate and none announced. |
| Türkiye |
Mandate live |
Threshold-based, broad |
e-Fatura and e-Arşiv cover most of the economy through descending turnover thresholds and sector rules — one of the oldest CTC regimes (since 2014). |
| Ukraine |
Mandate live |
ERPN universal (VAT) |
VAT invoices must be registered in the Unified Register (ERPN) to grant input VAT credit — a long-standing CTC regime; SAF-T applies to large taxpayers. |
| United Kingdom |
Proposed |
Consultation concluded 2025 |
HMRC consulted on promoting or mandating e-invoicing during 2025; policy direction awaited. Making Tax Digital continues separately. |