As of July 2026, domestic B2B e-invoicing is mandatory in Italy (since 2019), Romania (since 2024), Belgium (since 1 January 2026) and Poland (large taxpayers since 1 February 2026, everyone since 1 April 2026). The next major deadline is 1 September 2026, when France’s mandate takes effect, followed by Germany’s issuance obligation in 2027–2028. In the Baltics, Latvia’s B2G requirement is in force with B2B planned for 2028, while Estonia’s universal mandate remains a draft. The EU-wide ViDA reform makes structured e-invoices the standard for cross-border trade from 1 July 2030.
The E-Invoicing Mandate Table (as of 31 July 2026)
| Country | What is mandatory | From |
|---|---|---|
| Italy | B2B and B2G e-invoices (SdI system) | 1 January 2019 |
| Romania | B2B e-invoices (RO e-Factura) | 1 July 2024 |
| Germany | receiving B2B e-invoices | 1 January 2025 |
| Belgium | B2B e-invoices via Peppol | 1 January 2026 |
| Latvia | B2G e-invoices | 1 January 2026 |
| Poland | B2B e-invoices (KSeF), large taxpayers | 1 February 2026 |
| Poland | B2B e-invoices (KSeF), all businesses | 1 April 2026 |
| France | reception for all + issuance for large companies | 1 September 2026 |
| Germany | issuance (turnover above €800,000) | 1 January 2027 |
| France | issuance for small businesses | 1 September 2027 |
| Germany | issuance for all businesses | 1 January 2028 |
| Latvia | B2B e-invoices (planned) | 1 January 2028 |
| EU (ViDA) | cross-border digital reporting and e-invoicing | 1 July 2030 |
Every row covers domestic obligations. Cross-border transactions stay outside national mandates until ViDA introduces common rules in 2030.
Where Is E-Invoicing Already Mandatory?
Italy pioneered the model: all invoices have flowed through the SdI clearance system since 2019. Romania followed in July 2024 with RO e-Factura. Belgium switched on 1 January 2026 to a Peppol-based model in which every VAT-registered business exchanges structured invoices directly between systems — an emailed PDF no longer counts. Poland’s KSeF went mandatory this February and April; the details are in our guide to Poland’s KSeF.
What Takes Effect Next?
France is the one to watch: on 1 September 2026, every French VAT-taxable business must be able to receive e-invoices, and large and mid-sized companies must issue them. Our guide to France’s e-invoicing mandate covers what foreign suppliers should do. Germany’s reception obligation already applies, with issuance following in 2027–2028 — see Germany’s B2B e-invoicing mandate.
What About the Baltics and the Nordics?
Latvia requires structured e-invoices to the public sector since 1 January 2026 and plans the B2B obligation for 1 January 2028. Lithuania has no B2B mandate; public-sector invoicing runs through the SABIS platform. Estonia introduced a buyer’s right on 1 July 2025: any registered e-invoice recipient can demand a machine-readable e-invoice from suppliers. The universal Estonian mandate targeted around 2027 remains a draft under discussion at the Ministry of Finance, not adopted law. Finland has no general mandate, but under law 241/2019 business buyers have had the right to demand EN 16931 e-invoices since April 2020.
What Does ViDA Change?
ViDA — VAT in the Digital Age — was adopted on 11 March 2025 and sets the common destination: from 1 July 2030, structured e-invoices and digital reporting become the standard for intra-EU cross-border transactions. Member states may also introduce domestic mandates without asking Brussels for a derogation, which is exactly why this table grows every year.
What Should an Exporter Do?
None of these mandates directly forces a foreign supplier, because each covers domestic transactions. The direction is unambiguous though: market by market, your customers’ purchasing processes are going automatic, structured e-invoices are becoming the norm and PDFs the exception. The practical move is one channel that covers many markets at once — the Peppol network reaches Belgium, Germany, France, Finland and the Baltics through a single connection.
Summary
As of July 2026, B2B e-invoicing is mandatory in Italy, Romania, Belgium and Poland; France joins on 1 September 2026, Germany’s issuance obligation lands in 2027–2028 and Latvia’s B2B mandate is planned for 2028. Estonia’s universal obligation is still a draft. By 1 July 2030 ViDA makes structured e-invoicing the EU-wide cross-border standard — the earlier your invoicing switches to structured formats, the fewer national deadlines you need to track one by one.
Explore Finbite’s e-invoicing and Peppol services.
Which countries already require B2B e-invoicing?
As of July 2026: Italy (since 2019), Romania (since 2024), Belgium (since 1 January 2026) and Poland (since 1 February and 1 April 2026). Germany has required all B2B companies to be able to receive e-invoices since 1 January 2025.
Which e-invoicing mandates start next?
France on 1 September 2026 (reception for all businesses, issuance for large and mid-sized companies), followed by Germany’s issuance obligation on 1 January 2027 for companies above €800,000 turnover, France’s SME phase on 1 September 2027, Germany’s universal phase on 1 January 2028 and Latvia’s planned B2B mandate on 1 January 2028.
Is e-invoicing mandatory in Estonia?
Not universally. Since 1 July 2025 registered e-invoice recipients have the right to demand e-invoices from suppliers. The Ministry of Finance has targeted a universal mandate around 2027, but as of July 2026 it remains a draft under discussion, not adopted law.
When does the EU make e-invoicing mandatory everywhere?
The ViDA reform, adopted on 11 March 2025, makes structured e-invoices and digital reporting the standard for intra-EU cross-border transactions from 1 July 2030. Domestic mandates remain each member state’s choice, and many are arriving earlier.