E-invoicing deadlines in six EU countries: who must receive, who must issue, and from when
Germany already requires every domestic business to accept e-invoices but lets small sellers keep sending PDFs until the end of 2027. France made receiving mandatory on 1 September 2026 and moves small firms to issuing a year later. Spain only started its countdown on 6 October 2026. This page uses only the official tax pages and the legal texts, read on 9 November 2026.
Check your situation
The six countries side by side
| Country | Must be able to receive | Must issue e-invoices | Channel or format | Small-business VAT scheme |
|---|---|---|---|---|
| France | All businesses, from 1 Sep 2026 | Large and mid-sized companies from 1 Sep 2026; SMEs and micro-enterprises from 1 Sep 2027 | Through an approved platform (plateforme agréée): 158 registered with a date on the list updated 3 Nov 2026 | Covered: receiving, issuing and data reporting |
| Belgium | Domestic B2B, from 1 Jan 2026 | Domestic B2B, from 1 Jan 2026 | Structured invoice; software connected to the Peppol network | Covered (scheme for turnover up to EUR 25,000) |
| Germany | All domestic businesses, from 1 Jan 2025 (an email inbox is enough) | Supplies from 1 Jan 2027 if prior-year turnover above EUR 800,000; supplies from 1 Jan 2028 for everyone else | EN 16931 format (XRechnung, ZUGFeRD under conditions) | Must receive; may keep issuing other invoices |
| Poland | Through KSeF, from 1 Feb 2026 | 1 Feb 2026 if 2024 sales above PLN 200 million; 1 Apr 2026 for the others; sellers invoicing up to PLN 10,000 a month: not before the end of 2026 | KSeF, the state platform | Not checked on the official page |
| Spain | Not stated separately on the pages read | 12 months after 6 Oct 2026 if operations above EUR 8 million; 24 months after for the others | UBL syntax; a free public tool from the tax agency is planned | Not checked |
| Italy | Since 1 Jan 2019, through SdI | Since 1 Jan 2019, B2B and B2C; flat-rate (forfettario) sellers since 1 Jan 2024 at the latest | XML through the SdI exchange system | Forfettario regime covered since 1 Jan 2024 |
What the official texts say, country by country
France
The tax authority states that from 1 September 2026 every business, whatever its size, must be able to receive invoices in electronic form. Issuing becomes mandatory on 1 September 2027 for small and medium-sized companies and micro-enterprises; large and mid-sized companies started on 1 September 2026. A seller under the VAT franchise (franchise en base) is also covered, for receiving, issuing and e-reporting. Invoices go through an approved platform. Source: impots.gouv.fr, page modified 16 Jan 2026, and the list of approved platforms. Not checked here: the rules for a seller not established in France.
Belgium
Since 1 January 2026 a structured electronic invoice is compulsory for nearly all transactions between Belgian VAT-liable businesses. Only the structured invoice counts as the legal invoice; a PDF can still go along as a courtesy copy. Sales to private individuals are outside the rule. The small enterprise exemption scheme does not exempt you. A VAT-registered business that is not established in Belgium and has no permanent establishment there is not subject to the obligation, but the government notes that the law is still being amended on that point. Sources: einvoice.belgium.be and its B2B FAQ.
Germany
Every business established in Germany must be able to receive an e-invoice since 1 January 2025, including small businesses under the § 19 UStG scheme. A normal email inbox is enough. On the issuing side, section 27(38) of the VAT Act allows paper or a non-compliant electronic format for supplies made in 2025 and 2026. For supplies made in 2027 the same tolerance applies only if the seller's total turnover in the previous year did not exceed EUR 800,000; EDI exchanges also keep their tolerance until 31 December 2027. Invoices up to EUR 250, invoices from small businesses and travel tickets can always be issued in another format. Consumers receive an e-invoice only if they agree. Sources: § 27(38) UStG and the Federal Ministry of Finance letter of 15 October 2025.
Poland
KSeF became mandatory for issuing on 1 February 2026 for taxpayers whose 2024 sales, VAT included, exceeded PLN 200 million, and on 1 April 2026 for everyone else. Receiving through KSeF has been mandatory since 1 February 2026. A taxpayer whose monthly sales documented by invoices do not exceed PLN 10,000 gross has no obligation to issue in KSeF until the end of 2026. Out of scope: taxpayers with no seat and no permanent establishment in Poland, and invoices to individuals not running a business (KSeF remains optional for both). Source: ksef.podatki.gov.pl, modified 6 Feb 2026.
Spain
Law 18/2022 makes e-invoicing compulsory between businesses and professionals, but the clock only started with Order HAC/1028/2026, published in the Official State Gazette on 5 October 2026 and in force on 6 October 2026. The tax agency gives the deadlines: twelve months after that date for businesses with a volume of operations above EUR 8 million, twenty-four months after for all others. That puts the start in October 2027 and October 2028. The exact first day depends on how the months are counted, which this page has not confirmed. Sources: BOE-A-2026-20587 and the AEAT VAT manual 2026. Not checked: the treatment of consumers and of non-established sellers, and the separate Verifactu software rules.
Italy
Italy has the oldest rule of the six. Since 1 January 2019 every invoice between parties resident or established in Italy is electronic and goes through the SdI exchange system, for business customers and for consumers alike. Invoices to public bodies have been electronic since 31 March 2015. Flat-rate sellers (regime forfettario) joined on 1 July 2022 if their revenue exceeded EUR 25,000, and all of them on 1 January 2024. Health professionals may not send consumer invoices through SdI. Sources: Agenzia delle Entrate guide La fattura elettronica e i servizi gratuiti (December 2025) and Circular 32/E of 5 December 2023.
Limits of this page
- It covers invoices between two businesses established in the same country, plus consumer sales. Cross-border EU invoices follow other rules and are not covered.
- Each fact was read on the official page or legal text on 9 November 2026. Rules change: check the linked page before you rely on a date.
- This is general information, not tax advice. For a binding answer, ask the tax administration of the country concerned.
Late invoice? Statutory late payment interest in France, Germany, Spain and Italy.
Version française, pour la France seulement : facture électronique, où en est une TPE.