Deadlines · status October 2026
EU e-invoicing deadlines 2026–2030
14 EU member states now enforce e-invoicing mandates. Greece joins the list this year. The ViDA directive will standardize digital reporting across all 27 member states by 2030.
Next deadline Greece · All Other Businesses
Deadlines this year
Greece · B2B mandate
All other businesses join the B2B mandate; transition until 31 January 2027 (postponed from 1 October 2026)
- Format
- MYDATA XML
- Platform
- myDATA
- Scope
- All Other Businesses
- Confidence
- Enacted
Country guideSource: Joint Decision A.1197/2026 (ΦΕΚ Β 5905/30-9-2026)
The 2027 wave
Taxpayers with monthly invoiced sales up to PLN 10,000 must issue invoices in KSeF
Issuing e-invoices mandatory for businesses with prior-year turnover above €800,000
Domestic B2B and B2G e-invoicing with near-real-time reporting, via accredited Peppol access points (5-corner model)
SAF-T reporting mandatory for enterprises with 2024 revenue above BGN 300 million
SMEs (PME) and micro-enterprises must issue e-invoices and e-report via an approved platform (PA)
Businesses with turnover above €8 million must issue B2B e-invoices (Ley Crea y Crece, Royal Decree 238/2026)
2028–2030 and the ViDA directive
Long-range national mandates and the EU-wide digital reporting framework.
The VAT in the Digital Age directive (Council Directive (EU) 2025/516, adopted 11 March 2025) makes e-invoicing and digital reporting the rule for intra-EU B2B supplies from 1 July 2030, based on EN 16931. Since 14 April 2025, member states can require domestic B2B e-invoicing without asking the EU for permission; national systems must align with the EU model by 2035. Read our ViDA guide.
Issuing e-invoices mandatory for all businesses
Domestic B2B e-invoicing and reporting to the State Revenue Service (VID) mandatory (postponed from 2026)
Domestic B2B e-invoicing mandatory (Peppol, e-invoice providers or the free mini Blagajna app); no real-time reporting
SAF-T reporting mandatory for enterprises with 2025 revenue above BGN 15 million or tax payments above BGN 1.5 million
All other businesses and self-employed must issue B2B e-invoices
Large corporates must issue domestic B2B e-invoices with real-time reporting to Revenue; all businesses must be able to receive
SAF-T reporting mandatory for all large, medium and small enterprises
The same obligations extend to all VAT-registered businesses trading B2B within the EU
SAF-T reporting mandatory for VAT-registered micro-enterprises
EU ViDA digital reporting for cross-border transactions applies
EU-wide digital reporting requirements for intra-EU B2B transactions
What happens if you miss a deadline?
Non-compliance carries financial and operational consequences. The four largest mandates:
- France
- €50 per invoice not issued as an e-invoice, capped at €15,000 per year (CGI art. 1737, raised from €15 by the 2026 Finance Law). €500 per missing e-reporting transmission, also capped at €15,000 per year (CGI art. 1788 D).
- Poland
- Issuing an invoice outside KSeF when KSeF is required can be fined up to 100% of the VAT shown, or up to 18.7% of the gross amount where no VAT is shown. The fines apply from 1 January 2027; a draft law published in October 2026 would postpone them to 1 January 2028.
- Belgium
- €1,500 for a first infringement, €3,000 for a second and €5,000 for each further one, on top of the general invoicing penalties. A tolerance period ran from 1 January to 31 March 2026.
- Germany
- No fine specific to e-invoices. Not issuing a proper invoice can be fined up to €5,000 (§26a UStG), and the buyer risks losing input VAT deduction. Issuing becomes mandatory on 1 January 2027 above €800,000 prior-year turnover and on 1 January 2028 for all.
Countries where an e-invoicing mandate is already in force, with the earliest date per country.
Understanding EU e-invoicing deadlines
The European Union is changing how businesses handle invoicing. From 1 July 2030, the VAT in the Digital Age (ViDA) directive requires intra-EU B2B transactions to use standardized electronic invoices.
Key milestones to watch
January 2026 was a milestone: Belgium and Croatia made B2B e-invoicing mandatory, and Poland's KSeF followed on 1 February. Belgium took a "Big Bang" approach — all businesses at once, via the Peppol network.
France takes a phased approach: since 1 September 2026 every business must be able to receive e-invoices and large and mid-size companies must issue them; SMEs and micro-enterprises follow on 1 September 2027.
Germany requires all businesses to receive e-invoices from January 2025, but sending requirements are phased by revenue size (2027 for large companies, 2028 for all).
- Tax compliance. Non-compliant invoices may be rejected for VAT deduction purposes.
- Financial penalties. Some countries impose fines (e.g., France: €50 per invoice, capped at €15,000/year per CGI Art. 1737).
- Business operations. Your customers may refuse to accept non-compliant invoices.
Frequently Asked Questions
- Will there be more delays?
- France has delayed multiple times. Germany's timeline has remained stable. Belgium confirmed no delays expected. Build buffer time into your planning.
- Does this affect invoices to/from non-EU countries?
- Current mandates focus on domestic transactions. Cross-border EU invoicing will be harmonized under ViDA by 2030. Non-EU trade follows bilateral agreements.
- What if my accounting software doesn't support e-invoicing?
- Most major packages (SAP, Exact, DATEV, QuickBooks) have added e-invoicing features. If yours doesn't, you can use standalone tools or access points.
- Can I still send PDF invoices?
- Depends on country. Germany: Yes during transition (with recipient consent). Belgium: No, Peppol required. France: Only via certified platform with structured data.
Dates come from the deadline data files and are re-verified against official sources. Report an error or update.
Have an e-invoice that came back rejected? Check it here.
Checking is free. The first verified download every 30 days is free. After that €1.90 per invoice, or €9 a month for all of them.