EU E-Invoicing Mandates: Which Countries Go Live in 2026–2028?

Currently Live Mandates

🇮🇹 Italy — Live since January 2019

• Format: FatturaPA (XML)
• Channel: SDI (Sistema di Interscambio)
• Scope: All B2B and B2G transactions
• Volume: 1.2 billion invoices/year
• Storage: 10-year conservazione sostitutiva required

🇩🇪 Germany — Live since January 2025 (receiving)

• Format: XRechnung (UBL/CII) or ZUGFeRD 2.3 (EN 16931 profile)
• Scope (2025): All businesses must be able to receive
• Scope (2027): Revenue >€800k must send
• Scope (2028): All businesses must send
• Storage: GoBD-compliant archiving (10 years)

Upcoming Mandates (2026–2028)

🇫🇷 France — September 2026 (large businesses)

• Format: Factur-X (technically identical to ZUGFeRD 2.x)
• Channel: PDP (private certified platforms) or PPF (government fallback)
• Phase 1 (Sept 2026): Grandes entreprises (>€1.5B turnover or >5000 employees) must send and receive
• Phase 2 (Sept 2027): ETI (€50M–€1.5B turnover or 250–5000 employees) must send and receive
• Phase 3 (Sept 2028): All remaining VAT-registered businesses (PME and micro) must send

🇪🇸 Spain — Live B2G, B2B dated for 2027–2028

• B2G: Via FACe platform (already live)
• Verifactu (invoice software anti-fraud layer, not full e-invoicing): mandatory 1 January 2027 (companies), 1 July 2027 (self-employed) — postponed one year by Real Decreto-ley 15/2025
• B2B mandate (Crea y Crece law, Royal Decree 238/2026): 1 October 2027 (turnover >€8M), 1 October 2028 (all other businesses)
• Format: UBL for the public AEAT platform; Facturae, CII, and EDIFACT also accepted via private platforms

🇧🇪 Belgium — 2026

• B2G: Live (PEPPOL-based)
• B2B: Phased mandate under development
• Format: PEPPOL BIS 3.0

🇵🇱 Poland — KSeF Live from 2026

• Format: FA_VAT XML through KSeF (Krajowy System e-Faktur)
• Phase 1 (1 Feb 2026): Large taxpayers (annual turnover >PLN 200M) — mandatory
• Phase 2 (1 Apr 2026): All VAT-registered businesses — mandatory
• Channel: Centralised government clearing house (KSeF) — every invoice requires a KSeF reference number

What ViDA Changes for All Countries

The EU's ViDA package (adopted March 2025) will require structured e-invoicing and digital reporting for cross-border intra-EU B2B transactions from 1 July 2030, regardless of national mandates. Even if your country has no current domestic mandate, cross-border invoicing with EU partners will eventually require structured formats.