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EU E-Invoicing Mandates: Which Countries Go Live in 2026–2028?
A complete tracker of every EU member state's e-invoicing mandate status, deadline, format requirement, and legal basis — updated for April 2026.
By EU E-Invoicing Hub
The EU e-invoicing landscape is evolving rapidly. Here is the current status of every significant EU mandate, updated April 2026.
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 pending
- B2G: Via FACe platform (already live)
- B2B: Verifactu (voluntary) + Crea y Crece law — timeline TBC
- Format: Facturae XML (own national format)
🇧🇪 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 ViDA directive (effective from 2028) will require all EU cross-border B2B invoices to be structured digital documents, regardless of national mandates. Even if your country has no current mandate, cross-border invoicing with EU partners will require structured formats.
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