The Clearance Model
Section 01 · Mandates and Deadlines

E-invoicing mandates in Europe, country by country

This section answers one question over and over, in a different jurisdiction each time: who is obliged to issue a structured invoice, to whom, from which date, and under which law. It is written for the person inside a finance or tax function who has to say which of their own entities is caught and by when, and who has discovered that the vendor summaries disagree with each other in small ways that turn out to matter.

Every country piece is built the same way so that they can be read against one another: what the law actually obliges, how the scope test is drawn, what changes on each staged date, what the format and channel requirements are, and what happens when the obligation cannot be met. Dates are given with the instrument that fixes them and the status of that instrument, because a mandate that has been announced, one that has been legislated and one that is in force are three different things and have been confused in print more than once. Where a Member State moved before the VAT Directive was amended, the derogation that permitted it is named. The mechanics of the document itself sit in standards and formats, and how it travels is in networks and transmission; the library lists everything on the site on one page.

E-invoicing mandates by country: the dates and their status

Every date below is taken from the country article linked in its row, which names the instrument that fixes it and links to the administration's own page. A date marked adopted is in published law; one marked proposed is not yet law and has moved before. For the framework these national laws sit inside — what the EU itself requires and what it leaves to each Member State — read what is actually mandatory in Europe.

E-invoicing mandates in Europe — the dates that matter
  1. 2024-01-01Romania: domestic business-to-business invoices must be cleared through RO e-Facturain force
  2. 2025-01-01Germany: every business established in Germany must be able to receive a structured invoicein force
  3. 2025-01-01Romania: consumer sales brought within the platformin force
  4. 2026-01-01Belgium: structured invoicing between taxable persons established in Belgiumin force
  5. 2026-02-01Poland: the largest taxpayers must issue through KSeFin force
  6. 2026-04-01Poland: all remaining taxable persons must issue through KSeFin force
  7. 2026-09-01France: every business must be able to receive; large and intermediate businesses must issue and reportin force
  8. 2027-01-01Germany: issuers above the transitional turnover threshold lose the option of issuing in another formatadopted
  9. 2027-01-01Spain: business-to-business invoicing for larger businesses, counted from the implementing regulationproposed
  10. 2027-09-01France: small and micro businesses must issue and reportadopted
  11. 2028-01-01Germany: the remaining transitional arrangements expireadopted
  12. 2030-07-01European Union: digital reporting applies to intra-Community transactionsadopted

Italy and Hungary are not in the calendar because their obligations have applied for years: see Italy's SdI clearance and Hungary's real-time invoice reporting. Dates in this list are revised when the underlying instrument changes, not before.

Everything else in this section

The analysis underneath the anchor piece.

01 · Mandates

Belgium's Structured Invoicing Obligation

Belgium's B2B e-invoicing mandate has applied since 1 January 2026: structured invoices between Belgian businesses over an existing network, with no state platform.

5 min read
01 · Mandates

Derogations Under Article 395, and Why They Are Ending

For a decade, a Member State that wanted to mandate e-invoicing had to ask the Council for permission. That requirement shaped every national mandate in Europe, and it has now been removed.

5 min read
01 · Mandates

France's E-Invoicing and E-Reporting Reform

France's e-invoicing reform applies from September 2026: licensed platforms carry the invoice, and a separate e-reporting duty catches what invoicing does not.

5 min read
01 · Mandates

Germany's B2B E-Invoicing Mandate, Stage by Stage

Germany's B2B e-invoicing mandate: every business has had to receive structured invoices since 2025, issuing follows in stages to 2028, and there is no central platform.

5 min read
01 · Mandates

Poland's KSeF: A National Clearance System

Poland's KSeF mandate routes every domestic B2B invoice through one state system, from February 2026 for the largest taxpayers and April 2026 for everyone else.

5 min read
01 · Mandates

Spain's B2B Mandate Under the Crea y Crece Law

Spain legislated a business-to-business e-invoicing obligation and then made it wait for an implementing regulation, while two other obligations arrived in the meantime.

5 min read