E-invoicing rules per country.
Where structured e-invoices between businesses are mandatory, from when, and in which format.
Checked on 9 October 2026. Dates and thresholds change; confirm with your tax authority or accountant before relying on them.
| Country | Status | Format and channel |
|---|---|---|
| Belgium | Mandatory between Belgian VAT-registered businesses since 1 January 2026. | Structured invoices over the Peppol network (Peppol BIS). |
| Germany | Every business must be able to receive e-invoices since 1 January 2025. Issuing becomes mandatory from 1 January 2027 for companies with a turnover above €800,000 and from 1 January 2028 for all. | Formats that follow EN 16931, such as XRechnung and ZUGFeRD. |
| France | From 1 September 2026 every business must be able to receive e-invoices, and large and mid-size companies must issue them. Small and micro companies must issue from 1 September 2027. | Through certified platforms; accepted formats are Factur-X, UBL and CII. |
| Poland | The national KSeF system is mandatory from 1 February 2026 for the largest companies, from 1 April 2026 for other businesses and from 1 January 2027 for the smallest. | Poland's own structured format, sent through the government KSeF platform. |
| Italy | Mandatory between businesses since 2019. | The FatturaPA format, sent through the government exchange system (SdI). |
| Netherlands | Mandatory for invoices to central government. No general mandate between businesses yet. | UBL over Peppol is the common route. |
| European Union | Under the VAT in the Digital Age rules, e-invoicing becomes mandatory for cross-border sales between businesses in the EU from 1 July 2030. | Structured invoices based on the European standard EN 16931. |
What this means for your invoices
Countries that build on the European standard EN 16931 accept a UBL invoice like the one erpsoftware.app creates with every invoice. How it must be delivered differs: some countries require the Peppol network, others a certified platform.
Countries with their own format and a government platform, such as Poland and Italy, need a connection to that platform. A UBL file alone is not enough there.
If you sell to businesses in one of these countries from abroad, the mandate usually applies to companies established there. Check your own situation with your accountant.
More background: UBL and Peppol explained.
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