France
France is introducing mandatory B2B e-invoicing through a phased rollout beginning in September 2026, covering both e-invoicing and e-reporting requirements.
Explore current and upcoming e-invoicing requirements, infrastructure and iEDI availability across markets.
France is introducing mandatory B2B e-invoicing through a phased rollout beginning in September 2026, covering both e-invoicing and e-reporting requirements.
Belgium requires structured B2B e-invoicing for domestic transactions, with the mandate in force since 1 January 2026 and Peppol playing a central role.
Poland is completing the phased rollout of mandatory B2B e-invoicing through the national KSeF platform, with the final group of businesses included from January 2027.
Czechia currently has no general B2B e-invoicing mandate, while structured e-invoicing is established within public procurement.
The Netherlands currently has no general B2B e-invoicing mandate, while e-invoicing is established in the public sector and Peppol is widely supported.
Germany is phasing in mandatory B2B e-invoicing, with receiving requirements already in effect and mandatory issuing requirements expanding through 2027 and 2028.
Denmark requires digital bookkeeping systems to support electronic invoicing, while no general mandate currently requires all domestic B2B invoices to be electronic.
Sweden currently has no general B2B e-invoicing mandate, while electronic invoicing is mandatory for suppliers in public procurement.
Norway is preparing to expand mandatory e-invoicing beyond the public sector, with new B2B requirements planned to begin from 2028.
Italy operates an established mandatory B2B e-invoicing regime, with domestic electronic invoices exchanged through the national Sistema di Interscambio (SdI).
The United Kingdom will introduce mandatory VAT e-invoicing for B2B and B2G transactions from April 2029.
Spain is preparing for mandatory domestic B2B e-invoicing, with implementation to take place in phases once the final technical order enters into force.
India requires GST e-invoicing for businesses above the applicable turnover threshold, with invoices registered through an Invoice Registration Portal.
Malaysia has rolled out mandatory e-Invoice through MyInvois, with requirements based on taxpayer revenue and specific exemptions for smaller businesses.
Hungary currently has no general B2B e-invoicing mandate, but operates extensive real-time invoice reporting through the NAV Online Invoice system.
Romania requires domestic B2B e-invoicing through the national RO e-Factura platform.
Slovakia will introduce mandatory structured e-invoicing for domestic B2B and B2G transactions from 1 January 2027.
Mexico operates an established mandatory electronic invoicing regime based on the CFDI standard administered by SAT.
Ireland will begin a phased rollout of mandatory B2B e-invoicing and real-time reporting from November 2028.
The United States currently has no nationwide B2B e-invoicing mandate, with adoption primarily driven by businesses and interoperable exchange initiatives.