E-invoicing deadlines in Europe: who must do what, and when
Several countries are making electronic invoices compulsory between businesses in 2026 and 2027. Rules differ by country and by company size. This page puts the dates in one table and tells you what to do first.
| Country | What starts | Date |
|---|---|---|
| France | Receiving e-invoices (all companies). Issuing e-invoices for large and mid-size companies. | 1 September 2026 |
| France | Issuing e-invoices for small and micro businesses (extension to December 2027 reported as possible). | 1 September 2027 |
| Germany | Receiving e-invoices is already compulsory. Issuing: businesses above 800,000 EUR turnover from 2027, all others from 2028. | Receive: since 1 January 2025. Issue: 1 January 2027 or 2028 |
| Belgium | Compulsory B2B e-invoicing (Peppol). | 1 January 2026 |
| Poland | KSeF national e-invoice system for the smallest businesses. | 1 January 2027 |
| Spain | Verifactu invoicing-software rules: companies under corporate tax first, other taxpayers later. | 1 January 2027 and 1 July 2027 |
Sources read on 2026-10-26: fonoa.com (e-invoicing and digital reporting in the EU), spscommerce.com (e-invoicing mandates in Europe), vatit.com and advisori.de (Germany), abby.fr and laposte.fr (France). None is an official text: for Germany see the Federal Ministry of Finance circular. Dates for single countries are reported by those pages and may change: confirm with your tax authority or adviser. This is information, not tax advice.
What to do first
- Find out which rule applies to you. It depends on your country, your turnover and whether you buy, sell or both. Ask your accountant or check your tax authority's page.
- Receiving comes first. In most countries every company must be able to receive e-invoices before it must issue them. An e-invoice is an XML file, often hidden inside a PDF.
- Choose how you will issue them. Most countries require a certified platform or approved software. We do not sell invoicing software that signs or sends invoices.
- Keep the originals. Store the XML file, not only the printed PDF. The XML is the legal invoice.
Opening an e-invoice file
An e-invoice arrives as XML, or as a PDF with the XML inside. Our Windows app Folio opens Italian FatturaPA e-invoices as a readable document, lists a folder with totals and shows the XML behind it. It does not yet read the German, French or Belgian formats.
Folio is our own Windows app: free trial in the Microsoft Store, then a one-time purchase, no subscription.
Questions
What is an e-invoice?
A structured electronic file, usually XML, that software can read, instead of a PDF or paper copy. Some formats put the XML inside a PDF.
Do small businesses have to comply?
Yes in most countries, but later than large companies. See the table: the smallest firms often get an extra year.
Is a PDF invoice still allowed?
For business-to-business invoices in the countries above, a plain PDF will stop being enough once the rules start. Check the exact rule for your case.
Does this page upload anything?
No. It is a static page.
Information only, not legal or tax advice. Checked 2026-10-26.