E-invoicing deadlines 2026–2028
Several EU countries are making structured e-invoices mandatory for business-to-business (B2B) invoices. Here's what applies when, in plain language. Last checked: 20 October 2026.
An e-invoice here means a structured, machine-readable invoice following EN 16931 (for example XRechnung, ZUGFeRD / Factur-X or Peppol BIS). A plain PDF sent by email is not an e-invoice. This overview is general information, not tax advice.
🇩🇪 Germany
| From | What applies |
|---|---|
| 1 Jan 2025 | All businesses must be able to receive e-invoices for domestic B2B sales. |
| Until 31 Dec 2026 | Every business may still send paper invoices, or other electronic formats such as PDF if the customer agrees. |
| 1 Jan 2027 | E-invoices are mandatory for senders whose previous-year turnover was over €800,000. |
| 1 Jan 2028 | E-invoices are mandatory for all remaining senders (the €800,000 extension and the EDI transition end on 31 Dec 2027). |
Accepted formats include XRechnung and ZUGFeRD (from version 2.0.1, profiles that meet EN 16931). Small-amount invoices up to €250 and invoices from small businesses using the Kleinunternehmer scheme are exempt from the sending obligation. Source: Federal Ministry of Finance FAQ on the E-Rechnung (question 11 for the transition periods).
🇧🇪 Belgium
Since 1 January 2026, VAT-registered Belgian businesses must exchange structured electronic invoices with each other for B2B transactions. The default network is Peppol, and the standard format is Peppol BIS Billing 3.0. A tolerance period applied during the first three months of 2026. From 2028, an e-reporting obligation to the tax authority is planned. Source: einvoice.belgium.be (FPS Finance).
Not sure if your customer can receive Peppol invoices? Use the Peppol lookup.
🇫🇷 France
From 1 September 2026, all businesses must be able to receive e-invoices, and large and mid-sized companies must issue them. Small and medium-sized businesses and micro-enterprises must issue e-invoices from 1 September 2027. Invoices go through approved platforms (plateformes agréées), and e-reporting of transaction data applies on the same timeline. Accepted formats include Factur-X, UBL and CII. Official information: impots.gouv.fr and economie.gouv.fr.
🇵🇱 Poland
Poland's national e-invoicing system KSeF became mandatory for the largest taxpayers on 1 February 2026 and for other businesses on 1 April 2026. Taxpayers with very small monthly invoice volumes have until 1 January 2027. Invoices are issued in the national FA(3) format through KSeF. Official information: ksef.podatki.gov.pl.
Check or create your e-invoices
Use our free tools: validate an e-invoice against the official rules, create an XRechnung, ZUGFeRD or Peppol invoice, or open an e-invoice file you received.