EU e-invoicing deadlines, country by country

Structured e-invoicing (EN 16931) is becoming law across the EU. This table tracks the B2B mandates that matter. Dates reflect officially adopted legislation; always confirm details with the national tax authority.

Country	What becomes mandatory	Date	Status
Hungary	Real-time invoice reporting (NAV Online Számla) — all VAT-registered businesses	Since 2018	In force
Italy	B2B/B2C/B2G e-invoicing via SdI (FatturaPA)	Since 2019	In force
Romania	B2B e-invoicing via RO e-Factura	Since 2024	In force
Germany	B2B: must be able to receive EN 16931 e-invoices	Since Jan 2025	In force
Belgium	B2B: structured e-invoices (Peppol) mandatory for all VAT-registered businesses	Jan 2026	In force
France	B2B: receive mandatory for all; issuing mandatory for large & mid-size companies	Sep 2026	Upcoming
Greece	B2B e-invoicing (myDATA) — businesses with gross revenue over €1M (FY 2023)	2 Mar 2026	Upcoming
Greece	B2B e-invoicing (myDATA) extends to all remaining businesses · Οδηγός (EL)	1 Oct 2026	Upcoming
Germany	B2B: issuing mandatory for companies with turnover > €800k · Leitfaden (DE)	Jan 2027	Upcoming
Slovakia	B2B e-invoicing (Peppol-based)	Jan 2027	Upcoming
Estonia	Customer right to demand e-invoices → issuing obligation	Jul 2027	Upcoming
France	B2B: issuing mandatory for all remaining companies	Sep 2027	Upcoming
Germany	B2B: issuing mandatory for all companies	Jan 2028	Upcoming
EU (ViDA)	Digital reporting & e-invoicing for intra-EU transactions	2030	Upcoming