Where e-invoicing is mandatory, and when.
E-invoicing mandate status, model, formats and go-live dates for every supported jurisdiction, with the authority source for each row.
Mandate tracker
Status, operating model, formats and go-live dates for each supported jurisdiction. Mandates and dates evolve, so the source linked on every row is authoritative.
| Jurisdiction | Status | Model | Formats | B2G | B2B | Go-live | Source |
|---|---|---|---|---|---|---|---|
| Austria (AT) | Voluntary | reporting model | ebInterface Peppol | In force | Voluntary | — | European Commission — eInvoicing |
| Belgium (BE) | Phased | clearance model | Peppol BIS Billing 3.0 | — | From January 2026 | 2026-01 | European Commission — eInvoicing |
| Bulgaria (BG) | Planned | clearance model | Peppol | — | Planned | — | European Commission — eInvoicing |
| Croatia (HR) | Phased | clearance model | eRačun Fiskalizacija 2.0 | — | Phased from 2026 | 2026-01 | European Commission — eInvoicing |
| Cyprus (CY) | Planned | clearance model | Peppol | — | Planned | — | European Commission — eInvoicing |
| Czechia (CZ) | Planned | clearance model | IS DOC Peppol | — | Planned | 2027-01 | European Commission — eInvoicing |
| Denmark (DK) | Voluntary | reporting model | Peppol OIOUBL | In force | Voluntary | — | European Commission — eInvoicing |
| Estonia (EE) | Voluntary | reporting model | Peppol UBL | — | Voluntary | — | European Commission — eInvoicing |
| Finland (FI) | Voluntary | clearance model | Peppol BIS Finvoice | — | Voluntary | — | European Commission — eInvoicing |
| France (FR) | Phased | clearance model | Factur-X UBL CII | — | Mandatory reception from September 2026; issuing phased from 2026 | 2026-09 | European Commission — eInvoicing |
| Germany (DE) | Phased | hybrid model | XRechnung ZUGFeRD | — | Receive from January 2025; issue phased 2027-2028 | 2025-01 | European Commission — eInvoicing |
| Greece (EL) | In force | clearance model | myDATA | — | Expanded from 2025 | 2025-01 | European Commission — eInvoicing |
| Hungary (HU) | In force | reporting model | NAV Online Invoice | — | In force | 2018-07 | European Commission — eInvoicing |
| Ireland (IE) | Voluntary | reporting model | Peppol | — | Voluntary | — | European Commission — eInvoicing |
| Italy (IT) | In force | clearance model | FatturaPA SDI | In force | In force since January 2019 | 2019-01 | European Commission — eInvoicing |
| Latvia (LV) | Planned | clearance model | Peppol | — | Planned | — | European Commission — eInvoicing |
| Lithuania (LT) | Planned | clearance model | Peppol | — | Planned | — | European Commission — eInvoicing |
| Luxembourg (LU) | Voluntary | reporting model | Peppol | — | Voluntary | — | European Commission — eInvoicing |
| Malta (MT) | Planned | clearance model | Peppol | — | Planned | — | European Commission — eInvoicing |
| Netherlands (NL) | Voluntary | reporting model | Peppol NLCIUS | — | Voluntary | — | European Commission — eInvoicing |
| Poland (PL) | Phased | clearance model | KSeF FA(2) | — | Phased from February 2026 | 2026-02 | European Commission — eInvoicing |
| Portugal (PT) | In force | clearance model | SAF-T CIUS-PT | — | In force | 2013-01 | European Commission — eInvoicing |
| Romania (RO) | In force | clearance model | RO e-Factura | — | In force | 2024-01 | European Commission — eInvoicing |
| Slovakia (SK) | Planned | clearance model | eFaktúra | — | Planned | 2027-01 | European Commission — eInvoicing |
| Slovenia (SI) | Planned | clearance model | eRačun Peppol | — | Planned | — | European Commission — eInvoicing |
| Spain (ES) | Phased | clearance model with reporting | Facturae Verifactu | In force | Reporting obligations phased from 2026 | 2026-01 | European Commission — eInvoicing |
| Sweden (SE) | Voluntary | reporting model | Peppol BIS | In force | Voluntary | — | European Commission — eInvoicing |
| United Kingdom (GB) | None | reporting model | Peppol | Not applicable | No general mandate | — | HM Revenue & Customs |
| Northern Ireland (XI) | None | reporting model | Peppol | — | No general mandate | — | HM Revenue & Customs |
| Norway (NO) | In force | reporting model | EHF Peppol | In force | B2G in force; broader B2B not mandated | — | Brønnøysundregistrene — EHF |
| Switzerland (CH) | None | reporting model | Peppol | Canton-level only | No general mandate | — | Swissdec / Peppol CH |
Questions
Do these dates mean I can wait until the go-live month?
No. A mandate usually requires onboarding, testing and certified connections before the first mandatory invoice. Treat the go-live as the deadline by which receiving, issuing and reporting must already work.
What is the difference between a clearance and a reporting model?
A clearance model routes invoices through a tax-authority platform before or at issue. A reporting model keeps the invoice with the parties but transmits data or a summary to the authority, often through a certified service provider.
Why do some jurisdictions show voluntary or none?
Status reflects the general B2B position in the reviewed set. A jurisdiction can still mandate e-invoicing for public-sector customers or run a pilot. The linked source describes the current position.
Orientation only. Mandate status and dates are a reference, not compliance advice. Coverage, formats and deadlines change. Confirm the current requirement with the tax authority or a certified provider; the linked source is authoritative.
VAT.tools keeps source-linked evidence and an API for repeat checks, so mandate and format changes can be reviewed per customer record.