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E-invoicing in Europe: which countries require it, and when

Short answer

Europe is moving invoice by invoice into government systems. In a growing list of countries, a domestic B2B invoice is legally a structured file in a state platform, and the PDF you print is only a readable copy. Nine markets already run this way, a wave of mandates lands between 2026 and 2029, and the EU-wide ViDA framework closes the decade in 2030.

This page maps the calendar as verified against national sources in August 2026. Dates shift, so treat the year as the signal and confirm the month locally before you build plans on it.

Already live: where the state owns the invoice today

  • Italy - SdI clearance since 2019; every domestic invoice is XML through the Sistema di Interscambio.
  • Serbia - SEF for B2B and B2G; the registered e-invoice is the legal original.
  • Romania - RO e-Factura, mandatory domestic B2B since July 2024.
  • Hungary - real-time invoice reporting to NAV since 2018, with a state-run qvik payment QR standard beside it.
  • Belgium - structured Peppol e-invoices mandatory for domestic B2B since January 2026.
  • Croatia - Fiskalizacija 2.0 extends fiscalization to B2B e-invoices from January 2026.
  • Poland - KSeF, phased through February and April 2026; printed copies must carry the KSeF number and QR.
  • Greece - myDATA reporting, with B2B e-invoicing phasing in through 2026.
  • Albania - fiscalization of every invoice since 2021; a PDF without an NIVF code is not a valid invoice.

The calendar: what arrives next

  • September 2026 - France: all businesses must be able to receive e-invoices; issuing phases in by size through 2027.
  • October 2026 - Greece extends mandatory e-invoicing to all businesses. Moldova has announced a B2B mandate for the same month, and North Macedonia has announced its own system, with dates to be confirmed.
  • 2027 - Slovakia and Norway; Germany's issuing obligation begins phasing by company size, completing in 2028.
  • 2028 - Slovenia, Latvia, Luxembourg; Germany completes.
  • 2029 - Ireland's rollout advances, and the UK mandate lands: all VAT invoices, B2B and B2G, on Peppol from April 2029.
  • 2030 - ViDA: the EU-wide digital reporting framework for cross-border transactions.

The pattern is one-directional. No country that has introduced a mandate has withdrawn it, and each budget season adds a date. If you invoice businesses in Europe, this calendar reaches you; the only question is which year.

What it means for a freelancer

Three things, in order of importance. First, your numbers must live somewhere that is yours: whichever channel issues the invoice, you still need one place that knows your income, expenses, and runway. Second, in clearance countries the habit changes from “send the PDF” to “prepare the document, issue it through the channel”. Third, printed or emailed copies gain new mandatory elements, like Poland’s KSeF number and QR, so a copy that looked fine last year can be incomplete this year.

Common questions

Is a PDF invoice still legal in Europe?

In most countries, yes, for now. But in Italy, Serbia, Romania, Belgium, Croatia, Poland, Hungary and others, a domestic B2B invoice legally lives in a government system, and the PDF is only a readable copy of it. The list grows every year, so check your country's current position rather than assuming.

What is a clearance system?

A model where the invoice passes through, or is reported to, a government platform, which validates or registers it. Italy's SdI, Serbia's SEF, Poland's KSeF, and Albania's fiscalization are clearance systems. The legal invoice is the structured file in the system, not the paper or PDF you print from it.

What is Peppol?

A shared delivery network for structured e-invoices, run by OpenPeppol. You connect through one certified access point and can reach any other participant, a bit like email for invoices. Belgium's 2026 mandate runs on it, and the UK has chosen it for 2029, so one connection increasingly covers many countries.

Does this apply to me if I am a freelancer below the VAT threshold?

Sometimes. Several mandates start with VAT-registered businesses and reach smaller issuers in later phases, and some countries, like Albania, fiscalize every invoice regardless of size. The dates differ per country and per phase, which is exactly why a calendar matters.

Built for this

Billingz is where you prepare documents and keep your numbers complete, whichever channel issues the invoice. Import what you issued elsewhere, and your runway and signals stay whole.

See how Billingz fits the e-invoicing wave

This guide is general information, not tax or legal advice. Dates and scopes are compiled from national tax-authority publications, official gazettes, and primary legal texts, including the EU’s VAT in the Digital Age framework, as verified in August 2026. Mandates shift and phases get amended; Billingz does not warrant that this page reflects the rules on the day you read it. Confirm your country’s current position with your tax authority or accountant before relying on a date.