Which European countries require e-invoicing for B2B?

As of 2026, domestic B2B e-invoicing is mandatory or live in Italy (SdI), Serbia (SEF), Romania (e-Factura), Poland (KSeF), Belgium (Peppol), Croatia (Fiskalizacija 2.0), Greece (myDATA, phasing in to 2027), Portugal (certified software with ATCUD), and Albania (fiscalization of all invoices), and Hungary reports every invoice to NAV in real time. France, Germany, Slovakia, Norway, Slovenia, Latvia, Luxembourg, Ireland and the UK follow between late 2026 and 2029, with the EU-wide ViDA framework closing the decade in 2030.

Billingz Guides · E-invoicing

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. Ten markets already work with a system behind the invoice, 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, and updated in October 2026. Dates shift, so treat the year as the signal and confirm the month locally before you build plans on it.

Already live: ten markets with a system behind the invoice

Italy - SdI clearance since 2019; every domestic invoice, B2B and B2C, is XML through the Sistema di Interscambio.
Serbia - SEF for B2B and B2G since 2023; the registered e-invoice is the legal original. Flat-rate freelancers stay outside unless they invoice the public sector.
Romania - RO e-Factura, a clearance system: the XML with the Ministry of Finance seal is the original, for B2B since July 2024 and B2C since January 2025, VAT-registered or not.
Poland - KSeF, phased through February and April 2026; printed copies must carry the KSeF number and QR.
Croatia - Fiskalizacija 2.0: VAT payers issue B2B e-invoices from January 2026, businesses outside VAT from January 2027.
Belgium - structured e-invoices for domestic B2B since January 2026, delivered over Peppol, a shared private network rather than a government platform.
Greece - myDATA: B2B e-invoices since March 2026 for businesses over EUR 1 million; everyone else from 2 November 2026, with a transition to 31 January 2027. Sales to consumers stay as they are.
Portugal - invoices only from AT-certified software or the tax authority's own apps, each with an ATCUD code; a PDF from anything else is not an invoice.
Albania - fiscalization of every invoice since 2021; it must carry the NIVF, NSLF and QR code, and without them it is not a valid invoice.
Hungary - a reporting system: the seller issues the invoice, and its data goes to the tax authority (NAV) in real time, since 2018.

The calendar: what arrives next

Since September 2026 - France: all businesses must be able to receive e-invoices; issuing phases in by size through 2027.
October 2026 - Moldova has announced a B2B mandate for this month, and North Macedonia has announced its own system, with dates to be confirmed.
November 2026 - Greece: every remaining business from 2 November, with a transition to 31 January 2027.
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.

None of it changes what an invoice has to say, only where it is filed. The contents are the same everywhere: what an invoice must contain.

Common questions

Is a PDF invoice still legal in Europe?

In most countries, yes, for now. But in Italy, Serbia, Romania, Poland, Croatia, Belgium, Greece and Albania, the legal invoice is a structured file in a government system or on the Peppol network, and the PDF is only a readable copy; in Portugal a PDF counts only when it comes from certified software or the tax authority's own apps. Hungary keeps the invoice with the seller but reports every one to the tax authority in real time. 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, Romania's e-Factura, 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 later: in Croatia, businesses outside VAT issue e-invoices from January 2027, while Serbia's flat-rate freelancers stay outside unless they invoice the public sector. Others cover everyone from the start: Romania includes freelancers who are not VAT-registered, and Albania fiscalizes 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. Where a state system issues it, copy the official number onto the Billingz invoice, 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.