Knowledge Base: E-commerce Accounting and VAT Compliance

Mandatory e-invoicing for B2B and B2G in Europe

Mandatory e-invoicing for B2B and B2G in Europe: Implementation deadlines

Date10 Jun 2024

The European Union, striving to meet the challenges of the evolving digital economy, has proposed the “VAT in Digital Age” (ViDA) package. This initiative, presented by the European Commission in December 2022, aims to simplify and streamline the VAT system in the context of the modern economy. One of the key elements of this package is the introduction of mandatory e-invoicing and digital transaction reporting.

Mandatory e-invoicing in the EU

The ViDA package introduces mandatory e-invoicing for all domestic transactions within the European Union. Member states will be able to impose the requirement of issuing e-invoices without prior consent from the European Commission. Moreover, the new regulations allow for the issuance of e-invoices without needing approval from clients, which means that businesses must be prepared to accept and process them.

Implementation deadlines for mandatory e-invoicing in EU countries:

Country Mandatory B2B e-invoicing Mandatory B2G e-invoicing
Poland No (planned for 1.02.2026 – for companies with turnover over 200 million PLN in the previous tax year, and 1.04.2026 – for all entrepreneurs) No (only mandatory for public administration units to receive e-invoices)
Germany No (planned for 01.01.2027 – for companies with turnover over 800,000 euros, and 01.01.2028 – for all companies) Yes
United Kingdom No No (only in the healthcare sector)
Austria No Yes
France No (planned for 01.09.2026 – for large and medium enterprises, and 01.09.2027 – for small and micro enterprises) Yes
Czech Republic No No
Spain No (implementation planned for 01.06.2025 at the earliest) Yes
Italy Yes Yes
Netherlands No Yes
Romania Yes Yes
Sweden No Yes
Hungary No (but there is a requirement for real-time invoice reporting – RTIR) No
Lithuania No Yes
Slovakia No No
Belgium No (planned for 01.01.2026) Yes
Bulgaria No No
Croatia No (planned for 01.01.2026) Yes
Cyprus No Yes
Denmark No Yes
Estonia No Yes
Finland No Yes
Greece No Partially (full implementation planned for 01.01.2025)
Ireland No No
Luxembourg No Yes
Latvia No (implementation planned by the end of 2025) No (implementation planned by the end of 2025)
Malta No Yes
Portugal No Yes (for micro, small, and medium enterprises from 01.01.2025)
Slovenia No Yes
Switzerland No Yes

E-invoicing implementation timeline

2024: After the adoption of the ViDA package, businesses will need to quickly adapt to the new e-invoicing requirements. Member states will be able to introduce mandatory e-invoicing for domestic transactions as early as 20 days after the regulations are published in the Official Journal of the EU, without needing additional approval from the EU.

2030: All entrepreneurs engaged in transactions subject to digital reporting requirements will be required to issue invoices in electronic form. The new regulations mandate the use of structured invoices compliant with the European e-invoicing standard (EN16931). The deadline for issuing an electronic invoice will be extended to 10 days from the date of the transaction.

The significance of e-invoicing

The introduction of mandatory e-invoicing across the European Union aims not only to modernize the tax system but also to improve the efficiency and transparency of VAT collection. E-invoicing provides:

  • Increased transparency: Enables real-time transaction tracking, reducing the risk of tax fraud.
  • Simplified processes: Automation of invoice issuance and processing reduces administrative burdens for businesses.
  • Cost savings: Reduces costs associated with traditional paper invoice issuance and eliminates human errors.


E-invoicing is a key element of the ViDA package, aimed at aligning the VAT system with the requirements of the contemporary digital economy. The implementation schedule for these changes is ambitious but necessary to meet the challenges of the modern economy. Entrepreneurs should closely monitor legislative developments and prepare in advance for the upcoming changes to seamlessly adapt to the new tax requirements. The introduction of ViDA is a significant step towards simplifying and improving the tax system, which is crucial for the further economic development of the European Union.

Iga Turniak

Junior Process Management & QM Specialist at getsix®, Marketing Assistant at getsix® and amavat®. With the company since March 2022. Interested in SEO, content marketing, and the e-commerce industry.

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