By the yourtinyoffice team · Published 30/09/2026 · updated 29/10/2026

E-invoicing mandates in Europe 2026: which country requires e-invoices, and when

In 2026 e-invoicing is mandatory for business-to-business invoices in Italy, Romania, Belgium, Croatia, Poland and Greece. France started on 1 September 2026. Germany requires every business to receive e-invoices and makes issuing them mandatory in 2027 and 2028. From 1 July 2030 cross-border B2B invoices inside the EU must be e-invoices too.

What is an e-invoice, and is a PDF enough?

An e-invoice is an invoice in a structured, machine-readable format that the recipient's software can process without anyone typing it in (§ 14 (1) German VAT Act). In the EU the reference is the European standard EN 16931. It defines the content of an invoice, which is carried in a syntax such as UBL or CII (Cross Industry Invoice); the European Commission publishes the EN 16931 validation artefacts for UBL and CII.

A PDF, scan or Word file is not an e-invoice, even when it is sent by e-mail (French tax administration). Hybrid formats solve this: ZUGFeRD and Factur-X are a PDF/A-3 that people can read, with the EN 16931 XML embedded for software (FNFE-MPE, Factur-X). Germany's XRechnung is pure XML and is the standard for invoices to federal authorities (§ 4 E-Rechnungsverordnung).

Which EU countries require e-invoices, and when?

This table shows the B2B e-invoicing mandates as of 29 October 2026, each with an official source.

Deadlines change often, and this overview is not legal or tax advice. The European Commission's eInvoicing country factsheets cover every member state.

Do freelancers and small businesses have to issue e-invoices?

Usually yes, but often later than large companies, and receiving comes first.

• Germany: every business, including freelancers, must be able to receive e-invoices now. Small businesses under the Kleinunternehmer rule are exempt from issuing them (§ 34a UStDV), and so are invoices up to €250 (§ 33 UStDV).
• France: micro businesses and freelancers, including those under the VAT franchise, are covered: they must receive from 1 September 2026 and issue from 1 September 2027 (DGFiP).
• Croatia and Poland: the smallest businesses follow on 1 January 2027; in Poland these are businesses with invoiced sales of up to PLN 10,000 a month (KSeF timeline).

Do the mandates apply to invoices for customers in other EU countries?

Mostly not yet. National mandates generally cover invoices where both businesses are established in that country. Germany's mandate, for example, only applies when supplier and customer are both established in Germany (§ 14 (2) UStG). Cross-border B2B invoices within the EU become mandatory e-invoices on 1 July 2030 under ViDA.

E-invoices already make sense for foreign customers today, because many companies process incoming invoices automatically. A hybrid Factur-X/ZUGFeRD PDF works for customers with and without e-invoicing software.

Which format should I use: XRechnung, ZUGFeRD or Factur-X?

• ZUGFeRD and Factur-X are the same format: technically both are identical; the current releases are Factur-X 1.09.2 and ZUGFeRD 2.5.2 (FNFE-MPE). The PDF stays readable for people.
• Use the EN 16931 profile or higher. The MINIMUM and BASIC WL profiles do not count as valid e-invoices in Germany (BMF letter of 15 October 2025).
• XRechnung is the standard for German federal authorities (§ 4 E-Rechnungsverordnung).
• Countries with a central platform (Italy's SdI, Poland's KSeF, Romania's RO e-Factura, Greece's myDATA) and Belgium's Peppol network need the invoice to go through that channel, whatever format your software creates.

What must every EU invoice contain?

The EU VAT Directive (Article 226 of Directive 2006/112/EC) lists the mandatory details. An e-invoice carries the same details as structured data.

1. Date of issue and a unique, sequential invoice number
2. Your VAT ID, and your customer's VAT ID for reverse charge supplies
3. Full name and address of both parties
4. Quantity and nature of the goods, or extent and nature of the services
5. Date of supply, if it differs from the invoice date
6. Net amount per VAT rate, unit price excluding VAT, VAT rate and VAT amount
7. A note such as "Reverse charge", or the reference to the exemption that applies

For a customer in another EU country, check their VAT ID before you invoice with reverse charge. You can do this in the free EU VAT number checker.

Why are e-invoices worth it before they are mandatory?

• Faster payment: the customer's software reads the amount, due date and IBAN directly.
• Fewer errors: nothing is typed in again, so amounts and invoice numbers stay correct.
• Preferred by larger clients: companies that process invoices automatically prefer suppliers who send e-invoices.
• Cleaner handover: your tax advisor or bookkeeping software can read the data directly.

What should freelancers do now?

1. Make sure you can receive and read e-invoices. In Germany this already applies to every business.
2. Switch to an EN 16931 format for your own invoices. A hybrid Factur-X/ZUGFeRD PDF is the easiest start.
3. Check your customers' VAT IDs and store the result with the customer.
4. Validate a sample invoice, for example in the free e-invoice validator, to make sure the XML is correct.

How can I check whether my e-invoice is valid?

Upload the file to the free e-invoice validator. It accepts XRechnung, UBL and CII XML files as well as Factur-X and ZUGFeRD PDFs, one file up to 2 MiB, needs no account and shows the technical validation result in plain language. It is a technical check, not a legal or tax review.

In yourtinyoffice every invoice is created as a Factur-X/ZUGFeRD PDF/A-3 with EN 16931 XML and validated before it goes out, so you don't have to think about the format.