Regulation guide
E-invoicing across the European Union is built on the EN 16931 European standard and Peppol BIS Billing 3.0. Countries run their own schedules while ViDA introduces a shared framework.
Directive 2014/55/EU made e-invoicing mandatory in public procurement and introduced the EN 16931 semantic data model. Under the ViDA (VAT in the Digital Age) package, EN 16931 compliant e-invoicing and digital reporting become mandatory for cross-border B2B and B2G transactions from 1 July 2030.
Belgium and Slovakia adopt the Peppol 4-corner/5-corner model, while Poland (KSeF), France (PPF/PDP) and Italy (SdI) run central platform models. JetPeppol produces the correct document format for both approaches.
Peppol BIS Billing 3.0 is the baseline. Germany uses the XRechnung (UBL syntax) profile, credit notes use BIS Billing Credit Note (UBL) and self-billing uses BIS Self-Billing.
B2B e-invoice reception mandatory for all businesses
Peppol BIS 3.0 mandatory for all B2B transactions
B2B mandatory under Fiscalization 2.0
Digital bookkeeping duty for businesses above the threshold
1 Feb large taxpayers, 1 Apr all businesses (KSeF)
Phased B2B mandate via myDATA
Reception for all companies; issuing mandatory for large and mid-size companies
Voluntary Peppol usage, mandate postponed to 2028
B2B/B2G mandatory on a Peppol-based 5-corner model
Issuing mandatory for businesses with turnover above €800k
Issuing becomes mandatory for all businesses
Turnover above €8 million (Crea y Crece)
Issuing mandatory for all businesses
All businesses and self-employed professionals
B2B mandate
E-reporting to the tax authority via Peppol 5-corner
Nationwide B2B/B2G mandate confirmed
EN 16931 mandatory for cross-border B2B/B2G transactions
Mandate signalled for B2B (EHF 3.0), no firm date
B2B mandate under review, proposal expected around 2027
Strong voluntary B2B adoption, no mandate
B2B voluntary, expected to align with the ViDA timeline
Right to request e-invoices as a buyer; broad B2B under evaluation for ~2027
