Regulation calendar
Year by year mandate dates by country, with the scope of each rule.
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
Voluntary pilot started 1 July, 30 October is the ASP appointment deadline for large businesses
Mandatory e-invoicing (Peppol 5-corner, PINT AE format)
B2B/B2G mandatory on a Peppol-based 5-corner model
Issuing mandatory for businesses with turnover above €800k
Issuing becomes mandatory for all businesses
Small and mid-size businesses on 1 July, public entities on 1 October
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