Regulation calendar

Peppol e-invoicing mandate timeline

Year by year mandate dates by country, with the scope of each rule.

2025Already in force
  1. GermanyJanuary 2025

    B2B e-invoice reception mandatory for all businesses

2026Mandatory now or becoming mandatory
  1. Belgium1 January 2026

    Peppol BIS 3.0 mandatory for all B2B transactions

  2. Croatia1 January 2026

    B2B mandatory under Fiscalization 2.0

  3. Denmark1 January 2026

    Digital bookkeeping duty for businesses above the threshold

  4. Poland1 Feb / 1 Apr 2026

    1 Feb large taxpayers, 1 Apr all businesses (KSeF)

  5. Greece2026

    Phased B2B mandate via myDATA

  6. France1 September 2026

    Reception for all companies; issuing mandatory for large and mid-size companies

  7. LatviaMarch 2026

    Voluntary Peppol usage, mandate postponed to 2028

  8. UAE1 Jul / 30 Oct 2026

    Voluntary pilot started 1 July, 30 October is the ASP appointment deadline for large businesses

2027Next up, dates confirmed
  1. UAE · large businesses1 January 2027

    Mandatory e-invoicing (Peppol 5-corner, PINT AE format)

  2. Slovakia1 January 2027

    B2B/B2G mandatory on a Peppol-based 5-corner model

  3. Germany2027

    Issuing mandatory for businesses with turnover above €800k

  4. France · SMEs1 September 2027

    Issuing becomes mandatory for all businesses

  5. UAE · SMEs and public sector1 Jul / 1 Oct 2027

    Small and mid-size businesses on 1 July, public entities on 1 October

  6. Spain · large businessesExpected October 2027

    Turnover above €8 million (Crea y Crece)

2028+2028 and beyond · EU-wide
  1. GermanyJanuary 2028

    Issuing mandatory for all businesses

  2. SpainOctober 2028

    All businesses and self-employed professionals

  3. LatviaJanuary 2028

    B2B mandate

  4. Belgium2028

    E-reporting to the tax authority via Peppol 5-corner

  5. United KingdomApril 2029

    Nationwide B2B/B2G mandate confirmed

  6. EU-wide (ViDA)1 July 2030

    EN 16931 mandatory for cross-border B2B/B2G transactions

No date yetVoluntary or under evaluation
  1. NorwayNo date

    Mandate signalled for B2B (EHF 3.0), no firm date

  2. SwedenNo date

    B2B mandate under review, proposal expected around 2027

  3. FinlandNo date

    Strong voluntary B2B adoption, no mandate

  4. NetherlandsNo date

    B2B voluntary, expected to align with the ViDA timeline

  5. EstoniaJuly 2025

    Right to request e-invoices as a buyer; broad B2B under evaluation for ~2027