25.10.2023
Current status of B2B eInvoicing in the largest economies of the European Union
2024 to 2028 were supposed to be the years of the VAT in the Digital Age (ViDA) reforms, but with individual Member States already facing implementation delays, the delay in the general introduction of mandatory eInvoicing across the EU is looming in the background. The deadline for mandatory electronic invoicing and digital reporting was supposed to be January 1st, 2028, but there are already issues that could delay implementation by one to two years.
However, in order not to lose sight of the current status of mandatory B2B electronic invoicing in the EU, we have compiled a brief overview and some more detailed descriptions below:
Current status of B2B elnvoicing in the largest economies of the European Union
🇩🇪 Germany
In Germany, the electronic invoicing regulation is in full swing. Having received the green light from the EU to start its own electronic invoicing initiative early, it is now planned that the Bundestag will pass a law in November 2023 for mandatory B2B electronic invoicing from January 2025 - subject to approval by the Bundesrat in December 2023. Although there is still debate about possible delays, the current plan would see a roll-out from 2025 to 2027. In 2028, electronic invoicing would become mandatory for B2B transactions - both sending and receiving.
🇫🇷 France
Similar to Belgium, France has now postponed the start of mandatory B2B electronic invoicing to September 2026, with a second phase for small businesses starting in September 2027.
🇮🇹 Italy
An early adopter, Italy introduced mandatory B2B and B2C electronic invoicing in 2019. As a result, it even introduced pre-filled VAT returns in 2022. So we can see the future in the south of Europe.
🇪🇸 Spain
After the local elections, Spain is running out of time and may be forced to introduce mandatory B2B electronic invoicing only from the beginning of 2025. If the democratic process fails in the first round, it could be as late as October 2025.
🇳🇱 The Netherlands
The Netherlands is not currently planning to introduce mandatory B2B electronic invoicing itself. Their argument is the relatively low level of VAT fraud, which accounts for only about three percent of total VAT revenue. However, having already introduced mandatory B2G electronic invoicing, the Netherlands is supportive of the general sentiment but would like to see a reduction in the administrative burden on businesses and a reduction in fraud before being forced to do so by EU legislation.
🇵🇱 Poland
Poland will introduce mandatory B2C electronic invoicing in July 2024. The technical infrastructure is currently being prepared.
🇸🇪 Sweden
Similar to the Netherlands, Sweden does not have a major VAT fraud problem and therefore seems reluctant to introduce mandatory B2B electronic invoicing. However, they have been in an exploratory phase since 2022.
🇧🇪 Belgium
Having cancelled its 2024 rollout plans, Belgium is no longer on track to introduce mandatory B2B electronic invoicing from January 1st, 2026. It may introduce a rollout in three stages, six months apart, and from large to small taxpayers.
Sources
2024 to 2028 were supposed to be the years of the VAT in the Digital Age (ViDA) reforms, but with individual Member States already facing implementation delays, the delay in the general introduction of mandatory eInvoicing across the EU is looming in the background. The deadline for mandatory electronic invoicing and digital reporting was supposed to be January 1st, 2028, but there are already issues that could delay implementation by one to two years.
However, in order not to lose sight of the current status of mandatory B2B electronic invoicing in the EU, we have compiled a brief overview and some more detailed descriptions below:
Current status of B2B elnvoicing in the largest economies of the European Union
🇩🇪 Germany
In Germany, the electronic invoicing regulation is in full swing. Having received the green light from the EU to start its own electronic invoicing initiative early, it is now planned that the Bundestag will pass a law in November 2023 for mandatory B2B electronic invoicing from January 2025 - subject to approval by the Bundesrat in December 2023. Although there is still debate about possible delays, the current plan would see a roll-out from 2025 to 2027. In 2028, electronic invoicing would become mandatory for B2B transactions - both sending and receiving.
🇫🇷 France
Similar to Belgium, France has now postponed the start of mandatory B2B electronic invoicing to September 2026, with a second phase for small businesses starting in September 2027.
🇮🇹 Italy
An early adopter, Italy introduced mandatory B2B and B2C electronic invoicing in 2019. As a result, it even introduced pre-filled VAT returns in 2022. So we can see the future in the south of Europe.
🇪🇸 Spain
After the local elections, Spain is running out of time and may be forced to introduce mandatory B2B electronic invoicing only from the beginning of 2025. If the democratic process fails in the first round, it could be as late as October 2025.
🇳🇱 The Netherlands
The Netherlands is not currently planning to introduce mandatory B2B electronic invoicing itself. Their argument is the relatively low level of VAT fraud, which accounts for only about three percent of total VAT revenue. However, having already introduced mandatory B2G electronic invoicing, the Netherlands is supportive of the general sentiment but would like to see a reduction in the administrative burden on businesses and a reduction in fraud before being forced to do so by EU legislation.
🇵🇱 Poland
Poland will introduce mandatory B2C electronic invoicing in July 2024. The technical infrastructure is currently being prepared.
🇸🇪 Sweden
Similar to the Netherlands, Sweden does not have a major VAT fraud problem and therefore seems reluctant to introduce mandatory B2B electronic invoicing. However, they have been in an exploratory phase since 2022.
🇧🇪 Belgium
Having cancelled its 2024 rollout plans, Belgium is no longer on track to introduce mandatory B2B electronic invoicing from January 1st, 2026. It may introduce a rollout in three stages, six months apart, and from large to small taxpayers.