E-invoicing in Europe 2024: A Comprehensive Policy Overview by Country
Navigating the diverse landscape of e-invoicing regulations across European countries is crucial for businesses operating in the region. Here’s an in-depth overview of the current mandates and legislative changes affecting electronic invoicing (e-invoicing) in key European nations:
Poland
Poland leads in e-invoicing within the EU with its Krajowy System e-Faktur (KSeF), set to become mandatory from July 2024. This national system mandates the use of XML format for invoices, ensuring compliance and receipt confirmation through unique IDs.
Romania
Romania has introduced mandatory e-invoicing starting January 1, 2024, with reporting obligations initially, followed by the issuance mandate from July 1, 2024. Non-resident entities registered for VAT in Romania are also subject to these requirements.
France
France has initiated e-invoicing in the business-to-government (B2G) sector since January 2020. Mandatory e-invoicing for business-to-business (B2B) transactions is slated for phased implementation starting from September 2026, following recent legislative adjustments.
Germany
Germany's e-invoicing framework includes mandatory B2G e-invoicing currently, with plans for mandatory B2B e-invoicing from January 2026. Voluntary adoption begins from January 2025, facilitating a transition period until full implementation in 2028.
Italy
Italy has mandated B2G e-invoicing since 2014 and expanded this to include B2B and B2C transactions from January 2019. Micro-enterprises will join the mandatory e-invoicing requirement from January 2024, enhancing the scope of electronic transactions.
Spain
In Spain, B2G e-invoicing has been compulsory since 2015 for transactions above €5,000. While B2B e-invoicing remains voluntary currently, future mandates are anticipated to broaden its application, emphasizing compliance and technical specifications.
Overview of Other European Countries
Austria: Mandatory for federal transactions; voluntary for B2B.
Belgium: Mandatory B2G; B2B mandate from 2026.
Croatia: Mandatory B2G; B2B mandate from 2026.
Denmark: Mandatory for public sector; voluntary B2B.
Finland: Mandatory for government; voluntary B2B.
Greece: B2G mandate; broader adoption in 2024.
Lithuania: Mandatory B2G; voluntary B2B.
Luxembourg: Large companies to public authorities.
The Netherlands: Partial B2G mandatory; optional B2B.
Norway: Mandatory B2G; voluntary B2B.
Portugal: Mandatory B2G; optional B2B.
Serbia: Mandatory B2G since 2023; B2B forthcoming.
Slovakia: B2G readiness; mandatory B2B from 2025.
Sweden: Mandatory B2G; voluntary B2B.
Switzerland: Mandatory B2G; voluntary B2B.
Conclusion
The evolution of e-invoicing policies across Europe reflects a push towards standardization and digital transformation. Businesses must adapt to these changes by ensuring compliance with diverse regulatory frameworks while leveraging advanced e-invoicing solutions for seamless operations across borders.
Flick's E-invoicing System offers a robust platform aligned with international standards, facilitating effortless electronic invoice exchange. Stay ahead of regulatory shifts and enhance operational efficiency with our comprehensive e-invoicing solutions.
For more information on how Flick can support your business's e-invoicing needs, contact our experts today.