E-invoicing

E-invoicing mandates by country.What applies when?

Germany, France, Poland, Italy and 15 more countries — which stage takes effect when, under which model, and which authority stands behind it. Every entry verified individually against specialist sources.

Every country builds its own model — from clearing through Peppol to plain reporting duties. Click a country, filter by year, or search directly.

Also relevant

already in force
still to come

29 entries

Brazil
NF-e for goods, NFS-e for services — every invoice is cleared before it is sent.
since 2008
Clearing
Mexico
CFDI via the SAT tax authority, mandatory for all businesses.
since 2014
Clearing
Italy
B2B mandate via the SdI platform — the oldest clearing model in Europe.
Agenzia delle Entrate
since January 2019
Clearing (SdI)
India
GST e-invoicing via the IRP, extended in stages to ever smaller turnover thresholds.
GST e-invoice portal
since October 2020
Clearing (IRP)
Saudi Arabia
ZATCA integration in waves: wave 24 (from SAR 375,000) by June 2026, wave 25 (from SAR 187,500) by February 2027.
ZATCA
since 2021, waves ongoing
Clearing (ZATCA)
Romania
RO e-Factura: reporting obligation since January 2024, full clearance since July 2024.
Ministry of Finance (e-Factura)
since January 2024
Clearing
Germany
Receiving mandate: every business must be able to accept e-invoices compliant with EN 16931.
German Federal Ministry of Finance
since January 2025
Post-audit
Belgium
B2B mandate for all VAT-registered businesses, delivered via Peppol.
einvoice.belgium.be
since January 2026
Peppol
Croatia
eRačun as part of Fiscalisation 2.0 — structured B2B invoices with real-time reporting.
Porezna uprava
since January 2026
Clearing
Malaysia
MyInvois for businesses above RM 1 million turnover; smaller businesses stay permanently exempt.
LHDN
since January 2026
Clearing
Poland
KSeF: large taxpayers since February, all other VAT businesses except micro-entities since April 2026.
KSeF (Ministry of Finance)
since February 2026
Clearing (KSeF)
Greece
First stage for businesses above €1 million turnover — postponed from February, with a transition period until May 2026.
AADE (myDATA)
since 2 March 2026
Peppol + myDATA
France
All businesses must be able to receive; large and mid-sized companies must issue and report. Penalties are applied leniently until 2027.
impots.gouv.fr
1 September 2026
Platform model
Greece
Second stage: all remaining businesses, with an adjustment period until the end of 2026.
AADE (myDATA)
1 October 2026
Peppol + myDATA
Germany
Issuing mandate for companies with more than €800,000 turnover in the previous year.
German Federal Ministry of Finance
1 January 2027
Post-audit
Slovakia
B2B and B2G mandate for all VAT-registered taxable persons.
Finančná správa
1 January 2027
Reporting (CTC)
Portugal
PDF invoices will require a qualified electronic signature — already postponed several times.
Portal das Finanças
1 January 2027
Signature/SAF-T
Poland
Final stage: micro-entities issue via KSeF as well.
KSeF (Ministry of Finance)
1 January 2027
Clearing (KSeF)
Estonia
General B2B mandate announced; so far registered recipients merely have a right to receive e-invoices.
Estonian Tax and Customs Board
planned for 2027
Peppol
France
Second stage: small and medium enterprises as well as non-established taxable persons.
impots.gouv.fr
1 September 2027
Platform model
Spain
Crea y Crece: twelve months after Royal Decree 238/2026 takes effect, for companies above €8 million turnover.
Agencia Tributaria
expected October 2027
Reporting (CTC)
Germany
Issuing mandate for all businesses; EDI procedures must comply with EN 16931 as well.
German Federal Ministry of Finance
1 January 2028
Post-audit
Latvia
B2B mandate, postponed from 2026; B2G reporting to the tax authority has applied since January 2026.
State Revenue Service
1 January 2028
Peppol
Slovenia
B2B mandate under the act of October 2025 — postponed from 2027, with the planned CTC reporting dropped.
FURS
1 January 2028
Peppol
Spain
Second stage: all remaining businesses and freelancers.
Agencia Tributaria
expected October 2028
Reporting (CTC)
Ireland
Starting with large taxpayers, further cohorts from November 2029 — aligned to the ViDA timeline.
Revenue (VAT modernisation)
November 2028
Peppol
United Kingdom
B2B and B2G mandate for VAT-related transactions, announced in the 2025 Budget.
gov.uk (consultation)
1 April 2029
Peppol
EU (ViDA)
Digital reporting requirements for cross-border B2B transactions, e-invoicing per EN 16931 mandatory.
European Commission (ViDA)
July 2030
DRR
EU (ViDA)
Existing national systems — Italy, France, Poland, Germany and others — must align with the EU standard.
European Commission (ViDA)
2035
Alignment

As of August 2026, every entry verified individually against specialist sources. Deadlines in this field are postponed regularly — Greece, Slovenia, Latvia, Portugal and Spain all moved within the last two years. What counts is always the current legislation in the respective country; this overview is orientation, not legal or tax advice.

And what does that mean for your SAP invoice intake?

Dates alone solve nothing. What matters is which formats you can receive, which route they arrive through, and whether your VIM turns them into checked, posted documents. That is what the main page is about — and the first conversation.

One piece of good news first

For Italy, France, Germany, Poland, Romania, Spain, Switzerland, Mexico, Vietnam, India and China, OpenText VIM ships ready-made XML mappings in the standard delivery, plus a generic UBL mapping for the Netherlands, Belgium and Japan (as of 25.4). For those countries the question is not whether VIM can do it — but how cleanly your intake is configured.

To the overview: e-invoicing, SAP DRC and VIM Request a first conversation

Legal notice

This page is not legal advice.

What you read here is professional orientation from day-to-day SAP VIM consulting — not legal advice, tax advice or a legal service in the sense of the German RDG. We are neither lawyers nor tax advisors, and we may not and do not wish to advise on such questions.

All statements on deadlines, obligations, formats and countries were researched to the best of our knowledge (as of August 2026). This area of law changes constantly: dates are postponed, thresholds adjusted, regulations refined. Despite all care, individual statements may therefore be incorrect, incomplete or outdated. We accept no warranty for accuracy, completeness or timeliness, and liability for decisions made on the basis of this page is excluded.

What is binding is solely the applicable legislation in the country concerned. For your specific situation — in particular the tax and legal obligations of your company — please consult your tax advisor or lawyer. Our role is the technical implementation in the SAP system, not the legal assessment.