Countries worldwide are rapidly adopting new e-invoicing standards, gradually phasing out traditional invoice exchange methods. Each month, we bring you the most important e-invoicing updates you need to know.
Germany B2B mandatory e-invoicing from January 2025: updates
With mandatory B2B e-invoicing set to begin in January 2025, the German Ministry of Finance (BMF) has outlined the requirements for sending and receiving electronic invoices. The BMF said “The provision of an e-mail box is sufficient for the receipt of an e-invoice” although businesses can agree on alternative methods for electronic data exchange. The key challenge, however, is in storing XML invoices properly, as they are difficult to access for audits without structured storage and an appropriate viewer. The BMF also confirmed that it will not provide free tools to help small businesses comply with the new regulations.
Spain postpones Crea y Crece e-invoicing initiative to 2027: what you need to know
The Spanish tax authority, Agencia Estatal de Administración Tributaria (AEAT), has postponed the rollout of its B2B e-invoicing initiative until 2027. The delay is due to the need to resolve technical issues related to the syntax design. Once these challenges are addressed, the implementation will occur in two phases: starting in 2027, taxpayers with a turnover exceeding €8 million must comply within 12 months of the official Gazette’s publication. By 2028, all taxpayers will be required to comply within 24 months of the same publication.
Estonia introduces optional mandatory e-invoicing from 1 July 2025
The Estonian parliament has passed an amendment to the Accounting Act, requiring B2B e-invoicing upon the buyer’s request starting from July 1, 2025. The default standard will be the European e-invoicing standard (EU EN16931), although both parties may agree to use a different standard. This mandate applies to all entities registered in the Commercial Register, covering both private and public sectors as e-invoice recipients.
EU Council delays agreement on ViDA
Estonia continues to hold a veto on the VAT in the Digital Age (ViDA) initiative, making it unlikely that an agreement will be reached before November 2024. While Pillar 1 and Pillar 3 were agreed upon in May, Estonia has expressed concerns regarding digital platforms for ride-sharing and accommodation under Pillar 3. Estonia continues to worry that making platforms responsible for collecting VAT from their third-party sellers could harm neutrality and place smaller traders, who are below the VAT registration limit, at a disadvantage.
UK starts B2B and B2G e-invoicing consultations
The UK’s National Tax Authority (HMRC) has initiated consultations on e-invoicing to encourage its adoption across both business and government transactions. Currently, there is no mandate for B2B e-invoicing in the UK. For B2G transactions, only sales invoices to NHS entities are required to comply with the EN16931 e-invoicing standard, using Peppol network access points.
Belgium: Structured B2B electronic invoices from 2026
Starting January 1, 2026, all VAT-registered companies in Belgium will be required to use structured electronic invoicing. PDF or email invoices will no longer be accepted. However, this mandate does not apply to B2C transactions.
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