Under the ViDA directive, all EU Member States must adopt e-invoicing and digital reporting by 2030. This shift will make e-invoicing mandatory for all B2B transactions between EU countries, and is pushing more and more European governments to set up their own e-invoicing mandates.
In this blog post, we highlight which countries are launching or expanding e-invoicing mandates in 2026, both in Europe and globally, so you can prepare for what’s ahead.
Belgium: Effective from January 1, 2026
Starting January 1, 2026, e-invoicing will become mandatory for all transactions between Belgian VAT-registered businesses.
The system is based on the Peppol 4-corner model, meaning invoices must be exchanged via a certified service provider or Peppol-enabled software. Other platforms may also be used, as long as they comply with EU e-invoicing standards.
When it comes to format, structured e-invoices using the EN 16931 standard (or compliant with it) are required. PDF invoices will no longer be accepted after December 2025.
As of now, Belgium has postponed the e-reporting requirement until 2028, when it plans to transition to a Peppol 5-corner model, combining e-invoicing and digital reporting. Here you can read the latest FAQ shared by the Belgian government before the official launch.
Germany prepares for the next deadline in 2027
Germany’s e-invoicing mandate came into effect on January 1, 2025, requiring all businesses to be able to receive e-invoices in a compliant format.
The year 2026 will serve as a transition period, especially for large businesses. Starting January 1, 2027, companies with an annual turnover above €800,000 must issue e-invoices for all domestic B2B transactions.
By January 1, 2028, this requirement will apply to all businesses, regardless of turnover. At this stage, international and intra-EU transactions remain out of scope.
Invoices must follow the EN 16931 standard, with compliant formats including XRechnung and ZUGFeRD.
Poland: Mandate live on February 1, 2026
Poland is rolling out the Krajowy System e-Faktur (KSeF). Its own government-run electronic invoicing and e-reporting platform. KSeF operates under a clearance model, meaning invoices must be validated through a government portal before being considered legally issued.
The mandate will be rolled out in three phases:
- February 1, 2026 – Mandatory for large taxpayers (turnover > PLN 200 million)
- April 1, 2026 – Mandatory for all other VAT-registered businesses
- January 1, 2027 – Mandatory for all businesses, including non-VAT entities
To ease the transition, the Polish government has introduced a grace period throughout 2026, during which no financial penalties will be imposed, giving businesses time to adapt.
Invoices can be issued either online or using Offline24 mode, which allows issuance without an active connection to KSeF.
Transactions in scope:
- Domestic B2B transactions
- B2G (business to government) transactions
- Cross-border outbound invoices
Invoices must be issued in the FA(3) XML format (Faktura 3), which is based on the EN 16931 EU standard and aligned with the Peppol BIS 3.0 format.
Croatia: Full implementation expected by January 1, 2027
Croatia will implement Fiscalization 2.0 as part of a broader effort to modernize its tax system. The new law mandates electronic invoicing and real-time transaction reporting starting January 1, 2026.
Key Milestones:
January 1, 2026 – Obligation to receive e-invoices begins for: Businesses, Sole traders, Self-employed professionals, Public sector entities (including non-VAT registered)
By January 1, 2027 – Paper invoices will be phased out and full implementation is expected
The mandate applies to both B2B and B2C transactions, making it one of the broadest in Europe.
France: Mandate rollout started in September 2026
Update – January 2, 2026: The 2026 Budget PLF failed to be passed in full. The failure to approve the Finance Bill might cause a postponement in the 2026 e-invoicing launch.
France e-invoicing and e-reporting mandate will begin on September 1, 2026, starting with large and medium-sized businesses.
- September 1, 2026 – Mandatory for large and mid-sized companies
- September 1, 2027 – Applies to small businesses
All companies must be able to receive e-invoices starting September 1, 2026. The law differentiates between e-invoicing for B2B transactions and e-reporting for other taxable transactions.
Invoices must be transmitted via a certified platform or through the government’s Public Invoicing Portal (PPF). Accepted Formats are Factur-X, UBL 2.1 and CII, PDF and paper invoices will no longer be accepted.
UAE: Voluntary implementation from September 1, 2026
The e-invoicing mandate in the UAE will be implemented voluntarily starting September 1, 2026. While not mandatory yet, it’s worth keeping an eye on the rollout to stay prepared for what’s coming next.
The UAE Electronic Invoicing Framework will be based on the Peppol standard and will initially apply to B2B and B2G transactions only.
A pilot program is planned for 2026, with mandatory implementation from January 1, 2027. Taxpayers with an annual revenue lower than AED 50 million will be required to implement e-invoicing by July 1, 2027.
Key Pillars of the UAE Framework:
- Adoption of Peppol to streamline transactions
- Implementation of the five-corner model, where the tax authority acts as the Peppol Access Point
- Introduction of the AE PINT Data Dictionary to standardize data requirements
Don’t let e-invoicing catch you unprepared
These are the key e-invoicing mandates to watch as we approach the end of 2025. Is your team ready to exchange and process e-invoices in JD Edwards?
We can help you stay compliant and automate the process, so you’re ready for whatever comes next. Fill out this form to connect with our team.
