BE
Belgium
E-invoices between businesses are compulsory since 1 January 2026, sent over Peppol. Fines apply since April 2026.
DE
Germany
Every business must accept e-invoices since 2025. Sending them is compulsory from 2027 above €800,000 turnover, and for all businesses from 2028.
FR
France
Every business must accept e-invoices from September 2026. Large and mid-sized companies must send them from then, small businesses from September 2027.
NL
Netherlands
Already compulsory for invoices to central government. The government plans to make it compulsory between businesses from 1 July 2030.
EU
Whole EU
Under the ViDA rules, invoices between businesses in different EU countries must be e-invoices from 1 July 2030.