Europe is replacing PDF invoices with structured e-invoicing one country at a time, and no two mandates look alike. Slovakia switches on 1 January 2027, Germany phases in issuing over 2027–2028, Belgium and Poland went live in 2026, France started in September 2026 and the EU-wide ViDA rules follow in 2030. This page is a verified table: every row names the law or tax-authority page we re-read on 10 October 2026 and says whether Peppol is required, accepted or absent there.
Why mandates are accelerating: ViDA and national CTC systems
Two forces drive the timetable. The first is national: tax administrations want invoice data in near real time to close the VAT gap, so they build continuous transaction controls (CTC). Italy, Poland, Romania, Hungary and Greece chose central clearance or reporting platforms; Slovakia, Belgium and Norway chose a decentralised exchange network, Peppol, with the tax authority attached as a fifth corner. For software the difference is real: a clearance platform is a national API integrated country by country, a Peppol connection is reusable across borders. We compare the two designs in CTC and the Peppol 5-corner model.
The second force is European. Council Directive (EU) 2025/516, the “VAT in the Digital Age” package, was adopted on 11 March 2025, published in the Official Journal on 25 March 2025 and entered into force on 14 April 2025. Since that date member states may mandate domestic e-invoicing without first asking for a derogation, which is why 2026 and 2027 are so crowded. From 1 July 2030 digital reporting requirements apply to cross-border B2B transactions across the EU, and existing domestic reporting systems must align with the EU model by 1 January 2035. Details in ViDA 2030: EU digital reporting explained.
How to read this table
- B2G vs B2B. Public bodies across the EU already accept EN 16931 e-invoices under Directive 2014/55/EU; the column that changes a company’s daily work is B2B.
- Issue vs receive. Mandates usually arrive in two steps, often phased by company size, but the order differs: Germany phased receiving first (2025) and issuing later (2027 and 2028); Norway did the reverse, issuing from 2027 and receiving from 2030.
- Peppol role. We use three labels: required (Peppol is the mandated delivery network), accepted (a lawful channel among others) and not used (a national platform replaces it).
- Last verified. Every row carries the date we last re-read its primary source; dates that are only announced are marked “announced” or “proposed”.
- Foreign suppliers invoicing Slovak buyers. From 1 January 2027 a VAT payer established in another member state issues an invoice under Slovak rules only where it is liable to pay Slovak VAT on that supply (§ 72 ods. 12); in the usual reverse-charge case the Slovak customer’s duties apply instead.
Central Europe: Slovakia, Czechia, Austria, Hungary, Poland
| Country | B2G | B2B mandate | Peppol role | Source |
|---|---|---|---|---|
| Slovakia | Covered by the 2027 regime | Issue: VAT payers, domestic supplies, from 1 Jan 2027 (§ 85o). Receive: practically every business from 1 Jan 2027 (§ 71 ods. 5). Other channels only with the recipient’s consent until 30 Jun 2030. Fines up to €10,000, repeated breaches up to €100,000 | Required: certified delivery service (§ 76a); the Financial Administration names Peppol as the primary network | Act 385/2025 · 10 Oct 2026 |
| Czechia | Contracting authorities may not refuse an EN 16931 e-invoice (§ 221 Act 134/2016), applicable since 1 Apr 2019 (state and ČNB) and 1 Apr 2020 (other authorities) under § 279 odst. 5 | None. An electronic invoice still needs the recipient’s consent (§ 26(3) VAT Act 235/2004); ISDOC is the domestic format | Accepted, voluntary | Ministry of Finance · 10 Oct 2026 |
| Austria | Suppliers to the federal government since 1 Jan 2014 (§ 5 IKT-Konsolidierungsgesetz) via USP or Peppol; Länder and municipalities not covered | None | Accepted (federal e-Rechnung.gv.at) | RIS, § 5 IKTKonG · 10 Oct 2026 |
| Hungary | No e-invoice mandate | None. Real-time invoice data reporting to NAV Online Számla for every invoice since 4 Jan 2021; an e-invoice needs the customer’s consent | Not used | NAV booklet 18 · 10 Oct 2026 |
| Poland | Covered by KSeF | KSeF clearance: 1 Feb 2026 (2024 sales incl. VAT above PLN 200 million), 1 Apr 2026 (all others), 1 Jan 2027 (smallest firms up to PLN 10,000 a month); penalties from 1 Jan 2027 | Not used | KSeF stages · 10 Oct 2026 |
Slovakia is the only country in this group with a Peppol-based B2B mandate. The issuing deadline is 15 days (§ 85o ods. 6), handing the e-invoice to the delivery service counts as reporting to the Financial Administration (§ 85o ods. 11), and e-invoices must be kept for ten years (§ 85o ods. 15). The full walkthrough is in Mandatory e-invoicing: Slovakia 2027, and the consent-based options for the years to 2030 in Peppol transition to 2030. Czech and Austrian companies feel this mandate through their Slovak customers rather than their own law; see E-invoicing in Czechia and E-invoicing in Austria. Check whether a Slovak partner is already reachable with the free Peppol ID checker.
Western Europe: Germany, Belgium, France, Netherlands, Italy, Spain, Portugal
| Country | B2G | B2B mandate | Peppol role | Source |
|---|---|---|---|---|
| Germany | Yes (XRechnung) | Receive: since 1 Jan 2025. Issue: 1 Jan 2027 for previous-year turnover above €800,000, 1 Jan 2028 for all; EDI tolerated until 31 Dec 2027 (§ 27 Abs. 38 UStG). Formats: XRechnung, ZUGFeRD from 2.0.1 | Accepted, not required; an e-mail inbox satisfies the receiving duty | § 27 UStG · 10 Oct 2026 |
| Belgium | Yes | Since 1 Jan 2026 for invoices between VAT-registered Belgian businesses; B2C excluded; law published 20 Feb 2024 | Required by default: Peppol network with Peppol BIS; the parties may agree on another EN 16931-compliant channel (FPS Finance advises a written agreement) | FPS Finance · 10 Oct 2026 |
| France | Yes (Chorus Pro) | Receive: all companies from 1 Sep 2026. Issue: large and mid-sized (ETI) from 1 Sep 2026, SMEs and micro-enterprises from 1 Sep 2027, through accredited platforms (PA); e-reporting follows the same calendar | Accepted between accredited platforms; DGFiP is the French Peppol Authority | impots.gouv.fr · 10 Oct 2026 |
| Netherlands | Suppliers to central government must e-invoice; all contracting authorities can receive | None | Accepted, the usual B2G route | Logius · 10 Oct 2026 |
| Italy | Yes (SdI) | SdI clearance since 1 Jan 2019 (Law 205/2017); flat-rate taxpayers fully included since 1 Jan 2024 | Not used for domestic invoices | Agenzia delle Entrate · 10 Oct 2026 |
| Spain | Yes (Facturae) | Royal Decree 238/2026 (BOE 31 Mar 2026): obligations apply 12 months after the public-solution order (Order HAC/1028/2026, BOE 5 Oct 2026) takes effect for turnover above €8 million and 24 months later for everyone else, i.e. October 2027 and October 2028 | Not required; RD 238/2026 obliges private platforms to interconnect with each other and with the AEAT public solution (UBL per EN 16931). Peppol is not named in the regulation | BOE, RD 238/2026 · Order HAC/1028/2026 · 10 Oct 2026 |
| Portugal | Large companies since 1 Jan 2021; SMEs and micro-enterprises from 1 Jan 2027; PDF accepted as an e-invoice for tax purposes until 31 Dec 2026 | None | Not required | eSPap FAQ · 10 Oct 2026 |
Germany is the most misread row: the obligation is about the format (EN 16931), not the channel. A ZUGFeRD or XRechnung file sent by e-mail is compliant and Peppol is one lawful way to deliver it; a Peppol BIS Billing 3.0 invoice from our Access Point reaches every German recipient whose Peppol registration accepts Peppol BIS Billing 3.0; public bodies that require XRechnung, and partners that insist on ZUGFeRD, need a mapping to UBL on request. Details in E-invoicing in Germany: XRechnung and Peppol.
Nordics and Baltics: Denmark, Norway, Sweden, Finland, Estonia, Latvia, Lithuania
| Country | B2G | B2B mandate | Peppol role | Source |
|---|---|---|---|---|
| Denmark | Yes (NemHandel) | No invoice mandate, but digital bookkeeping systems must send and receive e-invoices via NemHandel or Peppol (OIOUBL, Peppol BIS); phased in 1 Jul 2024, 1 Jan 2025 and 1 Jan 2026 | Accepted (NemHandel is moving to eDelivery) | Erhvervsstyrelsen · 10 Oct 2026 |
| Norway (EEA) | EHF since 2012; foreign suppliers Peppol BIS Billing 3.0 since 1 Apr 2019 | Issue: from 1 Jan 2027 between bookkeeping-obliged businesses. Receive: from 1 Jan 2030; until then the issuing duty applies only where the buyer is registered in ELMA/Peppol (regulation of 29 Sep 2026) | Required (EHF / Peppol BIS Billing 3.0) | Skatteetaten · 10 Oct 2026 |
| Sweden | Since 1 Apr 2019 (Act 2018:1277); authorities must be registered in a Peppol SMP | None; three agencies asked the government for a B2B inquiry in 2023 | Required for B2G | DIGG · 10 Oct 2026 |
| Finland | Act 241/2019; the state accepts only EN 16931 invoices since 1 Apr 2021 | No mandate, but any business may demand an EN 16931 e-invoice from its supplier since 1 Apr 2020 | Accepted | Valtiokonttori · 10 Oct 2026 |
| Estonia | Yes | No general mandate; a buyer registered as an e-invoice recipient in the business register may demand an EN 16931 e-invoice (Accounting Act) | Accepted | Riigi Teataja · 10 Oct 2026 |
| Latvia | Structured e-invoices to budget institutions since 1 Jan 2025 | Postponed to 1 Jan 2028 (Accounting Law amendments) | Channel rules pending | Ministry of Finance · 10 Oct 2026 |
| Lithuania | SABIS platform accepts e-invoices from any Peppol AS4 access point | None | Accepted (B2G) | Ministry of Economy · 10 Oct 2026 |
The Nordic pattern is infrastructure first, mandate later: public-sector Peppol since the 2010s, then bookkeeping rules that make e-invoicing the default. Norway’s 1 January 2027 B2B date is fixed in regulation and uses the same Peppol BIS Billing 3.0 documents our Access Point exchanges.
South-east Europe: Romania, Croatia, Slovenia, Greece, Serbia
| Country | B2G | B2B mandate | Peppol role | Source |
|---|---|---|---|---|
| Romania | Yes (RO e-Factura) | RO e-Factura: reporting since 1 Jan 2024, mandatory e-invoicing since 1 Jul 2024, B2C since 1 Jan 2025 | Not used (ANAF/SPV clearance) | Ministry of Finance · 10 Oct 2026 |
| Croatia | Covered by Fiskalizacija 2.0 | From 1 Jan 2026 VAT-registered businesses issue, receive and fiscalise eRačun; non-VAT businesses receive from 2026 and issue from 1 Jan 2027 | Not required: national exchange via access points and information intermediaries | Porezna uprava · 10 Oct 2026 |
| Slovenia | Budget users, e-invoices mandatory | From 1 Jan 2028 all business entities exchange only e-invoices for domestic B2B supplies (ZIERDED, Art. 7 and 28; adopted 23 Oct 2025); the provider rules of Chapter 4 apply from 1 Apr 2027 | Accepted: Peppol network and certified Peppol access points, registered e-delivery providers or direct exchange (Art. 9); e-mail is not permitted | Uradni list RS 85/2025, ZIERDED · 10 Oct 2026 |
| Greece | myDATA | Phase 1: 2023 revenue above €1 million from 2 Mar 2026 (grace period to 3 May 2026). Phase 2: all others, phase-in 2 Nov 2026 to 31 Jan 2027, mandatory from 1 Feb 2027 (AADE release of 30 Sep 2026) | Not required (myDATA and licensed providers) | AADE · 10 Oct 2026 |
| Serbia (non-EU) | Yes (SEF) | SEF clearance since 1 Jan 2023; private-sector receiving since 1 Jul 2022 | Not used | Ministry of Finance · 10 Oct 2026 |
Romania shows how a clearance system leaves Peppol out: a Romanian supplier reports to ANAF, while its Slovak buyer still needs a Peppol e-invoice for its own duty from 2027. Our Romanian guide RO e-Factura și Peppol explains when a company needs both.
Outside the EU: the UK’s 2029 mandate and the Peppol PINT countries
The United Kingdom set the start in Budget 2025 (November 2025): from April 2029 businesses must issue all VAT invoices as e-invoices, with an implementation roadmap due at Budget 2026; the consultation response published alongside it adds that real-time reporting will not start in 2029. In June 2026 the government added that Peppol will be the core interoperability network for UK e-invoicing. The exact day, phasing and penalty regime are still to come in the roadmap, so the entry reads “April 2029, announced”.
Outside Europe Peppol travels under its international billing model, PINT. The Peppol network supports jurisdiction-specific PINT specialisations such as JP PINT 1.1.3 (Japan), PINT A-NZ 1.1.3 (Australia and New Zealand), PINT-SG and PINT-MY. Singapore ties it to a tax requirement: GST-registered businesses send invoice data to IRAS through the Peppol-based InvoiceNow network, starting with newly incorporated voluntary registrants on 1 Nov 2025, all new voluntary registrants from 1 Apr 2026 and existing businesses in four waves from 1 Apr 2028 to 1 Apr 2031; Malaysia keeps Peppol voluntary alongside the tax authority’s own e-invoicing. Our Access Point exchanges Peppol BIS Billing 3.0 documents; PINT is covered in Peppol document formats, and live participant counts per country are on the Peppol market page.
Which countries require Peppol and which only allow it
- Peppol is the mandated network: Slovakia (B2B from 1 Jan 2027), Belgium (B2B since 1 Jan 2026, Peppol by default unless the parties agree otherwise), Norway (B2B from 1 Jan 2027, B2G earlier) and Sweden (B2G). Denmark reaches a similar result through its bookkeeping rules.
- Peppol is accepted but not required: Germany, Austria (federal), the Netherlands, Finland, Estonia, Lithuania (B2G), France (between accredited platforms), Slovenia (from 1 Jan 2028, named in ZIERDED), Singapore, Japan, Australia and New Zealand, Malaysia, and the UK from April 2029.
- A national platform replaces it: Italy (SdI), Poland (KSeF), Romania (RO e-Factura), Hungary (NAV reporting), Croatia (eRačun), Greece (myDATA) and Serbia (SEF). Spain sits between the groups: RD 238/2026 interconnects private platforms with the AEAT public solution and does not name Peppol.
Verteco operates its own Slovak Peppol Access Point, accredited by the Financial Administration (decision no. 605502941/2026 of 26 May 2026, PA SK ID EFSK000031 (seat PSK001128)), and is an OpenPeppol member with 19/19 conformance tests passed. That covers the Slovak mandate, including the automatic tax data report to the Financial Administration, and the exchange of Peppol BIS Billing 3.0 invoices and credit notes with every Peppol participant registered for BIS Billing 3.0, whether in Belgium, Norway or Germany. It does not cover national clearance platforms: KSeF, SdI, RO e-Factura or registration as a French accredited platform require a local provider.
Change log: what changed since the last verification
First verified version, 10 October 2026. Items that differ from many 2025 overviews:
- Greece: phase 1 moved from 2 Feb to 2 Mar 2026; phase 2 from 1 Oct 2026 to a phase-in ending 31 Jan 2027, mandatory from 1 Feb 2027.
- Norway: the regulation of 29 Sep 2026 fixed 1 Jan 2027 (issue) and 1 Jan 2030 (receive).
- Spain: Royal Decree 238/2026 and Order HAC/1028/2026 started the 12 and 24-month clocks in October 2026.
- United Kingdom: Peppol named the core interoperability network in June 2026.
- Portugal and Latvia: SME B2G deadline now 1 Jan 2027; Latvian B2B now 1 Jan 2028.
- Czechia: the public-procurement acceptance duty is § 221 of Act 134/2016; the 2019 and 2020 dates derive from the transitional rule in § 279 odst. 5.
- Slovenia: ZIERDED was adopted on 23 Oct 2025 (Uradni list RS 85/2025) and fixes 1 Jan 2028 for B2B e-invoicing, naming the Peppol network as a permitted channel; the July 2025 draft is superseded.
Next step
If your customers sit in a “required” or “accepted” row, one Peppol connection reaches every one of them who is registered on the network, in Slovakia, Belgium, Norway, Germany or elsewhere. Register your company on the Verteco Peppol portal: receiving e-invoices without the Data archive is free, and the complete service costs 2 € + VAT per month per company from 1 January 2027. New to the topic? Start at the Peppol hub.
