E-invoicing mandates in Europe: the dates for small companies, and the tools that are ready
Across Europe, invoices between businesses are moving from PDF to structured e-invoices. For a company of 5 to 50 people the two questions are simple: from which date does it apply to me, and which tool gets me there without a project.
Short answer
- Already applies to small companies: Belgium, Poland, Croatia, Italy, Romania, and Greece (smaller firms since 2 November 2026).
- Germany: every business must be able to receive e-invoices since 1 January 2025. Small firms (turnover up to €800,000) must issue them from 1 January 2028.
- France: every business must receive since 1 September 2026; small and micro firms issue from 1 September 2027.
- Next wave: Slovakia (1 January 2027), Latvia (1 January 2028), Spain (6 October 2028 for small firms), the Netherlands (proposed 1 July 2030).
- Everyone in the EU: e-invoices for cross-border B2B sales from 1 July 2030 (ViDA).
Country by country
What applies to a small company, as of 14 November 2026. "Receive" means you must be able to accept structured e-invoices from suppliers; "issue" means you must send them to customers.
| Country | Status | What applies to small companies | Format or channel |
|---|---|---|---|
| Belgium | In force | All VAT-registered businesses issue and receive since 1 Jan 2026, no small-company exemption. Fines from 1 Apr 2026: €1,500, then €3,000, then €5,000 for repeat breaches. | Peppol |
| Poland | In force | Everyone receives through KSeF since 1 Feb 2026. Most firms issue since 1 Apr 2026; firms invoicing up to PLN 10,000 a month from 1 Jan 2027. No penalties until 31 Dec 2026. | KSeF (national platform) |
| Germany | Staged | Receive since 1 Jan 2025. Issue: from 1 Jan 2027 if 2026 turnover is over €800,000; from 1 Jan 2028 for everyone else. Small-business scheme firms and invoices up to €250 are exempt from issuing. | XRechnung or ZUGFeRD (EN 16931) |
| France | Staged | Receive since 1 Sep 2026, micro firms included. Small and micro firms issue and report from 1 Sep 2027. | Through an approved platform (PA) |
| Croatia | In force | VAT-registered firms issue and receive since 1 Jan 2026. Non-VAT firms receive now and issue from 1 Jan 2027. The tax authority offers a free app. | EN 16931 with real-time fiscalisation |
| Italy | In force | All businesses since 2019; flat-rate small businesses since 1 Jan 2024. | FatturaPA via SdI |
| Romania | In force | B2B e-invoicing through RO e-Factura since 1 Jul 2024; upload within 5 working days. | RO e-Factura |
| Greece | In force | Smaller firms since 2 Nov 2026; old methods tolerated until 31 Jan 2027. | Certified provider or free tax authority apps (myDATA) |
| Slovakia | Adopted | All VAT payers from 1 Jan 2027. A grace period is being discussed but not passed. | Peppol |
| Latvia | Adopted | Mandatory B2B e-invoicing and reporting from 1 Jan 2028 (postponed from 2026). Voluntary since 30 Mar 2026. | Peppol |
| Spain | Adopted | Firms over €8m turnover from 6 Oct 2027; all others from 6 Oct 2028. Separately, certified invoicing software (Verifactu) from 2027. | EN 16931, free tax agency platform or private providers |
| Ireland | Announced | All businesses must be able to receive from 1 Nov 2028. No issuing date yet for small domestic-only firms. | EN 16931 |
| Netherlands | Proposed | Proposed B2B e-invoicing from 1 Jul 2030; firms in the small-business scheme (KOR) excluded. Not law yet. | EN 16931 |
| Hungary | Reporting | No e-invoice mandate, but every invoice is reported to the tax authority in real time. | Online Számla |
| Estonia, Finland | On request | No mandate. A buyer can demand a structured e-invoice (Finland: buyers over €10,000 turnover; Estonia: registered recipients). | EN 16931 |
| Austria, Sweden, Denmark, Lithuania | None for B2B | No B2B mandate; e-invoices only to public bodies. Sweden is studying one (report due 30 Nov 2027). | Peppol for public bodies |
Sources: Germany: BMF letter of 15 Oct 2025 (summary by IHK Köln). Poland: ksef.podatki.gov.pl. Belgium: FPS Finance. France: service-public.gouv.fr. Latvia: KPMG Latvia. Ireland: Revenue. Finland: Act 241/2019. EU: European Commission, ViDA. Spain, Greece, Croatia, Slovakia, Netherlands, Romania: summaries by KPMG and specialist compliance trackers; check your national tax authority before acting.
What to do this month
- Check that you can receive. In Germany, France, Belgium, Poland and Croatia this is already required. Ask your current invoicing tool whether it accepts XRechnung/ZUGFeRD or Peppol, or connects to your country's platform.
- Find your issuing date in the table above, using your company's turnover.
- Pick the cheapest plan that does both send and receive. Several tools can send on their free plan but cannot receive; that is the most common trap.
- Tell your customers and accountant which address or Peppol ID to use.
Tools that are ready, by country
Prices exclude VAT and are the regular price, not introductory offers, unless stated. Checked on the vendors' official pages on 14 November 2026.
| Tool | Ready for | Cheapest plan that sends and receives | Best for |
|---|---|---|---|
| Zoho Books | Germany (XRechnung, ZUGFeRD), Belgium (Peppol). France: compatible through a partner platform, not itself a PA. | Professional: €30/month billed annually (€40 monthly), 5 users. 1,000 e-invoice transactions a year included. The free plan can export but not receive. | Small companies working in several EU countries |
| Invoice Ninja | Peppol in 37+ countries, XRechnung and ZUGFeRD. France not listed. | Enterprise: $18/month (1–2 users), 250 e-invoices included. | Budget option for several countries |
| Accountable | Belgium, Germany (Peppol) | Free plan with unlimited Peppol send and receive. | Belgian freelancers and micro companies |
| Billit | Belgium (Peppol access point) | €6.90/month billed annually (€7.50 monthly), 25 documents a month, 1 user. | Belgian micro companies |
| Odoo | Belgium and other Peppol countries; XRechnung | Free Peppol access point. Whether it works on the free one-app plan is not confirmed; Standard plan is per user. | Growing companies that want an ERP later |
| sevDesk | Germany | Receiving starts on the Buchhaltung plan (introductory €9.95/month at the time of checking; regular price higher), 1 user. | German micro companies |
| Lexware Office | Germany | Creating XRechnung needs plan M: €12.90/month. | German companies working with a tax advisor |
| inFakt | Poland (KSeF send, receive, automatic download) | Free KSeF plan; invoicing plan from PLN 4.99/month billed annually. | Polish sole traders and small companies |
| Pennylane | France (says it is a registered PA) | Starter: €7/month, 1 user, up to 1,200 invoices a year. | French small companies |
| Indy | France (registered PA, per vendor) | Free. | French independents and micro companies |
Not recommended for EU mandates as of this check: QuickBooks Online (no native Peppol in the UK help centre), FreshBooks (no EU e-invoicing found), Zervant (send-only e-delivery). For France, check any provider against the official list of approved platforms on impots.gouv.fr before signing.
Our picks
- One country, Belgium: Accountable if free is enough; Billit if you want a simple paid tool with support.
- One country, Germany: Lexware Office plan M if you work with a tax advisor; sevDesk if you are a micro company doing your own books.
- One country, Poland: inFakt; KSeF is included even on the free plan.
- One country, France: Pennylane for a small company, Indy for a freelancer.
- Several EU countries: Zoho Books Professional covers Germany and Belgium in one tool at €30/month; Invoice Ninja is the cheaper, more technical alternative.
What we could not confirm yet
- Whether Germany will move the 2027 stage to 2028 for more firms; business groups are asking, nothing was enacted at the time of checking.
- Penalty amounts in France, Croatia and Romania.
- Belgium's 2028 real-time reporting date and Slovakia's grace period.
We will update this page when these change. Spotted something wrong? onturgus@gmail.com.