Peppol E-Invoicing Across Regulated Markets

Ireland’s phased e-invoicing mandate under EU ViDA: Phase 1 (Nov 2028) for large companies, Phase 2 (Nov 2029) for all cross-border B2B, and full mandate (Jul 2030) for all intra-EU B2B.

Germany mandates structured e-invoicing (E-Rechnung) for all domestic B2B transactions. Reception mandatory from Jan 2025, full issuance phased Jan 2027 (large) to Jan 2028 (all businesses).

Belgium mandates structured B2B e-invoicing via Peppol for all VAT-registered businesses from January 2026. Peppol BIS Billing 3.0 (EN 16931) is the required format. B2G phased in since 2022.

Poland’s Krajowy System e-Faktur (KSeF) is the national e-invoicing platform. B2B structured e-invoicing mandatory from Feb 2026 for large taxpayers, then all VAT payers by Apr 2026.

UAE Ministerial Decisions 243 & 244 of 2025 mandate Peppol-based e-invoicing for all businesses. Large companies (≥AED 50M) go live Jan 2027, SMEs by Jul 2027, and government entities by Oct 2027.

France’s e-invoicing reform through PPF (Portail Public de Facturation) and certified PDPs. Large companies issue + receive from Sep 2026, all remaining businesses by Sep 2027.

Croatia’s Fiscalisation 2.0 mandates structured e-invoicing for all VAT-registered businesses from Jan 2026 (live). Non-VAT-registered entities follow from Jan 2027. Built on the mature fiskalizacija fiscal system operating since 2013.

Spain’s Ley Crea y Crece mandates B2B e-invoicing from 2027 (large enterprises ≥€8M) and 2028 for all SMEs, backed by the Verifactu anti-fraud system requiring cryptographic hashing and real-time AEAT reporting.