At its core, e‑invoicing isn’t just emailing a PDF. It involves structured, machine‑readable invoice data sent through approved networks so that tax authorities and trading partners can validate and store invoices automatically.
Although the UK is no longer bound by EU VAT and e‑invoicing rules, recent developments will still have significant implications for UK businesses trading with the EU, particularly importers, exporters, and companies with EU subsidiaries. It’s also vital to know that the UK is actively considering the introduction of mandatory e‑invoicing, with an initial consultation already closed and a formal announcement expected by the end of 2025, likely as part of the Autumn Budget, with a potential implementation date of 1 January 2027.
While the UK is still evaluating its approach, the EU is moving rapidly ahead: under the VAT in the Digital Age (ViDA) reforms, all cross‑border B2B transactions will require e‑invoicing by 2030, but several Member States, including major trading partners such as Germany, France, Belgium, and Poland, are introducing their own domestic B2B e‑invoicing mandates well before that deadline. Most EU countries already require e‑invoicing for business‑to‑government transactions, and as these obligations expand into the B2B space, UK businesses trading with the EU will increasingly need to issue invoices in compliant EN 16931 formats via networks such as Peppol or national tax portals to meet local rules and avoid disruptions.
We have provided a breakdown of the changes and how they differ by country:
- Belgium: From 1 January 2026, all VAT registered businesses in Belgium will be required to issue and receive e-invoices.
- Croatia: From 1 January 2027, e-invoicing will become mandatory for Croatian resident businesses.
- Denmark: From 1 January 2026, e-invoicing will be mandatory for all businesses. Digital bookkeeping requirements will also become compulsory.
- Estonia: E-invoicing is already permitted, but buyers have the choice as to whether to accept electronic invoices.
- Finland: Businesses with an annual turnover of at least €10,000 can request that their suppliers issue e-invoices.
- France: From 1 September 2026, all businesses must be able to receive e-invoices. Real time reporting will also begin on this date for the largest VAT registered businesses, and data for B2C transactions must be reported to the tax authority via approved platforms. The smallest businesses must comply with these obligations from 1 September 2027.
- Germany: E-invoicing will be phased in from 2025. All companies must be able to receive e invoices from 1 January 2025. The obligation to issue e-invoices will apply to large businesses from 2027, with all other businesses following by 2028.
- Hungary: Real time reporting for all B2B transactions by VAT registered businesses has been in place since 2018 and was extended to all transactions, including B2C, from 2021.
- Italy: Mandatory B2B and B2C e-invoicing has been in effect since 1 January 2019. Italy also operates a real time reporting system for all transaction types.
- Latvia: From 1 January 2028, all VAT registered businesses must issue B2B e-invoices.
- Poland: Mandatory B2B e-invoicing will apply from 2026, with a phased rollout based on business turnover.
- Portugal: From the end of 2025, PDF invoices must include a special digital structure known as a Qualified Electronic Signature to remain valid.
- Romania: B2B e-invoicing became mandatory from 1 January 2024, and B2C e-invoicing followed on 1 January 2025.
- Slovakia: From January 2027, B2B e-invoicing and online electronic reporting will be mandatory for domestic transactions by entities established in Slovakia. Cross border B2B reporting and e-invoicing will be introduced from 1 July 2030.
- Spain: Mandatory B2B e-invoicing has been introduced into law, but a start date has not yet been confirmed. Real time reporting is already required for businesses with turnover exceeding €6 million.
As e-invoicing rapidly moves from concept to legal requirement across Europe, businesses—particularly those trading across borders—must ensure their systems, processes, and reporting capabilities are ready to meet a complex web of national and EU wide deadlines. With mandatory frameworks already in place or approaching in key markets such as Belgium, Germany, France, Poland, and Romania, and a pan European cross border mandate arriving by 2030, preparation can no longer be delayed.
If any of these developments affect your operations—whether you export to the EU, operate a local subsidiary, or need to upgrade your invoicing and reporting systems—now is the time to act. Our team can help you navigate the varying requirements, identify the right technology solutions, and ensure you remain compliant while minimizing disruption. Get in touch today to discuss how these changes could impact your business and how we can help you prepare.
