Electronic invoicing electronic invoicing for companies in the European Union continues to take root on the continent. Laws and facts show that electronic invoicing is already delivering efficiency, transparency, and legal compliance. However, its implementation and mandatory use vary from one EU country to another. In this article, we detail the current status of electronic invoicing in Europe, which countries have already adopted it, and how it affects Spanish companies.
European framework for electronic invoicing: what has changed since 2026?
Electronic invoicing in the EU has been consolidated around three main areas:
- Extension of mandatory compliance in B2B, beyond B2G.
- Technical harmonization with the standard EN 16931 as a common basis.
- Near real-time fiscal control, aligned with initiatives such as VAT in the Digital Age (ViDA) promoted by the European Commission.
In practice, this means that there are:
- More countries with mandatory B2B electronic invoicing.
- State platforms or models clearance/reporting.
- Greater demand for direct integration with corporate ERP systems.
Current status of electronic invoicing in the EU
Thus, the move toward widespread mandatory adoption is clear. However, the speed of implementation of electronic invoicing in Europe is not the same for everyone.
Countries with mandatory B2B and B2G electronic invoicing
- Italy: pioneer with FatturaPA since 2019, it has a fully consolidated model.
- France: has completed B2B deployment following its gradual implementation, which began in 2024 (Factur-X + PDP).
- Poland: the KSeF platform is fully mandatory in B2B.
Countries with mandatory B2G and strong B2B expansion
- Spain: B2G compliance is now established, and B2B continues to be progressively implemented, which is well advanced, according to the deadlines set out in the Create and Grow Law.
- Portugal: SAF-T and structured reporting widely adopted in B2B.
- Germany: mandatory in B2G (XRechnung) and accelerated growth of structured B2B.
- Belgium: mandatory in B2B since January 2026, supported by Peppol and its national access point called Mercurius.
- Greece: mandatory in B2G, and electronic reporting is also mandatory in B2B through myDATA, with tax validations in near real time.
- Hungary: Electronic electronic tax reporting is mandatory for both B2B and B2C through NAV, with high levels of control and automation.
Nordic and Baltic countries (high digital maturity)
- Denmark: a historical reference in the implementation of electronic invoicing in B2G since 2005.
- Finland: Mass adoption for B2B and B2G since 2010.
- Sweden: Public sector compliance has been in force since 2019 and is gradually spreading to the private sector.
- Estonia (Rik.ee), Latvia, and Lithuania (eSaskaita): widespread use in all three Baltic countries with mature and effective state platforms.
Central and Eastern Europe
- Croatia: it is in the midst of a planned transition, which will be practically complete by 2026. It uses the eRacunplatform.
- Slovenia: the e-Slog system has been fully operational since 2015.
- Romania: the RO e-Invoice platform is now fully integrated.
- Hungary: advanced reporting is currently being promoted through tax incentives.
- Austria: electronic invoicing has been mandatory in B2G since 2014 through ebInterface (national) or Peppol (international).
- Slovakia: Adoption is voluntary in the private sector, and significant progress is being made in B2G with the eKasa platform. eKasa since 2023.
Countries with advanced voluntary adoption
- Netherlands, Ireland, Luxembourg, Czech Republic (NEN), Malta, Bulgaria and Cyprus (Ariadni): in all of these countries, online invoicing is mandatory in B2G and already widespread in B2B, with plans to make it mandatory in the future.
| Our conclusion for multinational companies is clear: by 2026, a country-by-country invoicing strategy without a common technological layer. |
Summary table of electronic invoicing in the EU
In any case, this summary table is more visual and practical.
| Country | Mandatory adoption |
| Italy | B2B and B2G. |
| France | B2G and B2B. |
| Portugal | B2G and B2B widely spread. |
| Germany | B2G and structured adoption in B2B. |
| Netherlands | B2G. |
| Sweden | B2G and progressive extension to B2B. |
| Denmark | B2G. |
| Finland | B2G and very widespread in B2B. |
| Poland | B2B and B2G. |
| Austria | B2G. |
| Croatia | B2G and almost complete transition to B2B. |
| Slovenia | B2G. |
| Estonia | B2G and very widespread in B2B. |
| Latvia | B2G and B2B in advanced stages. |
| Lithuania | B2G. |
| Belgium | B2G and B2B mandatory from 2026. |
| Greece | B2G and mandatory electronic reporting in B2B. |
| Hungary | Mandatory electronic reporting in B2B and B2C. |
| Romania | B2G and B2B widely mandatory. |
| Bulgaria | B2G and B2B in regulatory transition. |
| Ireland | Only certain B2G transactions. |
| Slovakia | Voluntary adoption. |
| Luxembourg | B2G. |
| Czech Republic | Voluntary adoption. |
| Cyprus | B2G. |
| Malta | Only certain B2G transactions. |
Compatibility and interoperability of electronic invoicing
One of the challenges in electronic invoicing for EU companies is interoperability between different national systems. The European Commission promotes the EN 16931 standard to ensure that electronic invoices generated in one country can be processed in any other EU country.
Spain, for example, has interoperability agreements with Italy, France, Portugal, and Germany. This makes the management of cross-border electronic invoices more agile. These agreements make it easier for Spanish companies to operate in Europe without having to adjust their invoicing to local laws.
For its part, the aforementioned Peppol, as a global European proposal, also contributes to interoperability. It provides a common framework for electronic invoicing and document exchange.
So, in large companies, interoperability is not only technical, but also:
- Tax (VAT, reporting, etc.).
- Operational (ERP, AP/AR, purchasing).
- Organizational (subsidiaries, shared service centers).
| Business solutions such as easyap centralize regulatory complexity without relying on isolated local developments. |
Clear trends in electronic invoicing in Europe from 2026 onwards
Likewise, the roadmap for electronic invoicing in the EU points to clear trends with the aim of ensuring transparency and reducing tax fraud:
- Generalization of mandatory B2B. We have already seen that most countries have already implemented (or are in the process of implementing) plans for mandatory and comprehensive online invoicing in B2B. Furthermore, it is expected to be extended to the private sector.
- Advanced automation. Electronic invoicing is increasingly integrated with ERP and accounting systems, automating processes and improving operational efficiency. However, SAP, Oracle, Microsoft Dynamics, and other legacy systems legacy require strong connectors.
- Strengthening interoperability. Efforts to improve interoperability between different European systems are intensifying, resulting in fewer national exceptions and greater operational consistency.
Therefore, as CFO, we recommend that you follow these best practices:
- Assess your provider's your provider's actual European coverage (not just one country).
- Prioritize solutions with scalable, multi-jurisdictional architecture.
- Avoid rigid local dependencies, as regulations will continue to change.
- Ensures auditing capability, traceability, and centralized reporting. auditability, traceability, and centralized reporting.
Frequently asked questions about electronic invoicing in Europe (FAQ)
Furthermore, in relation to these technical and legal aspects, at easyap we receive numerous questions and queries, which we will attempt to answer below.
Will electronic invoicing be mandatory throughout Europe in 2026?
Not identically, but most countries already require it in B2G and many in B2B, with fixed timetables for the future.
Is Peppol mandatory in the EU?
It is not mandatory, but it is the most widely used interoperability standard and recommended.
Does a company need multiple billing systems per country?
It shouldn't. Multinational companies are committed to implementing centralized platforms with automatic local adaptation.
Is the PDF invoice still valid?
In many countries it no longer meets the requirements for legally required structured electronic invoicing. Therefore, it is losing its validity.
In 2026, electronic invoicing in Europe will be a structural requirement. For large companies, the competitive advantage lies in complying in an intelligent, integrated, and up-to-date manner. At easyap, we guide international organizations through this transition with solutions for complex, multinational, and regulated environments. Contact us and take advantage of the benefits of digitization in Europe.
