{"id":256763,"date":"2022-11-30T16:40:30","date_gmt":"2022-11-30T15:40:30","guid":{"rendered":"https:\/\/www.easyap.com\/?p=247952"},"modified":"2026-08-17T15:08:22","modified_gmt":"2026-08-17T13:08:22","slug":"novedades-sobre-la-factura-electronica-en-europa","status":"publish","type":"post","link":"https:\/\/www.easyap.com\/en\/blog\/novedades-sobre-la-factura-electronica-en-europa\/","title":{"rendered":"Updates on e-invoicing in Europe"},"content":{"rendered":"

The <\/span>e-invoice in Europe<\/b><\/a> is not only a reality but also already an obligation. In fact, being part of the EU means that many legislations are common to all its member states. The case of online invoicing is no exception. Likewise, every European public administration is currently required to use it. However, despite a common legislative framework, each has its own national regulation on the matter. From easyap, we review <\/span>the current state of e-invoicing in Europe<\/b> and what differences exist between the different countries. <\/span><\/p>\n

Which countries currently use e-invoicing in Europe?<\/b><\/h2>\n

All of them. <\/b>Since the regulation came into effect in April 2020, every public administration is obliged to use e-invoicing in Europe. This is regulated according to <\/span>Directive 2014\/55\/EU<\/b><\/a> and pursues three main objectives: <\/span><\/p>\n

    \n
  1. To continue with the digital transformation<\/b> of the entire continental business landscape and leverage the numerous benefits offered by the online world.<\/span><\/li>\n
  2. To contribute to better traceability<\/b> of corporate taxation in the various Eurozone countries and, in this way, combat tax evasion, which still remains a problem for many nations. <\/span><\/li>\n
  3. To reduce commercial obstacles<\/b> between EU member states. <\/span><\/li>\n<\/ol>\n

    Until very recently, different regulations and requirements existed between countries, making the difficulties and hurdles arising in cross-border operations without digital invoicing much greater than they are today. However, with this regulation, certain barriers have been eliminated. <\/span><\/p>\n

    Furthermore, as the <\/span>governments of the European Union countries<\/b> implement e-invoicing in public processes, an increasing number of private companies are adopting and standardizing it. Likewise, <\/span>B2B e-invoicing<\/b> is gaining more adherents among organizations in Europe. What’s more, the <\/span>B2B online invoicing<\/b> has its own regulation, as it conforms to the <\/span>Directive 2010\/45\/EU.<\/b><\/a> It also stipulates highly relevant topics such as EDI systems or the validity of digital signatures.<\/span><\/p>\n

    Current Situation and Latest Developments in Electronic Invoicing<\/b><\/h2>\n

    Beyond EU regulations, each country has its own internal rules. At <\/span>easyap<\/b> we are aware of this, having completed projects in Europe and many other countries. Therefore, we will now discuss <\/span>the legislative status of electronic invoicing in Europe<\/b> based on both current regulations and our own experience. <\/span><\/p>\n

    Germany<\/b><\/h3>\n

    Despite being one of the continental powers and one of the most advanced nations on the planet, for now it only requires <\/span>electronic invoicing in the public sector.<\/b> Let’s remember that it is a federal republic, so each state decides its policies independently.<\/span><\/p>\n

    Belgium<\/b><\/h3>\n

    In Belgium, <\/span>B2G electronic invoicing<\/b> (for governments) has been mandatory for almost ten years. Specifically, since 2013, and it applies to both the Administration and its suppliers. As for B2B electronic invoicing, the intention is to make it mandatory by 2023, drawing on regulations from other European countries.  <\/span><\/p>\n

    Cyprus<\/b><\/h3>\n

    Since early 2022, B2G electronic invoicing has been mandatory on this Mediterranean island. Therefore, any transaction a company carries out with the Public Administration will require an electronic invoice. However, it is still a very recent policy measure. <\/span><\/p>\n

    Denmark<\/b><\/h3>\n

    In Denmark, an innovative country at the forefront of technological advancements, electronic invoicing is currently only mandatory for public administrations and their suppliers. However, it has been so for a long time. Specifically, since 2005.<\/span><\/p>\n

    Spain <\/b><\/h3>\n

    The <\/span>electronic invoice is mandatory<\/b><\/a>for the Public Administration and in operations between its subcontractors and contractors when their value exceeds 5,000 euros. In the B2B sector, it is already processing <\/span>the ‘Create and Grow’ Law,<\/b><\/a> so important for implementing digital invoicing among companies and businesses of all types. <\/span><\/p>\n

    Finland<\/b><\/h3>\n

    The <\/span>e-invoice<\/b> in Finland is very widespread. Since 2010, all Public Administrations prefer to receive digital invoices, <\/span>although it was not mandatory until 2020 due to European regulation.<\/b> In the private sector, something similar occurs, since, despite not being legally mandatory, it is used in many companies.<\/span><\/p>\n

    France<\/b><\/h3>\n

    In France, electronic invoicing <\/span>has been in use since 1990. <\/b>However, since 2020 it has been mandatory for the Public Administration in its relationships with suppliers. Furthermore, it appears that between 2024 and 2026 it will also be applied to other companies, revolutionizing the private sector.<\/span><\/p>\n

    Italy<\/b><\/h3>\n

    Italy has an electronic invoicing system (<\/span>the SDI)<\/b> which has served as a reference for many European countries. To be more specific, since 2014 the <\/span>electronic invoice for Public Administrations (called FatturaPA)<\/b> is mandatory, and in 2019 it was also established as such for private companies.<\/span><\/p>\n

    Luxembourg<\/b><\/h3>\n

    A country with a <\/span>particular tax and fiscal system is Luxembourg.<\/b> Regarding its electronic invoicing, it has a national regulation from 2021 which obliges <\/span>all companies to issue electronic invoices to government institutions via<\/b> PEPPOL.<\/b><\/a> It is being progressively implemented, starting with large companies and concluding with SMEs in 2023.<\/span><\/p>\n

    Norway<\/b><\/h3>\n

    In the Scandinavian country, any company must submit its <\/span>tax declaration since 2022 through a new system based on accounting information<\/b>. For this, the tax codes <\/span>SAF-T.<\/b>In turn, this system allows the company itself to submit the declaration from its own ERP. <\/span><\/p>\n

    Portugal<\/b><\/h3>\n

    Our Portuguese neighbors are updating at a good pace. Since this year <\/span>a QR code that includes all company information on any electronic invoice is mandatory <\/b>and, since this summer, they must be validated with a digital signature. Furthermore, starting in 2023, all e-invoices and tax documents must include the <\/span>ATCUD code (<\/b>Code Validation Sequential Number<\/i><\/b>).<\/b> <\/span><\/p>\n

    Poland<\/b><\/h3>\n

    We list Poland because it has <\/span>one of the most unique e-invoicing systems in Europe.<\/b> Since 2021, e-invoicing has been voluntary and starting in 2023, it will be mandatory, both between private companies and with the corresponding administration. In turn, it is the Administration that validates each operation, and for this, the government has enabled the\u202f<\/span>National e-Invoicing System (KSeF). <\/b><\/p>\n

    Romania <\/b><\/h3>\n

    To illustrate the situation in one of Europe’s less developed countries, we present the case of Romania. Specifically, since 2021, e-invoicing has been mandatory for public administrations and Romanian companies. And, furthermore, starting in 2022, it will require any company to issue its <\/span>electronic invoices through the SAF-T system. <\/b><\/p>\n

    e-Invoicing in Europe vs. the Rest of the World<\/b><\/h2>\n

    And in comparison with the rest of the world, what is the e-invoicing landscape like? To answer this, we will discuss the status of some of the most powerful countries on the planet. Or, at least, the most emerging ones. <\/span><\/p>\n

    Australia (and New Zealand)<\/b><\/h3>\n

    Australia started <\/span>together with New Zealand its e-invoicing idea in 2018.<\/b> Following this digitalization strategy, in recent years it has promoted its use among private and public companies. However, since this year there is a mandatory plan by which government agencies must implement e-invoicing.<\/span><\/p>\n

    Brazil<\/b><\/h3>\n

    Brazil is the <\/span>leading issuer of electronic invoices in Latin America<\/b>. In turn, it is the <\/span>world leader in the issuance of electronic fiscal documents<\/b> through its various electronic invoice models. Furthermore, the Brazilian system is <\/span>one of the most established systems worldwide<\/b> and it is a country where electronic invoicing is 100% mandatory, as is the electronic signature.<\/span><\/p>\n

    China<\/b><\/h3>\n

    For the Asian giant, the current period is a time of change. For now, electronic invoicing <\/span>is only mandatory for new taxpayers and only for B2C<\/b> (direct customer sales) and B2B. For other companies, it is voluntary. <\/span><\/p>\n

    United States<\/b><\/h3>\n

    It is a highly digitized country, but which <\/span>does not have a unified legal framework for electronic invoicing.<\/b> There is no single national law, so many state agencies do strive to offer legal solutions in this regard. Furthermore, <\/span>multiple different invoicing platforms and systems are used,<\/b> for both B2G and B2B. <\/span><\/p>\n

    India<\/b><\/h3>\n

    While still a developing country, India stands out as a technological power, as well as being emergent in many other fields. Furthermore, in 2019 it implemented a <\/span>plan to progressively implement electronic invoicing.<\/b> It is currently undergoing a widespread mandatory adoption process. The aim is to combat significant accounting issues in the country, such as complex tax declarations for businesses, high tax evasion, and to improve communication between organizations.<\/span><\/p>\n

    In conclusion, we have one recommendation for you: <\/span>digital transformation and electronic invoicing are a reality, as well as a necessity<\/b>. Not only in Spain, but worldwide. In fact, in a very few years, it will be mandatory in all sectors, not just B2G. Our experience implementing accounting and technological solutions in various companies across many parts of the globe can help you take the step you need.<\/span>. <\/b>Shall we talk?<\/b><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    The e-invoice in Europe is not only a reality but also already an obligation. In fact, being part of the EU means that many legislations are common to all its member states. The case of online invoicing is no exception. Likewise, every European public administration is currently required to use it. However, despite a common […]<\/p>\n","protected":false},"author":2,"featured_media":256764,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[269],"tags":[110,112,111],"class_list":["post-256763","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-factura-electronica-en-europa","tag-ley-crea-y-crece-en-espana","tag-union-europea-y-facturacion"],"yoast_head":"\nE-invoicing in Europe: situation and updates - easyap<\/title>\n<meta name=\"description\" content=\"How is electronic invoicing regulated in the main countries of Europe and the world? 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