What's the penalty for non-compliance with e-invoicing?

Penalties Are Already Being Enforced

E-invoicing non-compliance penalties across Europe range from fixed per-invoice fines to percentage-based penalties tied to the VAT amount. As mandates take effect in more countries through 2026–2028, enforcement is tightening. According to Invoice Navigator's regulatory tracking, the following penalties are confirmed by each country's tax authority.

Country-by-Country Penalties

Italy

Italy operates the most mature enforcement regime, having mandated B2B e-invoicing since 2019. Penalties for non-compliance with SDI requirements include:

• Late submission — EUR 250 to EUR 2,000 per invoice sent late to the SDI. Penalties are halved if the invoice is corrected within 15 days.
• Wrong format — 90% to 180% of the VAT amount for invoices not issued in the required FatturaPA XML format.
• Non-compliant purchase invoices — Up to 100% of the VAT amount if a purchase invoice does not meet the mandated requirements.

France

France's penalties, confirmed by the 2026 Finance Bill adopted on 2 February 2026:

• Non-compliant e-invoice — EUR 50 per document (increased from the originally proposed EUR 15), capped at EUR 15,000 per year.
• E-reporting failures — EUR 500 per missed transmission, capped at EUR 15,000 per year.
• Grace period — A 3-month tolerance period applies for businesses that have not yet contracted with a certified PDP (Plateforme de Dématérialisation Partenaire).

Germany

Germany's penalty framework applies once the transition periods end:

• Improper invoice format — Administrative fines of up to EUR 5,000 per offence for businesses that continue issuing paper or unstructured invoices after the mandate applies to them (January 2027 for businesses above EUR 800K revenue; January 2028 for all others).
• VAT deduction risk — If a supplier fails to issue a compliant e-invoice, the buyer may be denied input VAT deduction until a valid invoice is produced.
• No penalties during transition — The 2025–2026 transition period explicitly permits paper and PDF invoices without penalty.

Belgium

Belgium introduced graduated penalties alongside its January 2026 B2B mandate:

• First offence — EUR 1,500 for failing to have the technical means to issue or receive structured e-invoices.
• Second offence — EUR 3,000.
• Third offence within three months — EUR 5,000.
• Grace period — No penalties during Q1 2026, provided the business demonstrates reasonable and timely efforts to comply.

Poland

Poland has the most severe potential penalties, taking effect after the 2026 grace period:

• Failure to use KSeF — Up to 100% of the VAT amount shown on the invoice, starting January 2027.
• Invoice without VAT line — Up to 18.7% of the gross invoice value.
• Delayed submission — Up to PLN 1,000 per invoice.
• Grace period — No financial penalties throughout 2026.

Spain

Spain's penalties under the VeriFactu certified-software regime (effective January 2026) and the upcoming B2B mandate:

• Invoice errors — 1–2% of the transaction value.
• Fraud — Up to 75% of the transaction value.
• Non-compliant software — Up to EUR 150,000 per year for software providers; up to EUR 50,000 per year for users.

Beyond Fines: Operational Consequences

Financial penalties are only part of the picture. A non-compliant invoice is treated as not issued, which means the buyer cannot deduct input VAT, the seller's accounts are incomplete, and payment cycles stall. Invoice Navigator's compliance data shows that businesses with pre-validation workflows — checking every invoice against the full country-specific ruleset before submission — reduce rejection rates to near zero and avoid both the fines and the operational disruption.