What are the EU e-invoicing requirements in 2026?

2026 EU E-Invoicing Landscape

2026 marks a turning point for European e-invoicing. Multiple countries are enforcing mandatory B2B e-invoicing for the first time, while others are expanding existing mandates. According to Invoice Navigator's compliance tracking across all 27 EU member states, these are the key requirements businesses must meet.

Country Deadlines in 2026

Germany

Germany's B2B receiving mandate has been live since January 2025 — all German businesses must accept EN 16931-compliant invoices. In 2026, businesses should prepare for the B2B sending mandate: companies with over €800K annual revenue must send structured e-invoices starting January 2027, with all remaining businesses following in January 2028. The accepted formats are XRechnung (UBL or CII) and ZUGFeRD 2.x. Invoice Navigator validates against 147 XRechnung CIUS rules.

Belgium

Belgium mandated B2B e-invoicing from January 1, 2026, making it one of the first EU countries to require structured invoicing for all domestic business-to-business transactions. Belgium uses Peppol BIS Billing 3.0 (UBL) as its primary format. A 6-month grace period applies for enforcement.

Poland

Poland launched its mandatory KSeF (Krajowy System e-Faktur) on February 1, 2026. All businesses must issue structured e-invoices through the government's KSeF platform, which assigns unique identifiers and provides real-time validation.

France

France begins its phased e-invoicing rollout in September 2026 for large enterprises. Mid-sized businesses follow in September 2027, and small/micro businesses in September 2028. France accepts Factur-X (the French variant of ZUGFeRD), UBL, and CII formats via certified PDP platforms or the public PPF portal.

Italy

Italy has required B2B e-invoicing since January 2019 via the SDI (Sistema di Interscambio) platform using FatturaPA format. In 2026, Italy continues to operate the most mature e-invoicing system in the EU, processing over 2 billion invoices annually.

EU-Wide: ViDA Regulation

The ViDA (VAT in the Digital Age) regulation introduces EU-wide Digital Reporting Requirements (DRR). While the full mandate starts in 2028-2030, businesses should begin preparations in 2026. ViDA will require real-time digital reporting of B2B transactions and is expected to use EN 16931-based formats.

What Format Should You Use?

According to Invoice Navigator's analysis, the safest approach for cross-border compliance is Peppol BIS Billing 3.0 (UBL), which is accepted across the most countries. For domestic invoicing, use the country-specific format: XRechnung for Germany, Factur-X for France, FatturaPA for Italy, Peppol BIS for Belgium, and KSeF for Poland.