An e-invoice is structured data that software can read, such as XRechnung or Peppol. A PDF, even one made by software, is not one.
Belgium, Croatia, Italy, Poland and Romania already require them between businesses, and Germany, France and Greece are partway there.
Spain, Latvia, the UK and the Netherlands have dates from 2027 to 2030, and from 1 July 2030 the EU requires them for sales between EU countries.
The US, Canada, Australia, New Zealand and Japan have no such mandate between businesses. Singapore's applies to GST-registered businesses, in stages.

What changes, in order

Every date on this page, earliest first. Dates already passed are greyed out once the page has loaded.

1 January 2019Italy: issue, businesses established in Italy, for domestic invoices
1 January 2024Italy: issue, the last flat-rate (forfettari) small businesses
1 January 2024Romania: report, businesses established in Romania, for B2B invoices
1 July 2024Romania: issue, businesses established in Romania, for B2B invoices
1 January 2025Germany: receive, all businesses, for domestic B2B invoices
1 November 2025Singapore: report, companies registering for GST voluntarily within 6 months of incorporation
1 January 2026Belgium: receive and issue, all Belgian businesses liable to VAT, for invoices to other Belgian VAT-liable businesses
1 January 2026Croatia: receive and issue, VAT-registered businesses (others receive only)
1 February 2026Poland: receive and issue, businesses with 2024 sales above PLN 200 million
2 March 2026Greece: receive and issue, businesses with 2023 revenue above €1 million
1 April 2026Poland: receive and issue, all other businesses
1 April 2026Singapore: report, all new voluntary GST registrants
1 September 2026France: receive, all businesses, including micro-entrepreneurs under the VAT franchise
1 September 2026France: issue, large and mid-size companies
1 January 2027Croatia: issue, businesses outside the VAT register, including the self-employed
1 January 2027Germany: issue, businesses with turnover above €800,000 in the previous year
1 January 2027Poland: issue, businesses invoicing PLN 10,000 a month or less, which had until the end of 2026
1 September 2027France: issue, small businesses and micro-businesses, including micro-entrepreneurs
about October 2027Spain: receive and issue, businesses with turnover above €8 million (12 months after 6 October 2026)
1 January 2028Germany: issue, all other businesses
1 January 2028Latvia: receive and issue, all businesses registered in Latvia, including the self-employed
1 April 2028Singapore: report, new compulsory GST registrants, and existing ones with supplies up to S$200,000
about October 2028Spain: receive and issue, all other businesses and freelancers (24 months after 6 October 2026)
April 2029United Kingdom: issue, businesses issuing VAT invoices
1 April 2029Singapore: report, existing GST-registered businesses with supplies up to S$1 million
1 April 2030Singapore: report, existing GST-registered businesses with supplies up to S$4 million
1 July 2030European Union (ViDA): issue, businesses selling to businesses in another EU country, with digital reporting of those sales
1 July 2030Netherlands: issue, businesses, for domestic and international B2B invoices
1 April 2031Singapore: report, existing GST-registered businesses with supplies above S$4 million
1 July 2031Netherlands: report, businesses, digital transaction reporting

Compared

Country	Status	Can a PDF still be sent?
European Union (ViDA)	Scheduled	Until each country's own mandate starts, a PDF is still an invoice. For sales between EU countries, not from 1 July 2030.
Belgium	In force	No. A PDF sent by email no longer counts as an invoice between Belgian VAT-registered businesses.
Germany	Phasing in	Until the end of 2026 for everyone, and to the end of 2027 for businesses under €800,000, a PDF can still be sent if the client agrees. After that, no.
France	Phasing in	A small business must be able to receive e-invoices from 1 September 2026, and can go on sending its own invoices as before until its date to issue, 1 September 2027.
Poland	Phasing in	Only for businesses invoicing PLN 10,000 a month or less, until the end of 2026.
Italy	In force	No. An invoice not sent through the SdI is treated as not issued.
Spain	Scheduled	Yes until the obligation starts for you, in 2027 or 2028.
Greece	Phasing in	For businesses with revenue up to €1 million, until their date, which was due on 1 October 2026 and is being moved. Check the AADE before relying on it.
Croatia	Phasing in	For businesses outside VAT, until the end of 2026.
Romania	In force	No, for B2B invoices between businesses established in Romania.
United Kingdom	Scheduled	Yes, today. The government says many of the smallest businesses, those not registered for VAT, will not have to adopt it.
Netherlands	Scheduled	Yes, until 2030, except to central government.
Latvia	Scheduled	Yes until 2028, except to the public sector.
Portugal	No B2B mandate	Yes: a PDF counts as an electronic invoice until 31 December 2026, under the 2026 budget law. Check what applies after that.
Estonia	No B2B mandate	Yes, unless the client is registered as an e-invoice recipient, or is the public sector.
Denmark, Finland, Norway and Sweden	No B2B mandate	Yes between businesses. Not to the public sector.
Singapore	Phasing in	Yes if you are not GST-registered. GST-registered businesses send the data through InvoiceNow from their date.
Australia	No B2B mandate	Yes.
New Zealand	No B2B mandate	Yes, unless you are a large supplier (revenue above NZ$33 million) to a government agency from 2027.
Japan	No B2B mandate	Yes. A qualified invoice can be on paper or electronic.
United States	No B2B mandate	Yes, between businesses.
Canada	No B2B mandate	Yes.

What an e-invoice is

An e-invoice carries the invoice as data, in a standard layout that the client's software can read without anyone typing it in. In the EU the common standard is EN 16931, which formats such as XRechnung, ZUGFeRD, Factur-X and Peppol BIS Billing are built on. Many countries send them over Peppol, a network that works much like email for invoices: you send through a provider, and it reaches the client's provider.

A PDF is a picture of an invoice. Even a well-made one has to be read by a person or by guesswork, which is what the mandates replace. Where a mandate applies, the PDF stops counting as the invoice, and the e-invoice is what the tax authority recognises.

Europe

European Union (ViDA) Scheduled

The VAT in the Digital Age directive lets each member state require e-invoices at home, and makes them the rule for business sales between EU countries from 1 July 2030.

1 July 2030: issue, businesses selling to businesses in another EU country, with digital reporting of those sales.
Can a PDF still be sent? Until each country's own mandate starts, a PDF is still an invoice. For sales between EU countries, not from 1 July 2030.
Format. The European standard EN 16931, which national formats such as XRechnung, Factur-X and Peppol BIS Billing build on.
Since the directive took effect in April 2025, a member state can require e-invoices for domestic sales without asking the EU first (new article 218 of the VAT Directive). Each country below sets its own dates.

Sources: Directive (EU) 2025/516 (EUR-Lex); European Commission: VAT in the Digital Age.

Belgium In force

Structured e-invoices over Peppol have been required between Belgian VAT-registered businesses since 1 January 2026.

1 January 2026: receive and issue, all Belgian businesses liable to VAT, for invoices to other Belgian VAT-liable businesses.
Can a PDF still be sent? No. A PDF sent by email no longer counts as an invoice between Belgian VAT-registered businesses.
Format. Peppol BIS Billing 3.0, sent over the Peppol network.
Small businesses. Businesses in the small business VAT scheme are covered too.
A three-month tolerance without penalties ran to the end of March 2026 and has ended.

Sources: FPS Finance: structured e-invoices between companies; FPS Finance: tolerance period; FPS Finance: B2B FAQ.

Germany Phasing in

Every business must be able to receive e-invoices since 2025. Issuing them becomes compulsory in 2027 for larger businesses and in 2028 for all.

1 January 2025: receive, all businesses, for domestic B2B invoices.
1 January 2027: issue, businesses with turnover above €800,000 in the previous year.
1 January 2028: issue, all other businesses.
Can a PDF still be sent? Until the end of 2026 for everyone, and to the end of 2027 for businesses under €800,000, a PDF can still be sent if the client agrees. After that, no.
Format. XRechnung, or ZUGFeRD from version 2.0.1 (a PDF with the structured data inside), meeting EN 16931.
Small businesses. Invoices up to €250, and invoices from small businesses under the Kleinunternehmer scheme, are exempt from the duty to issue, but every business must be able to receive.

Sources: § 14 UStG; § 27 UStG (transition); BMF letter of 15 October 2025.

France Phasing in

Since 1 September 2026 every business must be able to receive e-invoices, and large and mid-size ones must issue them. Small businesses and micro-entrepreneurs issue from 1 September 2027.

1 September 2026: receive, all businesses, including micro-entrepreneurs under the VAT franchise.
1 September 2026: issue, large and mid-size companies.
1 September 2027: issue, small businesses and micro-businesses, including micro-entrepreneurs.
Can a PDF still be sent? A small business must be able to receive e-invoices from 1 September 2026, and can go on sending its own invoices as before until its date to issue, 1 September 2027.
Format. A structured invoice sent through an approved platform (plateforme agréée), which also reports the data to the tax administration.
Small businesses. No exemption: micro-entrepreneurs under the VAT franchise receive from 2026 and issue from 2027.

Sources: impots.gouv.fr: what will happen for my business (June 2026).

Poland Phasing in

Invoices go through the government's KSeF system: for the largest businesses since 1 February 2026, for most others since 1 April 2026, and for the smallest from 1 January 2027.

1 February 2026: receive and issue, businesses with 2024 sales above PLN 200 million.
1 April 2026: receive and issue, all other businesses.
1 January 2027: issue, businesses invoicing PLN 10,000 a month or less, which had until the end of 2026.
Can a PDF still be sent? Only for businesses invoicing PLN 10,000 a month or less, until the end of 2026.
Format. The FA(3) structured invoice, issued in KSeF. The Ministry of Finance provides free tools.
Small businesses. The PLN 10,000 a month relief above, to 31 December 2026.
The Ministry of Finance announced in September 2026 that it wants penalties for KSeF errors deferred to the end of 2027.

Sources: KSeF: legal basis and key dates; KSeF: sole traders and SMEs; gov.pl: deferral of KSeF penalties.

Italy In force

Invoices between businesses established in Italy have gone through the tax agency's exchange system (SdI) since 2019, and small flat-rate businesses were brought in by 2024.

1 January 2019: issue, businesses established in Italy, for domestic invoices.
1 January 2024: issue, the last flat-rate (forfettari) small businesses.
Can a PDF still be sent? No. An invoice not sent through the SdI is treated as not issued.
Format. FatturaPA XML, sent through the Sistema di Interscambio (SdI).
Small businesses. Small businesses were first excluded, then brought in after the EU extended Italy's authorisation in 2021.
The Agenzia delle Entrate's site could not be read for this list. The entry rests on the EU Council decisions that authorised Italy's mandate, and the dates on the agency's published guidance.

Sources: Council Implementing Decision (EU) 2018/593; Council Implementing Decision (EU) 2021/2251.

Spain Scheduled

The rules took effect on 6 October 2026, and start the clock: 12 months for businesses with turnover above €8 million, 24 months for everyone else, freelancers included.

about October 2027: receive and issue, businesses with turnover above €8 million (12 months after 6 October 2026).
about October 2028: receive and issue, all other businesses and freelancers (24 months after 6 October 2026).
Can a PDF still be sent? Yes until the obligation starts for you, in 2027 or 2028.
Format. A structured e-invoice, through the tax agency's public solution or a private platform.
Small businesses. No exemption, only the longer 24-month period.
Separately, invoicing software must meet the Verifactu record-keeping rules: before 1 January 2027 for companies and before 1 July 2027 for everyone else. That is about the software, not e-invoices.

Sources: Royal Decree 238/2026 (BOE); Order HAC/1028/2026 (BOE, 5 October 2026); AEAT: Verifactu deadline note.

Greece Phasing in

Larger businesses have issued e-invoices through the tax authority's myDATA since March 2026. The date for everyone else is being moved.

2 March 2026: receive and issue, businesses with 2023 revenue above €1 million.
Can a PDF still be sent? For businesses with revenue up to €1 million, until their date, which was due on 1 October 2026 and is being moved. Check the AADE before relying on it.
Format. Structured invoices sent to the AADE's myDATA, through a certified provider or the AADE's free tools.
Small businesses. Smaller businesses come in the second phase.
The AADE's site blocked reading for this list, so the first date rests on its published guidance as found in search, and the second is left out. E-invoices to the public sector have been required since 1 September 2025.

Sources: Ministry of Finance: B2G e-invoicing from 1 September; AADE: mandatory e-invoicing FAQ.

Croatia Phasing in

VAT-registered businesses have issued and received e-invoices since 1 January 2026. Businesses outside VAT receive them now and issue them from 2027.

1 January 2026: receive and issue, VAT-registered businesses (others receive only).
1 January 2027: issue, businesses outside the VAT register, including the self-employed.
Can a PDF still be sent? For businesses outside VAT, until the end of 2026.
Format. eRačun, fiscalised through the Tax Administration. A free app, MIKROeRAČUN, is offered to businesses outside VAT.
Small businesses. Businesses outside VAT have until 2027 to issue.

Sources: Porezna uprava: issuing and receiving eRačun.

Romania In force

Invoices between businesses established in Romania have had to go through RO e-Factura since 1 July 2024.

1 January 2024: report, businesses established in Romania, for B2B invoices.
1 July 2024: issue, businesses established in Romania, for B2B invoices.
Can a PDF still be sent? No, for B2B invoices between businesses established in Romania.
Format. UBL XML, sent through the tax agency's RO e-Factura system. A free app is available.

Sources: ANAF: RO e-Factura information note (2024).

United Kingdom Scheduled

The government has announced e-invoicing for all VAT invoices from April 2029. Nothing is required today, and the details are still to come.

April 2029: issue, businesses issuing VAT invoices.
Can a PDF still be sent? Yes, today. The government says many of the smallest businesses, those not registered for VAT, will not have to adopt it.
Format. Peppol, named as the core network. The details are due in a roadmap at Budget 2026.
Small businesses. Invoices from businesses not registered for VAT, and sales to consumers, are outside the plan.
Not yet in law: this is a government announcement, with the legislation to follow.

Sources: GOV.UK: e-invoicing consultation response; GOV.UK: Tax Update 2026 summary.

Netherlands Scheduled

The government announced on 11 September 2026 that e-invoicing between businesses will be required from 1 July 2030, with reporting from 1 July 2031. The bill is still to come.

1 July 2030: issue, businesses, for domestic and international B2B invoices.
1 July 2031: report, businesses, digital transaction reporting.
Can a PDF still be sent? Yes, until 2030, except to central government.
Format. Not yet set for B2B. Suppliers to central government already send e-invoices, for example over Peppol.
Small businesses. Businesses in the small business scheme (KOR, turnover up to €20,000) are to be exempt.

Sources: Rijksoverheid: cabinet chooses e-invoicing (11 September 2026); Business.gov.nl: e-invoicing to government.

Latvia Scheduled

E-invoicing between businesses becomes compulsory on 1 January 2028, two years later than first planned.

1 January 2028: receive and issue, all businesses registered in Latvia, including the self-employed.
Can a PDF still be sent? Yes until 2028, except to the public sector.
Format. EN 16931 e-invoices, exchanged through the e-address system and Peppol.
Small businesses. No exemption; the delay was to give small businesses time.

Sources: Ministry of Finance: e-invoices for all from 2028.

Portugal No B2B mandate

No structured e-invoicing between private businesses. Suppliers to the public sector must send structured e-invoices, small ones from 1 January 2027.

Can a PDF still be sent? Yes: a PDF counts as an electronic invoice until 31 December 2026, under the 2026 budget law. Check what applies after that.
Format. CIUS-PT (based on EN 16931) for the public sector.

Sources: Lei 73-A/2025, art. 95; eSPap: e-invoicing FAQ.

Estonia No B2B mandate

No mandate, but since 1 July 2025 a business registered as an e-invoice recipient can require e-invoices from its suppliers.

Can a PDF still be sent? Yes, unless the client is registered as an e-invoice recipient, or is the public sector.
Format. EN 16931.

Sources: Ministry of Finance: e-invoicing becomes more flexible; EMTA: e-invoices.

Denmark, Finland, Norway and Sweden No B2B mandate

No mandate between businesses, though e-invoicing is widespread. All four require e-invoices for sales to the public sector.

Can a PDF still be sent? Yes between businesses. Not to the public sector.
Format. Public sector: NemHandel or Peppol in Denmark, the European standard in Finland and Sweden, EHF 3.0 (Peppol BIS Billing 3.0) in Norway.

Sources: Erhvervsstyrelsen: NemHandel; State Treasury Finland: e-invoices to the State; Digdir: EHF for suppliers to public entities; Upphandlingsmyndigheten: e-commerce.

Rest of the world

Singapore Phasing in

GST-registered businesses must send their invoice data to IRAS through InvoiceNow (Peppol). New registrants already do; existing ones follow by size from April 2028 to April 2031.

1 November 2025: report, companies registering for GST voluntarily within 6 months of incorporation.
1 April 2026: report, all new voluntary GST registrants.
1 April 2028: report, new compulsory GST registrants, and existing ones with supplies up to S$200,000.
1 April 2029: report, existing GST-registered businesses with supplies up to S$1 million.
1 April 2030: report, existing GST-registered businesses with supplies up to S$4 million.
1 April 2031: report, existing GST-registered businesses with supplies above S$4 million.
Can a PDF still be sent? Yes if you are not GST-registered. GST-registered businesses send the data through InvoiceNow from their date.
Format. InvoiceNow, Singapore's Peppol network, through an accredited access point or an InvoiceNow-ready solution.
Small businesses. Only GST-registered businesses are covered. IRAS lists free InvoiceNow-ready solutions until 31 March 2031.

Sources: IRAS: GST InvoiceNow requirement; IRAS: Committee of Supply 2026.

Australia No B2B mandate

No mandate between businesses. The ATO runs Peppol in Australia, and the government is moving its own buying to e-invoices.

Can a PDF still be sent? Yes.
Format. Peppol (A-NZ).
Small businesses. No obligation. The ATO says many small businesses can already e-invoice through the software they use.
Commonwealth entities have had to be able to receive e-invoices since 2022.

Sources: ATO: about e-invoicing; ATO: e-invoicing for government.

New Zealand No B2B mandate

No mandate between businesses. Government agencies had to be able to receive e-invoices from 1 January 2026, and must require them from large suppliers from 1 January 2027.

Can a PDF still be sent? Yes, unless you are a large supplier (revenue above NZ$33 million) to a government agency from 2027.
Format. Peppol (A-NZ).
Small businesses. Agencies must pay 95% of e-invoices within 5 business days, against 10 business days for other invoices.

Sources: Government Procurement Rules: e-invoicing capability; Government Procurement Rules: prompt payment.

Japan No B2B mandate

No e-invoicing mandate. The Qualified Invoice System from October 2023 is about what an invoice must show, not its format.

Can a PDF still be sent? Yes. A qualified invoice can be on paper or electronic.
Format. JP PINT on Peppol, voluntary, run by the Digital Agency.
Small businesses. A client claiming input tax credit needs a qualified invoice, which only a registered business can issue.
The Digital Agency says using JP PINT, or sending and receiving e-invoices at all, is not mandatory.

Sources: NTA: Qualified Invoice System; Digital Agency: e-invoice FAQ.

United States No B2B mandate

No mandate between businesses. Federal agencies take electronic invoices, mostly through the Treasury's free Invoice Processing Platform.

Can a PDF still be sent? Yes, between businesses.
Format. For federal contracts, the Invoice Processing Platform (IPP) or the agency's own system.
Small businesses. The IPP is free for federal vendors.

Sources: OMB memo M-15-19; Treasury: Invoice Processing Platform.

Canada No B2B mandate

No mandate. The CRA says it is evaluating e-invoicing for GST/HST between businesses, with nothing announced.

Can a PDF still be sent? Yes.

Sources: CRA: corporate business plan 2025–26 to 2027–28.

What this page is not

It is not tax advice. It summarises what each tax authority has published, so you know what to look up. Whether a mandate applies to you depends on where you and your client are registered, and an accountant in that country can say.
It is a snapshot. These dates are moved often, sometimes weeks before they start. Every source was read on 6 October 2026; check it again before you rely on a date.
It covers the countries above. Others, including several outside the regions here, have mandates of their own.

For a client abroad, invoicing clients abroad covers the currency, the VAT and getting paid, and the invoice requirements checker lists what an invoice must show by country. The VAT number checker checks the client's number before it goes on the invoice. If a supplier sends you an e-invoice, the e-invoice viewer opens it as an ordinary invoice.

Last updated 6 October 2026

E-invoicing mandates by country