| Italy | - 1 January 2019mandatory for B2B✓ in force
| FatturaPA (SdI) |
| Romania | - July 2024mandatory for B2B✓ in force
| RO e-Factura (UBL / CII) |
| Poland | - 1 February 2026issuing mandatory for large companies (> 200 mln PLN)✓ in force
- 1 April 2026issuing mandatory for all companies✓ in force
- January 2027issuing mandatory for micro-businesses
| KSeF FA(3) |
| Belgium | - 1 January 2026mandatory for B2B✓ in force
| Peppol BIS 3.0 (UBL) |
| Croatia | - 1 January 2026mandatory for VAT-registered businesses✓ in force
- 1 January 2027issuing mandatory for businesses outside the VAT system
| UBL 2.1 (HR CIUS) |
| Greece | - March 2026issuing mandatory for large companies✓ in force
- October 2026issuing mandatory for all companies✓ in force
| myDATA |
| France | - 1 September 2026every business must be able to receive e-invoices✓ in force
- 1 September 2026issuing mandatory for large companies✓ in force
- September 2027issuing mandatory for small and medium companies
| Factur-X / UBL / CII |
| Germany | - 1 January 2025every business must be able to receive e-invoices✓ in force
- 1 January 2027issuing mandatory for large companies (> 800 000 €)
- 1 January 2028issuing mandatory for all companies
| XRechnung / ZUGFeRD |
| Slovakia | - 1 January 2027mandatory for B2B
| Peppol BIS 3.0 (UBL) |
| Spain | - October 2027issuing mandatory for large companies (> 8 000 000 €)
- October 2028issuing mandatory for all companies
| Facturae / UBL / CII |
| Slovenia | - January 2028mandatory for B2B
| e-SLOG 2.0 / UBL / CII |
| Latvia | - January 2028mandatory for B2B
| Peppol BIS 3.0 (UBL) |
| Ireland | - November 2028phased start
| EN 16931 |
| United Kingdom | - April 2029mandatory for B2B
| — |
| European Union | - 1 July 2030mandatory for cross-border B2B within the EU
| EN 16931 |