eInvoicing continues to reshape the global indirect tax landscape as governments accelerate digital transformation to improve VAT compliance and close the VAT gap. Following significant momentum across Europe in recent years, 2026 is set to be another pivotal year for new and expanded eInvoicing mandates and eReporting.

Here’s a roundup of key countries introducing or progressing toward mandatory eInvoicing requirements in 2026. 

Belgium: B2B eInvoicing mandate

Effective: 1st January 2026

From 1 January 2026, Belgium will require structured eInvoicing for all B2B transactions between Belgian VAT-registered businesses and non-residents with a Belgian fixed establishment. B2C transactions are excluded.  

Invoices must be exchanged via the Peppol network using the 4 corner-model and aligned with the EN 16931 European standard. After December 2025, PDFs will no longer be permitted under the mandate.  

Non-resident VAT-registered businesses without a Belgian fixed establishment are not included in the 2026 scope as either suppliers or customers.

This shift supports Belgium’s move toward a standardised, interoperable eInvoicing ecosystem. Businesses operating in Belgium should ensure their ERP systems can support Peppol BIS 3.0 XML and can connect to certified Peppol Access Points ahead of the deadline. 

Croatia: B2B mandatory eInvoicing

Effective: 1 January 2026

Croatia plans to introduce mandatory B2B eInvoicing via Peppol for VAT-registered businesses from 1 January 2026. Non-VAT registered businesses will have an additional year to comply, until 1 January 2027. Details are still emerging around treatment for non-residents with a fixed establishment. Further clarification is expected from tax authorities.

Croatia will also introduce a new eReporting framework, supporting the future use of prefilled VAT returns, reducing administrative burdens for taxpayers. This move builds on Croatia’s existing B2G eInvoicing model and aligns with the EU’s wider initiative to digitalise VAT compliance under the ViDA proposal.

Invoices must be exchanged via the Peppol network following EN 16931-1:2017. All businesses, including those not yet required to issue eInvoices must still be able to receive them.

Greece: B2B eInvoicing launch and eReporting via myDATA

Effective: 2 February 2026 (Phase 1)

Greece will introduce phased mandatory eInvoicing from 2 February 2026, beginning with resident large businesses with annual turnover above €1 million. Phase 1 covers domestic B2B transactions and exports outside the EU, while eInvoicing for EU customers remain optional at this stage.  

Phase 2, starting October 2026, will extend obligations to all other resident taxpayers.

Greece is also expanding its myDATA digital reporting system to include structured B2B eInvoicing. Businesses must issue and transmit eInvoices through certified service providers, with real-time reporting to the Independent Authority for Public Revenue (AADE). Businesses should select a certified provider and ensure their ERP can transmit structured eInvoices and real-time myDATA reporting. This shift marks a significant step in Greece’s digital tax infrastructure.

Poland: B2B mandated eInvoicing (KSeF)

Effective: 1 February 2026

After a postponed start, Poland’s National eInvoicing System (KSeF) will become mandatory for B2B transactions from 1 February 2026. The transition will be phased, starting with large taxpayers with annual turnover above PLN 200 million. From 1 April, all other established taxpayers will be required to comply.  

Poland will operate a centralised model where the KSeF platform validates, receives and stores invoices, aiming to support transparency, and strengthen VAT controls.

Businesses should begin integrating their ERP/AP/AR systems with KSeF APIs well ahead of the mandate to avoid disruption. Align invoice numbering and document types with KSeF schema and ensure teams are trained on new workflows.

France: eInvoicing and eReporting for B2B and B2C

Effective: 1 September 2026

France’s long-anticipated eInvoicing and eReporting mandate will begin rolling out from 1 September 2026. Structured eInvoicing will apply to domestic B2B transactions, while eReporting will apply to B2C and cross-border activities.  

The rollout will be phased by company size, using certified service providers and the public Chorus Pro platform.

September 2026 – First wave: 

  • All businesses must be able to receive eInvoices.
  • Large and medium-sized companies (more than 250 employees and exceeding either €50 million turnover or €43 million balance sheet total) must begin issuing B2B eInvoices and submitting eReports for B2C transactions.

September 2027 – 2nd wave: 

  • Small businesses below the above thresholds must comply with eInvoicing and eReporting requirements. 
  • Non-resident companies without a fixed establishment in France must comply with eReporting rules in 2026 but will not have to issue einvoices until 2027.

This phased approach is designed to simplify VAT compliance, enhance transparency and enable real-time reporting across France’s business ecosystem, making it one of the EU’s most comprehensive eInvoicing initiatives. 

Other country mandates coming down the line

UAE: Future eInvoicing framework

Effective: January 2027

The UAE is progressing toward full eInvoicing implementation as part of its VAT digitalisation strategy. While technical details are still being confirmed, the current roadmap targets January 2027 for full B2B compliance, initially for taxpayers with annual turnover above AED 50 million.  

The UAE is expected to adopt an approach broadly aligned with other Gulf Cooperation Model (GCC) digital reporting models, potentially including real-time validation and reporting to the Federal Tax Authority.

Early preparation is recommended to ensure systems and processes are fully aligned with the UAE eInvoicing requirements ahead of the mandate. 

Latvia: B2B eInvoicing via PEPPOL 

Latvia plans to adopt B2B eInvoicing via the Peppol network from January 2028, following the successful implementation of eInvoicing in the public sector. This aligns with the EU’s broader move toward interoperability and data standardisation under the ViDA (VAT in the Digital Age) initiative.

Germany: B2B eInvoicing proposals

Effective: 2025 – 2028

Germany has proposed a phased rollout of mandatory B2B eInvoicing between 2025 and 2028, aligned with EN 16931 and supporting ViDA’s goals. Initial requirements will focus on businesses receiving structured eInvoices, with issuing obligations introduced gradually.

Staying ahead of the curve

As eInvoicing mandates expand, businesses operating across multiple jurisdictions face increasing complexity. Ensuring systems systems are adaptable, scalable and interoperable will be essential for maintaining compliance.

At Fintua, we continually monitor global VAT and eInvoicing developments to help organisations stay compliant, connected and ahead of regulatory change.  

Authors

103476eInvoicing Mandate Watch List: 2026 and beyond

Helen Long

Content Marketing Manager at Fintua

As Fintua’s Content Marketing Manager, Helen creates content that helps tax and finance professionals stay informed of the ever-changing world of VAT.