The shift to mandated eInvoicing
For the last number of years, eInvoicing has been framed as a modernisation strategy – a way to increase efficiency, enhance tax compliance and modernise public administration. But across Europe and beyond, it’s now becoming something more: a legal obligation.
Governments are moving fast. The push for mandated eInvoicing is no longer about choice; it’s about compliance. This transformation is being driven by real-time transactional data and greater tax transparency. At the heart of the regulatory momentum is the EU’s VAT in the Digital Age (ViDA) initiative, which seeks to standardise and modernise VAT reporting. National initiatives, such as CTCs (Continuous Transaction Controls) and SAF-T (Standard Audit File for Tax) frameworks, are bringing e-invoicing to the forefront for finance and tax departments.
For these departments, this means a choice: adapt now to stay compliant, or risk being left behind.
What are eInvoicing mandates?
At its core, eInvoicing is the digital exchange of invoice data between suppliers and buyers in a structured format (usually XML or UBL) that allows for automated processing. This is a far cry from simply sending PDFs by email or uploading scanned documents.
eInvoicing mandates are government regulations that require companies to issue, receive and sometimes clear invoices through approved digital platforms. These mandates vary in scope and structure, but they typically fall under two main models:
- Clearance / Continuous Transaction Control (CTC) models: Invoices must pass through a government portal (or a certified intermediary) before or at the time the invoice is being delivered to the buyer. This allows tax authorities to validate and log transaction data in real time.
- Post-audit models: Invoices are exchanged freely and directly between trading partners, but businesses must store and submit them to tax authorities upon request.
As different countries implement their own frameworks, interoperability becomes a central challenge. Standards like Peppol (Pan-European Public Procurement Online) are playing a key role in ensuring that e-invoices can be shared securely and consistently across borders.
Governments are pursuing these mandates not just to digitise, but to gain real-time insight into taxable events, improve VAT collection efficiency and combat fraud. For businesses, this shift unlocks long-term benefits — from automated compliance to faster processing — but only if they’re equipped to meet new technical and legal requirements.
Who is affected – and when?
The pace of change is accelerating. A growing number of EU countries have introduced or announced timelines for mandatory eInvoicing mandates, signalling a clear shift toward digital tax compliance. Here’s a snapshot of where things currently stand:
- Poland: eInvoicing via the KSeF platform becomes compulsory on 1 February 2026 for large taxpayers (≥ PLN 200 m turnover) and 1 April 2026 for all other VAT-registered businesses, with penalties suspended until 2027. This marks a major leap toward full digitalisation.
- France: From 1 September 2026 every company must be able to receive structured eInvoices, while large and mid-sized businesses must also issue eInvoices/e-reports; SMEs follow on from 1 September 2027.
- Italy: A pioneer in this space, Italy has required B2B eInvoicing since 2019 the last exemption for micro-enterprises under €25 k turnover, ended on 1 January 2024, so the mandate now covers all VAT taxpayers and continues to refine its Sistema di Interscambio (SdI) platform.
- Belgium: As of January 2026, all Belgian businesses liable to VAT will have to use structured eInvoices in their transactions with each other. This obligation doesn’t apply to invoices sent to private clients or individuals, but you need to be able to receive structured electronic invoices from suppliers. Businesses must start adapting their systems to be compliant for the January 2026 deadline.
- Romania: eInvoicing for high-risk products became mandatory on 1 July 2022. From 1 January 2024 every VAT-registered business must upload domestic B2B invoices to the platform. Since 1 July 2024 resident taxpayers must issue, send and receive invoices exclusively through RO e-Factura, while non-resident VAT payers continue with e-reporting only. The mandate widens again on 1 January 2025, when B2C invoices must also be sent through the system.
- Germany: Under the Growth Opportunities Act, receiving eInvoices is compulsory from 1 January 2025 while issuing becomes mandatory for taxpayers with turnover exceeding €800 k on 1 January 2027, and for all businesses on 1 January 2028.
Other non-EU countries are also advancing e-invoicing reforms.
- UAE: The United Arab Emirates is moving towards full eInvoicing by 1 July 2026. All VAT-registered businesses engaged in B2B and B2G transactions must prepare for mandatory eInvoicing via the Peppol-based Decentralised Continuous Transaction Control and Exchange (DCTCE) model. Accreditation began in early 2025 and pilot testing is expected to run through late 2025.
- Singapore: Since 1 May 2025, GST-registered businesses can voluntarily submit structured eInvoices to IRAS using the InvoiceNow platform. From 1 November 2025, newly incorporated companies that voluntarily register for GST must comply. By 1 April 2026, this applies to all new voluntary registrants. Broader mandates for existing and mandatory registrants are expected but not yet dated.
- Jordan: Jordan has fully implemented its JoFotara national eInvoicing system. Phase 1 launched in December 2022 (voluntary), with mandatory registration for all businesses by May 2024. Since 1 April 2025, under Phase 2, all VAT-registered entities (including B2B, B2G, and B2C transactions) must issue invoices via JoFotara or an integrated system in structured XML/JSON format with an ISTD‑issued QR code—otherwise invoices are invalid for input VAT deduction. Small business extensions are expected in 2026, though no formal date is confirmed
The bottom line is that mandates don’t apply equally. Some countries exempt small businesses or specific sectors, while others take a one-size-fits-all approach. But the general direction is clear: all businesses, regardless of size or industry, should prepare for eInvoicing to become the norm and not the exception.
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Conclusion
eInvoicing mandates are no longer a future consideration, they’re a present-day reality. With timelines confirmed across major EU and non-EU economies and ViDA continuing to steer the region toward real-time VAT reporting, businesses must act now to ensure readiness. That means more than just ticking a compliance box. It’s about rethinking processes, investing in scalable technology and staying agile as national requirements evolve.
The shift may be complex, but it also offers opportunity: streamlined reporting, reduced manual errors, faster processing and greater transparency across the tax lifecycle. The earlier you start preparing, the better positioned your business will be to comply with confidence and to unlock the broader benefits of digital transformation.
At Fintua and RTC Suite, we’re here to help you navigate this evolving landscape. Whether you’re grappling with mandate timelines, interoperability challenges, or choosing the right solution architecture, we can support your journey toward compliant, future-ready eInvoicing.
Need help navigating eInvoicing mandates?
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Authors
Lisa Dowling
Specialising in International VAT Compliance solutions, Lisa brings a wealth of knowledge and insight in her dealings with a host of international clients ranging from start-ups through to multinationals. With 21 years VAT experience behind her, Lisa has managed VAT compliance issues and solutions globally for over 11 years. Fintua have 12,000 + corporate clients in over 109 countries and many of these are members of the Fortune 500.
