E-invoicing mandate: what applies, and when.
The key deadlines and requirements around the German e-invoicing mandate — with formats, mandatory fields and API examples for implementation.
- Austria Effective:
E-Invoicing in Austria: B2G Mandate Since 2014
Electronic form has been mandatory for invoices to the Austrian federal government since 1 January 2014. Accepted formats: ebInterface or Peppol BIS Billing 3.0 — submission via the Business Service Portal (USP).
View details - Germany Effective:
E-Invoicing Mandate in Germany 2025
Since 1 January 2025, every company resident in Germany must be able to receive and archive electronic invoices in B2B. Sending remains voluntary until 2027, with staged transition periods.
View details - France Effective:
E-Invoicing Mandate in France 2026/2027
From 1 September 2026, France introduces mandatory B2B e-invoicing. Large and mid-sized companies must send; every VAT-registered company must receive — via certified platforms (PDPs) under the so-called Y-model.
View details - Germany Effective:
Germany E-Invoicing Sending Mandate 2027
From 1 January 2027, companies with more than €800,000 prior-year revenue must send their B2B invoices only in an EN 16931-compliant format. From 2028 the sending mandate applies to all companies.
View details - European Union Effective:
EU ViDA: Digital Reporting Requirements from 2030
With the ViDA package (VAT in the Digital Age) the EU is harmonising VAT reporting in the single market. From 1 July 2030 mandatory Digital Reporting Requirements apply to cross-border B2B invoices — based on EN 16931.
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