The e-invoicing mandates 2027 affect every business that invoices customers in Germany, France, Poland, Spain, Slovakia or Croatia. In each of these countries, an issuing obligation, a reporting obligation or a new software requirement takes effect in 2027. At the same time, Belgium, Luxembourg and the Netherlands are preparing their next step, and the European Union has set the framework for 2030 with ViDA. This article sets out, country by country, what changes, who is affected and what you need to have in place before the start date. All dates have been checked with the legislator or tax authority of each country, as of 6 November 2026.

Key points for businesses

Germany: from 1 January 2027, every business established in Germany with a total turnover (Gesamtumsatz) above 800,000 euros in 2026 must issue domestic B2B invoices as an E-Rechnung.
France: from 1 September 2027, the issuing and e-reporting obligations extend to SMEs and micro-enterprises, and foreign buyers who self-account for French VAT start reporting.
Poland: from 1 January 2027, KSeF is mandatory for all businesses; the Polish government intends to defer penalties until 31 December 2027.
Spain: Verifactu-compliant software before 1 January 2027 or 1 July 2027, and mandatory B2B e-invoicing from 6 October 2027 for turnover above 8 million euros.
Slovakia launches mandatory domestic e-invoicing via Peppol on 1 January 2027; Croatia extends its issuing obligation on the same date.
Belgium, Luxembourg and the Netherlands use 2027 to prepare for e-reporting (2028), B2B e-invoicing (2028 and 2029) and the domestic mandate (1 July 2030).

Why 2027 is a turning point

Under Council Directive (EU) 2025/516, the ViDA package, EU Member States may make domestic e-invoicing mandatory without requiring a separate EU authorisation. From 1 July 2030, mandatory e-invoicing and transaction-based digital reporting apply across the EU for cross-border B2B supplies, based on the European standard EN 16931. Member States with an existing real-time reporting system must align it with the EU model no later than 1 January 2035.

Many countries are not waiting for 2030. They introduce a domestic obligation first, each with its own model: decentralised exchange in Germany, Plateformes Agréées in France, clearance through a government platform in Poland, a public solution with status reporting in Spain, and the Peppol architecture in Belgium and Slovakia. For a business with customers in several countries, this means not one project but a series of deadlines with different formats, channels and reporting duties. If your business falls under an obligation for the first time in 2027, your invoicing process often needs to change during 2026.

A note on scope: most domestic obligations apply to transactions between businesses established in the same country. A business that only holds a VAT registration in another country is often outside scope, but not always. France, for example, imposes e-reporting on businesses without a French establishment. Check your establishment, your role as supplier or buyer, and your turnover for each country.

E-invoicing mandates 2027 at a glance

The table summarises the milestones that take effect in 2027 or require preparation in 2027. Bills still before parliament may change.

Country	What	Start date	Who	What you need to do
Germany	Obligation to issue an E-Rechnung (EN 16931)	1 January 2027; other businesses 1 January 2028	Suppliers with Gesamtumsatz above 800,000 euros in 2026, for B2B between businesses established in Germany	Check 2026 turnover; be able to issue XRechnung or ZUGFeRD
France	Issuing obligation and e-reporting via a Plateforme Agréée	1 September 2027	SMEs and micro-enterprises; foreign businesses for e-reporting	Choose a Plateforme Agréée before 1 September 2027
Poland	KSeF mandatory for all businesses; penalties	1 January 2027; penalties from 1 January 2028 under the pending bill	Including the smallest businesses under transitional rules	Issue all invoices through KSeF
Spain	Verifactu software; B2B e-invoicing with status and payment reporting	Verifactu before 1 January 2027 or 1 July 2027; e-invoicing 6 October 2027 and 6 October 2028	Corporate income taxpayers (Verifactu); turnover above 8 million euros (e-invoicing 2027)	Make invoicing software compliant; set up e-invoicing and status reporting
Slovakia	Domestic B2B and B2G e-invoicing via Peppol with reporting to the Financial Administration	1 January 2027	VAT payers established in Slovakia	Choose a service provider; issue EN 16931 invoices in UBL or CII
Croatia	Obligation to issue eRačun	1 January 2027	Businesses that only had to receive in 2026	Set up issuing and fiscalisation
Denmark	New requirements for registered bookkeeping software; SAF-T version 2	SAF-T 1 January 2027; NemHandel registration 1 March 2027	Users and vendors of registered bookkeeping systems	Expect more Danish e-invoice recipients
Belgium	E-reporting (B2B e-invoicing via Peppol applies since 1 January 2026)	Planned for 2028	VAT-liable businesses established in Belgium	Prepare sales and purchasing for reporting
Luxembourg	B2B e-invoicing (bill)	Receiving 1 January 2028; issuing 1 July 2028 or 1 January 2029	Suppliers and buyers established in Luxembourg	Determine thresholds at the 2026 balance sheet date
Netherlands	Domestic B2B e-invoicing and reporting (planned)	1 July 2030 and 1 July 2031	Businesses, except those under the small business scheme (KOR)	Follow the public consultation; digitise invoicing
EU (ViDA)	Cross-border e-invoicing and digital reporting	1 July 2030	B2B supplies within the EU	Set up an EN 16931 process that serves multiple countries

Germany: issuing obligation from 1 January 2027

Since 1 January 2025, every business established in Germany must be able to receive an E-Rechnung. For issuing, a transitional regime applies that ends in two steps. Under section 27(38) of the German VAT Act (UStG), a supplier may continue to use paper or other electronic invoices until 31 December 2027 if its total turnover in the previous calendar year did not exceed 800,000 euros. A business above that threshold in 2026 must therefore issue an E-Rechnung for domestic B2B supplies from 1 January 2027. For all other businesses, the obligation applies from 1 January 2028. Invoices via EDI remain permitted with the buyer’s consent until 31 December 2027.

Under section 14 UStG, the obligation applies when both supplier and buyer are established in Germany. An E-Rechnung is a structured invoice that complies with the European standard; in practice this means formats such as XRechnung and ZUGFeRD. If you have a German branch or permanent establishment, check whether it is involved in the supply. The details of the third letter from the Federal Ministry of Finance of 15 October 2026 are covered in our article on Germany e-invoicing 2027.

France: SMEs and micro-enterprises from 1 September 2027

Since 1 September 2026, all businesses in France must be able to receive e-invoices, and large enterprises and intermediate-sized enterprises (ETI) issue their invoices electronically. From 1 September 2027, the issuing obligation and the e-reporting of transaction and payment data also apply to SMEs and micro-enterprises. Invoices and data flow through a Plateforme Agréée; the Portail public de facturation (PPF) is the government platform that receives the data.

Businesses without a French establishment that are liable for French VAT also have an e-reporting obligation. For large enterprises and ETIs it has applied since 1 September 2026, for smaller businesses it applies from 1 September 2027. On that date, buyers liable for VAT under the reverse charge or on intra-Community acquisitions in France also start reporting, regardless of size. They must choose a Plateforme Agréée before the start date. A practical guide is available in prepare for e-invoicing in France.

Poland: KSeF for everyone from 1 January 2027

Poland’s Krajowy System e-Faktur (KSeF) is a clearance model: an invoice only exists once KSeF has processed it. The obligation applied from 1 February 2026 to businesses with 2024 sales above 200 million zloty and from 1 April 2026 to all other businesses. On 1 January 2027, the transitional arrangements end, including those for the smallest businesses with invoiced sales of up to 10,000 zloty per month. From that date, KSeF is mandatory for all businesses.

Under current law, penalties would apply from 1 January 2027. The Polish Ministry of Finance announced on 16 September 2026 that the penalty-free period will be extended until 31 December 2027, and the Council of Ministers adopted the bill on 20 October 2026. Parliament still has to pass it. The ministry stresses that deferring penalties does not defer the obligation. Businesses that only hold a VAT registration in Poland should have their situation checked to see whether the issuing obligation applies to them. More context is available in our article on the KSeF mandate 2027.

Spain: Verifactu in 2027, B2B e-invoicing from 6 October 2027

Spain has two tracks that converge in 2027. The first is Verifactu: invoicing software must meet new requirements. According to the Agencia Tributaria, corporate income taxpayers must have adapted their software before 1 January 2027, and all other taxpayers before 1 July 2027.

The second track is mandatory B2B e-invoicing. Orden HAC/1028/2026 of 2 October 2026, in force since 6 October 2026, regulates the public e-invoicing solution and thereby starts the deadlines set in Real Decreto 238/2026. Businesses with turnover above 8 million euros must issue, send and receive e-invoices and report the status and payment of invoices from 6 October 2027. For all other businesses, the obligation applies from 6 October 2028. The data model follows EN 16931 in UBL syntax. See also our article on Orden HAC/1028/2026.

Slovakia and Croatia: new steps on 1 January 2027

Slovakia introduces mandatory e-invoicing on 1 January 2027 for domestic B2B and B2G transactions between VAT payers. The invoice is an XML file under EN 16931 in UBL or CII and travels over the Peppol network; the Financial Directorate (Finančné riaditeľstvo) is the Slovak Peppol Authority. Invoice data is reported to the tax authority via the service provider. According to the Financial Directorate, suppliers not established in Slovakia but registered there for VAT are not covered by the domestic obligation. Cross-border supplies are expected to follow from 1 July 2030.

Croatia started Fiskalizacija 2.0 on 1 January 2026: VAT payers issue and receive eRačun invoices, with fiscalisation running automatically alongside. Businesses that only had to receive e-invoices in 2026 must also issue them from 1 January 2027.

Denmark: no mandate, but new software requirements

Denmark is not introducing a general B2B mandate; sending an e-invoice remains voluntary. Registered bookkeeping systems do face new requirements. From 1 January 2027, they must support SAF-T version 2. From 1 March 2027, they validate customers with MitID and enrol businesses not yet in the NemHandel register automatically, with four weeks to opt out. For every business that invoices a customer in Denmark, this means more Danish customers become reachable as e-invoice recipients. More on this in NemHandel on 1 March 2027.

Belgium, Luxembourg and the Netherlands: 2027 as a preparation year

Belgium

Since 1 January 2026, structured e-invoicing has been mandatory for transactions between VAT-liable businesses established in Belgium, via the Peppol architecture (4-corner). Foreign businesses without a Belgian permanent establishment are not covered, even if they are VAT-registered in Belgium. The next step is e-reporting, planned for 2028; the measure still has to be transposed into Belgian law. The 5-corner model, in which the tax authority is the fifth party, is the ambition for 2028.

Luxembourg

For public procurement, e-invoicing is already mandatory in Luxembourg: since 18 March 2023 for all suppliers, with public bodies receiving via Peppol. For B2B, there is a bill (dossier 8815) whose filing was authorised on 30 July 2026. Under that bill, buyers established in Luxembourg must be able to receive e-invoices from 1 January 2028. Suppliers exceeding two of three thresholds at the 2026 balance sheet date (total assets of 7.5 million euros, net turnover of 15 million euros, 50 full-time employees) issue e-invoices no later than 1 July 2028; all other suppliers from 1 January 2029. The common delivery network will be designated by Grand Ducal regulation.

Netherlands

On 11 September 2026, the Dutch government decided to apply ViDA to domestic transactions as well: mandatory B2B e-invoicing from 1 July 2030 and digital reporting from 1 July 2031. Businesses under the small business scheme (KOR) are exempt. The draft bill goes to public consultation in autumn 2026; submission to the House of Representatives is expected in summer 2027. No network has been chosen yet. Dutch businesses with customers in Germany, France or Belgium often deal with e-invoicing in 2027, well before the Dutch obligation applies.

What this means for you: what to have in place before 1 January 2027

The first deadlines fall on 1 January 2027. Use these steps as a sequence for every 2027 deadline.

Map your invoice flows per country. For each country, record whether you are supplier, buyer or both, whether you are established there or have a permanent establishment, and what turnover you generate there. This determines which obligation applies when.
Check the thresholds. Germany looks at Gesamtumsatz in 2026 (800,000 euros), Spain at a turnover of 8 million euros, Luxembourg at the 2026 balance sheet date.
Check that you can receive. If your business is in scope in Germany, France, Belgium or Poland, it must already be able to receive and process structured invoices. An e-invoice that is still printed as a PDF and keyed in manually delivers no process benefit.
Choose the channel per country. Peppol in Belgium, Slovakia and for public bodies in Luxembourg; a Plateforme Agréée in France; KSeF in Poland; the public or a private solution in Spain. Ask your Peppol Service Provider or software vendor which channels and formats they cover.
Set up formats and validation. XRechnung or ZUGFeRD for Germany, the KSeF schema for Poland, UBL or CII under EN 16931 for Slovakia and Spain. Validate invoices before sending.
Do not forget the purchasing side. In France, buyers who self-account for VAT report; in Spain, the buyer reports status and payment; in Belgium, e-reporting is planned for 2028. Link receipt, approval and payment to these messages.
Plan Spain and Poland separately. Verifactu software must be ready before 1 January 2027 or 1 July 2027. In Poland, the KSeF obligation applies from 1 January 2027, even if penalties start a year later.
Test with real customers. Send test invoices to a few major customers per country, check rejections and status messages, and assign who in your organisation resolves errors.
Keep 2028 to 2030 in view. Belgium (e-reporting 2028), Luxembourg (2028 and 2029), the Netherlands (1 July 2030 and 1 July 2031) and ViDA (1 July 2030) follow. A solution that serves multiple countries through one process avoids rebuilding for every deadline.

In brief for software vendors and integrators

For anyone who supplies invoicing software or builds integrations, 2027 means more variants at once: E-Rechnung issuing, French lifecycle statuses, KSeF identifiers, Spanish status and payment messages, Slovak reporting and Danish registration and SAF-T requirements. Capture routing and thresholds per country as configuration with effective dates, build one status model for all channels and keep invoicing logic format-independent. Releases that must go live in January, March, September and October 2027 are best planned in 2026.

Partner content

Solution spotlight: Storecove

Any business invoicing customers in several countries in 2027 faces different formats, networks and reporting duties at the same time. Storecove combines e-invoicing and reporting in one API. You submit invoice data through a RESTful JSON API; Storecove handles format conversion, validation and delivery according to the rules of the recipient’s country, for example in XRechnung or ZUGFeRD for Germany. Storecove is a certified Peppol Service Provider with direct connections to tax authorities such as Italy’s SDI, is a Plateforme Agréée in France, and provides e-invoicing in 31 countries, including the Netherlands, Belgium, Germany, France, Spain, Poland, Italy and Portugal, and beyond Europe India, Malaysia and Singapore, among others. Experts continuously monitor regulations, so changes require no maintenance on your side. A free 30-day sandbox lets you test the connection in advance.

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Sources

Which provider covers the countries and channels your business needs to meet the e-invoicing mandates 2027? In the Peppol.now comparison tool, you can compare Peppol Service Providers and e-invoicing platforms by country coverage, formats and integrations.