E-Invoicing Mandates 2027: Country-by-Country List
E-invoicing mandates 2027 by country: Germany, France, Spain, Poland, Croatia, Slovakia, UAE and Saudi Arabia, with deadlines, thresholds and next steps.
Quick answer: E-invoicing mandates in 2027 expand across Europe and the Gulf. Germany requires businesses over €800,000 to issue e-invoices from 1 January 2027; France extends issuing to SMEs from 1 September 2027; Spain's B2B mandate starts for companies above €8 million in October 2027 (reported); Poland adds micro-businesses; Croatia adds non-VAT businesses; Slovakia and the UAE go live; and Saudi Arabia's Wave 25 integrates by 1 February 2027.
If you sell to businesses in more than one country, 2027 is the year e-invoicing stops being a large-company topic. This list summarises the main mandatory e-invoicing countries and deadlines as at 24 October 2026, links to our deeper country guides, and explains how to work out which deadlines touch your invoices. If you are new to the topic, start with our e-invoicing guide.
Important: This is general information, not tax or legal advice. Dates in this list change often, and several come from specialist trackers rather than official texts. Always confirm with the relevant tax authority; for EU-wide rules, the European Commission's ViDA page is a good starting point.
E-invoicing deadlines 2027 at a glance
| Country | 2027 milestone | Who | Model |
|---|---|---|---|
| Germany | 1 January 2027 | Businesses with 2026 turnover above €800,000 must issue (everyone from 1 January 2028) | Post-audit, EN 16931 |
| Saudi Arabia | 1 February 2027 | ZATCA Wave 25: VAT-taxable revenue above SAR 187,500 in 2022-2025 | Clearance |
| Poland | 1 January 2027 | Micro-businesses using the temporary low-sales exemption join KSeF | Clearance |
| Croatia | 1 January 2027 | Non-VAT-registered businesses and certain public bodies must issue | Real-time reporting |
| Slovakia | 1 January 2027 | Domestic B2B and B2G e-invoicing with reporting | Peppol-based, with reporting |
| UAE | 1 January 2027 / 1 July 2027 | Revenue of AED 50 million or more, then all other businesses (reported) | Peppol-based, 5-corner |
| France | 1 September 2027 | SMEs and micro-businesses must issue and e-report (all must receive since 1 September 2026) | Platform-based (PA), with reporting |
| Spain | October 2027 (reported 6 October) | Businesses with turnover above €8 million (others October 2028) | Platforms plus public solution |
| Spain (Verifactu) | 1 January / 1 July 2027 | Billing software rules for companies, then the self-employed | Software and record integrity |
| Estonia | 2027 (planned) | Broader B2B mandate reported by trackers; confirm status | Buyer-request model today |
| Oman | 2026 to 2028 (phased) | Fawtara rollout in phases by size; confirm your phase | Peppol-based |
Mandatory e-invoicing countries already live
These mandates are not new in 2027, but they shape what your customers expect.
| Country | In force since | Notes |
|---|---|---|
| Italy | 2019 (B2B via SdI) | EU derogation runs to 31 December 2027; renewal or ViDA convergence expected |
| Belgium | 1 January 2026 | Domestic B2B via Peppol; e-reporting planned from 2028 |
| Poland | 1 February 2026 (large), 1 April 2026 (most others) | KSeF clearance; penalties reported to start from 2027 |
| Croatia | 1 January 2026 | VAT-registered businesses |
| Greece | 2026 (phased) | Large businesses from spring 2026 after a postponement, others from autumn 2026, via myDATA; confirm with AADE |
| Malaysia | Phased 2024 to 2026 | Phase 4 relaxation period reported extended to 31 December 2027 |
| India | 2020 onwards | E-invoicing for aggregate turnover above ₹5 crore |
| Saudi Arabia | 2021 (Phase 1), 2023 onwards (Phase 2 waves) | Clearance for B2B |
Our country guides go deeper: Belgium and Poland KSeF, France, ZATCA Wave 25 and the UAE.
Europe: B2B e-invoicing country by country
Germany
All businesses have had to receive e-invoices since 2025. Issuing becomes mandatory on 1 January 2027 for businesses with total 2026 turnover above €800,000, and for everyone on 1 January 2028. Formats: XRechnung or ZUGFeRD (EN 16931 profile). Full details in Germany e-invoicing 2027.
France
Since 1 September 2026 all VAT-registered businesses must be able to receive e-invoices, and large and mid-sized businesses must issue them. SMEs and micro-businesses must issue and e-report from 1 September 2027, through approved platforms.
Spain
Two reforms: Verifactu billing software rules (1 January 2027 for companies, 1 July 2027 for autónomos) and Crea y Crece B2B e-invoicing (reported 6 October 2027 for turnover above €8 million, 6 October 2028 for others). See Spain e-invoicing and Verifactu.
Poland
KSeF became mandatory in 2026. The temporary exemption for the smallest businesses ends on 1 January 2027, and administrative penalties are reported to apply from 2027; confirm with the Ministry of Finance.
Croatia
Fiscalization 2.0 covers VAT-registered businesses since 1 January 2026 and non-VAT-registered businesses from 1 January 2027. See Croatia e-invoicing.
Slovakia
Parliament approved the e-invoicing law in December 2025, with domestic B2B e-invoicing and reporting from 1 January 2027. Cross-border obligations are expected to align with ViDA in 2030.
Latvia and Estonia
Latvia has required e-invoices for public procurement since 2026 and is reported to have deferred its B2B mandate to 2028. Estonia lets buyers request e-invoices and has signalled a wider mandate; check its status before planning.
Middle East and Asia: 2027 deadlines
- Saudi Arabia: Wave 25 taxpayers (above SAR 187,500) must integrate with Fatoora by 1 February 2027.
- UAE: Peppol-based model with accredited service providers; reported dates are 1 January 2027 for revenue of AED 50 million or more and 1 July 2027 for others.
- Oman: Fawtara is being phased in from 2026, with later phases reported for 2027 and 2028.
- Malaysia: Phase 4 is in force, with a relaxation period reported extended to 31 December 2027.
- India: Not a 2027 change, but taxpayers with aggregate turnover of ₹10 crore or more must report invoices to the IRP within 30 days. Our India e-invoice limit guide has the details.
What about the UK, US and other countries without a mandate?
Not every major economy has joined. As of October 2026:
- United Kingdom: no B2B e-invoicing mandate yet. The government has consulted on e-invoicing and signalled plans to mandate it for VAT invoices later in the decade, but businesses can keep sending PDF invoices. UK sole traders do need to watch Making Tax Digital for Income Tax, which is about digital records, not invoice formats.
- United States: no federal B2B mandate. A voluntary, business-led e-invoicing framework exists and some public buyers require electronic submission, but a PDF from a tool like our free invoice generator is still standard.
- Australia and New Zealand: Peppol is widely used and encouraged, especially for government suppliers, but B2B use is not generally mandatory.
- Pakistan: the FBR requires certain sales tax registered businesses to integrate with its e-invoicing system; our FBR e-invoicing guide covers who is affected.
"No mandate" does not mean "no change". Large buyers in these countries increasingly expect structured invoices or portal uploads, so check your customers' supplier requirements as well as the law.
How to work out which e-invoicing mandates apply to you
- List where you are established and VAT-registered. Mandates mostly follow establishment, not where your customer is.
- List where your business customers are. Domestic B2B sales in a mandate country are the core scope.
- Check thresholds. Germany (€800,000), Spain (€8 million), Saudi Arabia (revenue waves) and the UAE (AED 50 million) use size tests.
- Separate B2C and cross-border. These are usually outside B2B mandates until ViDA in 2030.
- Note client requests. Even where you are out of scope, large buyers may require Peppol or a portal.
Worked example: a design studio with clients in four countries
A design studio established in Germany, with 2026 turnover of €620,000, sells to:
| Customer location | 2026 sales (€) | Share | Mandate in 2027? |
|---|---|---|---|
| German businesses | 372,000 | 60% | Not yet: turnover under €800,000, so from 1 January 2028 |
| French businesses | 124,000 | 20% | No: French mandate covers French-established businesses |
| Spanish businesses | 62,000 | 10% | No: same logic |
| UK businesses | 62,000 | 10% | No UK mandate |
| Total | 620,000 | 100% |
The shares: 372,000 ÷ 620,000 = 60%; 124,000 ÷ 620,000 = 20%; 62,000 ÷ 620,000 = 10% each. In 2027 the studio can keep issuing PDFs for every sale, but must already receive e-invoices in Germany and has 2027 to prepare for German B2B issuing in 2028. Its French and Spanish clients will be receiving e-invoices from their domestic suppliers, so some may ask the studio for a structured invoice too. From 1 July 2030, ViDA will bring the intra-EU sales into scope.
Common mistakes when tracking mandates
- Reading old trackers. Spain, Greece, Poland and Belgium all changed dates in the last two years.
- Assuming customer location decides scope. It is usually your establishment and the domestic nature of the sale.
- Treating a PDF as an e-invoice. It is not, under any of these mandates.
- Forgetting receiving obligations. Germany and France require receiving before issuing.
2027 e-invoicing checklist
- Map each entity's establishment and VAT registrations
- Check size thresholds against 2026 figures
- Diary each relevant deadline from the table above
- Pick software or a provider that covers all your mandate countries
- Keep a PDF workflow for out-of-scope invoices, such as our free invoice generator
- Review again in early 2027; dates will move
Next step
Pick the one or two countries in this list where you are established and read the full guide for each. Then look ahead to 2030 with our explainer on ViDA (VAT in the Digital Age), which will bring cross-border EU invoices into the same system.
Frequently asked questions
Which countries require B2B e-invoicing in 2027?
Countries with new B2B issuing obligations starting or expanding in 2027 include Germany (businesses above €800,000), France (SMEs and micro-businesses), Spain (companies above €8 million, on reported dates), Poland (micro-businesses), Croatia (non-VAT-registered businesses), Slovakia, the UAE and Saudi Arabia's next ZATCA wave. Italy, Belgium, Poland and others already require it.
Do e-invoicing mandates apply to foreign businesses?
Usually only when the foreign business is established or registered for VAT in that country, and even then rules differ. Most European mandates cover domestic B2B supplies between locally established businesses. A freelancer abroad billing a German or French client normally stays outside the mandate, though the client may still ask for a structured format.
Is there an e-invoicing mandate in the United States or the UK?
As of October 2026, neither the US nor the UK has a general B2B e-invoicing mandate. The UK government has consulted on and announced plans for mandatory e-invoicing later in the decade, and the US has a voluntary business-led framework. PDF invoices remain the norm in both for now.
What happens if I miss an e-invoicing deadline?
Consequences vary: penalties per invoice (France), administrative fines (Poland), loss of the buyer's input VAT deduction where the invoice is not legally valid (Germany, Croatia), or rejection by the buyer. Several countries have grace periods for the first months, but you should not plan around them.
Will the EU harmonise all these mandates?
Partly. Under ViDA, from 1 July 2030 intra-EU B2B transactions need EN 16931 e-invoices and near real-time digital reporting, and national systems must converge with the EU model by 2035. Domestic mandates will still differ in channels and timing.
Which e-invoice format do most mandates use?
Most European mandates are based on the EU standard EN 16931, usually expressed as UBL or CII XML, often with national rules on top, such as XRechnung in Germany or Factur-X in France. Outside Europe formats vary more: Peppol PINT in the UAE, UBL-based XML in Saudi Arabia and JSON schemas in India and Malaysia. Your software provider should handle the format for each country.
Do e-invoicing mandates cover sales to consumers?
Mostly not. The mandates expanding in 2027 focus on B2B and B2G invoices. Consumer sales are often handled differently, through e-reporting (France), cash register or receipt rules (Croatia, Spain's Verifactu) or consolidated e-invoices (Malaysia). Italy is an exception where invoices to consumers also pass through its central system. Check each country's B2C rules separately.
Do mandates apply to sole traders and freelancers?
Usually yes, if they are established and VAT-registered in the country, because most mandates cover all taxable businesses regardless of legal form. Some countries exempt small businesses from issuing, such as Germany's Kleinunternehmer, while France includes micro-entrepreneurs. Even exempt businesses are often required to receive e-invoices. Check your own country's threshold and exemptions.
Which European country was first to make B2B e-invoicing mandatory?
Italy, which made B2B e-invoicing through its Sistema di Interscambio (SdI) clearance platform mandatory from 1 January 2019. Its experience, including a reported reduction in VAT fraud, has influenced many later mandates in Europe. Italy also extended e-invoicing to most flat-rate small businesses in 2024, so it is one of the most complete systems in the EU.
How can I keep track of e-invoicing mandate changes?
Use official sources first: each country's tax authority or finance ministry, and the European Commission's eInvoicing country pages for EU states. Many deadlines have been moved at short notice, so diarise reviews every quarter and ask your software provider for their compliance roadmap. Treat dates in vendor blogs, including this list, as a starting point to verify rather than a final answer.
Invoice Creator Editorial Team
Guides on invoicing, cash flow and small-business finance from Invoice Creator, operated by Next Software Development Company. Content is reviewed for accuracy against the fields our own invoice generator produces.
Try the invoice generator