2026 is shaping up to be Europe’s key year for e-invoicing. It’s not a single EU deadline, but a moment when many countries will move ahead at the same time. Poland, Belgium, and France will all make electronic invoicing mandatory for business-to-business (B2B) transactions that year, triggering a major shift across the region.
Each country is taking its own route. Poland will tie e-invoicing directly to real-time tax reporting. Belgium plans to focus first on how invoices are sent, keeping reporting separate. France will use approved private platforms to handle invoice exchange and introduce a new layer of digital reporting.
Other countries, including Ireland and Germany, are not launching the obligation to issue electronic invoices yet, but are laying the groundwork for future rollouts in 2027 and 2028.
E-invoicing isn’t just another compliance rule. It’s becoming essential for doing business. Once the mandatory e-invoicing rules take effect, traditional PDFs or paper invoices will no longer count as valid. Using them could mean fines, and your customers might not be able to reclaim VAT. As the Brussels Agency for Entrepreneurship put it clearly: “In the future, you have no choice but to switch to electronic invoicing.”
E-Invoicing 2026 Timeline: Which EU Countries Go Live
Poland: E-Invoicing Clearance System (KSeF)
Poland’s National E-Invoicing System, known as KSeF, will become mandatory in February 2026. It follows a clearance model, meaning every invoice must be approved by the tax authority before it is considered delivered. All businesses with a registered office or fixed establishment in Poland will be required to issue structured electronic invoices through KSeF for B2B transactions. The rollout will begin in February 2026 with large companies whose annual turnover exceeds PLN 200 million (around €46 million). Small and medium-sized firms will follow in April 2026, and micro-enterprises will join in January 2027.
In the new system, invoices will go straight to the government’s KSeF platform. Once they arrive, KSeF will check each invoice, assign it an official reference number, and send it to the customer. Because every invoice moves through the government’s system, the tax office automatically gets all the data.
Businesses will need to include KSeF reference numbers in their VAT returns to show that invoices were properly submitted. The current JPK_FA reporting requirement — which asks businesses to provide detailed sales invoice data when requested — will be removed for invoices sent through KSeF.
Since the system depends on a continuous internet connection, Poland will introduce several offline modes to prevent disruptions. One option, called “Offline24,” allows businesses to issue invoices when transmission is temporarily impossible, such as during an internet outage. These invoices must then be uploaded to KSeF the next working day once the connection is restored.
Although KSeF will be mandatory in 2026, the government has built in a transition period. No penalties will be applied until January 2027, giving businesses a full year to adapt and fix any early problems before enforcement begins.
Belgium: Peppol Network and Tax Incentives
From January 1, 2026, all VAT-registered businesses established in Belgium will have to issue and receive electronic invoices for domestic B2B transactions. There will be no exemptions based on company size or turnover. Every invoice must follow the Peppol BIS 3.0 format, which is already used for business-to-government (B2G) invoicing.
At this stage, Belgium’s focus is solely on e-invoicing. Digital reporting will come later, starting January 1, 2028. The reporting system will use a five-corner Peppol model that enables near real-time transmission of invoice data to the tax authority. This new setup will replace the current annual customer listing and bring Belgium in line with the EU’s “VAT in the Digital Age” initiative.
To help businesses adapt, the Belgian government has put together a strong support package. From January 2025, the investment deduction for digital investments will rise to 20%. In addition, between 2024 and 2027, companies can deduct 120% of their e-invoicing costs from taxable profits. This incentive covers the cost of new software, staff training, consultancy, and recurring subscription fees. The extra expense related to e-invoicing must be shown separately on the invoice to qualify for the deduction. These measures aim to make the move to e-invoicing smoother, especially for small businesses.
France: Private Platforms Take Over E-Invoicing
France will make e-invoicing and e-reporting mandatory for domestic B2B transactions from September 1, 2026. From that date, every VAT-registered company, whether established in France or not, must be able to receive electronic invoices. Large and medium-sized businesses established in France and registered for French VAT must also issue e-invoices starting that same day. Smaller established businesses will follow a year later, in September 2027. Non-resident companies without a fixed establishment in France must comply with e-reporting rules in 2026 but will not have to issue e-invoices until 2027.
France originally planned a mixed system using both public and private platforms. That changed in October 2024 when the tax authority decided that the public platform, known as the Portail Public de Facturation (PPF), would no longer handle invoice exchanges. Instead, it will act only as a directory and data hub. All invoices will now flow through certified private platforms, called Plateformes Agréées (PA). These platforms are approved by the French tax authority, which maintains an official list. By October 2025, about 120 platforms had received approval.
E-reporting will begin alongside e-invoicing in September 2026. It covers the transactions the government cannot see through e-invoicing, giving tax authorities a full view of business activity. E-reporting applies to all companies with a French VAT number, including foreign businesses. It covers three main areas that fall outside e-invoicing. The first is business-to-consumer (B2C) sales, such as retail or online transactions with private individuals. The second is cross-border B2B transactions with companies in other EU countries. Under new simplification measures introduced in August 2025, transactions with companies outside the EU are excluded. The third area involves payment data. This applies only when services fall under the cash accounting regime. Businesses using the debit-basis system, where VAT is due when the invoice is issued rather than when it is paid, do not need to report payment data.
E-Invoicing After 2026: Ireland and Germany’s Plans
Ireland’s E-Invoicing Roadmap: Phased Rollout from 2028 Onward
Ireland set out its e-invoicing roadmap on October 8, 2025, as part of Budget 2026. It’s the country’s biggest VAT reform in more than fifty years. The rollout will happen in three phases to give both businesses and Revenue time to adapt.
The first phase begins in November 2028. Large VAT-registered companies will be required to issue electronic invoices and report transactions in real time for domestic B2B trade. The second phase starts a year later, in November 2029, extending the obligation to all VAT-registered businesses engaged in cross-border trade within the EU. The final phase begins in July 2030, when Ireland will fully align with the EU’s “VAT in the Digital Age” (ViDA) framework, covering all cross-border B2B transactions.
Revenue has not yet defined what qualifies as a “large company.” Detailed guidance and technical standards will be published before each phase begins. To support the transition, Ireland will use the Peppol network, already familiar to many public bodies, ensuring secure and consistent digital exchanges across all sectors.
Germany’s E-Invoicing Timeline: Steps Toward 2028 Compliance
Germany is phasing in e-invoicing between 2025 and 2028 for domestic B2B transactions between businesses established in Germany. Starting January 1, 2025, every German-established business must be able to receive e-invoices. There’s no grace period — even small firms must comply, though simply having an email inbox is enough to meet this requirement. From January 1, 2027, all companies with annual turnover above €800,000 must issue e-invoices for domestic B2B transactions. Paper invoices and PDFs will no longer be valid for these covered transactions. Small traders (Kleinunternehmer) — those with less than €25,000 turnover last year and expected to stay below €100,000 this year — are exempt from issuing e-invoices but still need to receive them. By January 1, 2028, all German-established businesses, regardless of size, must issue compliant e-invoices for domestic B2B transactions. Cross-border supplies remain outside this domestic mandate.
Germany does not yet have any transactional digital reporting requirements. The government is, however, exploring the idea of introducing a digital reporting system for B2B transactions, possibly through a national portal. So far, no timeline or technical details have been confirmed.
For larger companies, 2026 will be a crucial year to complete software updates, system testing, and staff training ahead of the 2027 deadline. The Ministry of Finance may also announce new steps toward a voluntary reporting portal as part of this preparation.
E-Invoicing 2026: What European Businesses Worry About Most
Most businesses agree that modernizing VAT reporting makes sense, but many are uneasy about how mandatory e-invoicing will actually work. The biggest worries are about system complexity, cost, readiness, and having enough time to prepare.
Small traders fear they’ll be hit the hardest. They’re anxious about buying new software, upgrading systems, and finding time to learn it all. For many who still rely on spreadsheets or paper invoices, the shift feels overwhelming and expensive.
Belgium shows how uneven the readiness is. Large companies are largely prepared — more than 70 percent already use the Peppol network. But among small and medium-sized firms, only about a third have adopted it. Many SMEs still don’t fully understand what the new rules require, and that uncertainty adds to their concerns about compliance and cost.
Ireland’s public consultation showed the same pattern. Many businesses said they couldn’t even comment on e-invoicing because they lacked basic awareness. For most, it remains uncharted territory.
Technical reliability is another issue. Poland’s KSeF system, for instance, is expected to handle up to 52 million invoices a day and 2500 invoices per second. Even with assurances from the government, businesses doubt that the system can manage such a load without delays or outages.
France has faced a different challenge. In October 2024, the tax authority abandoned plans for a free public invoicing platform, calling it too complex and expensive to deliver by 2026. That decision forces all companies to use certified private providers instead. For small firms and self-employed professionals who had planned to use the free system, this means unexpected costs and more paperwork.
Across Europe, the message from businesses is consistent. They’re not opposed to digital change. They just want it introduced in a way that is practical and affordable. The national rollouts now taking place are important milestones on the path to 2030, when all EU Member States must adopt e-invoicing and digital reporting for cross-border B2B transactions under the ViDA directive.
The opinions expressed in this article are those of the author and do not necessarily reflect the views of any organizations with which the author is affiliated.