E-invoicing mandates in Europe: dates that matter in 2026 and 2027
Which countries already require structured B2B e-invoices and which follow: Belgium, France, Poland and Germany, with official sources and what each means for you.
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Uppdaterad 15 October 2026
From PDF to structured data
A structured e-invoice is a file that software can read without human help, such as a UBL XML in the EN 16931 standard. A PDF, even when it is sent by e-mail, is an electronic document but not a structured invoice. A growing number of countries now require structured invoices for B2B sales and some route them through the tax authority, which changes what an invoice generator can usefully do.
Belgium: in force since 1 January 2026
Structured electronic invoices are mandatory between Belgian VAT-registered businesses from 1 January 2026, sent over the Peppol network in a Peppol BIS format. The rule includes businesses under the small-business exemption. A three-month tolerance period ended on 31 March 2026, so full compliance has been expected since 1 April 2026. A PDF sent by e-mail no longer counts as the legal invoice for transactions in scope. Business-to-government invoicing has been mandatory since 1 March 2024 for contracts above EUR 3,000.
Belgium is therefore the clearest case for Draftbill’s Peppol export, with one limit: the file still has to travel through an access point.
France: phased from 1 September 2026
From 1 September 2026 every French VAT-liable business must be able to receive e-invoices through an approved platform (plateforme agréée). Large and mid-size companies must also issue e-invoices from that date, and small and micro businesses from 1 September 2027. Domestic B2B invoices travel through the platforms, not through a Peppol-only route, so a Peppol file from Draftbill suits cross-border exchange and public bodies connected to Peppol rather than domestic invoices.
Poland: KSeF phases in during 2026
Poland’s National e-Invoice System (KSeF) is mandatory in phases. Receiving started on 1 February 2026. Issuing started on 1 February 2026 for taxpayers above PLN 200 million in sales in 2024 and on 1 April 2026 for the rest. Businesses with monthly invoiced sales up to PLN 10,000 gross follow on 1 January 2027. Invoices are structured FA(3) documents sent through KSeF, which is not Peppol.
Germany: receive in 2025, issue from 2027
Since 1 January 2025 every German business must be able to receive structured e-invoices. The duty to issue them for domestic B2B sales starts on 1 January 2027 for businesses above EUR 800,000 prior-year turnover and on 1 January 2028 for all. Until then other invoice forms stay valid. German public bodies receive XRechnung, a national profile of EN 16931, so a Peppol BIS file is conformant to the standard but is not an XRechnung.
What about the rest of the EU
Italy has required e-invoices through the Sistema di Interscambio for years. Denmark, Finland, the Netherlands, Sweden and others require them for public buyers and use Peppol widely, without a general B2B mandate. At EU level the VAT in the Digital Age package is moving toward structured e-invoicing for cross-border B2B sales; follow the European Commission’s page for its timetable.
What to do as a small sender
Ask each customer what they accept, check your country’s page for the date your category of business is covered, and decide whether to send through an access point provider or through a platform your accounting software supports. Draftbill is useful for the content, for the Peppol file where that format fits, and for the PDF where it is still valid, but it cannot register you with a platform or the tax authority.