Ahead of the September 2026 deadline for mandatory B2B e-invoicing, France is poised to join 20 other national leaders adopting the Peppol standard. France intends to apply for national authority status within Peppol, tasked with supporting and promoting these standards and the network. Each national authority is appointed by the non-profit organization OpenPeppol and oversees the development, implementation, and maintenance of Peppol specifications (Pan-European Public Procurement On-Line).
This move by France represents a promising step in preparing for the compulsory implementation of B2B e-invoicing in 2026.
Peppol serves as a network for sending e-invoices and other electronic business documents. Users utilize Peppol Access Points to send standard e-invoices (and other documents) to fellow network members. Businesses have the option to establish their own access points or engage specialized agents for these services.
National Peppol authorities ensure that technical standards and service specifications for users and access points are adhered to within their respective countries. Typically overseen by tax authorities, these authorities can also include other non-profit entities such as Denmark’s Business Authority or the UK’s National Health Service.
Initially launched within the EU, Peppol has expanded to encompass 40 countries worldwide. Since 2020, all public sector institutions and authorities in the EU have been legally mandated to accept Peppol-standard invoices.
E-invoicing report
Country | Date | Comments |
EU e-invoice proposals | 2030-35 | Digital reporting and e-invoicing harmonisation |
Albania | Jan 2021 | Authorised e-invoice software and pre-clearance |
Belgium | Jan 2026 | Phased introduction of B2B e-invoices |
Bulgaria | TBC | Public consultation on pre-clearance model e-invoice |
Croatia | Jan 2026 | B2B mandatory e-invoicing |
Denmark | 2024 | Digital record keeping obligations |
Estonia | 2025 | Suppliers must offer customers e-invoicing option |
Finland | Apr 2020 | Customer option to require B2B e-invoices |
France | Sep 2026 | E-invoicing and e-reporting for B2B and B2C |
Germany | 2025-28 | B2B mandatory e-invoicing proposals |
Greece | 2025 | e-invoicing based on exiting myDATA digital reporting |
Hungary | Jul 2018 | RTIR live invoice reporting. No govt pre-clearance required |
Jan 2024 | eVAT pre-filled returns based on live invoice reporting | |
Italy | Jan 2019 | Micro businesses join SdI e-invoicing Jan 2024 |
Ireland | TBC | Public consultation underway |
Latvia | Jan 2026 | B2B e-invoices based on PEPPOL |
Lithuania | TBC | E-invoicing platform being scoped |
Montenegro | TBC | B2B mandatory e-invoicing preparations |
Netherlands | No mandate planned | Unlikely to adopt domestic reforms |
Poland | Feb 2026 | B2B mandated e-invoicing |
Portugal | Jan 2024 | Certified invoicing software for non-residents |
Jan 2024 | ATCUD digital invoice signature for non-residents | |
Romania | Jul 2024 | RO e-invoicing implementation |
Russia | TBC | Extension of Traceability Model to B2B on hold |
Serbia | Jan 2023 | B2B e-invoicing |
Slovakia | 2025 | B2B and B2C e-invoice rollout |
Slovenia | 2025 ? | e-SLOG B2B proposal stalled |
Spain 1 | Jul 2017 | SII live invoice and book reporting |
Spain 2 | Jan 2026? | Pre-clearance B2B e-invoices; supplement to SII |
Spain 3 | Jan 2026? | Certified e-invoicing software VERI*FACTU |
Sweden | TBC | PEPPOL based mandatory e-invoicing |
Turkey | Jan 2014 | e-invoice e-Fatura and e-Arşiv |
UK | Apr 2022 | MTD for VAT extended to 1.1million taxpayers |