Innovative 2026: A New Era of E-Invoicing in Europe
The year 2026 is shaping up to be a groundbreaking moment for digital invoicing across Europe. Although there is no single, unified deadline for the entire European Union, many member states will introduce mandatory e-invoicing for business-to-business (B2B) transactions during this period. Among the pioneers are Poland, Belgium, and France, each modernizing its accounting systems in its own way.
Different Approaches to the Same Goal
Each country is carrying out this process at its own pace and according to local needs:
Poland integrates e-invoicing with real-time tax reporting.
Belgium focuses first on digital invoice exchange, postponing the reporting phase.
France relies on certified private platforms for e-invoicing and introduces a new reporting model in parallel.
Other countries, such as Ireland and Germany, are preparing to implement changes in later years — after 2027 and 2028, respectively.
E-invoicing is no longer merely an administrative requirement — it is becoming a cornerstone of doing business. Once the new regulations come into force, paper documents and PDF files will no longer be recognized as valid invoices. Using them may result in penalties, and business partners will not be able to deduct VAT. As stated by the Brussels Agency for Entrepreneurship:
“In the future, the only acceptable form of invoicing will be electronic.”
Poland: The National e-Invoicing System (KSeF)
From February 2026, e-invoicing will become mandatory in Poland. The National e-Invoicing System (KSeF) will serve as a central platform through which every invoice must pass before being delivered to the client. The system will assign a unique reference number to each document and automatically forward the data to the tax office.
The implementation process will take place in stages:
February 2026 – mandatory for large companies (turnover above PLN 200 million),
April 2026 – extended to small and medium-sized enterprises,
January 2027 – extended to micro-enterprises.
No penalties will be imposed until the end of 2026 — this is a transition period designed to help businesses adapt their systems and procedures.
A new feature will also be introduced — the “Offline24” mode, which will allow invoices to be issued during internet outages, provided that the documents are submitted to KSeF the next business day.
Belgium: Peppol and Tax Incentives
From 1 January 2026, all Belgian businesses will be required to issue e-invoices compliant with the Peppol BIS 3.0standard. At this stage, the obligation applies only to invoicing, while digital reporting will be introduced later — in 2028.
To facilitate the transformation, the Belgian government has introduced financial incentives, including the option to deduct 120% of e-invoicing implementation costs (such as software, training, and consultancy) between 2024 and 2027.
France: Private Platforms and E-Reporting
In France, mandatory e-invoicing and e-reporting for domestic B2B transactions will begin on 1 September 2026. The system is based on certified private platforms (Plateformes Agréées – PA), replacing the earlier plan to use a public platform (PPF).
From the same date, all VAT-registered businesses in France will be required to receive electronic invoices, while larger enterprises must also issue them. Smaller entities will join a year later.
E-reporting will apply to transactions not covered by the e-invoicing system — such as B2C sales, intra-EU trade, and payment data from cash register systems.
Ireland and Germany: Perspective Beyond 2027
Ireland has announced a gradual rollout starting in November 2028, beginning with large enterprises. Full compliance with the EU framework “VAT in the Digital Age” (ViDA) is expected by 2030.
Germany, meanwhile, will require the ability to receive e-invoices starting in 2025. The obligation to issue them will apply to larger companies from 2027, and to all businesses from 2028. Small entrepreneurs (with annual turnover below €25,000) will be exempt from issuing but not from receiving e-invoices.
Challenges and Concerns Among Businesses
Although the digitalization of tax systems is widely regarded as a step in the right direction, businesses have expressed concerns about costs, implementation complexity, and the short preparation time.
The greatest anxiety is among small companies, which often lack the necessary software or technical knowledge. Studies in Belgium and Ireland show that most SMEs still do not fully understand the requirements of the new regulations.
In Poland, questions are being raised about the capacity of the KSeF system, which is expected to handle up to 52 million invoices per day. In France, the abandonment of a free public platform means additional costs for companies using private service providers.
Towards a Digital Future
Despite differing timelines, all these initiatives share a common goal: by 2030, the entire European Union aims to operate based on e-invoicing and digital VAT reporting for B2B transactions.
This transformation marks one of the key milestones on the path toward a fully digital tax administration in Europe — more transparent, automated, and resilient to errors.