As of 3 September 2026, the e-invoicing obligations in force are: B2G acceptance across the EU (Directive 2014/55/EU, since 2019–2020), German B2B receiving (1 January 2025), Belgian B2B over Peppol (1 January 2026), Polish KSeF (1 February and 1 April 2026) and French B2B receiving plus issuing for large and mid-sized companies (1 September 2026). Adopted and still ahead: German issuing (1 January 2027 and 2028), French SME issuing (1 September 2027), the end of Poland's small-issuer relief (1 January 2027) and ViDA's cross-border digital reporting (1 July 2030). Announced without final law: Belgian e-reporting (2028).
How to read the table
Each row is one dated event with its jurisdiction, its status and the source it was taken from; rows are sorted by date, and future rows are marked adopted or announced so that a legislated date is never confused with a plan.
- In force
- The obligation applies today under a published legal act.
- Adopted
- The legal act is published; the date lies in the future.
- Announced
- A government or the Commission has stated the intention; no final legal act with that date has been read.
- Historical
- A milestone that shaped the current rules (a directive, a publication, a postponement).
The table lists what the sources say. Where a source gives only a month or a year, the row does the same. Whether a given company is caught by a row requires professional confirmation; the page does not decide thresholds for you.
The timeline 2014–2035
Thirty-odd rows cover the EU layer and the four national programmes; the pattern is B2G first (2017–2022), then national B2B (2025–2028), then the EU cross-border regime (2030–2035).
| Date | Where | Event | Status | Source |
|---|---|---|---|---|
| 16 April 2014 | EU | Directive 2014/55/EU on e-invoicing in public procurement adopted: public buyers must receive EN 16931 invoices. | In force (transposed) | Directive 2014/55/EU |
| 1 January 2017 | Belgium | Flanders introduces B2G e-invoicing regionally. | In force | Commission country sheet Belgium |
| 17 October 2017 | EU | Reference of EN 16931-1:2017 and its syntax list published in the Official Journal (Decision (EU) 2017/1870); the directive's deadlines run from here. | Historical | Decision 2017/1870 |
| 27 November 2018 | Germany | E-Rechnungsverordnung in force for federal contracting authorities (receiving). | In force | § 11(1) ERechV |
| 18 April 2019 | EU / Poland | Directive deadline for central authorities (18 months after publication). Poland's PEF platform opens for contracts from €30,000. | In force | Directive 2014/55/EU; Commission country sheet Poland |
| 1 August 2019 | Poland | All Polish contracting authorities must accept e-invoices through PEF. | In force | Commission country sheet Poland |
| 27 November 2019 | Germany | ERechV applies to sub-central federal contracting authorities, sector and concession authorities. | In force | § 11(2) ERechV |
| 18 April 2020 | EU / Germany | Directive deadline for sub-central authorities (30 months). The Commission's sheet gives this date for German state authorities. | In force | Directive 2014/55/EU; Commission country sheet Germany |
| 2020 | France | B2G e-invoicing via Chorus Pro mandatory for all suppliers (final phase). | In force | Commission country sheet France |
| 1 November 2020 | Belgium | Brussels region B2G. | In force | Commission country sheet Belgium |
| 27 November 2020 | Germany | Suppliers to federal authorities must issue and transmit invoices electronically (§ 3(1) ERechV). | In force | § 11(3) ERechV |
| 1 January 2022 | Belgium / Poland | Wallonia B2G. Poland launches KSeF as a voluntary system (Act of 29 October 2021). | In force / Historical | Commission country sheet Belgium; MF podstawy prawne |
| 17 June 2022 | EU / Poland | Council Implementing Decision (EU) 2022/1003 authorises Poland to derogate from Articles 218 and 232 of the VAT Directive for mandatory e-invoicing. | Historical | MF podstawy prawne |
| 1 November 2022 | Belgium | Federal B2G phased rollout begins (Royal Decree of 9 March 2022). | In force | Commission country sheet Belgium |
| 16 June 2023 | Poland | Act mandating KSeF adopted, originally for 1 July 2024. | Historical (superseded) | MF podstawy prawne |
| 6 February 2024 | Belgium | Federal law amending the VAT Code: structured B2B e-invoicing from 1 January 2026. | Adopted → in force 2026 | Commission country sheet Belgium |
| 1 March 2024 | Belgium | B2G: e-invoicing compulsory for contracts published after this date, generally from €3,000 excl. VAT. | In force | efactuur.belgium.be |
| 27 March 2024 | Germany | Wachstumschancengesetz (BGBl. 2024 I Nr. 108) amends § 14 and § 27 UStG: B2B e-invoicing with transition to 2028. | Adopted → phased | § 27 UStG |
| 9 May 2024 | Poland | Act postponing mandatory KSeF to 1 February 2026 (published 10 June 2024). | Historical | MF podstawy prawne |
| 15 October 2024 | Germany / France | BMF letter on the introduction of the mandatory e-invoice. France abandons the public portal as a business-facing platform; approved private platforms become the route. | Historical | BMF FAQ; Commission country sheet France |
| 1 January 2025 | Germany | All businesses established in Germany must be able to receive e-invoices; an email inbox suffices. | In force | BMF FAQ |
| 11 March 2025 | EU | ViDA — Council Directive (EU) 2025/516 — adopted. | Historical | Directive 2025/516 |
| 14 April 2025 | EU | ViDA in force; Member States may mandate domestic e-invoicing under specific conditions without a derogation. | In force | Commission ViDA page |
| 5 August 2025 | Poland | Act (Dz. U. 2025 poz. 1203, published 1 September 2025) phases KSeF: 1 February 2026 above PLN 200 million, 1 April 2026 others; offline24 mode; reliefs to end of 2026. | Adopted → in force 2026 | MF podstawy prawne |
| 1 January 2026 | Belgium | Structured B2B e-invoices over Peppol mandatory between Belgian VAT-liable enterprises; FPS Finance tolerance on penalties for the first three months for businesses that acted in time. | In force | Commission country sheet Belgium; efactuur.belgium.be |
| 1 February 2026 | Poland | KSeF mandatory for issuers with 2024 sales (incl. VAT) above PLN 200 million; receiving through KSeF mandatory for all. | In force | MF zakres |
| 1 April 2026 | Poland | KSeF mandatory for all other issuers, except those with monthly invoiced sales up to PLN 10,000 gross. | In force | MF zakres |
| May 2026 | EU | EN 16931-1:2026 published; the 2017 edition withdrawn with a migration period. | In force (migration) | Commission — obtaining the standard |
| 1 September 2026 | France | All businesses must receive e-invoices through an approved platform; large and mid-sized companies must issue; e-reporting starts for them. | In force (start-up phase without sanctions for businesses on a serious compliance path) | DGFiP FAQ; DGFiP start-up guide |
| 1 January 2027 | Germany | Issuers established in Germany must issue e-invoices for domestic B2B supplies (prior-year turnover above €800,000). | Adopted | § 27(38) UStG |
| 1 January 2027 | Poland | End of the PLN 10,000 monthly relief, the cash-register-invoice relief and other transitional reliefs "do końca 2026 r.". | Adopted | MF podstawy prawne; MF zakres |
| 1 January 2027 | EU | ViDA: minor clarifications to the OSS and IOSS. | Adopted | Commission ViDA page |
| 1 September 2027 | France | SMEs and micro-enterprises must issue e-invoices; e-reporting for all sizes. | Adopted | DGFiP FAQ |
| 1 January 2028 | Germany | Issuing obligation extends to all issuers; EDI tolerance ends (31 December 2027). | Adopted | § 27(38) UStG |
| 2028 | Belgium | Planned launch of e-reporting to the tax authority. | Announced | Commission country sheet Belgium |
| 1 July 2028 | EU | ViDA: platform-economy deemed-supplier rules, single VAT registration, mandatory reverse charge for non-identified suppliers. | Adopted | Commission ViDA page |
| 1 July 2030 | EU | ViDA: digital reporting requirements for cross-border B2B transactions based on structured e-invoices. | Adopted | Commission ViDA page; Directive 2025/516 |
| 1 January 2035 | EU | ViDA: Member States with pre-existing domestic real-time reporting must align with the EU model. | Adopted | Commission ViDA page |
What each country's phase means in practice
The receiving obligation always comes first and applies to everyone; the issuing obligation is phased by company size or turnover; reporting to the tax authority is the last layer and exists today only in Poland and France.
Germany
Receiving since 2025 costs nothing but an inbox. Issuing from 2027 (2028 below €800,000 prior-year turnover) requires an EN 16931 format; ZUGFeRD is the usual choice where customers still want a PDF. There is no reporting layer. Details on the Germany hub.
Belgium
Everything arrived at once on 1 January 2026: receive and issue over Peppol, format Peppol BIS Billing 3.0. E-reporting is announced for 2028. Details on the Belgium hub.
Poland
Receiving through KSeF for all since February 2026; issuing for the largest since February, for the rest since April, with the smallest issuers relieved until the end of 2026. Every KSeF invoice is by construction reported. Details on the Poland hub.
France
Receiving through an approved platform for all since 1 September 2026; issuing and e-reporting for large and mid-sized companies since the same date, for SMEs and micro-enterprises from 1 September 2027. Details on the France hub.
EU
Nothing changes for domestic invoices before 2030. Cross-border B2B reporting on structured e-invoices from 1 July 2030, harmonisation of national systems by 2035 — see EU requirements and cross-border e-invoicing. How the obligations split between B2G, B2B and B2C is on the B2B versus B2G page.
How KRONENWERK handles this
KRONENWERK generates the format each obligation calls for at issuance, so that a company is ready for its issuing date without changing tools; the transport channels are the part that is phased on the product side.
- Germany 2025–2028 — XRechnung and ZUGFeRD generated and validated at issuance; incoming XRechnung and ZUGFeRD files read into bills. SUPPORTED
- Belgium 2026 — Peppol BIS Billing 3.0; KRONENWERK sends and receives over Peppol through an accredited access point provider (Storecove) once the company is connected in Settings → Delivery. SUPPORTED WITH LIMITATIONS
- Poland 2026–2027 — FA(3) generation SUPPORTED WITH LIMITATIONS; KSeF submission NOT YET READY; KRONENWERK currently does not sell subscriptions to Polish companies until the module is proven against the production system.
- France 2026–2027 — Factur-X generation SUPPORTED; transmission through an approved platform NOT YET READY.
- ViDA 2030 — to be assessed when the implementing rules exist; KRONENWERK does not file or transmit VAT reports today. REQUIRES PROFESSIONAL CONFIRMATION
Product overview: e-invoicing; country coverage: countries. Back to the Europe hub.
Frequently asked questions
Which e-invoicing obligations are in force today?
B2G acceptance across the EU; German B2B receiving (2025); Belgian B2B over Peppol (2026); Polish KSeF (February/April 2026); French receiving and large-company issuing (1 September 2026).
When must a German company issue e-invoices?
From 1 January 2027, or from 1 January 2028 if its prior-year turnover was at most €800,000 (§ 27(38) UStG). Receiving has been required since 1 January 2025.
Has France postponed the September 2026 start?
No. The DGFiP's start-up guide describes a no-sanction approach for businesses on a serious compliance path and states it is neither a postponement nor a suspension.
When do small Polish businesses have to use KSeF?
Issuers with monthly invoiced sales up to PLN 10,000 gross are relieved until the end of 2026; from 1 January 2027 they issue in KSeF too. Receiving has applied to all since 1 February 2026.
What happens on 1 July 2030?
ViDA's digital reporting for cross-border B2B transactions starts, based on structured e-invoices. Domestic mandates remain national.
Sources
- Directive 2014/55/EU on electronic invoicing in public procurement — read on
- Commission Implementing Decision (EU) 2017/1870 — read on
- Council Directive (EU) 2025/516 (ViDA) — read on
- European Commission — VAT in the Digital Age (ViDA) — read on
- European Commission — Obtaining a copy of the European standard on eInvoicing — read on
- E-Rechnungsverordnung (ERechV), § 11 — read on
- § 27 UStG (Absatz 38) — read on
- Bundesfinanzministerium — Fragen und Antworten zur Einführung der obligatorischen E-Rechnung — read on
- European Commission — eInvoicing in Germany — read on
- European Commission — eInvoicing in France — read on
- DGFiP — Je passe à la facturation électronique — read on
- DGFiP — Foire aux questions: je découvre la facturation électronique — read on
- DGFiP — Guide pratique de démarrage au 1er septembre 2026 — read on
- European Commission — eInvoicing in Belgium — read on
- FPS BOSA / efactuur.belgium.be — E-invoicing to the government — read on
- FPS BOSA / efactuur.belgium.be — Period of tolerance during the first three months of 2026 — read on
- European Commission — eInvoicing in Poland — read on
- Ministerstwo Finansów — Podstawy prawne oraz kluczowe terminy KSeF — read on
- Ministerstwo Finansów — Zakres obowiązkowego KSeF — read on