Obligations by country
E-invoicing, country by country
Each page gives the timetable, the accepted formats, the transmission network — and, separately, what Factlint actually validates for that country. The two are not the same thing : documenting a mandate is not validating it, and our figures only count what our rule sets carry.
10 jurisdictions documented · 7 whose core we validate · 2 with a sealed, replayable rule set · see the full timetable →
🇫🇷France
Rolling out
Next deadline : 1 September 2026 — receiving for all VAT-registered businesses.
Formats
Factur-X · UBL 2.1 · UN/CEFACT CII (D22B)
European core validated
🇩🇪Germany
Rolling out
Next deadline : 1 January 2027 — issuing for businesses with turnover above €800k.
Formats
XRechnung 3.0.2 · ZUGFeRD 2.5.2 · UBL 2.1 · UN/CEFACT CII
National layer validated
🇧🇪Belgium
In force
Every declared deadline has passed.
Formats
Peppol BIS Billing 3.0 (UBL 2.1)
European core validated
🇮🇹Italy
In force
Every declared deadline has passed.
Formats
FatturaPA (national XML)
Documented, not validated
🇵🇱Poland
Rolling out
Next deadline : 1 January 2027 — issuing for micro-enterprises.
Formats
FA(3) (national XML)
Documented, not validated
🇪🇸Spain
Upcoming
Next deadline : 1 October 2027 — issuing and receiving for businesses with turnover above €8m.
Formats
Facturae · UBL 2.1 · UN/CEFACT CII · EDIFACT
European core validated
🇭🇷Croatia
Rolling out
Next deadline : 1 January 2027 — receiving and e-reporting for businesses not registered for VAT.
Formats
UBL 2.1 (Croatian CIUS)
European core validated
🇬🇷Greece
Rolling out
Next deadline : 1 October 2026 — issuing for all other resident VAT-registered businesses.
Formats
National format through accredited providers
Documented, not validated
🇷🇴Romania
In force
Every declared deadline has passed.
Formats
UBL 2.1 (CIUS RO)
European core validated
🇪🇺European Union (ViDA)
Upcoming
Next deadline : 1 July 2030 — EN 16931 electronic invoicing and digital reporting for all VAT-registered businesses carrying out intra-EU transactions.
Formats
EN 16931 (UBL 2.1 and UN/CEFACT CII)
National layer validated
These pages describe obligations; they do not tell you what you must do. Factlint validates and prepares your files upstream of your platform, it does not transmit them and it replaces no reporting obligation. General information, and neither tax nor legal advice.