E-invoicing mandate checker: what applies in your country, and when
Choose the country where your business is established, answer a few questions, and see which e-invoicing steps apply to you: dates, scope and legal status, from obligations already in force to plans and bills, plus the EU ViDA rules for cross-border sales.
What applies to your business
Choose your country and answer the questions to see your result.
Country timelines and their status
Each country builds its own e-invoicing timeline. The checker covers Belgium, Germany, Austria, the United Kingdom, Ireland, Luxembourg, the Netherlands, Spain, Italy, Portugal and Greece, with the steps read on official sources (state as of 19 October 2026).
Every step has a status. In force: it already applies. Law passed: the date is set by law. Plan: a tax authority's timeline without a law (Ireland). Bill: a bill has been filed but not passed (Luxembourg). Announcement: a government decision with no text yet (the Netherlands, the UK's April 2029 date). Only steps in force or passed into law create an obligation.
For businesses in the EU, the ViDA directive (EU) 2025/516 makes structured e-invoices the rule for sales to businesses in other EU countries from 1 July 2030.
The questions depend on the country: VAT status, size where the country sets a threshold, type of customers, cross-border sales and your software.
Official sources
- EUR-Lex — Directive (EU) 2025/516 (ViDA)
- FPS Finance (Belgium) — Who must use e-invoicing
- Federal Ministry of Finance (Germany) — E-invoicing FAQ
- AEAT (Spain) — E-invoicing implementation calendar
- Revenue (Ireland) — VAT modernisation timeline
- Chamber of Deputies (Luxembourg) — Bill No. 8815
- Government of the Netherlands — cabinet decision of 11 September 2026
- HM Treasury — Budget 2025 (UK e-invoicing from April 2029)
Rules checked on 20 October 2026. Free tool for information only: it is not legal or tax advice. The rules are checked against the official sources listed on this page; check your own situation before acting.
Frequently asked questions
Which countries already require B2B e-invoices?
Among the countries covered: Italy (since 2019), Belgium (since 1 January 2026) and Greece (large businesses since March 2026, others from November 2026). Germany requires every business to receive e-invoices since 2025 and to issue them from 2027 or 2028.
What is ViDA?
Directive (EU) 2025/516. From 1 July 2030, invoices for supplies between businesses in different EU countries must be structured e-invoices (EN 16931), with digital reporting.
Why are some dates marked 'plan' or 'bill'?
Because no law sets them yet: Ireland's dates come from a Revenue plan, Luxembourg's from Bill No. 8815, the Netherlands' and the UK's from government announcements. They can still change.
My country is not in the list: what applies?
At least the EU ViDA rules from July 2030 for cross-border sales, if you are in the EU. For national rules, check your tax authority.
Further reading
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