> ## Documentation Index > Fetch the complete documentation index at: https://invopop-auto-sync-workflow-templates.mintlify.site/llms.txt > Use this file to discover all available pages before exploring further. # E-invoicing in Europe > Overview of e-invoicing compliance across Europe, where EN 16931 and Peppol provide a common foundation but countries vary widely in compliance models ## Executive summary Europe is the most diverse e-invoicing region in the world. While the EU provides a common legal and technical foundation through **[EN 16931](/compliance/glossary)** and **[EU Directive 2014/55/EU](https://eur-lex.europa.eu/eli/dir/2014/55/oj)**, each country has adopted a different compliance model — from Italy's full clearance system to Belgium and Norway's decentralized Peppol exchange, and France's unique five-corner platform architecture. The **[Peppol](/apps/peppol) network** is the most widely adopted infrastructure, used for B2G invoicing in most EU countries and increasingly mandated for B2B transactions. EN 16931, the European Norm defining the semantic data model for electronic invoices, provides the interoperability backbone. On top of these shared foundations, countries layer their own formats (FatturaPA in Italy, XRechnung in Germany, Factur-X in France) and reporting requirements (SII in Spain, SAF-T in Norway and Portugal, myDATA in Greece). The period from 2026 to 2028 represents the most significant wave of B2B e-invoicing mandates in European history. France, Germany, Belgium, Greece, Poland, and Norway all have major milestones in this window. Looking further ahead, the EU's **VAT in the Digital Age (ViDA)** initiative is expected to introduce harmonized digital reporting requirements across all member states by approximately 2030. ## Common standards and formats ### EN 16931 [EN 16931](/compliance/glossary) is the European Norm that defines the semantic data model for electronic invoices. It acts as the interoperability backbone across all EU member states, ensuring that invoices can be understood regardless of the specific format used. EU Directive 2014/55/EU mandates that all public authorities in the EU must accept e-invoices conforming to EN 16931. ### Peppol The [Peppol network](/apps/peppol) provides the decentralized infrastructure for exchanging electronic documents. Businesses connect through certified Access Points that handle routing and delivery. Peppol is used for B2G invoicing in most EU countries and is becoming the default network for B2B transactions in France, Belgium, and the Nordic countries. ### Country-specific formats While EN 16931 provides the semantic foundation, countries implement it through different syntaxes and extensions: Indicates upcoming GOBL support | Country | B2B | B2G | | ------------------------------------------------------------------ | ---------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------- | | Austria | — | Peppol BIS 3.0
e-Rechnung | | Belgium | Peppol BIS 3.0 | Peppol BIS 3.0 | | Croatia | HR-FISK 2.0 | HR-FISK 2.0 | | Cyprus | — | Peppol BIS 3.0 | | Denmark | Peppol BIS 3.0 | Peppol BIS 3.0
OIOUBL | | Estonia | Peppol BIS 3.0 | Peppol BIS 3.0 | | Finland | Peppol BIS 3.0
Finvoice | Peppol BIS 3.0
Finvoice | | France | Peppol BIS 3.0
Factur-X
UN/CEFACT CII | Peppol BIS 3.0
Factur-X
UN/CEFACT CII | | Germany | XRechnung
ZUGFeRD | XRechnung
Peppol BIS 3.0 | | Greece | myDATA | myDATA
Peppol BIS 3.0 | | Ireland | — | Peppol BIS 3.0 | | Italy | FatturaPA | FatturaPA
Peppol BIS 3.0 | | Lithuania | — | Peppol BIS 3.0 | | Luxembourg | — | Peppol BIS 3.0 | | Netherlands | Peppol BIS 3.0 | Peppol BIS 3.0
SI-UBL 2.0 | | Norway | EHF Billing 3.0
Peppol BIS 3.0 | EHF Billing 3.0
Peppol BIS 3.0 | | Poland | KSeF FA(3) | KSeF FA(3)
Peppol BIS 3.0 | | Portugal | — | Peppol BIS 3.0 | | Sweden | Peppol BIS 3.0 | Peppol BIS 3.0 | ## Compliance models Europe has the widest diversity of compliance models of any region. The same transaction type (B2B) can follow entirely different regulatory architectures depending on the country. **Italy** operates a full [clearance model](/compliance/glossary) through the SDI (Sistema di Interscambio). Every invoice must be submitted to SDI, which validates it and routes it to the buyer. The invoice is only legally valid after SDI approval. This model has been mandatory for all businesses since 2019 and is the closest European equivalent to the Latin American approach. **France** is building a unique architecture where businesses connect through certified **Plateformes Agréées (PAs)**. Each PA looks up the buyer in the state Annuaire directory and routes the invoice to the buyer's PA over Peppol. In parallel, the PA submits the invoice data to a government data concentrator for VAT reporting. This creates a [five-corner model](/compliance/glossary) that integrates e-invoicing and e-reporting into a single flow. **Belgium**, **Norway**, **Denmark**, and **Finland** use the Peppol network as their primary e-invoicing infrastructure. Invoices flow directly between business Access Points without passing through a government clearance hub. Tax authorities receive data through separate reporting mechanisms or plan to add a fifth-corner reporting layer. **Germany** requires XRechnung for B2G (via Peppol) but is transitioning B2B to mandatory structured e-invoice acceptance (January 2025) followed by mandatory issuance (2027-2028). **Portugal** uses the ATCUD validation code system alongside SAF-T reporting. **Greece** combines Peppol for B2G with the myDATA real-time reporting platform. **Spain** layers VERI\*FACTU, TicketBAI, Facturae, and SII across different regions and company sizes. ## Key dates | Country | Milestone | | -------- | ------------------------------------------------------------------------ | | Belgium | B2B Peppol mandatory — January 1, 2026 | | France | B2B mandatory acceptance + large/medium issuance — September 2026 | | France | B2B mandatory issuance for all — September 2027 | | Germany | B2B mandatory e-invoice receipt — January 2025 (already effective) | | Germany | B2B mandatory issuance (turnover more than €800k) — January 2027 | | Germany | B2B mandatory issuance for all — January 2028 | | Greece | Mandatory for companies with revenue more than €1M — February 2026 | | Greece | Mandatory for all businesses — October 2026 | | Norway | B2B mandatory e-invoice sending proposed — January 2028 | | Poland | KSeF mandatory for large taxpayers — February 2026 | | Poland | KSeF mandatory for others — April 2026; micro-enterprises — January 2027 | | Portugal | B2B ATCUD/QR mandatory — January 1, 2026 | | Spain | VERI\*FACTU mandatory for businesses — January 1, 2027 | The 2026-2028 window is the critical period for European e-invoicing. Nearly every country is implementing or expanding B2B mandates during this time. ### VAT in the Digital Age (ViDA) Looking beyond individual country mandates, the EU's **ViDA** initiative aims to introduce harmonized Digital Reporting Requirements (DRRs) across all member states. Expected around 2030, ViDA will likely require real-time or near-real-time digital reporting based on EN 16931. Several countries — notably Germany — are explicitly designing their current systems with ViDA alignment in mind. ## Invopop countries in this region Peppol BIS 3.0, B2B mandate January 2026 Peppol / eRačun Peppol BIS 3.0, e-bookkeeping Peppol BIS 3.0 Peppol five-corner model, PA platforms XRechnung / ZUGFeRD, B2B phased 2025-2028 EN 16931, myDATA reporting Transitioning to Peppol SDI clearance model, FatturaPA Peppol BIS Billing 3.0, SAF-T KSeF, phased mandate 2026-2027 ATCUD/QR validation, SAF-T Transitioning to Peppol VERI\*FACTU, TicketBAI, Facturae, SII