Skip to main content

E-invoices by country

Formfeed makes the file: a ZUGFeRD / Factur-X invoice whose XML follows EN 16931, validated before it is delivered (see E-invoices). Whether that file is everything a country asks for depends on the country. Most mandates also say how an invoice travels: through a Peppol access point, an approved platform or the tax authority's own system. Formfeed is none of these. Where a mandate asks for one, Formfeed makes the file that you or your provider send, or, where the country asks for another format, nothing that counts.

Checked on 9 October 2026

A summary of the rules as their sources published them on that day, with a source for each row. It is no legal or tax advice, and dates move: what counts is the source.

At a glance​

CountryMandate between businessesWhat satisfies itFormfeed's file
GermanyReceiving since 1 January 2025; issuing from 1 January 2027 above €800,000 of turnover in the previous year, from 1 January 2028 for allAny EN 16931 format, ZUGFeRD from 2.0.1 included except its profiles MINIMUM and BASIC WL, by any channel, e-mail tooThe file it asks for: both profiles qualify, and you send it as you send invoices today
FranceSince 1 September 2026 all businesses receive, large and intermediate-sized ones (ETI) issue; small and medium-sized businesses (PME) and micro-enterprises issue from 1 September 2027Factur-X, UBL or CII in the profile EN 16931 or EXTENDED-CTC-FR, through an approved platform (plateforme agréée)The file, in en16931 with France's statements; your platform transmits it
BelgiumSince 1 January 2026Structured e-invoices, by default Peppol BIS through an access point; another format where buyer and seller agree on it in writingThe file only under such an agreement: Peppol BIS is UBL, which Formfeed does not write
PolandSince 1 February 2026 for businesses with sales above PLN 200 million in 2024, since 1 April 2026 for the restThe FA(3) XML, issued through the state's KSeFNot covered
ItalySince 2019FatturaPA through the state's SdINot covered
RomaniaSince 2024The Romanian CIUS uploaded to the state's RO e-FacturaNot covered
CroatiaSince 1 January 2026The Croatian CIUS through an access point, with fiscalisationNot covered
GreeceIn phases during 2026Through a licensed provider or the tax authority's own applications, reported to myDATANot covered
SpainFrom 6 October 2027 above €8 million of turnover, from 6 October 2028 for allThrough a private platform, or the tax agency's public solution, which takes UBL onlyNot covered
SlovakiaFrom 1 January 2027Peppol BIS through a certified providerNot covered: Peppol BIS is UBL
NorwayIssuing from 1 January 2027 where the buyer can receiveEHF, the Norwegian Peppol BISNot covered: Peppol BIS is UBL
Latvia, SloveniaFrom 1 January 2028Latvia: Peppol BIS, reported to the tax authority. Slovenia: e-SLOG or an EN 16931 syntax through a provider, Peppol or a direct exchangeNot covered
Luxembourg, Netherlands, Ireland, United KingdomIn a bill or announced, for 2028 to 2030Structured EN 16931 invoices, mostly over PeppolNothing required yet
Austria, Switzerland, Denmark, Sweden, Finland, Czechia and the other EU statesNo mandate between businessesWhatever buyer and seller agree onThe file, where the buyer accepts it

Across borders, the EU's VAT in the Digital Age package makes structured e-invoices the rule for supplies between businesses in different member states from 1 July 2030, with every transaction reported.

What it means for your invoices​

  • Germany. A Formfeed e-invoice in either profile is in a format the mandate accepts. Sending it and archiving it stay with you. The validator's report, kept beside the invoice, records the check.
  • France. Render in en16931; basic is refused for an invoice between two French businesses. Hand the file to your approved platform, which transmits it and reports to the tax authority.
  • Countries that run on Peppol. Their mandates ask for Peppol BIS, which is UBL. Formfeed writes CII inside a PDF, so its file serves there only where buyer and seller agree on it.
  • Countries with a state system. Italy, Poland and Romania take every invoice into a national system in a national format, and Croatia and Greece route them through accredited intermediaries that report to the tax authority. Formfeed writes none of these formats and submits nothing.

Sources​