FRLive transition
France
B2B reception for all; issuance/reporting phased by company size. B2G remains on Chorus Pro.
- Key dates
- 1 September 2026
- Formats
- Factur-X · UBL · CII
D2F European Compliance Map
European regulation, made readable and operational.
A public map of e-invoicing, transmission, reporting and evidence obligations. Every profile links to an official source and shows its verification date.
DEMandatory transition
Germany
Domestic businesses must receive structured invoices; mandatory issuance is phased by turnover through 2028.
- Key dates
- 2027–2028 issuance phases
- Formats
- XRechnung · ZUGFeRD · EN 16931
BEMandatory
Belgium
Structured e-invoicing is compulsory for in-scope transactions between Belgian VAT-liable enterprises.
- Key dates
- 1 January 2026
- Formats
- Peppol BIS Billing 3.0 · EN 16931
ITMandatory
Italy
Domestic B2B, B2C and B2G invoices are exchanged through the national system, subject to statutory exceptions.
- Key dates
- In force
- Formats
- FatturaPA XML
ESEvolving rollout
Spain
B2G uses FACe/Facturae; invoicing-system integrity and VERI*FACTU obligations depend on the applicable taxpayer and software timeline.
- Key dates
- Track by taxpayer and software scope
- Formats
- Facturae · VERI*FACTU records
PLMandatory
Poland
Receipt became mandatory from 1 February 2026; issuance started for the largest taxpayers in February and most others in April, with a limited micro-business transition to 2027.
- Key dates
- 1 February / 1 April 2026
- Formats
- FA(3) structured invoice
RSMandatory
Serbia
Public- and private-sector subjects use SEF according to the Serbian e-invoicing law and current rulebook.
- Key dates
- In force
- Formats
- UBL 2.1 profiles
Scoping information — not legal advice. Operational D2F Platform Country Packs are versioned and qualified separately.
Connect once. Comply everywhere. Prove everything.
D2F Business · Finance · Regulatory