Aller au contenu

D2F European Compliance Map

La normativa europea, leggibile e operativa.

Una mappa pubblica degli obblighi di fatturazione elettronica, trasmissione, reporting e prova. Ogni scheda indica la fonte ufficiale e la data di verifica.

FRLive transition

France

B2B reception for all; issuance/reporting phased by company size. B2G remains on Chorus Pro.

Date chiave
1 September 2026
Formati
Factur-X · UBL · CII
Apri scheda →
DEMandatory transition

Germany

Domestic businesses must receive structured invoices; mandatory issuance is phased by turnover through 2028.

Date chiave
2027–2028 issuance phases
Formati
XRechnung · ZUGFeRD · EN 16931
Apri scheda →
BEMandatory

Belgium

Structured e-invoicing is compulsory for in-scope transactions between Belgian VAT-liable enterprises.

Date chiave
1 January 2026
Formati
Peppol BIS Billing 3.0 · EN 16931
Apri scheda →
ITMandatory

Italy

Domestic B2B, B2C and B2G invoices are exchanged through the national system, subject to statutory exceptions.

Date chiave
In force
Formati
FatturaPA XML
Apri scheda →
ESEvolving rollout

Spain

B2G uses FACe/Facturae; invoicing-system integrity and VERI*FACTU obligations depend on the applicable taxpayer and software timeline.

Date chiave
Track by taxpayer and software scope
Formati
Facturae · VERI*FACTU records
Apri scheda →
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.

Date chiave
1 February / 1 April 2026
Formati
FA(3) structured invoice
Apri scheda →
RSMandatory

Serbia

Public- and private-sector subjects use SEF according to the Serbian e-invoicing law and current rulebook.

Date chiave
In force
Formati
UBL 2.1 profiles
Apri scheda →

Informazioni di orientamento, non consulenza legale. I Country Pack operativi sono versionati e qualificati separatamente.

Connect once. Comply everywhere. Prove everything.

D2F Business · Finance · Regulatory

D2F expert call →