Country Guides

Mandate calendar

The dates that matter for EU B2B e-invoicing, per country, each with the authority it was checked against and the date Beliq last confirmed it.

This is Beliq’s dated source of truth for EU B2B e-invoicing mandates; the country guides listed here render from it. Every entry carries the authority it was checked against and the date it was last confirmed. Mandate dates move, so treat the stamp as a freshness signal and re-confirm against the linked authority before you rely on a date.

Beliq builds and validates the compliant file for each mandate below. Today, sending it over Peppol, through a certified platform, or to a national portal is a separate step your Access Point, platform, or ERP handles; managed delivery is in build, targeting Q4 2026 and subject to certification. See what Beliq does and does not do.

Germany

Formats: XRechnung and ZUGFeRD 2.x, both EN 16931 profiles.
Ruleset beliq pins to: KoSIT (XRechnung) and FeRD (ZUGFeRD); CEN for the EN 16931 core.
Transmission: Sent point-to-point or over Peppol by your ERP or Access Point. beliq builds and validates the file; you send it.

Date	What changes
1 January 2025	Every domestic business must be able to receive an EN 16931 e-invoice.
1 January 2027	Issuing becomes mandatory for businesses with prior-year turnover above EUR 800,000.
1 January 2028	Issuing becomes mandatory for all remaining domestic businesses.

Paper and PDF invoices (with the recipient's consent) and non-conforming EDI stay permitted through 31 December 2027.

Last verified against the German Federal Ministry of Finance (BMF) and the European Commission eInvoicing country page, cross-checked against the June 2026 confirmation that the 2027 date is unchanged on 24 August 2026. Official source.

Full Germany guide

France

Formats: Factur-X (hybrid PDF), plus CII and UBL, all EN 16931.
Ruleset beliq pins to: FNFE-MPE and FeRD (Factur-X); CEN for the EN 16931 core.
Transmission: Exchanged through a certified platform (Plateforme Agreee, PA). beliq builds and validates the file; a certified platform transmits it.

Date	What changes
1 September 2026	All businesses must be able to receive; large enterprises and mid-caps (ETI) must issue and e-report.
1 September 2027	Small and medium enterprises (PME) and micro-enterprises (TPE) must issue and e-report.

The 1 September 2026 and 2027 calendar was reconfirmed in April 2025; a further delay was rejected. Dates can still move by decree, so re-confirm against DGFiP before relying on them.

Last verified against DGFiP / AIFE and the European Commission eInvoicing country page on 24 August 2026. Official source.

Full France guide

Belgium

Formats: Peppol BIS Billing 3.0 (UBL), EN 16931. No national CIUS.
Ruleset beliq pins to: OpenPeppol (Peppol BIS 3.0); CEN for the EN 16931 core.
Transmission: Exchanged over the Peppol network through a certified Access Point (bring your own connector). beliq builds and validates the file; your Access Point sends it.

Date	What changes
1 January 2026	Issuing and receiving structured e-invoices is mandatory for domestic B2B.
1 January 2028	Near-real-time e-reporting is added on the Peppol 5-corner model.

A three-month penalty tolerance ran to 31 March 2026 and has now passed.

Last verified against FPS Finance and the European Commission eInvoicing country page, including the Royal Decree of 8 July 2025 penalty scale and the tolerance window that closed on 31 March 2026 on 24 August 2026. Official source.

Full Belgium guide

More markets Beliq covers

Beliq builds and validates for these markets too. Their B2B timelines sit further out than the three above, and in some the current obligation is a public-sector receive mandate rather than a general B2B one. The United Kingdom is listed as pre-confirmation: the mandate year is set, but the detailed standards are still pending.

Ireland

Formats: Peppol BIS Billing 3.0 (UBL), EN 16931. No country-wide national CIUS; sector-specific CIUSes cover parts of the public sector.
Ruleset beliq pins to: OpenPeppol (Peppol BIS 3.0); CEN for the EN 16931 core.
Transmission: Carried over the Peppol network through a certified Access Point (bring your own connector). beliq builds and validates the file; your Access Point sends it.

Date	What changes
12 June 2019	Public-sector bodies must be able to receive and process EN 16931 e-invoices over Peppol.
November 2028	Large VAT-registered corporates must issue B2B e-invoices with real-time digital reporting; every business must be able to receive.

The B2B rollout is phased under the Revenue.ie VAT Modernisation roadmap (October 2025): large corporates from November 2028, all VAT-registered businesses in intra-EU trade from November 2029, and full convergence with EU ViDA in July 2030.

Last verified against the Office of the Revenue Commissioners' VAT Modernisation eInvoicing roadmap (October 2025, reconfirmed 2026) and the European Commission eInvoicing country page on 24 August 2026. Official source.

Full Ireland guide

Netherlands

Formats: Peppol BIS Billing 3.0 (UBL), EN 16931, with the national NLCIUS (SI-UBL 2.0) overlay.
Ruleset beliq pins to: OpenPeppol (Peppol BIS 3.0) and the Nederlandse Peppolautoriteit (NLCIUS); CEN for the EN 16931 core.
Transmission: Carried over Peppol through a certified Access Point, or via Digipoort (operated by Logius) for high-volume public-sector flows. beliq builds and validates the file; your Access Point or gateway sends it.

Date	What changes
2019	Public-sector bodies must be able to receive EN 16931 e-invoices; central government has required them since 2017.
1 July 2030	EU ViDA introduces mandatory structured e-invoicing and digital reporting for cross-border B2B.

There is no domestic B2B e-invoicing mandate today; B2B e-invoicing is voluntary and needs the recipient's agreement. The next hard date is the EU ViDA cross-border obligation.

Last verified against the European Commission eInvoicing Netherlands country page and the Aanbestedingswet central-government obligation of 1 January 2017 on 24 August 2026. Official source.

Full Netherlands guide

Slovenia

Formats: The domestic e-SLOG 2.0 standard and EN 16931 syntaxes such as Peppol BIS Billing 3.0 (UBL); ZIERDED also allows other formats the parties agree on.
Ruleset beliq pins to: OpenPeppol (Peppol BIS 3.0) and GZS/ePOS (e-SLOG 2.0); CEN for the EN 16931 core.
Transmission: Carried over Peppol or through a registered e-route provider (bring your own connector). beliq builds and validates the file; your provider sends it.

Date	What changes
1 January 2015	Public-sector bodies must be able to receive e-invoices through UJP.
1 October 2027	The official register of e-route providers is due.
1 January 2028	Structured B2B e-invoicing becomes mandatory; paper B2B invoices are no longer accepted.

The 1 January 2028 mandate and the 1 October 2027 provider-list date come from ZIERDED, adopted on 23 October 2025 and published in Uradni list RS 85/2025. The European Commission country page still shows the superseded draft date, so it is not the source here.

Last verified against the enacted ZIERDED text in the Slovenian official gazette (Uradni list RS 85/2025) and the Slovenian National eBusiness Centre on 24 August 2026. Official source.

Full Slovenia guide

Sweden

Formats: Peppol BIS Billing 3.0 (UBL), EN 16931. No national CIUS.
Ruleset beliq pins to: OpenPeppol (Peppol BIS 3.0); CEN for the EN 16931 core.
Transmission: Carried over the Peppol network through a certified Access Point (bring your own connector). beliq builds and validates the file; your Access Point sends it.

Date	What changes
1 November 2019	Public-sector bodies must be able to receive EN 16931 e-invoices over Peppol.
1 July 2030	EU ViDA introduces mandatory structured e-invoicing and digital reporting for cross-border B2B.

There is no domestic B2B e-invoicing mandate today; a government inquiry into one was launched in February 2026 and reports in November 2027. The next hard date is the EU ViDA cross-border obligation.

Last verified against the European Commission eInvoicing Sweden country page and the Swedish government's 5 February 2026 inquiry directive, reporting by 30 November 2027 on 24 August 2026. Official source.

Full Sweden guide

Denmark

Formats: Peppol BIS Billing 3.0 (UBL) and EN 16931; the legacy domestic OIOUBL format also circulates over NemHandel.
Ruleset beliq pins to: OpenPeppol (Peppol BIS 3.0); CEN for the EN 16931 core.
Transmission: Carried over NemHandel or the Peppol network through a certified Access Point (bring your own connector). beliq builds and validates the file; your Access Point or gateway sends it.

Date	What changes
2005	Public-sector e-invoicing goes live over NemHandel, later aligned to EN 16931.
1 July 2024	Businesses that file annual reports must keep their books in a registered digital bookkeeping system able to send and receive structured e-invoices.
1 January 2026	The digital-bookkeeping requirement extends to smaller (class A) businesses above a turnover threshold, on a registered system.
1 July 2026	The final phase: businesses on custom or in-house systems must comply. Entities already on a registered system are enrolled in the NemHandel register to receive structured e-invoices unless they opt out.

The Bookkeeping Act (Bogføringsloven) requires a digital bookkeeping system capable of structured e-invoicing; it is not an obligation to actually exchange B2B e-invoices. The phase-in is complete: annual-report filers from 2024, class A businesses above the turnover threshold on 1 January 2026, and custom or in-house systems on 1 July 2026. Denmark is pursuing capability-by-default rather than a hard B2B mandate — NemHandel registration is now opt-out, and a consultation that closed on 17 August 2026 proposed making software providers enrol their business customers by default. Re-confirm the current thresholds and the outcome of that consultation with Erhvervsstyrelsen.

Last verified against Erhvervsstyrelsen (the Danish Business Authority) on the completed Bookkeeping Act phase-in and the NemHandel opt-out registration, and the European Commission eInvoicing Denmark country page on 24 August 2026. Official source.

Full Denmark guide

United Kingdom

Formats: Expected to be Peppol BIS Billing 3.0 (UBL) on the four-corner model, but not yet legally confirmed.
Ruleset beliq pins to: OpenPeppol (Peppol BIS 3.0), on the pre-publication assumption; CEN for the EN 16931 core.
Transmission: Expected to run over the Peppol network through a certified Access Point (bring your own connector). beliq builds and validates the file; your Access Point sends it.

Date	What changes
March 2022	NHS England runs a mandatory Peppol e-invoicing programme, ahead of any general mandate.
April 2029	Structured e-invoicing becomes mandatory for all VAT invoices in B2B and B2G. Real-time reporting is explicitly not part of the 2029 launch.

Pre-confirmation. HMRC's Tax Update 2026 (23 June 2026) named April 2029 and confirmed Peppol as the core interoperability network on a decentralised four-corner model, without e-reporting at launch. The detailed standards and business-rule pack are still pending: HMRC and the Department for Business and Trade publish the implementation roadmap at Budget 2026, and the UK national requirements and any CIUS are being drafted by an OpenPeppol UK Working Group. The format and CIUS are expected rather than legally fixed.

Last verified against HMRC's Tax Update 2026 (23 June 2026) and the gov.uk e-invoicing consultation response on 24 August 2026. Official source.

Full United Kingdom guide

Countries not yet listed

Some markets with e-invoicing reforms are not listed here yet, either because the mandate detail is not settled or because Beliq does not pin their ruleset end to end. The clearance-model markets (Italy, Spain, Romania, Poland) are the main examples. If you need one that is not listed, start with the quickstart or ask us where it stands.