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 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. See what Beliq does and does not do.
Germany
| 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 except those under the small-business scheme (Kleinunternehmer). |
Paper invoices, and PDF invoices where the recipient consents, stay permitted for every business through 31 December 2026, and through 31 December 2027 for businesses with prior-year turnover up to EUR 800,000. Non-conforming EDI stays permitted through 31 December 2027 where the recipient consents (§ 27 Abs. 38 Nr. 3 UStG). In every phase, among other cases, invoices for supplies under the small-business scheme (§ 19 UStG), invoices up to EUR 250 gross and tickets need not be e-invoices. The European Commission country page says the 2028 date extends to all remaining businesses, so it is not the source here.
Last verified against the German Federal Ministry of Finance (BMF) e-invoicing FAQ (as of March 2026) and § 27 Abs. 38 UStG on 20 October 2026. Official source.
France
| 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's reform calendar on impots.gouv.fr (updated 16 January 2026) and the European Commission eInvoicing country page on 19 September 2026. Official source.
Belgium
| Date | What changes |
|---|---|
| 1 January 2026 | Issuing and receiving structured e-invoices is mandatory for domestic B2B. |
| 2028 | Planned: near-real-time reporting of invoice data to the tax administration, by the supplier and the customer alike. |
A three-month penalty tolerance ran to 31 March 2026 and has now passed. The 2028 e-reporting layer is not law yet: it comes from the federal coalition agreement, and the draft law the Council of Ministers approved on 18 July 2026 is still with the Data Protection Authority and the Council of State. That announcement names no start date, so 2028 is the year the authority gives and not a fixed day.
Last verified against the Belgian federal e-invoicing portal einvoice.belgium.be (the tolerance notice of 18 December 2025 and the e-reporting FAQ) and the Council of Ministers' press release of 18 July 2026 on the e-reporting draft law on 20 September 2026. Official source.
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
| Date | What changes |
|---|---|
| 12 June 2019 | Under S.I. No. 258 of 2019, central government contracting authorities must receive and process EN 16931 e-invoices; sub-central authorities and contracting entities follow from 18 April 2020. |
| 1 November 2028 | VAT-registered large corporates (those in Revenue's Large Corporates Division on 1 January 2027) must issue e-invoices for domestic B2B supplies and report data from them to Revenue in real time; every business must be able to receive e-invoices. |
| 1 November 2029 | Issuing and real-time reporting extend to VAT-registered businesses in cross-border EU B2B trade under the zero-rate (goods) or reverse-charge (services) VAT arrangements, and to businesses in Revenue's Large Corporates Division on 1 January 2028. |
Revenue phases the B2B rollout: large corporates from 1 November 2028, VAT-registered businesses in intra-EU trade and those in the Large Corporates Division on 1 January 2028 from 1 November 2029, and the EU ViDA cross-border obligation from 1 July 2030. The 2028 and 2029 dates are set out in the Finance (No. 2) Bill 2026, which was still going through the Oireachtas when read on 22 October 2026.
Last verified against the European Union (Electronic Invoicing in Public Procurement) Regulations 2019 (S.I. No. 258 of 2019, made 12 June 2019 and in operation from that day under section 16(3) of the Interpretation Act 2005) on irishstatutebook.ie, the Office of the Revenue Commissioners' Implementation of eInvoicing in Ireland, 2026 Update (published 21 October 2026), its eInvoicing Hub (the Implementation phases and Large Corporates Phase One pages), and the Finance (No. 2) Bill 2026 on oireachtas.ie on 22 October 2026. Official source.
Netherlands
| Date | What changes |
|---|---|
| 18 April 2019 | Every contracting authority, central and decentral alike, must be able to receive and process EN 16931 e-invoices, under the law of 20 December 2017 that transposed the EU e-invoicing directive. |
| 1 July 2030 | EU ViDA makes structured e-invoicing and digital reporting mandatory for intra-EU B2B. Planned, not law yet: the cabinet extends mandatory e-invoicing to domestic B2B on the same date. |
| 1 July 2031 | Planned, not law yet: businesses report a selection of data from their domestic B2B e-invoices to the Belastingdienst. |
Domestic B2B e-invoicing is voluntary today and needs the recipient's agreement. The 2030 and 2031 domestic dates are a cabinet decision announced to parliament on 11 September 2026, not law: a draft bill goes to internet consultation in autumn 2026 and to the Tweede Kamer before the 2027 summer recess. Businesses under the small-business scheme (KOR) are exempt from the domestic obligation. Which network domestic e-invoices must travel over is not decided yet; research the government commissioned advised prescribing Peppol.
Last verified against the State Secretary for Finance's letter to parliament of 11 September 2026 on e-invoicing and reporting, the law of 20 December 2017 (Staatsblad 2018, 1) with its commencement decree (Staatsblad 2018, 216), the Belastingdienst's invoicing guidance, and Council Directive (EU) 2025/516 (ViDA) for the cross-border date on 23 September 2026. Official source.
Slovenia
| Date | What changes |
|---|---|
| 1 January 2015 | Under ZOPSPU as amended by ZOPSPU-A, budget users must receive invoices only in electronic form, as e-invoices through UJP. |
| 1 April 2027 | ZIERDED's chapter on e-route providers (Articles 12 to 17) applies: the rules on entry into UJP's register of e-route providers, removal from it and the providers' duties on service quality. The register itself is set up on 1 October 2027. |
| 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, the 1 April 2027 start of the rules on e-route providers and the 1 October 2027 register come from ZIERDED, adopted on 23 October 2025 and published in Uradni list RS 85/2025. The 1 January 2015 date comes from Article 27 of ZOPSPU-A, the 2013 amendment to the Act on payment services for budget users (ZOPSPU); the duty stands today in Article 28 of ZOPSPU-1, the act that replaced it in 2016.
Last verified against the enacted ZIERDED text in the Slovenian official gazette (Uradni list RS 85/2025 of 6 November 2025), Article 28 for the 1 January 2028 application date and the 1 April 2027 date of its Chapter 4, and Article 26 for the 1 October 2027 provider list; ZOPSPU-A (Uradni list RS 111/2013), Article 27, for the 1 January 2015 start of the budget users' duty, and Article 28 of ZOPSPU-1 (Uradni list RS 77/2016) for that duty as it stands on 23 October 2026. Official source.
Sweden
| Date | What changes |
|---|---|
| 1 April 2019 | Under Act 2018:1277, contracting authorities and entities must receive and process EN 16931 e-invoices, and suppliers must send them for procurements started from this date, unless the parties agree on another standard. |
| 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 Act on electronic invoices as a result of public procurement (SFS 2018:1277) on riksdagen.se, the Swedish government's inquiry directive Dir. 2026:9 of 5 February 2026, which reports by 30 November 2027, and Council Directive (EU) 2025/516 (ViDA) for the cross-border date on 22 October 2026. Official source.
Denmark
| Date | What changes |
|---|---|
| 2005 | Public-sector e-invoicing goes live over NemHandel, later aligned to EN 16931. |
| 1 July 2024 | Businesses that must file an annual report under årsregnskabsloven § 3, stk. 1, and use a registered standard bookkeeping system (which must be able to send and receive structured e-invoices) must keep their books digitally, for the first financial year starting on or after this date. |
| 1 January 2025 | The same duty for those businesses on a non-registered (custom or in-house) bookkeeping system, for the first financial year starting on or after this date. |
| 1 January 2026 | The duty extends to businesses with no annual-report obligation under årsregnskabsloven § 3, stk. 1, whose net turnover exceeded DKK 300,000 in two consecutive income years. The registered/non-registered split does not apply to this group. |
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 on a registered standard system from 1 July 2024 and on a non-registered system from 1 January 2025, then businesses with no annual-report obligation whose net turnover exceeded DKK 300,000 in two consecutive income years from 1 January 2026. Denmark is pursuing capability-by-default rather than a hard B2B mandate. BEK nr 811 af 22/09/2026, in force since 29 September 2026, adds requirements for registered standard bookkeeping systems. From 1 March 2027 a provider must have each business customer confirm its identity with MitID. A customer that is not yet enrolled for e-invoicing over NemHandel is then told that it will be enrolled unless it declines within four weeks. The system must also show a user who invoices by hand when the recipient is in the NemHandel register and can take an e-invoice. The order binds system providers rather than the bookkeeping-obliged businesses whose dates this timeline tracks, so it carries no milestone here. On formats, Erhvervsstyrelsen announced on 14 January 2026 that there will be no OIOUBL 3.0, and its document strategy of 5 March 2026 keeps OIOUBL 2.1 until NemHandel moves invoices and credit notes to Nemhandel BIS 4, a Peppol BIS 4 format with Danish extensions, which it plans for 2028 to 2029.
Last verified against BEK nr 1342 af 24/11/2023, BEK nr 297 af 20/03/2025 and BEK nr 811 af 22/09/2026 in the Danish gazette, Erhvervsstyrelsen's guidance Ikke-registrerede digitale bogføringssystemer (last updated 11 February 2026), its NemHandel notice of 14 January 2026 that there will be no OIOUBL 3.0, and its Strategi for dokumentstandard for e-faktura i Nemhandel (5 March 2026) on 7 October 2026. Official source.
United Kingdom
| Date | What changes |
|---|---|
| April 2014 | The NHS eProcurement Strategy makes GS1 and Peppol adoption mandatory for NHS providers and their suppliers through conditions of contract, ahead of any general mandate. Acute trusts had to adopt a board-approved GS1 and Peppol plan during the 2014/15 financial year. |
| 18 April 2019 | Central government contracting authorities must accept and process an undisputed electronic invoice that meets the European standard. This is a duty to receive, not a duty to issue. |
| 18 April 2020 | The same duty to receive extends to sub-central contracting authorities and utilities. |
| 1 April 2029 | VAT-registered persons, public bodies included, must issue VAT invoices as e-invoices and be able to receive them, unless a specific exemption applies; the exemptions are to be limited, among them one for digitally excluded persons. A body that is not VAT-registered but needs VAT invoices, such as some public bodies, will receive them as e-invoices too. Sales to consumers and cross-border supplies need no e-invoice, because they need no VAT invoice. Real-time reporting is explicitly not part of the 2029 launch. |
Pre-confirmation, and not law yet. HMRC and the Department for Business and Trade published the implementation roadmap at Budget 2026 on 28 October 2026. It lists two points as already decided: e-invoicing for VAT invoices from 1 April 2029, and Peppol as the UK's core interoperability framework. The rest is scheduled rather than settled: a public technical consultation on the UK standards in Spring 2027; publication of the key requirements, including scope, exclusions, standards, guidance, business identifiers and service-provider requirements, between October 2027 and April 2028; and a decision on whether the UK needs its own Peppol Authority Specific Requirements. HMRC will become the UK Peppol Authority, a role that today sits within NHS Supply Chain, at a time not yet set. The enabling powers go into Finance Bill 2026-27, which the roadmap expects to become law in Spring 2027; the detailed rules follow in secondary legislation that may not be finished until Autumn 2028 or early 2029. The consultation response keeps real-time reporting out of the 2029 launch and says the government's work has focused on a decentralised model; it does not fix the corner model, which respondents discussed as four-corner or five-corner, and the roadmap does not either, so read four-corner as the expectation that follows from Peppol rather than a decision the government has published. HMRC's separate consultation on e-invoicing digital reporting, open until 20 January 2027, says any such reporting would be separate from the 2029 requirements, and takes no decision. The Budget itself puts no obligation on a taxpayer, so it carries no milestone here.
Last verified against the Public Procurement (Electronic Invoices etc.) Regulations 2019 (SI 2019/624) on legislation.gov.uk and the Department of Health NHS eProcurement Strategy (April 2014) for the 2014, 2019 and 2020 milestones, read on 20 September 2026, and for the rest HMRC and the Department for Business and Trade's Roadmap for e-invoicing implementation (28 October 2026), HMRC's tax information note E-invoicing requirements (28 October 2026), HMRC's consultation E-invoicing digital reporting (28 October 2026) and the gov.uk e-invoicing consultation response (updated 26 November 2025) on 30 October 2026. Official source.
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.