E-invoicing will become mandatory September 2026 for Large Companies, year later for small businesses
Several updates regarding the implementation of the e-invoicing reform:
- Public Platform Availability
- A public platform (the PPF) will be available to support the transition to mandatory e-invoicing and e-reporting.
- External Specifications Publication
- Technical Specifications will be published on June 19, 2024, providing essential guidelines for businesses to comply with the new requirements.
- 2025: Large-scale Pilot
- A large-scale pilot program will be conducted throughout the year.
Go Live Dates:
September 2026: Mandatory E-invoicing and E-reporting for Large and Medium-sized Companies
- All businesses must be capable of accepting e-invoices.
- Mandatory B2B e-invoicing and e-reporting will apply to large and medium-sized companies (those with more than 250 employees and exceeding either €50 million turnover or €43 million balance sheet).
- There is an option to extend the deadline by an additional 3 months to December 2026.
September 2027: E-invoicing and E-reporting for Small Businesses
- Mandatory e-invoicing and e-reporting will apply to small businesses below the aforementioned thresholds.
- There is an option to extend the deadline by an additional 3 months to December 2027.
