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Deadlines

E-invoicing mandates by country: every deadline in one calendar

Every B2B e-invoicing deadline for Germany, France and Belgium plus the EU's ViDA package, in one table by date, with what has passed and what is next.

Last checked: 4 min read8 official sources

In short

  1. Germany: receiving since 1 January 2025; issuing from 1 January 2027 (turnover above €800,000) or 1 January 2028.
  2. France: receiving for all since 1 September 2026; issuing and e-reporting for SMEs and micro-businesses from 1 September 2027.
  3. Belgium: Peppol e-invoicing for B2B since 1 January 2026; the tolerance periods ended in March and June 2026.
  4. EU: ViDA makes intra-EU B2B e-invoicing and digital reporting mandatory from 1 July 2030.

E-invoicing rules in Europe are national, so each country has its own calendar. This page puts the dates for Germany, France and Belgium, plus the EU-wide ViDA package, into one table sorted by date.

Dates before 14 November 2026 are marked "Passed": the obligation already applies. "Upcoming" dates are set in law or official guidance. "Draft" means planned but not yet law.

All deadlines by date

Date Country What applies Status
27 Nov 2020 Germany E-invoices to federal authorities (B2G, ERechV) Passed
1 Mar 2024 Belgium E-invoices for public contracts published after this date (B2G) Passed
1 Jan 2025 Germany All businesses established in Germany must be able to receive e-invoices Passed
11 Mar 2025 EU ViDA directive adopted Passed
1 Jan 2026 Belgium Structured e-invoices (Peppol) for domestic B2B: issue and receive Passed
31 Mar 2026 Belgium General penalty tolerance ends Passed
30 Jun 2026 Belgium Self-billing tolerance ends Passed
1 Sep 2026 France All businesses established in France must receive e-invoices via an approved platform Passed
1 Sep 2026 France Large companies, mid-caps and VAT groups issue e-invoices and e-report Passed
31 Dec 2026 Germany Last day to issue paper or PDF invoices for 2025 and 2026 supplies Upcoming
1 Jan 2027 Germany Issuing mandatory if 2026 turnover exceeded €800,000 Upcoming
1 Sep 2027 France SMEs and micro-businesses issue e-invoices and e-report Upcoming
1 Sep 2027 France Non-established businesses liable under reverse charge e-report (all sizes) Upcoming
31 Dec 2027 Germany End of the extension for turnover up to €800,000 and for non-compliant EDI Upcoming
1 Jan 2028 Germany Issuing mandatory for all businesses in scope Upcoming
1 Jan 2028 Belgium Near-real-time B2B e-reporting Draft
1 Jul 2030 EU ViDA: intra-EU B2B e-invoicing and digital reporting Upcoming
1 Jan 2035 EU ViDA: national systems must converge with the EU model Upcoming

Germany: receive since 2025, issue from 2027 or 2028

Germany started with receiving: since 1 January 2025, every business established in Germany must accept EN 16931 e-invoices, and an e-mail inbox is enough. Issuing follows turnover. If total turnover in 2026 exceeded €800,000, e-invoices are mandatory for supplies from 1 January 2027; everyone else follows on 1 January 2028.

The obligation applies only when both parties are established in Germany, and there is no platform or e-reporting. No postponement has been enacted as of 14 November 2026, although the crafts federation is lobbying for one. Details: Germany e-invoicing guide.

Watch out

31 December 2026 matters for German invoices sent in arrears. A supply made in December 2026 but invoiced in January 2027 falls into a literal gap in § 27 (38) UStG. Ask a tax adviser or invoice before year end.

France: a platform-based system since September 2026

France switched on its reform on 1 September 2026. All VAT-registered businesses established in France must receive e-invoices through an approved platform (PA). Large companies, mid-caps and VAT groups have issued e-invoices and transmitted e-reporting data since that day. SMEs and micro-businesses, including micro-entrepreneurs, follow on 1 September 2027.

Size is fixed on the last financial year closed before 1 January 2025. A delay of the SME stage to 1 December 2027 at the latest is mentioned in some sources, but no decree has been issued. Details: France e-invoicing guide.

Belgium: Peppol for all B2B since January 2026

Belgium had no phasing: since 1 January 2026, all VAT-registered businesses established in Belgium issue and receive structured e-invoices for domestic B2B sales, normally over Peppol. The FPS Finance did not fine good-faith businesses until 31 March 2026 (self-billing until 30 June 2026). Both tolerances have ended, and fines now run from €1,500 to €5,000.

E-reporting from 1 January 2028 is in the federal coalition agreement but must still be passed into Belgian law. Details: Peppol Belgium guide.

EU: ViDA from 2030

The VAT in the Digital Age (ViDA) package was adopted on 11 March 2025. Since it entered into force, member states may introduce domestic e-invoicing mandates without asking the EU for permission. From 1 July 2030, cross-border B2B transactions within the EU become subject to mandatory e-invoicing to the EN 16931 standard and near-real-time digital reporting. Existing national systems must converge with the EU model by 1 January 2035.

ViDA does not change today's domestic answers for Germany, France or Belgium. All three describe their systems as compatible with it.

How to use this calendar

Find the rows for every country where you are established, then check what applies to your size and activity. The requirements checker does this for you in a few questions. To make sure your invoices pass the official rules before the deadline, use the free e-invoice validator.

We re-check these dates against official sources before every update. This page is information, not tax advice.

Questions people ask

Which countries have mandatory B2B e-invoicing in 2026?

Among the three countries we cover, Belgium has required structured B2B e-invoices since 1 January 2026, Germany has required businesses to receive them since 1 January 2025, and France has required all businesses to receive them since 1 September 2026.

What is the next e-invoicing deadline?

As of November 2026, the next date is 31 December 2026, the last day German businesses can issue paper or PDF invoices for 2025 and 2026 supplies. On 1 January 2027 German businesses with 2026 turnover above €800,000 must issue e-invoices.

When does ViDA make e-invoicing mandatory across the EU?

From 1 July 2030 for cross-border B2B transactions within the EU, together with near-real-time digital reporting. Existing national systems must converge with the EU model by 1 January 2035.

Has any of these deadlines been postponed?

Not as of 14 November 2026. Germany's dates are unchanged despite lobbying, France kept 1 September 2026, and Belgium granted only temporary tolerance periods, which have ended.

Official sources

  1. § 27 UStG: Allgemeine Übergangsvorschriften (Abs. 38) gesetze-im-internet.de
  2. BMF: Fragen und Antworten zur Einführung der obligatorischen E-Rechnung bundesfinanzministerium.de
  3. impots.gouv.fr: À partir de quand suis-je concerné par la réforme ? impots.gouv.fr
  4. BOFiP BOI-TVA-DECLA-20-30-50 (30 September 2026) bofip.impots.gouv.fr
  5. FPS Finance: Fin de la période de tolérance pour l'e-facturation einvoice.belgium.be
  6. FPS Finance FAQ: Questions générales sur l'e-reporting efacture.belgium.be
  7. FPS Finance: From when is e-invoicing mandatory? (B2G) einvoice.belgium.be
  8. European Commission: VAT in the Digital Age (ViDA) taxation-customs.ec.europa.eu

General information, not tax or legal advice. Check edge cases with a tax adviser.

Keep going

Deadline checkerAnswer four questions and see when you must receive and issue e-invoices.GermanyE-Rechnung: receive since 2025, issue from 2027 or 2028.FranceReceive since September 2026, issue from 2026 or 2027 via an approved platform.Belgium (Peppol)Structured e-invoices over Peppol for B2B since January 2026.