A customer in Warsaw or Milan asks whether your invoice will go through their national system, and you have only ever emailed a PDF. Five EU countries on this map have their own e-invoicing law: Poland, Belgium, Spain, Italy and Romania. None of it is EU-wide yet: each rule is national, with its own dates and scope.
The map is short on purpose: it holds only countries whose rules we could check against a primary source, so a country missing here may still have a mandate. France is the obvious gap, and its section says why. One disclosure: TaxItEasy produces none of these national formats, and the last section says what it does instead.
| Country | What the national rule covers | Key date |
|---|---|---|
| Poland | KSeF, for businesses with a registered office or fixed establishment in Poland | 1 April 2026 for all but the smallest firms |
| Belgium | EN 16931 through Peppol BIS, between VAT-taxable businesses | 1 January 2026 |
| Spain | Law 18/2022, national B2B e-invoice | not started yet |
| Italy | Sistema di Interscambio, FatturaPA format | January 2019 |
| Romania | RO e-Factura, Law 296/2023 | 1 January 2024 |
| France | not dated here yet | see below |
Is e-invoicing mandatory across the whole EU?
Not yet. EU law treats an electronic invoice, a PDF included, as equal to paper, provided the customer accepts it and its authenticity, integrity and legibility hold from issue until the end of the storage period (Article 232 and Article 233 of the VAT Directive). That floor lets you send a PDF; it prescribes no format.
The EU's own step comes later. The VAT in the Digital Age package (ViDA) has been in force since 14 April 2025, and since then member states have been able to introduce mandatory e-invoicing under specific conditions. Its Digital Reporting Requirements for cross-border sales between businesses apply only from 1 July 2030. The country rules below are national law, not ViDA.
What a valid invoice has to show is a different question from how it has to travel. Our Cyprus invoice requirements guide covers the content, field by field; this page covers the route.
When does e-invoicing become mandatory in Poland (KSeF)?
It happens in stages, and most have already passed. Poland's KSeF 2.0 system was made available from 1 February 2026 to large businesses and to invoice recipients, and from that date businesses with annual turnover above PLN 200 million (around 46 million euros) had to issue their invoices electronically.
From 1 April 2026, KSeF 2.0 is mandatory for all businesses and invoice issuers within its scope except the smallest, those whose sales documented by invoices come to no more than PLN 10,000 a month. That exception closes on 1 January 2027, when KSeF 2.0 reaches those firms as well. So April brought in almost everyone, not everyone. The dates come from the KSeF roadmap of Poland's Ministry of Finance.
Who is in scope of Poland's KSeF turns on establishment, not on a VAT number. The Commission's eInvoicing page for Poland puts the test as a registered office or a fixed establishment in Poland. We found no government source that extends the duty to issue through KSeF to a business holding only a Polish VAT registration, and none that rules it out; if that is you, ask your tax advisor before the first invoice goes out.
Is e-invoicing mandatory in Belgium?
Yes. Belgium has required it since 1 January 2026 for every VAT-taxable transaction between VAT-taxable businesses. Those businesses must support the European standard EN 16931 through the Peppol BIS Invoice specification, for invoices to the public sector and between businesses alike, according to the Commission's eInvoicing page for Belgium.
One thing stays off the page: a penalty-free grace period at the start, which we did not find on the Commission's page. Treat 1 January 2026 as the date. The same Commission page also says which suppliers Belgium's rule covers and which it leaves out, so if Belgian customers start asking for Peppol invoices, go through that part with your accountant.
What does Spain's e-invoicing law require?
Spain's law provides for an electronic invoice between businesses, but that obligation has not started: the Commission's page for Spain says "No B2B mandate has been issued yet". Spain's Law 18/2022, passed in September 2022, is the basis for the mandatory national B2B e-invoice, with a transition period of 1 or 2 years depending on total turnover.
When the transition period starts to run, and which turnover separates the two groups, is set out on the Commission's eInvoicing page for Spain. This page repeats neither until we have re-checked both there, so read them at the source before you plan around them.
How long has Italy required e-invoicing, and who is exempt?
Italy has made the e-invoice mandatory between businesses since January 2019, sent through the Sistema di Interscambio in the FatturaPA format, a system managed by the Agenzia delle Entrate, Italy's revenue agency. The turnover-based exemption for taxpayers in Italy's flat-rate regime ended in January 2024.
It ended in steps, so the answer depends on when you last looked. Taxpayers in Italy's flat-rate regime were at first exempt up to €65,000 of annual turnover. From July 2022 that line dropped to €25,000, and from January 2024 the turnover-based exemption went altogether, according to the Commission's eInvoicing page for Italy. A supplier who was exempt when you last asked may not be now.
Is Romania's e-invoicing mandate new in 2026?
No. Romania's mandate for invoices between businesses started on 1 January 2024 under Law 296/2023. Reporting of sales to consumers through RO e-Factura has applied since January 2025, after a voluntary phase from July 2024, and an invoice must reach the system within 5 calendar days of being issued.
Romania is context here, not news. One question stays open: you may have read that smaller Romanian businesses had a separate exemption that has since ended. We found it neither on the Commission's eInvoicing page for Romania nor on a Romanian government site we could reach, so this page neither states it nor calls it wrong, because unconfirmed is not the same as false.
Why is France not on this map yet?
We will not print its dates before re-checking them. A tax date close to the day it takes effect gets a fresh check against its primary source before it goes on a page, and France's did not get that check in time for this one. France goes on the map once it has.
Until then, read the reform on the French tax authority's own page, which is in French. If part of your business is established in France, ask your accountant what the reform asks of you now rather than wait for this page.
Does invoicing a client in one of these countries change anything for a Cyprus business?
It can, so settle one question with your accountant: does your customer's rule reach you? Each of these rules belongs to your customer's country and sets its own reach; Poland's KSeF turns on a registered office or a fixed establishment in Poland. For Belgium, Spain, Italy and Romania, start from the Commission page linked in each country's section.
What does reach you is the EU VAT layer you already work with. As a general rule, a service you sell to a business customer in Poland, Belgium, Spain, Italy or Romania is taxed where that customer has established its business, under Article 44 of the VAT Directive. When the customer is the one liable for the VAT, your invoice carries the words "Reverse charge", as Article 226(11a) of the EU VAT Directive requires. Whether those sales mean registering for VAT in Cyprus is covered in VAT registration in Cyprus, and the return that follows in how to file a VAT return in Cyprus.
That EU layer is the part TaxItEasy handles. TaxItEasy's invoicing offers seven EU VAT treatments, EU reverse charge among them, and writes the notice each one needs. On a reverse-charge invoice it checks your customer's VAT number against the EU's VIES register first, and without a valid result the invoice won't finalise. Numbering is gapless, in your format. The finished invoice goes out by email as a branded PDF, and you see whether it was delivered. The help articles on VAT schemes and VIES validation, invoice numbering sequences and how to create and send an invoice show each step.
Invoices from suppliers in these countries are the other half. TaxItEasy reads supplier invoices that arrive as a PDF or an image, and converts one in a foreign currency, złoty for instance, at the official ECB rate, keeping the original amount beside the converted one.
What TaxItEasy does not do, stated plainly: it produces no KSeF invoice for Poland, no FatturaPA file for Italy and no Peppol BIS invoice for Belgium, and it connects to no national e-invoicing platform. If one of these mandates does reach your business, you need a provider connected to that country's system; whether it does is your accountant's call. TaxItEasy organises and prepares; your accountant reviews and files your VAT returns, and TaxItEasy itself files nothing and submits nothing to a tax authority or an e-invoicing platform.
For the rest of the bookkeeping behind these invoices, the Cyprus bookkeeping guide is the overview, and Invoicing software for Cyprus goes through your own outgoing invoices point by point.
Frequently asked questions
Is e-invoicing mandatory everywhere in the EU in 2026?
No. EU law makes an electronic invoice, a PDF included, equal to paper once the customer accepts it and its authenticity, integrity and legibility are kept, but it prescribes no format. The EU's own reporting rules for cross-border sales between businesses apply only from 1 July 2030; the mandates on this page are national law.
When did KSeF become mandatory in Poland?
It became mandatory in steps. Businesses in Poland with annual turnover above PLN 200 million had to issue electronically from 1 February 2026. From 1 April 2026 KSeF 2.0 became mandatory for all others in scope except firms invoicing at most PLN 10,000 a month, and those follow on 1 January 2027.
Does KSeF apply to a business with no office in Poland?
The Commission's page for Poland puts the test as a registered office or a fixed establishment in Poland, not a Polish VAT number. We found no government source extending the duty to issue through KSeF to a business only registered for VAT there, and none ruling it out, so ask your tax advisor.
What format does Belgium's e-invoicing mandate require?
Belgium requires support for the European standard EN 16931 through the Peppol BIS Invoice specification, for invoices to the public sector and between businesses alike. Belgium's obligation has applied since 1 January 2026 to every VAT-taxable transaction between VAT-taxable businesses. We could not confirm a penalty-free grace period, so treat that date as the start.
Can a firm in Italy's flat-rate regime still skip e-invoicing?
Since January 2024, no firm in Italy's flat-rate regime can skip it on turnover grounds. Italy's flat-rate firms were first exempt up to €65,000 of annual turnover, then up to €25,000 from July 2022, and from January 2024 that exemption ended. Italy's wider mandate, through the Sistema di Interscambio in FatturaPA format, has applied since January 2019.
Is Romania part of this year's e-invoicing changes?
No. Romania's mandate for invoices between businesses has applied since 1 January 2024 under Law 296/2023, with reporting of consumer sales through RO e-Factura since January 2025. You may also read about a separate exemption for smaller Romanian firms that has since ended; we could not confirm it, so we state it neither way.
Does TaxItEasy create KSeF, FatturaPA or Peppol e-invoices?
No. TaxItEasy produces none of these national formats and connects to no e-invoicing platform. It handles the EU layer underneath: seven VAT treatments with the notice each needs, a VIES check on your customer's VAT number, gapless numbering and a PDF sent by email. If a national mandate reaches you, use a provider connected to that system.