E-Invoicing Requirements

Is the digitalization of B2B invoices in Europe accelerating after all? It looks like 2026 will be the big year for e-invoicing in Europe. Germany passed its mandate on 22/03/2024 with the Growth Opportunities Act. It provides for an obligation to receive invoices starting in 2025 and an obligation to send invoices with phase 1 starting in 2027. Belgium, Estonia, Latvia, Croatia, Spain, France and Poland now want to start with the B2B requirement. However, some mandates that have already been announced continue to be delayed. Poland has postponed its B2B mandate for another 20 or 22 months. Is this due to the ECOFIN agreement on VAT in the digital age (ViDA), which has been blocked several times by Estonia? What else is behind it? In this webcast, you will learn more about the current requirements for electronic invoicing and VAT registration until 2032.