E-invoicing requirements across Europe

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E-invoicing requirements across Europe

On this page you can read about the upcoming requirements for e-invoicing in the European countries. We continuously update this page so that you are always up to date on the latest requirements.

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Austria

Contact us for more information: [email protected]

Belgium

Contact us for more information: [email protected]

Bulgaria

Contact us for more information: [email protected]

Croatia

Contact us for more information: [email protected]

Denmark

On 19 May 2022, the Danish Parliament passed a new bookkeeping law – Lov om bogføring – introducing requirements for companies to use a digital bookkeeping system.

Section 16 of the Law requires many Danish companies to use a digital bookkeeping system and make their bookings electronically. The final deadline is yet to be announced but is expected to be July 2024, with the Danish Business Authority announcing they will give businesses enough time to comply with the e-bookkeeping requirements.

Denmark plan for einvoice and VAT report for all in 2025-2026

Estonia

Contact us for more information: [email protected]

Finland

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France

July 2024: E-invoicing and e-reporting obligations for large taxpayers in France;
January 2025: E-invoicing and e-reporting obligations for medium taxpayers in France;
January 2026: E-invoicing and e-reporting obligations for the rest of taxpayers in France.

Germany

Nov 22: Plan to introduce a uniform nationwide electronic CTC reporting system.

Greece

In the past year, the Greek tax authority published a series of legislative acts introducing new requirements (the QR code and prefilling of VAT returns) and amending existing ones. It’s been more than three years since the rollout of myDATA as a voluntary scheme, but the system is far from complete.

Hungary

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Ireland

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Italy

On 10 February 2023, the Italian Tax Authority introduced the possibility for 2.4 million professionals and companies to view and download the pre-filled Annual VAT declaration related to transactions carried out in 2022.

This return must be submitted by 2 May 2023.

Latvia

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Lithuania

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Luxembourg

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Norway

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Poland

On 1 December 2022 the Ministry of Finance in Poland published the draft legislation amending the VAT Act regarding the introduction of mandatory e-invoicing in the National e-Invoicing System (KSeF). It is the second stage of the implementation of mandatory CTC e-invoicing in Poland, which will take effect from 1 January 2024.

Portugal

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Romania

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Slovakia

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Slovenia

E-invoice only for large businessThe rate increased from 5% to 9%. This came into effect on 1 October 2022. The first submission deadline followed on 15 November 2022.

Unfortunately, the transition has been plagued by problems.

Spain

Contact us for more information: [email protected]

Sweden

Sweden work on VAT report (SAF-T) in 2025

Switzerland

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The Netherlands

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Turkey

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United Kingdom

The EU VAT E-Commerce package has been in place since 1 July 2021. This applies to intra-EU B2C supplies of goods and imports of low value goods. Three schemes make up the package. These are based on the value of goods and the location of the sale of goods.