Tax Compliant

E-Invoicing

If your organization maintains subsidiaries across various countries, particularly within Europe, you need to prepare now for the upcoming implementation requirements. 
Learn how to comply with VAT regulations and implement global e-invoicing in a consistent, scalable and cost-effective manner. 
Tax authorities in countries across the globe are actively imposing new, strict requirements for electronic invoicing. As regulations continue to evolve, businesses face the challenge of staying updated and ensuring accuracy and compliance when sending electronic invoices to their customers in the countries where they have VAT liability.
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FRANCE

Who:

B2G: Mandatory

B2B: Mandatory electronic invoicing is planned 

E-Invoicing model:

B2G: Centralized/PEPPOL

B2B: N/A

CTC to be implemented in 2025

Required format(s): 

B2G: UBL 2.0, UBL 2.1, CII 16B, CPP, FacturX, PES, PDF, Peppol BIS 

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GERMANY

Who:

B2G: mandatory since 2019

B2B: Fully mandatory for B2B sending and receiving by 1.1.2026

1.1.2025, structured e-invoices will have to be accepted, priority for paper invoices is eliminated

E-Invoicing model:

B2G: Decentralized, several portals reachable by PEPPOL and email

B2B: POST Audit, communication channel not defined by draft VAT act

CTC to be implemented in 2025

Required format(s): 

B2G: XRechnung and PEPPOL BIS

B2B: from 2025 / 2026 formats defined in EN16931

Timing:

B2G: Since 2020

B2B: 1.1.2025 companies can use electronic invoices in B2B, according to EN16931, priority for paper invoices is gone. 1.1.2026 companies must mandatory send B2B invoices in EN 16931 formats

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ITALY

Who:

All domestic B2G, B2B, and B2C invoices  

E-Invoicing model:

Centralized CTC. All invoices issued within the Italian borders must be registered in the SDI portal and approved by the Italian tax authorities before being passed on to the recipient. 

Required format(s):

For invoices: FatturaPA

For orders: PEPPOL BIS

Timing:

Italy was the first country to introduce a CTC model. E-invoicing, which meets Italian tax compliance, has been mandatory since January 1, 2019. 

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POLAND

E-Invoicing model:

B2G: Centralized/PEPPOL

B2B: Post Audit

CTC to be implemented in July 2024 

Required format(s):

B2G: Currently PeF/PEPPOL

B2B: Currently none

July 2024: KSeF  

Timing:

Voluntary phase began in 2022. CTC becomes mandatory in July 2024

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PORTUGAL

Who:

All businesses (B2G/B2B) must use certified billing software (ERP system) to create invoices 

E-Invoicing model:

B2G: Centralized

B2B: Post Audit

Required format(s):

B2G: SIUS PT

B2B: N/A

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SPAIN

Who:

All companies with annual turnover of over €6 million as well as VAT business groups, companies that participate in the monthly tax refund system known as REDEME, and other businesses that voluntarily sign up 

E-Invoicing model:

B2G: Centralized, e-invoicing mandatory

B2B: Post Audit

CTC to be implemented in 2025

Required format(s):

UBL, CII, EDIFACT, and FacturaE B2B

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TÜRKIYE

Who:

E-Invoicing required for both B2B and B2C companies

E-Invoicing model:

Centralized CTC 

Required format(s):

UBL  

For an overview of current and upcoming requirements across Europe, click on the tabs below. Is your company operating in countries not covered by the information on this page? Contact us today for more information. 

TrueCommerce Supports Global E-Invoicing

At TrueCommerce, we are experts in electronic commerce with more than 30 years of experience, and our EDI solution provides an efficient, accurate and tax compliant exchange of e-invoices. 

The TrueCommerce e-invoicing solution is designed to overcome the pitfalls associated with processing paper invoices and enables you to trade electronically with your entire supplier base. By mapping invoices into your accounts payable application, you remove the need to scan or rekey invoices into your business system. 

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Checklist: Are you prepared for compliant e-invoicing? 

If your answer is “No” or “Not sure” to any of the below questions, you will most likely benefit from a review of your current e-invoicing setup.

Are you aware of the latest CTC e-invoicing rules in the countries with VAT or similar laws in which you operate?

Are you confident that you are currently complying with the e-invoicing rules in all the jurisdictions that your business has VAT liability?

Are your existing systems equipped to cope with the extraction of large volumes of data at short intervals or real-time?

Have you given much consideration to the impact of new CTC mandates on your current billing and reporting processes?

Do you regularly review your source systems from which e-invoicing and e-reporting data needs to be extracted as CTC mandates continue to evolve?

Do you have confidence in the VAT rates that will be applied by your systems as e-invoices are generated?

Do you track the regulatory environment and VAT mandates in the countries in which you operate?

When the law or technical requirements change in a country in which you have VAT liabilities, do you have a plan in place to ensure you can comply with the changes?

Are you able to maintain all your compliance obligations as cost-effectively as possible?

Are you familiar with the benefits of outsourcing your e-invoicing to a provider who will be able to help you stay compliant in your global trading?

Related Resources

Webinar:

Latest Update on Tax Compliance Across Europe

PEPPOL:

TrueCommerce is a PEPPOL Gateway

Frequently Asked Questions