TaxCompliance_Mockup_france

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 

TaxCompliance_Mockup_germany

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

TaxCompliance_Mockup_italy

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. 

TaxCompliance_Mockup_poland

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

TaxCompliance_Mockup_portugal

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

TaxCompliance_Mockup_spain

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

TaxCompliance_Mockup_turkey

TÜRKIYE

Who:

E-Invoicing required for both B2B and B2C companies

E-Invoicing model:

Centralized CTC 

Required format(s):

UBL  

Frequently Asked Questions