Sources & methodology
Where every date on this site comes from.
Each requirement shown in the markets timeline and the readiness checker is linked to one official source below, with the date we last checked it against the live government page. We re-verify sources regularly; a rule marked "needs review" in our admin panel is held back from publishing until it's re-checked.
This is not legal or tax advice. Obligations vary by entity, size, transaction type and role — verify your specific situation with a qualified adviser.
Belgium
Receive structured e-invoices
Every VAT-registered business must be able to receive structured Peppol BIS / EN 16931 e-invoices from domestic B2B suppliers. A PDF by email no longer satisfies the obligation.
- Who this concerns
- All VAT-registered businesses
- Transaction type
- domestic b2b
Last verified 7 September 2026. All Belgian VAT-registered businesses issuing or receiving domestic B2B invoices. A tolerance period without penalties ran until 31 March 2026; enforcement is now active.
Issue structured e-invoices
Every VAT-registered business must issue structured e-invoices for domestic B2B transactions via Peppol. A tolerance period without penalties ran until 31 March 2026; graduated fines now apply to non-compliance.
- Who this concerns
- All VAT-registered businesses
- Transaction type
- domestic b2b
Last verified 7 September 2026. All Belgian VAT-registered businesses issuing or receiving domestic B2B invoices. A tolerance period without penalties ran until 31 March 2026; enforcement is now active.
Near-real-time transaction reporting (planned)
A Peppol 5-corner transaction reporting model is planned to follow the invoicing mandate. Confirm the exact scope and date closer to rollout — this is not yet final legislation.
- Who this concerns
- All VAT-registered businesses
- Transaction type
- domestic b2b
Last verified 7 September 2026. All Belgian VAT-registered businesses issuing or receiving domestic B2B invoices. A tolerance period without penalties ran until 31 March 2026; enforcement is now active.
France
Receive e-invoices via a registered platform
Every business must be able to receive electronic invoices through a state-registered platform (Plateforme Agréée) connected to the Portail Public de Facturation (PPF).
- Who this concerns
- All businesses (any size)
- Transaction type
- domestic b2b
Last verified 7 September 2026. All French businesses (receiving obligation, from 1 September 2026) and large/mid-size enterprises (issuing obligation, from 1 September 2026); SMEs and micro-enterprises get an issuing obligation from 1 September 2027.
Issue e-invoices — large & mid-size enterprises
Large enterprises and ETI (entreprises de taille intermédiaire) must issue structured e-invoices and transmit e-reporting data for domestic B2B transactions through a registered platform.
- Who this concerns
- Large enterprises and ETI (mid-size, per French thresholds)
- Transaction type
- domestic b2b
Last verified 7 September 2026. All French businesses (receiving obligation, from 1 September 2026) and large/mid-size enterprises (issuing obligation, from 1 September 2026); SMEs and micro-enterprises get an issuing obligation from 1 September 2027.
Issue e-invoices — SMEs & micro-enterprises
Small and medium enterprises and micro-enterprises get an extra year before the issuing obligation applies, while the receiving obligation already applies to them from September 2026.
- Who this concerns
- SMEs and micro-enterprises
- Transaction type
- domestic b2b
Last verified 7 September 2026. All French businesses (receiving obligation, from 1 September 2026) and large/mid-size enterprises (issuing obligation, from 1 September 2026); SMEs and micro-enterprises get an issuing obligation from 1 September 2027.
Germany
Receive structured e-invoices
Every business established in Germany must be able to receive EN 16931-structured e-invoices (e.g. XRechnung, ZUGFeRD) for domestic B2B transactions, with no size threshold and no grace period on the receiving side.
- Who this concerns
- All domestic businesses (any size)
- Transaction type
- domestic b2b
Last verified 7 September 2026. All German businesses (receiving obligation, in effect since 1 January 2025). Issuing obligations phase in from 1 January 2027 for businesses with prior-year turnover above €800,000, then all businesses from 1 January 2028.
Issue structured e-invoices — turnover above €800,000
Businesses whose turnover in the prior calendar year exceeded €800,000 must issue structured e-invoices for domestic B2B transactions; unstructured formats and some EDI procedures are no longer sufficient.
- Who this concerns
- Businesses with prior-year turnover above €800,000
- Transaction type
- domestic b2b
Last verified 7 September 2026. All German businesses (receiving obligation, in effect since 1 January 2025). Issuing obligations phase in from 1 January 2027 for businesses with prior-year turnover above €800,000, then all businesses from 1 January 2028.
Issue structured e-invoices — all businesses
The issuing obligation extends to every remaining domestic business, closing the transitional period that started in 2025.
- Who this concerns
- All domestic businesses (any size)
- Transaction type
- domestic b2b
Last verified 7 September 2026. All German businesses (receiving obligation, in effect since 1 January 2025). Issuing obligations phase in from 1 January 2027 for businesses with prior-year turnover above €800,000, then all businesses from 1 January 2028.
EU cross-border B2B
Cross-border B2B digital reporting (ViDA)
Structured e-invoicing (EN 16931) becomes the basis for near-real-time digital reporting on intra-EU cross-border transactions, replacing recapitulative (EC Sales) statements.
- Who this concerns
- Businesses making intra-EU cross-border B2B supplies
- Transaction type
- cross border b2b
Last verified 7 September 2026. Businesses making intra-EU cross-border B2B supplies. Mandatory structured e-invoicing and near-real-time digital reporting apply from 1 July 2030; member states with existing domestic reporting systems must align them by 1 January 2035.
How the readiness score works
The score is calculated from your invoicing system today (the main driver of operational readiness) and adjusted for your business type. Your status — Early, In progress or Priority action needed — combines that score with whether the nearest obligation that applies to you has already taken effect. An obligation already in force always pushes the status toward "Priority action needed", regardless of score.
This is a planning heuristic, not a compliance audit. It does not inspect your actual invoices or systems.
Run the readiness check