Tax Rules, Mandates and Regulations for Europe

Lithuania E-invoicing While there is no B2B mandate in Lithuania, B2G e-invoicing has been implemented since 2017, and things have changed over recent years. Knowing

Latvia E-invoicing Latvia has been working towards implementing mandatory electronic invoicing for years. It has seen mixed success, with B2C e-invoicing being mandated while the

Cyprus E-invoicing Cyprus may not have mandated e-invoicing so far, but there are still rules and requirements you need to be aware of—especially given the

Malta e-invoicing While the Government of Malta supports and encourages the usage of electronic invoices, there is no mandate for e-invoicing in the country. The

Andorra E-invoicing Andorra is earlier in its e-invoicing journey than many other countries, but it still has some rules and requirements around electronic invoicing. In

Slovenia E-invoicing Slovenia is in the middle of its journey towards mandatory e-invoicing. It is already in place for B2G transactions, and the current plan

Belarus E-invoicing While B2B and B2G e-invoicing has been mandatory since 2016, Belarus is still working towards implementing electronic invoicing across a variety of transactions.

Estonia E-invoicing Estonia has been working on its electronic invoicing regulations for many years, mandating B2G e-invoicing since 2019. B2B is more complicated, however. This

Portugal E-invoicing Portugal, like every other country, is on a unique e-invoicing journey. While it was early in adopting digital reporting requirements, the country still

Luxembourg E-invoicing Luxembourg is on a typical trajectory regarding its e-invoicing adoption. It wasn’t an early mover, yet it already has a mandate in place—specifically

Austria E-invoicing While Austria does not have a full e-invoicing mandate in place for B2B and B2G transactions, it has systems and processes to encourage

Bulgaria E-invoicing Based on the European Directive 2014/55/EU, Bulgaria has legislated the use of e-invoicing in public administrations to receive and process electronic invoices. However,

Czech Republic E-invoicing Like many countries, the Czech Republic has experience with e-invoices for the purposes of reducing administrative strain, reducing associated costs and greater

Hungary E-invoicing While Hungary does not explicitly mandate the issuance of electronic invoices for most transactions, the country’s real-time invoice reporting (RTIR) scheme applies to

Denmark E-invoicing Denmark has mandated the use of electronic invoices, though not in all contexts, since 2005 – making it an early adopter of the

Norway E-invoicing Norway is widely regarded as one of the more forward-thinking European countries when it comes to e-invoicing. Serving as one of the original

Ireland E-invoicing Ireland gave electronic invoicing the same legal weight as paper invoices in 2013. Since then, there have been no major developments regarding mandating

Sweden E-invoicing As a pioneer in tax digitization, Sweden is one of the early adopters of electronic information exchange, with its journey starting in 2003.

Netherlands E-invoicing The Netherlands’ e-invoicing journey started in 2019 when all public authorities were obligated to receive electronic invoices from their suppliers. It is estimated

Switzerland E-invoicing Switzerland is on its e-invoicing journey, having mandated its use for transactions between suppliers and federal government entities since 2016. That said, electronic

Belgium e-invoicing Belgium is gearing up to mandate e-invoicing for B2B transactions, having already introduced it for governmental transactions in 2024. It’s important to stay

e-invoicing in Germany Germany, like many European countries, is on its way to implementing electronic invoicing requirements for domestic taxpayers of all shapes and sizes.

Romania e-invoicing E-invoicing in Romania is developing fast. With a current B2G and High Fiscal Risk B2B mandate already in place and a new obligation

Romania SAF-T declaration Since 2022, medium and large taxpayers in Romania have had to report their VAT electronically to the tax authority under the international

Spain e-invoicing: What you need to know Spain e-invoicing Spain is one of many European countries to adopt e-invoicing for taxpayers. With several standards to

E-invoicing France France will implement mandatory B2B e-invoicing, as well as an e-reporting obligation. This mandate impacts all companies operating in France. This new e-invoicing mandate is complex

E-invoicing Italy: All you need to know Italy was the first country in the region to introduce a clearance e-invoicing model with the Sistema di

Greece myDATA In 2020, Greece introduced a continuous transaction controls (CTC) scheme, called myDATA – an e-audit system. myDATA requires taxpayers to transmit transactional and