While there is no B2B mandate in Lithuania, B2G e-invoicing has been implemented since 2017, and things have changed over recent years. Knowing what is expected of your organisation when doing business in the country is essential.
This page provides an ideal overview of Lithuania e-invoicing. Be sure to bookmark it to stay ahead of future changes.
There is no mandate for issuing and receiving electronic invoices between businesses in Lithuania.
Supplying companies are not obligated to issue an e-invoice, but they can do so voluntarily if they obtain permission from the buyer. If they choose to issue e-invoices, the issuer must ensure the integrity of the content and the authenticity of the origin by, for example, using an electronic signature.
Since 1 July 2017, sending, receiving and processing electronic invoices for B2G transactions has been mandatory. As of 1 July 2024, this must be done through the SABIS platform.
Before 1 July 2024, B2G e-invoicing had to be processed via the eSąskaita platform, launched in 2015.
Accepted formats for electronic invoices in Lithuania include Peppol BIS Billing 3.0 and Peppol BIS Billing CII. E-invoices must be securely archived for at least 10 years.
Lithuania has relied on Peppol — a set of standards and network for exchanging electronic business documents — in different ways over the years to facilitate its e-invoicing initiative.
To this day, suppliers issuing invoices to government entities can do so via Peppol. Not only that, Peppol BIS Billing 3.0 and Peppol BIS Billing CII are encouraged e-invoicing formats in Lithuania.
Learn more about Peppol e-invoicing.
Learn the key dates in Lithuania’s e-invoicing journey.
As you can see, Lithuania has evolved its e-invoicing rules and regulations. Keeping up with evolving mandates can take a lot of time and resources.
This is especially true when you operate in multiple countries.
That’s why it is ideal to free yourself up by choosing a compliance partner who can handle tax and e-invoicing for you, both now and as changes happen. Sovos can help.
Since July 2017, Lithuania has mandated the issuing and receiving of e-invoices for B2G transactions. However, there is no mandate for B2B transactions.
VAT compliance in France is essential but complex. The country’s VAT (or Taxe sur la valeur ajoutée – TVA) rates are not simple and must be adhered to in order to avoid penalties, fines and interest charges.
France uses a multi-tier system with specific rates that apply to applicable goods and services. Complexity arises when deciphering the nature of the product or service. For example, different VAT rates apply for food that is prepared or a basic necessity.
This page provides an overview of France VAT compliance, including e-invoicing rules, registration requirements and additional details.
VAT filing in France depends on the business’s annual turnover and, therefore, the amount of VAT liability.
| Periodic VAT Return | Monthly This is the default filing frequency for businesses with a high annual turnover (e.g., above €818,000 for goods or €247,000 for services) |
Quarterly Businesses with an annual VAT liability of less than €4,000 may file quarterly | |
Annually For SMEs with moderate turnover and a total annual VAT liability below €15,000, returns can be filed annually using the CA12 form, with two advance payments made during the year | |
| VAT Rates | 20% (standard) |
10% (reduced: restaurant and catering services, prepared food, passenger transport, hotel accommodation, renovation works) | |
5.5% (reduced: essential goods such as basic/unprepared food products, water supplies, educational supplies, solar panel installation, and disability equipment) |
French VAT applies in French territories, including:
It does not apply in other French territories, such as:
French territories’ VAT is complex, and different rules and rates apply:
Like many European countries, France is phasing in an e-invoicing mandate for businesses through a central platform and connected service providers, effective 1 September 2026.
As of this date, all established companies must be compliant with receiving e-invoices, and large and medium-sized businesses must be able to issue e-invoices and comply with e-reporting for cross-border B2B transactions and B2C transactions.
Following on from this, smaller businesses must also comply with the e-invoicing and e-reporting mandate as of 1 September 2027.
Businesses in France will be required to use approved platforms to submit e-invoices known as Plateformes Agréées (PAs), moving away from the government’s public invoicing portal (PPF).
Find out more about France e-invoicing.
Businesses established in France—also known as resident businesses—must register for VAT if their annual turnover exceeds:
The process of VAT registration in France requires the submission of several documents, including proof of business activity, articles of association (statutes) and a completed Form M0.
There are several rules and requirements for invoicing in France, including:
There are also upcoming e-invoicing mandate requirements to consider, including (but not limited to):
The French e-invoicing reform will introduce significant changes in the landscape of VAT compliance in France, requiring established and non-established VAT registered businesses to comply with the new CTC mandate.
In France, penalties, fines and even criminal prosecution can be levied against companies and businesses that submit VAT returns incorrectly or late, as well as those that fail to pay or commit fraud.
VAT fraud or evasion can result in criminal charges of up to five years in prison for general tax offences, and seven years for more serious offences that include falsified documents or organised crime.
France’s multi-tier VAT rate system and upcoming e-invoicing mandate may seem daunting, but Sovos is here to help.
As your compliance partner, we can handle your tax obligations, allowing you to focus on your business.
The standard VAT rate in France is 20%, with two reduced rates of 10% and 5.5%, a super-reduced rate of 2.1% and 0% for exemptions.
For French businesses that sell goods or services outside the European Union, French VAT rates do not apply, and you are not required to charge or pay VAT on these items.
However, exporting goods or services to countries outside of the EU will require a responsibility to provide the French tax authorities with official customs documents or proof of experts to justify the VAT exemption.
Key exemptions from VAT in France are goods and services related to healthcare and social welfare, education, financial and insurance services, real estate, non-profit organisations, gambling and betting, among others.
In France, submission and payment deadlines typically fall between the 15th and 24th of each month following the reporting period.
The exact date is dependent on the establishment status of the business, whether it is in the EU, and whether the business qualifies for a monthly or quarterly submission.
Latvia has been working towards implementing mandatory electronic invoicing for years. It has seen mixed success, with B2C e-invoicing being mandated while the B2B obligation has faced several knockbacks.
This page provides an ideal overview of Latvia e-invoicing. Be sure to bookmark it to stay informed as regulations change.
Businesses are not currently obligated to send and receive invoices electronically when dealing with other businesses. However, as per the amendment to the Law on Accounting, a mandate is on the way.
While mandatory B2B e-invoicing will not take effect until 1 January 2028, businesses can submit B2B e-invoices to the eAddress system voluntarily starting from 30 March 2026. If they choose to issue e-invoices, the issuer must ensure the integrity of the content and the authenticity of the origin by, for example, using an electronic signature.
A B2B e-invoicing mandate has been in development for years and has been subject to several postponements. Most recently, in June 2025, the commencement date of the obligation was delayed from 1 January 2026 to 1 January 2028.
Issuing electronic invoices for business-to-government (B2G) transactions has been mandatory in Latvia since 1 January 2025. However, contracting authorities have accepted and processed e-invoices since 18 April 2019.
This means that businesses are legally required to send invoices electronically for contracts in public procurement. This is facilitated through eAddress, the national e-invoicing platform maintained by the State Digital Development Agency (VDAA). E-invoices must comply with the European Standard for e-invoicing (EN 16931).
Businesses can also utilise Peppol to facilitate electronic invoicing.
Like many other European countries, Latvia allows the use of Peppol’s framework to enable e-invoicing.
For B2G transactions, businesses can use either the national e-invoicing system eAddress or another commercial option – this includes service providers utilising the Peppol framework.
Peppol is an international, EU-originated protocol and framework that facilitates the simplification of cross-border and inter-governmental trade. While its adoption is widespread across Europe, it is also standardising trading in countries such as Australia and Singapore.
Find out more about Peppol e-invoicing.
Follow along as Latvia navigates its journey towards mandatory e-invoicing.
As you know now, Latvia’s journey towards mandatory e-invoicing has not been simple. There has been multiple delays and postponements, making preparation difficult.
If you do business in multiple countries, you know how taxing e-invoicing compliance can be. Rules and regulations change frequently, so it is essential to stay informed and monitor the legislation of various nations.
Sovos can help. Serving as your sole compliance partner for tax and e-invoicing, we take care of your compliance so you can focus on growth. Contact us to learn more.
E-invoicing has been mandatory for B2G transactions since 1 January 2025. It is currently not obligatory for B2B e-invoices, though a mandate is planned to come into effect on 1 January 2028.
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 evolving nature of e-invoicing obligations around the world.
Use this page as your guide to all things Cyprus electronic invoicing. Be sure to add it to your bookmarks to keep up with future changes.
There is no national mandate for issuing and receiving e-invoices in Cyprus for business-to-business (B2B) transactions.
However, as per EU Directive 2014/55/EU (which Cyprus transposed into the national law of 26 June 2019), suppliers can opt to voluntarily issue electronic invoices to other businesses if they first receive an agreement from the buyer.
If they choose to issue e-invoices, the issuer must ensure the integrity of the content and the authenticity of the origin—this can be done by securing the document with an electronic signature, for example.
There is no blanket mandate for the electronic transmission of invoices in Cyprus for B2G transactions.
Since 18 April 2019, all central public sector bodies must be able to receive and process e-invoices if they comply with European Standard EN 16931. However, suppliers to these bodies are not required to issue e-invoices. These same rules were extended to apply to sub-central entities on 18 April 2020.
While there is no e-invoicing format standard in Cyprus, the most common syntax used is Peppol BIS Billing 3.0. Find out more about Peppol’s role in e-invoicing.
A centralised e-invoicing platform is in place for suppliers that choose to issue e-invoices, allowing them to voluntarily do so through Peppol Access Points or the Cyprus Government Gateway Portal.
There are governmental discussions surrounding the introduction of a B2G e-invoicing mandate for Cyprus, but no obligations have been enforced currently.
Below are the key dates in Cyprus’ e-invoicing journey to date.
Setting up e-invoicing in Cyprus isn’t essential at the moment, but it will be one day. Like most other countries, it is on a journey to mandating the electronic transmission of invoices.
Keeping up with tax and e-invoicing developments everywhere you do business is a burden. It takes time and energy. Choose Sovos as your single compliance partner to free up your resources so you can focus on what matters: growing your business. Let’s chat.
No, there are no mandates for using e-invoices in Cyprus for B2B and B2G transactions. That said, central and sub-central public sector bodies are required to be able to receive and process electronic invoices should suppliers choose to issue invoices electronically.
ARIADNI is Cyprus’ national Government Gateway Portal that facilitates the voluntary transmission of electronic invoices.
While the Government of Malta supports and encourages the usage of electronic invoices, there is no mandate for e-invoicing in the country. The electronic transmission of invoices is part of the nation’s Digital Malta initiative.
Considering Malta’s national digitisation, it’s not far-fetched to imagine e-invoicing obligations in the future. Bookmark this page to stay on top of e-invoicing as rules and regulations evolve.
There is no e-invoicing mandate for B2B transactions in Malta.
Businesses can voluntarily issue electronic invoices if both the buyer and seller agree to this method. If they choose to issue e-invoices, the issuer must ensure the integrity of the content and the authenticity of the origin by, for example, using an electronic signature.
There is no e-invoicing mandate for B2G transactions in Malta.
However, all central contracting authorities must be able to receive and process electronic invoices, and suppliers are encouraged to issue e-invoices that are compliant with European Standard EN 16931.
Malta does not have a central e-invoicing system. However, it does allow the use of Peppol’s framework for the electronic transmission of invoices.
While e-invoicing is not obligatory, the government of Malta encourages the use of Peppol’s framework and network when businesses and suppliers voluntarily issue invoices electronically.
Peppol is short for Pan-European Public Procurement On-Line, as it was initially a European initiative.
Since 2020, receiving e-invoices has been mandated by law for all public sector entities in the EU. Peppol is a primary option chosen by many countries to meet the obligation. While Peppol’s name derives from its European service, the standard is also being adopted outside of the union.
Read more about Peppol e-invoicing.
Here are the key dates.
While e-invoicing isn’t mandatory in Malta, it may be in the future. Every country is on its own journey with this technology, and has its own stance, rules and requirements. Keeping on top of tax compliance everywhere you do business can be time-consuming and stressful.
But it doesn’t have to be. With Sovos serving as your compliance partner, you can have the peace of mind that your tax is taken care of, allowing you to reclaim time to focus on growing your business. Let’s chat.
No, there are no mandates for electronic invoicing in Malta. Central government authorities are required to be able to receive and process EU-compliant e-invoices, though, should the supplier choose to issue them.
Andorra is earlier in its e-invoicing journey than many other countries, but it still has some rules and requirements around e-invoicing.
In Andorra, invoices can be sent electronically, though it is completely voluntary. Governmental bodies are required to be able to receive e-invoices, but suppliers are not obligated to send them.
The main trading partners are its neighbouring countries, France and Spain, so the government has closely aligned its e-invoicing standards with the EU Directive to simplify cross-border trading.
This page provides an ideal overview of e-invoicing in Andorra. Bookmark it to stay informed as regulations evolve.
There is no mandate for e-invoicing relating to business-to-business (B2B) transactions.
Sellers can voluntarily choose to issue invoices electronically, provided they obtain the buyer’s explicit permission beforehand. There is no set format or e-signature requirement for this voluntary activity. If they choose to issue e-invoices, the issuer must ensure the integrity of the content and the authenticity of the origin by using, for example, an electronic signature.
There is no mandate for sending e-invoices in business-to-government (B2G) transactions.
Public bodies are indeed required to have the capacity to receive and process compliant e-invoices from suppliers. All public authorities can receive electronic invoices through the Peppol network and national government web portal, and the government recommends the UBL 2.1 and Peppol BIS 3.0 e-invoicing formats.
Any e-invoices relating to B2G transactions must be securely archived for at least three years and secured with an electronic signature.
While Andorra isn’t an official member of the Peppol network, the government prefers the pan-European e-invoicing initiative.
Specifically, the Andorran government recommends the use of Peppol as a means of transmitting e-invoices and using the Peppol BIS 3.0 invoicing standard for the format of electronic invoices. All public authorities can receive e-invoices through the network.
While Peppol is primarily a European network, countries like Australia, Japan, and Singapore are also member countries.
Find out more about Peppol e-invoicing.
This section will contain any and all key dates in Andorra’s journey towards e-invoicing as they occur.
While e-invoicing is not mandated in Andorra, it is in many countries, including its neighbours, France and Spain. If your organisation operates in multiple nations, it is important that you are aware of your obligations.
Sovos can help by serving as your sole tax compliance partner, freeing you up for what really matters: growing your business. Let’s talk.
No, e-invoicing is not mandatory in Andorra for B2B and B2G transactions. However, suppliers can opt to issue invoices to public bodies electronically, and the authorities must be able to receive and process the electronic documents.
There are no plans announced for an e-invoicing mandate.
In this extended instalment of our quarterly VAT Snapshot webinar covering Poland, France, Croatia, Greece, United Arab Emirates and Oman our experts will navigate the complex regulatory landscape, clarify key requirements, and deliver practical guidance to help your teams ensure readiness ahead of these mandate go-lives in 2026.
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| Date | Duration |
| On Demand | 1 hour |
October 5 - 9, 2025
08:25am - 21:30pm
Lisbon Congress Centre – CCL Praça das Indústrias 1, 1300-307 Lisboa, Portugal
Sovos is proud to sponsor and participate in the 77th IFA Congress, where global tax leaders gather to explore the future of international taxation. As part of the programme, Sovos will host a seminar titled “Mirror Visibility in Motion: A Vision for Global Tax Compliance”, led by Christiaan van der Valk. The session will offer a strategic look at regulatory shifts, showcase customer success stories, and highlight how Sovos Intelligence empowers smarter, faster compliance decisions in an AI-driven world.
Lisbon Congress Centre – CCL | Praça das Indústrias 1, 1300-307 Lisboa, Portugal
The IRS has confirmed the retirement of the long-standing FIRE system, ushering in a new era of information return filing through IRIS. After serving as the backbone of electronic tax reporting since the 1980s, this significant change will reshape how organizations approach information return filing.
Join Sovos tax experts for a deep dive into what this transition means for your business. We’ll break down the timeline, requirements, and risks while offering practical guidance to ensure a smooth move to IRIS.
Most finance and tax teams think they’ve got sales and use tax under control. Auditors know better.
In this webinar, we expose the hidden audit risk that’s catching even the most sophisticated companies off guard: use tax.
While sales tax automation gets all the attention, use tax compliance remains a patchwork of spreadsheets, siloed systems, and unvalidated assumptions – a goldmine for state auditors on the hunt for revenue.
The “One Big Beautiful Bill” (OBBB) represents one of the most sweeping shifts to the tax compliance landscape in recent history. With wide-ranging provisions that touch nearly every corner of information reporting and withholding (IRW), this legislation will fundamentally reshape how organizations manage compliance, reporting, and operational risk.
For tax leaders, the OBBB is more than just new rules—it’s a call to rethink long-standing processes and prepare for a transformed regulatory environment.
Slovenia is in the middle of its journey towards mandatory e-invoicing. It is already in place for B2G transactions, and the current plan is for B2B e-invoicing to be compulsory from 2027.
Learn more about Slovenia E-invoicing through this page, and be sure to bookmark it to keep up to date with future regulatory updates.
While there is no mandate for B2B e-invoicing, Slovenia’s tax authorities plan to introduce an obligation.
Currently, the plan is for e-invoicing for business-to-business transactions to become obligatory from 1 January 2027.
Should the obligation come into effect, businesses will need to be able to issue, receive and process e-invoices for transactions with other organisations. However, e-invoices cannot be sent via email.
This obligation will cover cross-border transactions, requiring businesses to issue e-invoices for exports and imports.
The plan is for e-invoices to be acceptable in the following formats:
The regulation will require issuers and recipients to forward e-invoices, in the e-SLOG format, to the tax authorities within eight days of issuance.
B2G e-invoicing is mandatory in Slovenia, meaning businesses that supply public authorities must issue electronic invoices. The Provision of Payment Services to Budget Users Act is responsible for the obligation.
E-invoices relating to business-to-government transactions must be processed through the Public Payments Administration (PPA) system – a step meant to guarantee integrity and integration in the public sector.
Slovenia has a national e-invoicing format, e-SLOG, which was updated to align with the European e-invoicing standard EN 16931.
There is a national registry of electronic invoicing recipients to provide transparency into exchanges, and the PPA incorporates eDelivery standards to ensure interoperability with European networks.
Like many European countries, Slovenia’s tax authorities utilises Peppol – the pan-European e-invoicing protocol, network and standard – for electronic invoices relating to cross-border transactions.
The Ministry of Finance and company ZZI d.o.o. are both Peppol Access Points and Service Metadata publishers in Slovenia. This means they enable the transmission of e-invoices for cross-border transactions in the country.
Find out more about Peppol e-invoicing.
Follow Slovenia’s e-invoicing journey below.
With Slovenia’s B2B e-invoicing mandate on the way, your business must be prepared. Not to mention changes to regulations in other countries. If you have a multinational organisation, tax and e-invoicing compliance is likely a significant drain on time and resources.
Choosing a single vendor for all tax compliance, everywhere you do business, is the key to reclaim your time and peace of mind. Sovos can help.
E-invoicing has been mandatory for B2G transactions in Slovenia since 2015. It will become mandatory for B2B transactions from 1 January 2027.
Once e-invoices are mandated for B2B transactions in 2027, electronic invoices must be formatted as e-SLOG, the European Standard, or other approved formats. This obligation will cover cross-border transactions, requiring businesses to issue e-invoices for exports and imports.
The proposed obligation will also require issuers and recipients to forward e-invoices in the e-SLOG format to the tax authorities within eight days of issuance.
For B2G e-invoicing in Slovenia, which is mandatory, e-invoices must be processed through the Public Payments Administration (PPA) system. Slovenia has a national e-invoicing format, e-SLOG, which was updated to align with the European e-invoicing standard EN 16931.
A national registry of electronic invoicing recipients provides transparency into exchanges, and the PPA incorporates eDelivery standards to ensure interoperability with European networks.
While B2B and B2G e-invoicing has been mandatory since 2016, Belarus is still working towards implementing electronic invoicing across a variety of transactions.
Keep current on Belarus’ e-invoicing journey with this page. Be sure to add it to your bookmarks to learn about any developments.
Issuing e-invoices has been mandatory for B2G and B2B transactions in Belarus since 2016. This came into force with the approval of the Law of the Republic of Belarus No. 343‑З, dated 30 December 2015, which amended the Belarus Tax Code.
There is a dedicated governmental portal for transmitting invoices electronically, and they must be in XML format.
Importantly, e-invoices must be validated by the Ministry of Taxes and Duties of the Republic of Belarus (NALOG) before they are sent to the recipient.
Find out the key dates in Belarus’ e-invoicing adoption.
E-invoicing adoption is on the rise, with countries around the world working on implementing mandatory requirements to issue and receive invoices electronically.
With rules and regulations changing constantly, especially for multinational organisations, it can be tough to keep up to date with what’s required of you.
Sovos can help, serving as your sole compliance partner for tax and e-invoicing everywhere you do business. Let’s talk.
Electronic invoicing is mandatory for B2G and B2G transactions in Belarus, facilitated by the government’s dedicated e-invoicing system.
Yes, the format of electronic invoices must be approved by the Ministry of Taxes and Dues of the Republic of Belarus.
Estonia has been working on its electronic invoicing regulations for many years, mandating B2G e-invoicing since 2019. B2B is more complicated, however.
This page has all the information you need to understand Estonia’s e-invoicing rules, journey and nuances.
B2B e-invoicing is not mandatory in Estonia.
However, starting July 2025, Estonian taxpayers will be required to issue e-invoices upon the buyer’s request. Suppliers will not be generally mandated to issue e-invoices, but buyers will have the right to request them if they fulfil a specific condition.
This mandate explicitly covers businesses that register themselves in the Commercial Register as e-invoicing receivers, meaning they are entitled to request e-invoices. This is known as “buyer’s choice”. The default format is the European Standard (EU EN16931), but the parties can agree on another relevant standard.
Suppliers of businesses are not specifically mandated to issue e-invoices, but they do have to comply with requests from e-invoicing receivers.
A blanket mandate for B2B e-invoicing is currently planned to roll out in 2027 in Estonia.
E-invoicing has been mandatory for the public sector since March 2017, meaning that the contracting public authority must be able to receive e-invoices in B2G transactions.
As of 1 July 2019, it has become mandatory for all suppliers to submit machine-processable invoices (e-invoices) for B2G transactions.
As Estonia runs a decentralised system, public sector entities receive e-invoices through private service providers. Roaming agreements and Peppol connectivity ensure interoperability between service providers.
Estonia uses two primary e-invoicing formats: its national standard and the standardised Peppol format.
The country utilises Peppol’s network and framework much less than many other European countries. Traditionally, the pan-European initiative is utilised to ease the complexity of cross-border trading and e-invoice transmission.
Peppol is an international, EU-born protocol and framework that aims to simplify cross-border and governmental trade. While its adoption is widespread across Europe, it also standardises trading in countries such as Australia and Singapore.
Find out more about Peppol e-invoicing.
Here are the key dates in Estonia’s e-invoicing journey.
E-invoicing is not fully mandated in Estonia just yet, meaning businesses trading in the country will have to continue adapting for the foreseeable future. Many other countries are on their own e-invoicing journey, only adding to the ongoing complexity of staying up to date (and, as a result, compliant with regulations).
Sovos can help. As your sole service provider for tax and e-invoicing compliance, we monitor all relevant regulatory changes and manage your compliance needs—providing you with the space and time necessary to continue growing your business.
Let’s chat.
Yes. E-invoicing has been mandatory for the public sector since March 2017. As of 1 July 2019, it has been compulsory for all suppliers to issue e-invoices for B2G transactions.
No. There is no general obligation requiring taxpayers to issue e-invoices in B2B transactions. However, since 1 July 2025, the buyer’s right to request an electronic invoice from the supplier has been effective.
Yes. However, the buyer’s consent is needed if the supplier wishes to issue an e-invoice.
On the other hand, since 1 July 2025, if the buyer wishes to receive an e-invoice, they are allowed to demand it from the supplier—as long as the buyer is designated as an e-invoice recipient in the Estonian Commercial Register.
The method of e-invoice exchange is not regulated, allowing the terms of invoice exchange to be agreed upon between the parties.
No specific format is required for e-invoicing in Estonia.
However, since 1 July 2025, if a buyer requests an e-invoice from the supplier—and no specific format has been agreed upon—the European e-invoice standard (EU EN16931) will be used by default.
Portugal, like every other country, is on a unique e-invoicing journey. While it was early in adopting digital reporting requirements, the country still has a way to go before electronic invoicing is fully mandated.
This page provides an ideal overview of Portugal e-invoicing. Be sure to bookmark it to stay ahead of future mandate changes.
In Portugal, issuing and receiving electronic invoices for B2B transactions is not mandatory. However, an organisation may voluntarily issue an e-invoice to a buyer upon the buyer’s acceptance.
Some believe that Portugal will not enforce B2B e-invoicing as it has introduced other means of monitoring VAT among private entities – namely ATCUD codes, SAF-T for invoicing and, as of 2027, SAF-T accounting.
The Portuguese government has been working on introducing mandatory electronic invoicing for B2G transactions in recent years.
The mandate’s implementation has been gradual. It began with the mandatory receipt of electronic invoices by the public administrations in April 2019, followed by a phased introduction of mandated issuance of e-invoices for suppliers of the public administration – starting with large companies in January 2021. Currently, only large companies are required to issue invoices electronically.
In Portugal, Law Decree 111-B/2017 and subsequent amendments established the beginning of the obligation to issue, receive and process electronic invoices in public procurement. ESPAP (Entidade de Serviços Partilhados da Administração Pública) is the Portuguese entity responsible for the implementation and management of B2G e-invoicing.
Learn more about B2G e-invoicing in Portugal.
Portugal’s tax authority utilises the e-invoicing framework and network Peppol for its B2G e-invoicing initiative.
The mandate requires e-invoices to be formatted in a specific way and include set information. Peppol provides a standardised electronic invoice format called Peppol BIS Billing 3.0 that the Portuguese tax authority accepts. Suppliers must use certified invoicing software that supports Peppol (or another accepted e-invoicing standard).
The Government Shared Services Entity (eSPap) is Portugal’s Peppol Authority.
Find out more about Peppol e-invoicing.
The following dates mark significant milestones in Portugal’s e-invoicing journey.
Portugal’s e-invoicing regime is unique, just like that of every other country. It can be hard to meet specific demands, especially when operating in Portugal and other countries at the same time.
Sovos serves as a single compliance partner wherever you do business, ensuring you meet your e-invoicing and tax obligations without sacrificing time, effort or peace of mind. Contact us today to learn more about how our expert team can help your organisation.
E-invoicing is mandatory for B2G transactions in Portugal, but it is voluntary for B2B. Buyer acceptance is required before e-invoices are issued.
e-Fatura is the online portal of the Portuguese Tax and Customs Authority (AT) that collects and stores invoice data reported through certified billing software. Taxpayers should monitor e-Fatura as it enables tax deduction claims and makes tax filing simpler.
The use of certified billing software is mandatory for the creation of all types of invoices (paper or electronic); this is understood to be the taxpayer’s ERP system.
Since 2021, non-resident companies with a Portuguese VAT registration have also become obligated to issue invoices and other fiscally relevant documents via certified billing software.
Since 1 January 2023, all invoices and fiscally relevant documents must include both a QR code and a unique ID number (ATCUD).
The unique document code (ATCUD) allows a document to be uniquely identified, regardless of its issuer, document type, or series used.
E-invoices must be issued electronically in the CIUS-PT format and transmitted to the public administration through approved channels.
Yes. In Portugal, billing SAF-T has monthly submission requirements and must be completed with the normal VAT return by the 5th day of the month following the reporting period. The Billing SAF-T may be submitted via the e-Fatura portal or web services.
The obligatory submission deadline for the accounting SAF-T file was postponed to 2027 pertaining to the financial year of 2026.
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 for B2G e-invoicing.
This page provides an overview of Luxembourg’s current e-invoicing rules and regulations. It will be updated as developments occur, so be sure to add it to your bookmarks.
There is no mandate for sending and receiving e-invoices in the context of B2B and B2C transactions in Luxembourg.
Suppliers and sellers may choose to voluntarily issue electronic invoices to other businesses, but they must first obtain permission to do so.
Suppliers and sellers may choose to issue electronic invoices to other businesses voluntarily, but they first need to obtain permission to do so. If they decide to issue e-invoices, the issuer must ensure the integrity of the content and the authenticity of the origin, for example, by using an electronic signature.
Public sector bodies, central authorities, regional authorities and local authorities must be able to receive and process electronic invoices.
It’s also mandatory for national and foreign economic operators and suppliers of public bodies to submit e-invoices.
All public sector bodies must be able to receive electronic invoices through Peppol’s network.
Ministries and administrations of the State must access Peppol through the Luxembourg Government IT Centre access point. However, as Peppol is a decentralised network, other public sector bodies can use any domestic Peppol Access Point.
In addition to using the Peppol network, suppliers must use the Peppol BIS v3 Billing structure for their e-invoices to public sector bodies.
Learn more about Peppol e-invoicing.
Here are the milestones in Luxembourg’s electronic invoicing journey.
E-invoicing compliance in Luxembourg requires time, understanding and resources. Complying with e-invoicing everywhere you do business requires much more.
Sovos can help, serving as your single compliance partner everywhere you operate for e-invoicing and tax. Compliance is our concern, adapting as you navigate growth, new territories and regulatory changes.
Contact us today to learn more.
Public sector bodies must be able to receive and process e-invoices, and suppliers of goods to public sector bodies must issue e-invoices, meaning there is a B2G mandate in place. There is no mandate in place for B2B transactions.
Since 18 March 2023, all businesses, regardless of their size, must issue e-invoices for B2G transactions.
While Austria does not have a full e-invoicing mandate in place for B2B and B2G transactions, it has systems and processes to encourage its usage. Strides are still to be made before blanket obligations for electronic invoices are implemented.
Stay up to date on all things Austria e-invoicing with this page.
There is no mandate in place for issuing e-invoices in Austria for business-to-business (B2B) transactions.
Suppliers can voluntarily issue electronic invoices if they agree with the buyer beforehand. If they choose to issue e-invoices, the issuer must ensure the integrity of the content and the authenticity of the origin, for example, by using an electronic signature.
There is a partial mandate in place for business-to-government (B2G) e-invoicing in Austria.
Since 1 January 2014, suppliers to the federal government have been required to issue invoices electronically.
Since 18 April 2020, all suppliers, including foreign suppliers, must submit electronic invoices to central government entities. These e-invoices must comply with the European Standard (EN 16931).
At the sub-central government level, there is no obligation to receive e-invoices. Contracting authorities can choose to adopt the country’s e-invoicing solution, e-Rechnung.gv.at. The use of Peppol is also permitted.
Here are the main milestones in Austria’s e-invoicing journey so far.
Keeping up with the rules and regulations for e-invoicing in a single country can be tough, especially when the government is still on its journey towards mandating the activity. Scaling the time and energy needed to do this everywhere you do business can be a struggle.
Sovos can serve as your sole compliance partner for tax and e-invoicing. Let’s discuss your requirements and how we can lighten your tax compliance burden.
While there are some requirements for issuing e-invoices to particular government entities, there is no blanket mandate for B2G or B2B transactions in Austria.
Shape the Future of Global Tax Compliance
November 19, 2025
9:00am - 5:00pm
La Fabrique République, 52 ter Rue des Vinaigriers, 75010 Paris
Tax compliance and digital transformation are converging faster than ever. From e-invoicing and real-time reporting to AI-driven compliance, automation, and data governance, organisations across Europe are rethinking how tax and technology intersect.
At the Tax Compliance Summit – Sovos Always-On Paris, industry leaders, policymakers, and technology experts will explore the evolution of the enterprise ecosystem — from ERP and financial transformation to the modernisation of EDI, P2P and AP automation, T&E integration, and the reinvention of Order-to-Cash processes. The discussions will also address how artificial intelligence is reshaping the relationship between businesses and tax authorities, and what lies ahead for France’s digital tax landscape.
Building on the success of last year’s edition, the event expands beyond the French e-invoicing mandate to provide a comprehensive 360° view of compliance, innovation, and digital regulation in Europe.
All sessions will be conducted in both French and English, with simultaneous translation available.
Senior Security Assurance Solution Architect at Amazon Web Services
Tax Compliance Summit – Sovos Always On is specifically designed for professionals who oversee key areas of business operations, including tax planning and strategy, compliance operations and systems, M&A strategy and data integration, digital and ERP transformation, tax research and reporting, and global finance efficiency.
La Fabrique République, 52 ter Rue des Vinaigriers, 75010 Paris