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.
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, it has yet to implement a mandate for sending invoices electronically.
When it comes to electronic invoicing, every country has its own rules and requirements. This is your ideal overview of Bulgaria e-invoicing.
E-invoicing is voluntary for business-to-business transactions in Bulgaria. Consent from the buyer must be obtained before the seller can issue an invoice electronically.
The following methods are accepted for ensuring the integrity and authenticity of electronic invoices:
Invoices must be stored in a way that guarantees their integrity, authenticity, and availability during the five-year required storage period.
While governmental bodies must be able to accept and process e-invoices, their suppliers are not required to issue invoices electronically. That means there is no full B2G e-invoicing mandate in Bulgaria.
The Central Automated Information System for Electronic Public Procurement (CAIS EPP) is Bulgaria’s official e-invoicing platform for B2G transactions.
The key dates in Bulgaria’s e-invoicing efforts are as follows.
invoices in other countries? We can help there, too.
Sovos serves as a single vendor for all tax and e-invoicing requirements, freeing up your time and providing peace of mind regarding compliance.
Turn your tax compliance challenge into a tax compliance advantage – contact our team of experts today.
The Bulgarian tax authorities do not mandate the issuance of electronic invoices in any way. However, governmental bodies must be able to receive and process e-invoices for public procurement contracts. This has been enforced since 1 November 2019.
Bulgaria is on its way to introducing mandatory SAF-T reporting requirements for businesses, with implementation starting in January 2026.
Yes, electronic invoicing is permitted in Bulgaria. Suppliers can issue e-invoices as long as they obtain the buyer’s consent beforehand.
2025 will be a pivotal year for tax compliance, with governments accelerating e-invoicing mandates, SAF-T requirements and VAT reforms. In this Sovos webinar, Réka Hall, Senior VAT Consultant, will break down the latest updates — from Bulgaria’s SAF-T schema to new mandates across Europe, the Middle East and beyond. Gain clear, actionable guidance to stay compliant, avoid costly errors and future-proof your processes.
On 6th August, following multiple consultations throughout 2024 and 2025, the Polish government passed new legislation and updated schemas for its National e-Invoicing System (KSeF). The timeline and criteria for mandatory compliance have been clearly defined under the updated legislation of KSeF 2.0, meaning organisations may have as little as 6 months to prepare.
September 22- 24, 2025
Austria Trend Hotel Savoyen Vienna, Lora Vukovarac Hrkic, Rennweg 16, 1030 Vienna, Austria
Sovos is proud to be a Sponsor of the E-Invoicing Exchange Summit Europe 2025, taking place in Vienna from September 22–24. This premier event brings together global leaders and experts to explore the latest developments in legislative changes, tax reporting mandates and real-time e-invoicing requirements through government platforms.
We’re also thrilled to be hosting our own speaking session:
What Happens After ViDA and CTC Implementations? The Evolution from Compliance to Continuous Audit.
Join Anna Nordén, Principal Regulatory Affairs and Stanislava Filcheva, Senior Regulatory Liaison Counsel, as they unpack the transformational impact of ViDA and global CTC frameworks. This session will explore:
The future of tax goes beyond meeting compliance deadlines — it’s about leveraging real-time data, enabling cross-border transparency and turning tax into a strategic asset for digital transformation.
We can’t wait to connect in Vienna and drive this important conversation forward.
For more information, agenda and registration visit E-Invoicing Exchange Summit.
Austria Trend Hotel Savoyen Vienna, Lora Vukovarac Hrkic, Rennweg 16, 1030 Vienna, Austria
With the pilot phase of France’s e-invoicing reform fast approaching, we’re prepared to support businesses every step of the way. As a global provider of tax compliance solutions and a trusted technology partner, we’re ready to help companies navigate the upcoming transition with confidence.
The French B2B e-invoicing reform is set to begin its pilot phase in February 2026, and we’re fully prepared to support companies during this critical stage.
With less than a year to go before the phased implementation of the mandate, we’re anticipating the needs of both French and international businesses operating in France. Our solution is complete, interoperable, and aligned with the latest specifications published by the French tax authority (DGFiP) and the AFNOR Commission.
According to Article 91 of the 2024 Finance Law, the obligation to receive electronic invoices will apply to all VAT-registered businesses from 1 September 2026. The issuance of e-invoices and e-reporting data will be introduced progressively between 2026 and 2027.
To help companies prepare, the French tax authority has announced a pilot phase starting in February 2026. Participation will be voluntary and will involve testing all end-to-end flows, formats, and business scenarios set out in the reform. Companies and their Partner Dematerialisation Platforms (PDPs) will play a central role in ensuring everything is operational before the full mandate kicks in.
We’re committed and ready to support our clients and partners in this next crucial step. Our solution enables participation in the pilot while covering all 36 use cases identified by the DGFiP, including:
Our platform is fully compliant with the latest technical specifications issued by the DGFiP, and we plan to support our first voluntary clients from the very beginning of the pilot in early 2026.
As of August 2024, we’re officially registered as a Partner Dematerialisation Platform (PDP no. 0004). Thanks to our deep regulatory expertise, strong local presence, and robust global infrastructure, we’re uniquely positioned to support clients not only during the pilot, but all the way through full implementation.
This combination of technology, expertise, and trusted partnership makes Sovos a strategic ally in the transition to e-invoicing. We’re here to guide businesses of all sizes with confidence, ensuring full compliance with the evolving requirements in France, across Europe, and around the world.
Like many countries, the Czech Republic has experience with e-invoices for the purposes of reducing administrative strain, reducing associated costs and greater visibility into the nation’s transactions.
It has yet to implement a full mandate on electronic invoicing for any type of transaction. This could change quickly, however. Keep this page in your bookmarks to stay on top of the country’s e-invoicing plans.
There is no mandate for issuing electronic invoices for B2B transactions in the Czech Republic, nor have any plans been unveiled for the eventual implementation of a B2B e-invoicing mandate.
Issuing e-invoices is optional, but a supplier must acquire the buyer’s consent before legally transmitting an invoice electronically.
There is no blanket mandate covering B2G transactions in the Czech Republic.
Central, regional and local authorities must accept and process e-invoices if they meet the format according to the European Standard. That said, suppliers are not required to issue e-invoices.
These authorities are also obliged to use the Národní elektronický nástroj (NEN) platform as part of the e-procurement process unless they have been authorised to use another tool.
These are the dates to know in the Czech Republic’s e-invoicing journey.
If you fall within the Czech Republic’s remit for issuing e-invoices, it’s wise to choose a partner that can help – not just in this country, but everywhere you do business.
That’s where Sovos steps in. We act as a single vendor for tax compliance, providing peace of mind and allowing you to reclaim time to focus on growing your business.
No, there are no mandates for issuing electronic invoices in the Czech Republic. However, public authorities are required to be able to receive and process e-invoices should a supplier voluntarily issue one.
B2C e-receipts were abolished in 2023. The EET portal and related infrastructure have been decommissioned. As a result, there is no longer a legal obligation to issue e-receipts or report sales in real time, and taxpayers cannot voluntarily continue using the EET system.
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 all taxpayers and companies.
This can make understanding your requirements difficult, but this overview makes compliance simple. Be sure to bookmark the page to stay ahead of any future regulatory changes.
There is no mandate to issue and receive e-invoices for business-to-business (B2B) transactions in Hungary.
That said, businesses are required to participate in Hungary’s real-time invoice reporting (RTIR) scheme. This model allows for e-invoicing, though it doesn’t mandate it, given that it requires taxpayers and companies to report their invoice data to the Hungarian tax authorities in real time.
E-invoicing can be voluntary, provided the buyer’s consent is obtained prior to issuance.
Receiving and processing electronic invoices is mandatory for central, regional and local contracting authorities in Hungary.
It is not required for suppliers to issue invoices electronically to these public administrations, however, meaning that e-invoicing is not fully mandated in a business-to-government (B2G) context.
While there is no e-invoicing obligation in Hungary, the country does require the electronic transmission of invoice data. More specifically, the real-time invoice reporting (RTIR) scheme requires all taxpayers to send their invoice data to the tax authorities as the transactions happen.
Learn more about Hungary’s RTIR obligation.
Learn the key dates in Hungary’s e-invoicing journey.
You’re not required to issue electronic invoices in Hungary, but it does benefit some taxpayers to issue and receive them. If that sounds like you, Sovos can help.
If your business operates in multiple countries, you have multiple obligations to meet. Sovos can help there too.
We are the compliance partner of many major companies, a single vendor for all things tax compliance – including e-invoicing.
Want to learn more? Speak with us today.
No, e-invoicing is not mandatory for either B2B or B2G transactions in Hungary. That said, governmental entities must be able to receive and process electronic invoices.
Hungary’s real-time invoice reporting obligation requires all taxpayers to send their transaction data to the tax authorities in real time, however.
No, there is no mandatory format to issue electronic invoices in the country.
All domestic B2B transactions, intra-community supplies, exports, and B2C transactions as well.
Denmark has mandated the use of electronic invoices, though not in all contexts, since 2005 – making it an early adopter of the technology. E-invoicing is required for suppliers of goods and services when conducting business with public entities (B2G).
There is no e-invoicing mandate for B2B transactions, however. This page provides an overview of the state of electronic invoicing in Denmark. Be sure to bookmark it to stay updated on future regulatory changes.
There is no e-invoicing mandate for B2B transactions in Denmark.
However, in May 2022, Denmark adopted the new Danish Bookkeeping under which Danish registered businesses or foreign companies with permanent establishments that have accounting obligations in Denmark are required to adopt digital bookkeeping systems compliant with the new regulations.
According to the new regulations, taxpayers in scope must use Digital Bookkeeping Systems capable of generating, receiving and storing electronic invoices in the Peppol BIS and OIOUBL (the Danish-specific version of the UBL) formats.
Businesses in Denmark can choose a digital bookkeeping system registered with the Danish Business Authority – which indicates it complies with the new Digital Bookkeeping Act). If a business opts to use a digital bookkeeping system that is not registered, it falls on them to ensure their systems meet the requirements according to the new Danish Bookkeeping Act.
The requirement to use compliant digital bookkeeping systems was introduced in a phased timeline:
In Denmark, sending and receiving electronic invoices is mandatory for B2G transactions. This means that suppliers of goods and services to public authorities and institutions must issue invoices electronically—either in the Peppol or national OIOUBL format.
The Danish government mandates using its NemHandel platform for sending and receiving e-invoices in a B2G context.
Peppol is widespread in Denmark, serving as one of the two accepted means of formatting an electronic invoice. It’s said that 99% of B2G invoices in the country are electronic, and now the focus is improving the uptake of e-invoices in B2B transactions – which is not mandated.
The Danish Business Authority (ERST) is the nation’s Peppol Authority. This means it is responsible for registering companies that want to become a Peppol Access point or Service Metadata Provider (SMP), reporting, representing Denmark’s interests regarding Peppol and other related administrative efforts.
Learn more about Peppol e-invoicing.
Follow Denmark’s e-invoicing journey with these key dates.
Complying with the tax requirements of one country can be tough; never mind multinational compliance everywhere you do business. Add e-invoicing requirements to that mix, and it can take up a lot of time and headspace in your organisation.
Sovos is your ideal compliance partner for wherever you do business: a single vendor for all of your tax requirements that frees you up to focus on what truly matters to you.
Contact us today to learn more about how Sovos can help.
Issuing electronic invoices is mandatory in Denmark for B2G transactions (suppliers of goods or services to public authorities and institutions), but there is no mandate for B2B e-invoicing in the country.
Digital bookkeeping systems must be able to issue, send, receive and store e-invoices in both the Peppol BIS and OIOUBL (the Danish-specific version of the UBL) formats.
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 Peppol adopters and having implemented a mandate for B2G transactions since 2011, Norway has long been on an e-invoicing journey. That said, it has yet to implement a mandate for B2B transactions.
This page has all the information you need to be aware of Norway’s implementation of electronic invoicing.
There is no e-invoicing mandate for B2B transactions in Norway. Despite it not being required, it is popular on a voluntary basis throughout the country. Businesses can send invoices electronically, providing they have acquired the buyer’s consent.
With the EU’s ViDA initiative now approved, Norwegian businesses will need to send invoices electronically for cross-border B2B transactions from 1 July 2030. The country may well look to introduce a mandate ahead of time, however, with the Ministry of Finance launching a study into its implementation on 16 January 2025.
Since 2011, central authorities have been mandated to receive and process invoices electronically. In 2012, Norway mandated all suppliers of central government entities to send e-invoices. Finally, in 2019, it passed a regulation mandating public contracting authorities to receive and process electronic invoices.
Government entities in Norway are required to utilise Peppol to facilitate its e-invoicing obligations, including using the Peppol BIS format for both domestic and cross-border business and sending invoices through the Peppol eDelivery network.
Ireland joined the OpenPeppol association on 18 January 2018.
The country’s Office of Government Procurement (OGP) operates the Irish Peppol Authority, which is responsible for registering companies wanting to become a Peppol Access Point or Service Metadata Publisher in Ireland.
Learn more about Peppol e-invoicing.
Here are the key dates in Norway’s e-invoicing journey.
Norway appears to have more e-invoicing requirements on the way, and it’s not the only country to be evolving existing regulations and devising new rules. Compliance can be hard, especially when conducting business in multiple countries.
Sovos harmonises the fragmented nature of e-invoicing (with every country having its own obligations) by providing you with a single vendor for complete invoicing and tax compliance.
Choosing Sovos means choosing to reclaim your time and headspace.
It is mandatory for e-invoices to be issued for B2G transactions in Norway, but there is no requirement to issue and receive invoices electronically in a B2B context.
Singapore is on the brink of a significant transformation in its tax reporting landscape. The Inland Revenue Authority of Singapore (IRAS) has announced a phased adoption of InvoiceNow, the national e-invoicing framework based on the PEPPOL network, set to commence voluntarily for GST-registered businesses in May 2025.
Germany – the largest economy in Europe, and the fourth largest globally – is moving towards mandatory e-invoicing. As a key exporter of industrial goods, automobiles, machinery and chemicals, many European countries depend on German supply chains. This demonstrates the importance of understanding your compliance requirements, and choosing the right solution provider is critical.
Switzerland is on its e-invoicing journey, having mandated its use for transactions between suppliers and federal government entities since 2016.
That said, electronic invoicing is voluntary for B2B and B2C transactions, though there are different countrywide digitisation initiatives by businesses. Bookmark this page to stay on top of what’s to come from Switzerland’s tax authority.
1. How does B2G e-invoicing work in Switzerland?
2. How does B2B e-invoicing work in Switzerland?
3. Considerations for handling B2B e-invoices in Switzerland
4. Format of electronic invoices and documents in Switzerland
5. Timeline of e-invoicing adoption in Switzerland
Switzerland currently requires suppliers to issue electronic invoices when contracting with federal administrations, if the contract’s value exceeds CHF 5,000 (approx. EUR 5,200).
There are two main e-invoicing channels made available to businesses for submitting e-invoices to federal administrations:
Private businesses can choose to issue electronic invoices voluntarily. A few initiatives, such as the QR Bill, encourage businesses to adopt electronic invoicing.
Since June 2020, QR bills replaced the payment slips. The QR bill embeds a Swiss QR code, that contains all relevant information for automated payment in structured form.
The QR code is compatible with e-invoices by complementing the data set with QR reference and QR IBAN in the Payment reference number and IBAN Number fields, respectively.
While Switzerland does not mandate a specific invoice format, swissDIGIN is the recommended e-invoicing format. Other accepted formats include:
Here are the key dates in the country’s electronic invoicing journey so far.
Only transactions from suppliers to the Swiss government are mandated to be invoiced electronically. B2B e-invoicing is currently voluntary in Switzerland.
With the EU’s ViDA initiative close to being enforced, electronic invoices are planned to become mandatory for B2B transactions across Europe—including Switzerland—from January 2026.
Taxpayers must ensure the integrity of the content and authenticity of the origin of e-invoices. The most common method to meet these requirements is to apply an e-signature.
The primary benefit of adopting e-invoicing is complying with Switzerland’s mandate for B2G transactions.
It provides other business benefits, including reducing paper usage and waste, saving costs and manual labour associated with processing, reducing errors by eliminating manual input and enabling integration possibilities for operational efficiency.
E-invoicing isn’t just growing in popularity in Switzerland, it’s on a global rise. As electronic invoicing continues to become mandated, compliance becomes more difficult and as important as ever.
E-nvoicing may be a global trend, but it’s fragmented in nature. Countries have their own rules and regulations. That’s why it’s imperative that you choose a single vendor for compliance. Sovos is the solution.
Instead of spending your time ensuring compliance everywhere you do business, let Sovos do the heavy lifting so you can focus on what matters.
As a pioneer in tax digitization, Sweden is one of the early adopters of electronic information exchange, with its journey starting in 2003.
The country has been digitally transforming its processes since then, bringing its e-invoicing rules and standards in line with the European standard (EN 16931).
This page is your ideal overview, covering major developments, pertinent regulations and requirements, and other important information.
As in many European countries, Sweden does not require the use of e-invoices for B2B transactions. Nevertheless, businesses in the country are encouraged to use the Peppol interoperability network and the EN19631-compliant Peppol BIS 3.0 format.
Companies opting for e-invoicing with their business partners should have the following compliance aspects in mind:
E-invoicing in public procurement has been mandatory in Sweden since 2019, obligating suppliers and their public contractors to exchange electronic invoices.
Unlike many other countries that have implemented e-invoicing, Sweden does not have a central platform for transmitting invoices electronically.
Sweden considers Peppol its preferred solution for public sector e-invoicing. Peppol BIS Billing 3 is the nation’s standard e-invoicing format, meaning it wholly complies with the European standard. It requires public sector entities to be registered in Peppol so they can receive e-invoices from suppliers.
There are other formats in use – like ESAP 6 and Svefaktura – but Sweden’s Peppol Authority, the Agency for Digital Government (Digg), actively encourages the use of Peppol BIS Billing 3.0 and is phasing out the legacy formats.
Sweden is one of the many European countries that complies with Peppol’s framework and standards. The country’s Peppol authority, the Agency for Digital Government (Digg), is focused on utilising the framework to assist with the adoption of e-invoicing, e-procurement and standardised infrastructure for cross-border trade.
Some of the Peppol specifications used in Sweden in are:
Find out more about Peppol e-invoicing.
Here are the key dates in Sweden’s electronic invoicing journey.
While e-invoicing has been common in Sweden since 2008, it’s still growing in popularity and adoption around the world. As more mandates enter into force, compliance becomes more complicated for international organisations.
The global rise of electronic invoicing is paired with its fragmented nature; countries have their own rules and preferences. Choosing a single vendor for compliance everywhere you do business is key.
Reclaim time and free your mind by allowing Sovos to care about compliance for you.
Public sector entities and their suppliers are required to exchange electronic invoices (B2G). E-invoicing for other transactions is voluntary.
While there are multiple e-invoicing formats in use, Sweden’s Digital Government Agency recommends the use of Peppol BIS Billing 3.0.
Digg recommends that Peppol participants use their company registration number. In some specific cases, GLN could also be an option.
The Netherlands’ e-invoicing journey started in 2019 when all public authorities were obligated to receive electronic invoices from their suppliers. It is estimated that roughly 1.6 million invoices are exchanged annually with the government.
Even though e-invoicing in business relations is still not mandatory, there are considerations to keep in mind when implementing e-invoicing between businesses voluntarily.
This page provides an overview of e-invoicing in The Netherlands, from its start to the current day. Be sure to bookmark the page to keep updated with future updates.
1. Key considerations for B2B e-invoicing in the Netherlands
2. Characteristics of B2G electronic invoicing in the Netherlands
3. Common data formats used in the Netherlands
4. Timeline of e-invoicing adoption in the Netherlands
5. Penalties: What happens if I don’t comply with e-invoicing in the Netherlands?
Many businesses in The Netherlands voluntarily opt-in for e-invoicing in their business relations, unlocking the benefits of digitisation.
Key considerations companies need to be aware of when implementing e-invoicing in the country include:
Since 2020, suppliers of central Dutch authorities have been obliged to submit e-invoices to their public contractors. The Netherlands has implemented the Peppol interoperability network to facilitate the exchange of e-invoices with governmental bodies.
The mandatory identifier that is used to route e-invoices to the central government organisations is the OIN number (Organisatie-identificatienummer).
There are three methods of submitting e-invoices:
E-invoices in the Netherlands can be sent and received in several formats, including:
Here are the key dates in the Netherlands’ e-invoicing journey.
Taxpayers should expect to receive fines for failing to meet invoicing requirements in The Netherlands.
While sending electronic invoices for B2B transactions is not mandated, it is required for private businesses that supply the Dutch central government. Failure to comply with the rules could result in a financial penalty.
E-invoicing is on the rise globally, especially in Europe, where the EU’s ViDA initiative is imminently arriving.
While electronic invoicing is a worldwide trend, it is fragmented and requires a nuanced approach wherever you do business. It’s important to choose a single vendor for compliance, simplifying your obligations.
Sovos is your ideal tax compliance partner. Let us handle your e-invoicing so you can focus on what matters: growing your business.
The Netherlands mandates that invoices to the Dutch central government must be transmitted electronically. It is currently not enforced for transactions between private businesses.
In B2B e-invoicing, the buyer’s consent is required. It can be tacit, meaning that the buyer can process the e-invoice or pay it.
The Peppol network is used as a framework in the B2G e-invoicing process. In late 2023, the country joined a pilot program organised by the European Commission on the exchange of e-invoices between businesses in The Netherlands and Singapore.
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 in the know with the country’s invoicing changes.
This page serves as your overview of Belgium electronic invoicing, providing the must-know information for tax compliance. Be sure to bookmark the page to be ahead of regulatory updates.
Belgium will implement an e-invoicing mandate for business-to-business transactions from 1 January 2026.
The model initially only involves buyers and sellers, not including any CTC (Continuous Transaction Controls) elements. This means that the country’s tax administration will not serve as a central platform or have access to invoice data in real or near real-time.
However, there are plans to transition to a 5-corner e-invoicing model by 2028, which will introduce a complementary invoice data reporting requirement and move towards CTC elements with near real-time reporting obligations.
Belgium has selected Peppol as the mandatory default transmission network for the B2B e-invoicing system. Although there is some flexibility and invoices may be issued in other EN 16931-compliant formats (subsidiary standard) if the recipient explicitly agrees, all businesses within the scope of the e-invoicing mandate will need to be able to connect to the Peppol network even if they intend to rely on the opt-out possibility.
This choice positions Belgium’s e-invoicing infrastructure as ‘future-proof,’ seamlessly aligning with upcoming national and European digital reporting obligations, including the EU’s ViDA Directive by 2030.
Belgium requires the use of electronic invoices in government, mandating suppliers to public authorities to send invoices electronically. It introduced the mandate in 2024.
It began its B2G e-invoicing journey in 2017 when enforcing it regionally in Flanders; followed by mandates in Brussels in 2020 and Wallonia in 2022.
E-invoices in public procurement must meet the European Standard EN 16931, with the Mercurius platform serving as the nation’s hub for electronic invoicing—enabling both automated and manual invoice submission.
Belgium has chosen Peppol as its default e-invoicing framework, standard and format.
Peppol was launched in 2008 in an effort to standardise public procurement in governments across the EU. It was formed as a framework that enables cross-border electronic procurement and invoices to be sent to customers.
It standardises how information is structured and exchanged to unify business throughout the European Union—and, today, beyond the EU. Malaysia and Singapore, for example, are two non-European countries that have embraced Peppol.
Find out more about Peppol e-invoicing
Follow the development of Belgium e-invoicing:
E-invoicing is required for B2G transactions in Belgium, and it will also be obligatory for B2B transactions from 2026.
From 2028, Belgium will also introduce an additional e-reporting requirement.
No, the Belgian tax authorities have clarified that sending structured electronic invoices for taxpayers not established in Belgium (i.e., without a permanent establishment) is not compulsory.
Yes, certain entities are exempt from the mandate, including:
No, B2C transactions are currently out of the scope of the Belgian e-invoicing mandate.
Invoices in Belgium must include specific information, such as:
Peppol-BIS is the standard e-invoicing format in Belgium, but other formats can be used – as long as there is a mutual agreement between the parties and the format meets European Standard EN 16931.
However, all businesses within the scope of the e-invoicing mandate will need to be able to connect to the Peppol network even if they intend to rely on the opt-out possibility.
With Belgium mandating e-invoicing for B2G transactions and working towards the same for B2B, you must fulfil your obligations. This can be tough considering the evolving nature of these regulations and, for multinational organisations, the fact that every country is on its own unique e-invoicing journey.
Sovos can help, acting as your sole compliance partner for all tax matters everywhere you conduct business, including in Belgium. Let your compliance be our business so you can focus on growth.
