E-invoicing deadlines by country
This page lists the main dates for each country we cover, as of 6 October 2026. "Receive" means you must be able to accept structured e-invoices; "issue" means you must send them. A PDF by email is not a structured e-invoice in any of these countries.
For your own situation, use the deadline checker on each country's obligation page; it asks a few questions and links every answer to its source.
Overview
| Country | Receive from | Issue from | Network / format |
|---|---|---|---|
| Belgium | 1 Jan 2026 | 1 Jan 2026 | Peppol (BIS) [1] |
| Germany | 1 Jan 2025 | 1 Jan 2027 (turnover > €800k) / 1 Jan 2028 (others) | EN 16931 formats: XRechnung, ZUGFeRD [3] |
| France | 1 Sep 2026 | 1 Sep 2026 (large and mid-size) / 1 Sep 2027 (small and micro) | Approved platforms [4] |
| Norway | 1 Jan 2030 | 1 Jan 2027 | EHF / Peppol BIS 3.0 [5] |
| UAE | with your issue date | 1 Jan 2027 (revenue ≥ AED 50M) / 1 Jul 2027 (others) / 1 Oct 2027 (government) | Peppol, PINT AE, via an accredited provider [6][7] |
| Slovakia | 1 Jan 2027 (every business) | 1 Jan 2027 (VAT payers) | Peppol, through a certified provider [10] |
| Oman | with your phase date | 1 Apr 2027 (supplies > OMR 5M) / 1 Oct 2027 (other VAT-registered businesses) | Peppol, PINT OM, via an accredited provider [11] |
| Netherlands | planned 1 Jul 2030 (not law yet) | planned 1 Jul 2030 (not law yet); to central government since 2017 | Peppol (NLCIUS / SI-UBL) [12][13] |
Key e-invoicing dates
- in force Netherlands: E-invoices to central government (new contracts) [1]
- in force Belgium: E-invoices to public authorities (contracts from EUR 3,000) [1]
- in force Germany: All businesses must be able to receive e-invoices [1] [2]
- in force Belgium: B2B e-invoicing mandatory: send and receive via Peppol [1] [2]
- passed Belgium: End of the general tolerance period Deadline [1] [2]
- in force France: All businesses must be able to receive e-invoices [1] [2]
- in force France: Large and mid-size companies issue e-invoices and e-report [1] [2]
- in 2 days United Arab Emirates: Revenue ≥ AED 50M: appoint an accredited service provider (ASP) Deadline [1] [2]
- in 65 days Germany: Issuing e-invoices mandatory if prior-year turnover > EUR 800,000 [1] [2]
- in 65 days United Arab Emirates: Revenue ≥ AED 50M: e-invoicing mandatory [1] [2]
- in 65 days Norway: E-invoices (EHF) required for sales to bookkeeping-liable buyers [1] [2] [3]
- in 65 days Slovakia: E-invoices required between businesses and to the public sector [1]
- in 154 days United Arab Emirates: Revenue < AED 50M and government: appoint an ASP Deadline [1]
- in 155 days Oman: Supplies > OMR 5M: e-invoicing (Fawtara) mandatory [1] [2]
- in 246 days United Arab Emirates: Revenue < AED 50M: e-invoicing mandatory [1]
- in 308 days France: SMEs and micro-businesses issue e-invoices and e-report [1] [2]
- in 338 days United Arab Emirates: Government entities: e-invoicing mandatory [1]
- in 338 days Oman: All VAT-registered businesses: e-invoicing (Fawtara) mandatory [1] [2]
- in 430 days Germany: Issuing e-invoices mandatory for all other businesses [1] [2]
- in 430 days Norway: New invoice rules: buyer's organisation number always required [1]
- in 886 days United Kingdom: VAT invoices must be issued and received as e-invoices Planned, not yet law [1] [2]
- in 1,161 days Norway: Duty to receive e-invoices and keep books in an electronic system [1] [2] [3]
- in 1,342 days Netherlands: B2B e-invoicing mandatory (KOR exempt), intra-EU reporting Planned, not yet law [1] [2]
- in 1,342 days EU: ViDA: digital reporting of intra-EU transactions (at the latest) Deadline [1]
- in 1,707 days Netherlands: Domestic B2B invoice data reported to the Tax Administration Planned, not yet law [1] [2]
Countdowns as of 28 Oct 2026. This page is updated every day.
All countries (.ics) · Belgium, Germany, United Arab Emirates, Norway, France, Slovakia, Oman, Netherlands, United Kingdom, EU
Belgium
- Since 1 January 2026, Belgian businesses with a VAT number must exchange structured electronic invoices with each other, through the Peppol network [1].
- Invoices to private individuals are not covered, but every VAT-registered business, even one that only sells to consumers, must be able to receive structured e-invoices from its suppliers [1].
- The FPS Finance applied a tolerance period during the first three months of 2026: no penalties for businesses that had taken timely and reasonable steps [2]. That period has ended.
Germany
- Since 1 January 2025, every domestic business must be able to receive e-invoices [3].
- Issuing: until the end of 2026, any business may still send paper or other electronic formats (PDF only with the recipient's consent). Businesses with prior-year turnover up to €800,000 may continue until the end of 2027. After that, e-invoices are required for domestic B2B sales [3].
- No e-invoice needed for small-amount invoices up to €250 gross, travel tickets, supplies by Kleinunternehmer (small businesses under the VAT small-business scheme), and supplies to non-business legal entities [3].
France
- Since 1 September 2026, all companies, whatever their size, must be able to receive e-invoices. Large and mid-size companies must also issue them and transmit e-reporting data [4].
- From 1 September 2027, small and micro businesses must issue e-invoices and transmit e-reporting data [4].
- Invoices go through a state-approved platform (plateforme agréée), directly or through compatible software [4].
- The administration announced no penalties for businesses facing implementation difficulties during the start-up phase, through the end of 2026 [4].
Norway
- From 1 January 2027, businesses with bookkeeping duties must issue e-invoices when they sell to other businesses with bookkeeping duties [5].
- Accepted formats: EHF Billing, Peppol BIS Billing, and their self-billing versions, version 3.0 or newer [5].
- The duty to receive e-invoices starts 1 January 2030. Until then, the issuing duty applies in practice when the buyer can receive them (registered in the ELMA register). A PDF may not be used if the buyer can receive an e-invoice [5].
- Exemptions include businesses with turnover up to NOK 50,000 a year [5].
United Arab Emirates
- Scope: every person conducting business in the UAE, for business-to-business and business-to-government transactions, whether VAT-registered or not. Sales only to consumers are out, for now [6][8].
- Revenue ≥ AED 50 million: appoint an Accredited Service Provider (ASP) by 30 October 2026, implement by 1 January 2027 [7].
- Revenue < AED 50 million: appoint an ASP by 31 March 2027, implement by 1 July 2027 [6].
- Government entities: appoint by 31 March 2027, implement by 1 October 2027 [6].
- Voluntary use has been possible since 1 July 2026 [6].
- Late appointment or implementation: AED 5,000 per month [9].
→ UAE pages · UAE deadlines and penalties
Coming later (not covered yet)
Poland, the United Kingdom and the EU-wide "VAT in the Digital Age" (ViDA) rules are on our list. We add a country once the rules are final and our tools work there.
Dates checked on 6 October 2026 against the sources listed. Rules change: always follow the linked official source. Information, not legal or tax advice.
Sources
- Structured electronic invoices between companies are compulsory since 2026 (einvoice.belgium.be) (checked on )
- Period of tolerance during the first three months of 2026 (einvoice.belgium.be, 18 Dec 2025) (checked on )
- FAQ on the mandatory e-invoice (Bundesministerium der Finanzen) (checked on )
- Tout savoir sur la facturation électronique pour les entreprises (economie.gouv.fr) (checked on )
- Regulations on digital bookkeeping and e-invoicing (Skatteetaten, 30 Sep 2026) (checked on )
- UAE Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System (checked on )
- UAE Ministerial Decision No. 66 of 2026 amending MD No. 244 of 2025 (checked on )
- UAE Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System (checked on )
- UAE Cabinet Decision No. 106 of 2025 on e-invoicing violations and penalties (checked on )
- Slovakia: e-invoicing (Financial Administration of the Slovak Republic) (checked on )
- Oman: Tax Authority Decision 189/2026 on the e-invoicing phases (checked on )
- Netherlands: cabinet chooses e-invoicing and reporting for businesses (Rijksoverheid, 11 Sep 2026) (checked on )
- Netherlands: e-invoicing to central government (RVO) (checked on )
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