E-invoicing in Belgium and other EU countries
In Belgium, e-invoicing will become mandatory in 2026, for transactions between companies that are subject to VAT. The rest of Europe is on a similar course: the adoption of e-invoicing and its timelines are determined by local governments and European ViDA regulations.
ViDA stands for VAT in the Digital Age and encompasses the adaptation of European VAT rules to a digital economy. The roll-out of e-invoicing throughout the EU is an important part of ViDA.
Two elements are important for the e-invoicing obligation across the EU:
- Starting from 2025, EU member states can make e-invoicing mandatory without requiring customers' consent. Belgium is a pioneer, but all other countries will follow suit.
- From July 1, 2030, the use of structured electronic invoices in cross-border B2B and B2G transactions between two EU countries should in principle become mandatory.
Member states are obligated to allow the use of EU standard EN16931 and UBL syntax; but may also allow other formats. As a result, local networks and formats will continue to exist alongside the European standard.
Read more:
Countries supported by Flowin
Flowin is an international solution, with a firm commitment to support the following EU countries, no later than 3 months before the general obligation of B2B e-invoicing.
Flowin supporting a country includes 3 main elements:
- Onboarding end-users in the country
- Supporting Local Formats, in addition to European Standards
- Connecting to local networks if applicable
The main focus countries for Flowin are:
Already supported |
In scope |
Country | Sending e-invoices mandatory for B2B | Receiving e-invoices mandatory for B2B | Support for Flowin end-users | Supporting local formats in Flowin (Peppol BIS3 always supported) | Supporting the local network in Flowin |
EU cross-border | 01/07/2030 | 01/07/2030 | N/A | ☑ BIS3 | PEPPOL |
BE | 01/01/2026 | 01/01/2026 | √ | ☑ UBL.BE | N/A |
DE | 01/01/2027 (annual turnover > € 800,000) 01/01/2028 (all) | 01/01/2025 | √ | ☑ XRechnung | N/A |
LU | Deadline not yet set | Deadline not yet set | √ | N/A | N/A |
NL | Deadline not yet set | Deadline not yet set | √ | ☑ Simplerinvoicing 2.0 | N/A |
SE | Deadline not yet set | Deadline not yet set | √ | ⮾ Svefaktura | N/A |
IE | Deadline not yet set | Deadline not yet set | √ | ⮾ UBL ⮾ EDIFACT | N/A |
IT | Yes | Yes | Not yet determined | ☐ FatturaPA ➟ Scheduled no later than 01/06/2026 | ☐ SDI ➟ Scheduled no later than 01/06/2026 |
PL | 01/02/2026 (annual turnover > PLN 200 mio) 01/04/2026 (all) | 01/02/2026 (annual turnover > PLN 200 mio) 01/04/2026 (all) | Not yet determined | ☐ KSeF ➟ Scheduled no later than 01/01/2026 | ☐ KSeF ➟ Scheduled no later than 01/01/2026 |
FR | 01/09/2026 (large & medium-sized enterprises) 01/09/2027 (small & micro-enterprises) | 01/09/2026 | Scheduled no later than 01/06/2026 | ☐ UBL 2.1 ☐ CII 3.0 ☐ FacturX ➟ Scheduled no later than 01/06/2026 | ☐ ChorusPro ➟ Scheduled no later than 01/06/2026 |
SP | Deadline not yet set | Deadline not yet set | Not yet determined | ☐ CII ☐ UBL ☐ EDIFACT ☐ FacturaE ➟ Deadline not yet set | ☐ FACe (B2G) ☐ FACeB2B (B2B) ➟ Deadline not yet set |
DK | Deadline not yet set | Deadline not yet set | Not yet determined | ☐ OIOUBL ➟ Deadline not yet set | ☐ NemHandel ➟ Deadline not yet set |
AT | Deadline not yet set | Deadline not yet set | Not yet determined | ☐ ebInterface ➟ Deadline not yet set | ☐ USP ➟ Deadline not yet set |