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


CountrySending e-invoices mandatory for B2BReceiving e-invoices mandatory for B2BSupport for Flowin end-usersSupporting local formats in Flowin
(Peppol BIS3 always supported)
Supporting the local network in Flowin
EU cross-border01/07/203001/07/2030N/A BIS3PEPPOL
BE01/01/202601/01/2026 UBL.BEN/A
DE01/01/2027 (annual turnover > € 800,000)

01/01/2028 (all)
01/01/2025

XRechnungN/A
LUDeadline not yet setDeadline not yet set

N/AN/A
NLDeadline not yet setDeadline not yet set

☑ Simplerinvoicing 2.0N/A
SEDeadline not yet setDeadline not yet set

SvefakturaN/A
IEDeadline not yet setDeadline not yet set

UBL
 EDIFACT
N/A
ITYesYesNot yet determined☐ FatturaPA
➟ Scheduled no later than 01/06/2026
☐ SDI
➟ Scheduled no later than 01/06/2026
PL01/02/2026 (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
FR01/09/2026 (large & medium-sized enterprises)
01/09/2027 (small & micro-enterprises)
01/09/2026Scheduled 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

SPDeadline not yet setDeadline not yet setNot yet determined CII
UBL
EDIFACT
☐ FacturaE
➟ Deadline not yet set
FACe (B2G)
☐ FACeB2B (B2B)
Deadline not yet set
DKDeadline not yet setDeadline not yet setNot yet determined☐ OIOUBL
➟ Deadline not yet set
☐ NemHandel
➟ Deadline not yet set
ATDeadline not yet setDeadline not yet setNot yet determined☐ ebInterface
➟ Deadline not yet set
☐ USP
Deadline not yet set