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As digital tax compliance continues to advance across Europe, e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing. is becoming a central component of VAT reform. Designed to tackle fraud, boost transparency, and streamline reporting, structured electronic invoicing is being rolled out at pace.
In 2025, several countries are making progress, with implementation dates shifting and new frameworks emerging. For tax and finance professionals in cross-border businesses, keeping up with these developments is critical.
Here’s a round-up of five notable e-invoicing updates in Europe to be aware of this year:
1. Spain: New launch timetable
At the start of April, Council of Ministers gazetted new launch timetable for Veri*factu:
- 1 Jan 2026: businesses subject to corporate income tax;
- 1 Jul 2026: all other taxpayers
2. Poland: Confirms first wave
The Polish Ministry of Finance has confirmed that there will be no further delays to the initial phase of its mandatory e-invoicing regime, KSeFThe National e-Invoicing System (KSeF) is for entrepreneurs in Poland to issue and receive electronic structured invoices. 2.0, which is set to launch in February 2026. However, the next round of draft legislation has been delayed by three months.
- 1st Feb 2026: large taxpayers, over PLN 200m (2024) pa turnover; and
- 1st Apr 2026: other taxpayers.
- Jan 2027: micro businesses – invoices below PLN450 and less than PLN 10,000 sales per month.
3. France: 1 year delay rejected
On 11 April 2025, the National Assembly voted against a proposed amendment to the ‘Simplification de la vie des entreprises’ bill, which sought to postpone the 1 September 2026 launch of e-invoicing and e-reporting by one year.
4. Slovakia: Prepares for B2B e-invoicing
Slovakia is the latest European country moving toward mandatory B2B e-invoicing. It launched a public consultation earlier this year and plans to publish draft legislation by summer 2025.
The Slovak Finance Administration will serve as the national Peppol Authority and is planning a five-corner, decentralised model. This setup will support e-invoicing between businesses, along with e-reporting to the tax authorities.
The rollout will take place in three stages:
- Jan 2027: Businesses must be able to issue, receive, and store structured e-invoices for domestic B2B transactions, following the EU’s EN16931 standard.
- Jan 2027: These domestic transactions must also be reported in real time to the tax authority.
- Jul 2030: In line with the EU’s ViDAViDA or 'VAT in the Digital Age', is an EU initiative proposed by the European Commission that seeks to modernise and harmonise VAT processes for member states, by embracing new technologies. It is aimed at updating processes for the management of VAT, and reduce the VAT gap and fraud. The proposal also aims to address challenges in the area of VAT raised by the development of the platform economy. initiative, e-invoicing and reporting will extend to intra-community B2B transactions.
Slovakia’s phased approach gives businesses time to prepare, but early planning and system upgrades will be essential.
5. Luxembourg: Plans for B2B e-invoicing underway
Luxembourg is preparing new legislation to expand its current structured e-invoicing rules. The updated framework is expected to be introduced in phases, following similar approaches taken by Belgium and France.
The country is likely to adopt a five-corner model using the Peppol network for invoice exchange.
These changes will align with the EU’s ViDA Digital Reporting Requirements, which are scheduled to take effect from July 2030.
Europe’s e-invoicing landscape is shifting quickly, and while delays offer breathing room, the direction of travel is clear.
For global businesses, this means investing in flexible compliance infrastructure, staying alert to updates, and planning for multiple go-live dates in the years ahead.
