e-Invoicing Deadlines for Europe
An up-to-date interactive calendar for B2B compliance
A strategic tool to help prepare for regulations, plan adjustments and ensure tax compliance across the European Union.
2017 - 2025
| Country | Deadline | Type of Deadline | Retention & Storage |
|---|---|---|---|
 Spain | 01/07/2017 | E-reporting in real time | 4 years Notify tax office if stored outside Spain Easy access for tax office required |
 Italy | 01/01/2019 | E-invoicing mandatory - B2B, B2C E-reporting in real time | 10 years |
 Hungary | 01/06/2020 | E-reporting in real time - B2B, B2C | 6 years Notify tax office if stored outside Hungary Easy access for tax office required |
 Albania | 01/07/2021 | Centralized e-invoicing | 5 years |
 Portugal | 01/07/2021 | Mandatory certified billing software | 10 years Paper invoices in Portugal Electronic invoices may be stored in the EU |
| Portugal | 01/01/2021 | Mandatory SAF-T e-reporting | 10 years |
 Norway | 01/01/2022 | Mandatory SAF-T e-reporting | 6 years Paper invoices in Norway Electronic invoices may be stored in any EEA country |
 Romania | 01/07/2022 | Mandatory e-invoicing Mandatory e-reporting on certain products | 10 years |
| Romania | 01/01/2024 | Mandatory e-transport reporting | 10 years |
| Romania | 01/01/2024 | Mandatory e-invoicing Mandatory e-reporting | 10 years |
| Romania | 01/01/2025 | Mandatory e-reporting - B2C | 10 years |
 EU-wide | 01/01/2025 | SME "EX" VAT No. for €100k VAT threshold | - |
| EU-wide | 14/04/2025 | E-invoicing acceptance required | - |
2026
| Country | Deadline | Type of Deadline | Retention & Storage |
|---|---|---|---|
 Belgium | 01/01/2026 | 3 months Grace Period Mandatory e-invoicing - B2B | 7 years 10 years for property invoices Paper invoices in Belgium Electronic invoices may be stored anywhere |
 Bulgaria | 01/01/2026 | SAF-T e-reporting - B2B for large businessses | 5 years 10 years (e-invoices) Invoices may be kept outside Bulgaria |
 Croatia | 01/01/2026 | Mandatory e-invoicing - B2B Mandatory e-reporting - B2B | 12 years Notify tax office if stored elsewhere in EU |
 Denmark | 01/01/2026 | Mandatory e-invoicing acceptance - B2B | 5 years Paper records in Denmark Electronic records may be stored outside Denmark |
| Spain | 01/01/2026 | Verifactu e-reporting - B2B for large companies | 4 years |
| Portugal | 01/01/2026 | Mandatory QES and QR code for non-electronic invoices | 10 years |
 Poland | 01/02/2026 | E-invoicing - B2B for large companies | 6 years 10 years (broadcast, telecoms, digital services) Paper invoices in Poland Electronic invoices may be stored outside Poland Easy access for tax office required |
| Poland | 01/04/2026 | Mandatory e-invoicing - B2B SMEs | 6 years 10 years (broadcast, telecoms, digital services) Paper invoices in Poland Electronic invoices may be stored outside Poland Easy access for tax office required |
| Spain | 01/07/2026 | Verifactu e-reporting - B2B, B2C | 4 years |
 France | 01/09/2026 | E-invoicing - B2B for large and medium companies E-reporting - B2B for large and medium companies | 6 years Records may be kept in an EU state |
 Greece | 01/03/2026 | E-invoicing - B2B for large companies with an annual turnover >€1 million. Transition period until May 3, 2026. | 7 years Invoices may be kept outside Greece Easy access for tax office required |
| Greece | 01/10/2026 | E-invoicing - B2B. Transition period until December 31, 2026. | 7 years Invoices may be kept outside Greece Easy access for tax office required |
 Latvia | 30/03/2026 | Voluntary B2B e-invoicing and e-reporting | 5 years commercial sales invoices 10 years real-estate invoices Electronic invoices may be stored outside Latvia Easy, immediate access for tax office required |
2027
| Country | Deadline | Type of Deadline | Retention & Storage |
|---|---|---|---|
| Poland | 01/01/2027 | Mandatory e-invoicing - B2B for microenterprises | 6 years 10 years (broadcast, telecoms, digital services) Paper invoices in Poland Electronic invoices may be stored outside Poland Easy access for tax office required |
| Bulgaria | 01/01/2027 | Mandatory SAF-T e-reporting - B2B | 5 years 10 years (e-invoices) Invoices may be kept outside Bulgaria |
| EU-wide | 01/01/2027 | Minor OSS/IOSS clarifications | - |
 Estonia | 01/01/2027 | Mandatory e-invoicing - B2B | 7 years Store outside Estonia with permission from tax office Immediate access for tax office required |
 Germany | 01/01/2027 | Mandatory e-invoicing - B2B for large companies | 10 years minimum |
| France | 01/09/2027 | Mandatory e-invoicing - B2B for small businesses Mandatory e-reporting - B2B for small businesses | 6 years |
 Slovakia | 01/01/2027 | Mandatory e-invoicing - B2B Near real-time e-reporting | 10 years Store outside Slovakia with annual permission from tax office |
 Slovenia | 01/01/2027 | Mandatory e-invoicing - B2B | 10 years Store outside Slovenia with permission from tax office Easy access for tax office required |
| Spain | 01/01/2027 | Verifactu e-reporting - B2B for large companies | 4 years |
| Portugal | 01/01/2027 | Mandatory QES for non-electronic invoices | 10 years |
| Spain | 01/07/2027 | Verifactu e-reporting for small companies and professionals - B2B, B2C | 4 years |
| Norway | 01/01/2027 | Issuance of structured B2B invoices mandatory | 6 years Paper invoices in Norway Electronic invoices may be stored in any EEA country |
| Spain | 01/10/2027 | Mandatory e-invoicing with e-rerporting for businesses with annual turnover > 8 million EUR (still to be ratified) | 6 years |
2028
| Country | Deadline | Type of Deadline | Retention & Storage |
|---|---|---|---|
| Belgium | 01/01/2028 | E-reporting - B2B in near real-time | 7 years 10 years for property invoices Paper invoices in Belgium Electronic invoices may be stored anywhere |
| Bulgaria | 01/01/2028 | Mandatory SAF-T e-reporting | 5 years 10 years (e-invoices) Invoices may be kept outside Bulgaria |
| Germany | 01/01/2028 | Mandatory e-invoicing | 10 years minimum |
| EU-wide | 01/03/2028 | IOSS ID linked to import no. for non-EU businesses | - |
| EU-wide | 01/07/2028 | Voluntary VAT collection from suppliers for Platform economy | - |
| EU-wide | 01/07/2028 | OSS to include all B2C suppliers and cross-border stock movements | - |
| EU-wide | 01/07/2028 | EU business buyers responsible for VAT reporting on foreign purchases | - |
 Latvia | 01/01/2028 | Mandatory e-invoicing - B2B Mandatory e-reporting - B2B | 5 years commercial sales invoices 10 years real-estate invoices Electronic invoices may be stored outside Latvia Easy, immediate access for tax office required |
| Norway | 01/01/2028 | Mandatory e-invoicing | 6 years Paper invoices in Norway Electronic invoices may be stored in any EEA country |
| Spain | 01/10/2028 | Mandatory e-invoicing - B2B for businesses with annual turnover ≤ €8 million (still to be ratified) | 6 years |
 Ireland | 01/11/2028 | Mandatory e-invoicing and real-time e-reporting - B2B - large enterprises' domestic transactions. | 6 years Paper invoices in Ireland Electronic invoices may be stored outside Ireland Easy access must be ensured for the tax office |
2029 - 2035
| Country | Deadline | Type of Deadline | Retention & Storage |
|---|---|---|---|
| Bulgaria | 01/01/2029 | Mandatory SAF-T e-reporting - B2B, B2C for SME and large enterprises | 5 years 10 years (e-invoices) Invoices may be kept outside Bulgaria |
| Bulgaria | 01/01/2030 | Mandatory SAF-T e-reporting - B2B, B2C for micro-enterprises | 5 years 10 years (e-invoices) Invoices may be kept outside Bulgaria |
| Norway | 01/01/2030 | Mandatory e-invoicing receipt Mandatory digital bookkeeping | 6 years Paper invoices in Norway Electronic invoices may be stored in any EEA country |
| EU-wide | 01/07/2030 | Mandatory VAT collection from suppliers for Platform economy | - |
| EU-wide (except for countries who introduced systems before 2024) | 01/07/2030 | Mandatory e-invoicing in EN 16931 format within 10 days of supply; mandatory traceability of payments | 10 years |
| EU-wide (except for countries who introduced systems before 2024) | 01/07/2030 | Mandatory Direct Digital Reporting (DRR) | - |
| EU-wide (except for countries who introduced systems before 2024) | 01/07/2030 | New EU-wide DRR database to be implemented | - |
| EU-wide (except for countries who introduced systems before 2024) | 01/07/2030 | Mandatory e-reporting deadlines begin | - |
| EU-wide (some states may choose to limit the use of summary invoices in industries with a higher risk of fraud) | 01/08/2030 | Regulations for Summary invoices | - |
| EU-wide | 01/07/2032 | Legacy VIES system phased out | - |
| EU-wide | 01/01/2035 | First-adopter e-invoicing and e-reporting systems must align with EU standards | 10 years |
 United Kingdom | 01/04/2029 | Mandatory e-invocing B2B Mandatory e-invocing B2G | 6 years for both sales and purchase invoices |
| Ireland | 01/11/2029 | Mandatory e-invoicing and real-time e-reporting - B2B domestic transactions. | 6 years Paper invoices in Ireland Electronic invoices may be kept ouside Ireland Easy access for tax office required |
| Ireland | 01/07/2030 | As of July 2030, all companies will be required to use electronic invoicing and real-time reporting for every cross-border B2B transaction. | 6 years Paper invoices in Ireland Electronic invoices may be kept ouside Ireland Easy access for tax office required |
Draft proposal
| Country | Deadline | Type of Deadline | Retention & Storage |
|---|---|---|---|
| Bulgaria | TBA | E-invoicing public consultation under way | 5 years 10 years (e-invoices) Invoices may be kept outside Bulgaria |
 Lithuania | 01/01/2028 | E-invoicing being planned | 10 years Paper invoices must be kept in Lithuania Electronic records may be kept outside Lithuania Easy access for tax office required |
 Luxembourg | 01/07/2028 | E-invoicing mandatory for large and medium sized business for all domestic B2B transactions. Einvoicing will become mandatory for all businesses on 1 January 2029 | 10 years Paper invoices must be kept in Luxembourg |
No mandate
| Country | Deadline | Type of Deadline | Retention & Storage |
|---|---|---|---|
 Austria | - | Voluntary e-invoicing | 7 years 10 years for property invoices Invoices may be stored outside Austria Easy access for tax office required |
 Malta | - | Currently no mandate | 7 years Mandatory retention of paper invoices Easy access for tax office required for records stored outside Malta |
 Sweden | - | Currently no mandate | 7 years Store outside Sweden with permission from tax office |
 Netherlands | - | Currently no mandate | 7 years 10 years (property and digital services invoices) May store records outside the Netherlands |
 Cyprus | - | Currently no mandate | 6 years Store outside Cyprus with permission from tax office Access by tax office within 5 business days required |
 Czech Rep. | - | Currently no mandate | 10 years Notify tax office if stored outside Czechia |
 Finland | - | Currently no mandate | 7 years Records may be stored outside Finland Rapid access by tax office required |
 Iceland | - | Voluntary e-invoicing - B2B | 7 years minimum |
| Portugal | - | Currently no mandate | 10 years |