E-invoicing mandates
Upcoming EU e-invoicing mandates: who's next
Beyond the big mandates, more EU countries are moving to e-invoicing. A clearly labelled round-up of what is binding versus merely proposed. Croatia, Portugal, Slovenia, Latvia, Estonia and the Netherlands.
Last reviewed 2 June 2026
The big mandates (Germany, France, Belgium, Poland, Italy, Romania, Spain) are not the whole picture. Several more countries are moving. The crucial distinction below is between rules that are binding and those that are only proposed, treat anything labelled "planned" as subject to change.
Binding or imminent
Croatia: under "Fiscalization 2.0", B2B and B2G e-invoicing with continuous e-reporting became mandatory for VAT-registered businesses on 1 January 2026, extending to non-VAT-registered entities from 1 January 2027.
Portugal: a long-running requirement for a qualified electronic signature (QES) on PDF invoices has been postponed again. PDF invoices are accepted as valid through 31 December 2026, with the QES requirement applying from 1 January 2027.
Proposed or planned (not yet binding)
Netherlands: there is no domestic B2B mandate in law yet. Government direction points to Peppol-based domestic B2B e-invoicing targeted around 2030 and domestic e-reporting around 2032, with a draft bill expected for consultation in late 2026. The EU-wide cross-border requirement applies from 1 July 2030 regardless.
Slovenia: a mandatory B2B e-invoicing and e-reporting regime has been proposed for around January 2027, after an earlier 2026 target was dropped, treat as proposed.
Latvia and Estonia: both are moving, but the exact B2B positions are not firmly settled in public sources. Latvia is commonly cited for a 2026/2027 B2B step; Estonia's reform currently centres on a buyer's right to demand an e-invoice rather than a full issuing mandate. Verify before relying on a specific date.
Frequently asked questions
Is e-invoicing mandatory in the Netherlands?
Not yet. There is no enacted domestic B2B mandate. The government is aiming for Peppol-based B2B e-invoicing around 2030 and e-reporting around 2032, with a draft bill expected in late 2026. The EU cross-border requirement applies from 1 July 2030.
Is e-invoicing mandatory in Croatia?
Yes. From 1 January 2026, B2B and B2G e-invoicing with continuous e-reporting is mandatory for VAT-registered businesses, extending to non-VAT-registered entities from 1 January 2027.
Can I still send a PDF invoice in Portugal?
Through 31 December 2026, yes. From 1 January 2027 a qualified electronic signature (QES) is required on PDF invoices, after the requirement was postponed.
This guide is general information, not legal or tax advice. E-invoicing rules and dates change; always confirm the current position with the official source below or a qualified adviser before acting.
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