Consolidated reference documentation for EU e-invoicing mandates. Official sources, key deadlines, format requirements, and regulatory links — all in one place.
↓ Download Source PDFFrance uses a Y-model (later revised to a B2B direct model) with two transmission pathways:
Chorus Pro is the government's free public portal operated by AIFE (Agence pour l'Informatique Financière de l'État). It has been mandatory for B2G invoicing since 2020 and is the reference platform for the new B2B mandate.
PDPs are certified private platforms accredited by DGFiP. Businesses can choose any certified PDP instead of the PPF. As of 2025, DGFiP had issued preliminary accreditation to several operators.
Factur-X is a Franco-German structured e-invoice format that embeds machine-readable XML (based on EN 16931) inside a PDF/A-3 file — making it human-readable and processable simultaneously. DGFiP recognizes Factur-X as a preferred format.
XRechnung is Germany's CIUS (Core Invoice Usage Specification) of the European standard EN 16931. It is a pure XML format (UBL or CII) used widely in public procurement and now B2B.
ZUGFeRD 2.x (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is the German counterpart to Factur-X — a hybrid PDF/A-3 + XML structure. ZUGFeRD 2.x at "EN 16931" profile is technically equivalent to Factur-X 1.0.
Germany has no centralized platform for B2B — businesses exchange directly or via Peppol-registered access points.
Spain runs two distinct e-invoicing obligations simultaneously:
Governed by Royal Decree 1007/2023, Veri*Factu requires businesses using invoice management software to generate a QR code and hash chain for every invoice and optionally submit it to AEAT in near-real-time. Compliant software must be certified as "Veri*Factu-compatible" by the Spanish Tax Agency.
Ley 18/2022 (Ley Crea y Crece, "Create and Grow") mandates structured e-invoice exchange between all Spanish businesses. The format is FacturaE (XML-based, existing standard also used for Spanish B2G). The implementing regulation defines the technical rules.
Peppol uses a standardized 4-corner architecture for document exchange that decouples senders and receivers from each other — each only connects to their own Access Point.
Peppol BIS Billing 3.0 is the standard invoice and credit note specification built on EN 16931 (the EU e-invoicing semantic standard). It defines rules on top of UBL 2.1 or CII syntax. It is used as the de-facto cross-border format and is accepted by Germany, France (as a recognized format), the Nordic countries, Singapore, Australia, and others.
Any business transacting with EU public sector buyers via Peppol must use BIS Billing 3.0. The specification defines required and optional fields, business rules (schematron), and code lists.
| Country | Status | Key Deadlines | Formats | Platform | Reporting |
|---|---|---|---|---|---|
| 🇫🇷 France | UPCOMING | Sep 2026 (large) Sep 2027 (SMEs) |
Factur-X · UBL · CII | Chorus Pro (PPF) or certified PDP | Via PPF/PDP platform |
| 🇩🇪 Germany | UPCOMING | Jan 2025 receive Jan 2027/2028 issue |
XRechnung · ZUGFeRD · Peppol BIS | Direct exchange or Peppol | None (decentralized) |
| 🇪🇸 Spain | UPCOMING | Jul 2025 Veri*Factu 2026 Crea y Crece |
FacturaE (XML) | Direct + AEAT reporting | Real-time to AEAT (Veri*Factu) |
| 🇧🇪 Belgium | LIVE | Since Jan 2026 | Peppol BIS 3.0 | Peppol network | Via Peppol |
| 🇵🇱 Poland | LIVE | Since Feb 2026 | KSeF XML (FA_VAT) | KSeF (centralized) | Real-time to KSeF |
| 🇪🇺 EU ViDA | 2028–2030 | 2028 cross-border DRR 2030 domestic |
EN 16931 compliant | TBD per Member State | Near-real-time digital reporting |
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