E-invoicing: an obligation that becomes the norm from 2026

Following on from the ViDA framework, several European countries have already set concrete deadlines for making e-invoicing mandatory, particularly for B2B transactions.

Poland

Poland will make the use of its national e-invoicing system, KSeF, mandatory from 2026, with a phased roll-out depending on the size and type of business. All invoices will have to go through this certified platform, guaranteeing their compliance and their transmission to the tax authorities.

Belgium

From 1 January 2026, Belgian businesses will have to issue and receive electronic invoices for B2B transactions, in line with the European Peppol standard. This obligation aims to improve interoperability between businesses and to align Belgium with European digital VAT requirements.

France

France plans to roll out e-invoicing and e-reporting for domestic B2B transactions from 1 September 2026, with a phased deployment to support businesses in their transition to compliant digital tools.

Other Member States

Countries such as Germany, Ireland and Spain have announced similar plans, with deadlines between 2027 and 2028, illustrating a gradual convergence of practices at European level.

What this means for businesses

These developments clearly show that e-invoicing and digital accounting are becoming essential standards in Europe. For businesses, this means:

anticipating regulatory changes,

adopting tools that meet national and European requirements,

rethinking their accounting and tax processes to become more reliable and efficient.

The digital transition is therefore no longer just an opportunity, but a short-term regulatory obligation, particularly from 2026 onwards.