eInvoicing Documentation
eInvoicing Country Factsheets for each Member State & other countries
Since the implementation of the eInvoicing Directive 2014/55/EU in April 2020, all public administrations across the European Union (EU) comply with the European Standard on eInvoicing. The eInvocing Directive came to reduce trade barriers arising from different national legal requirements and technical standards for electronic invoicing. This section provides comprehensive information on the eInvoicing policies and practices of all 27 EU Member States and 4 additional European Economic Area (EEA) countries following the implementation of the Directive.
The eInvoicing Country Factsheets offer insights into each country's:
- policy framework
- eInvoicing platform (if existing)
- approach for receiving and processing electronic invoices
- monitoring of eInvoicing implementation
- use of Core Invoicing Usage Specifications (CIUS)
- Digital Reporting Requirements, covering obligations for VAT (Value Added Tax) taxable persons to submit transactions data in a digital way.
These factsheets are regularly updated to ensure access to the most current and accurate information. Please note that the verification status of the country factsheets may vary. Some factsheets have been verified by Country Representatives in charge of eInvoicing matters. However, for other factsheets, no official review (i.e., approval) has been provided by the Country Representatives. Find more information at the bottom of the page, and please refer to the respective factsheet labels to determine the verification status.
Country Factsheets
EU Member States
Other countries
Country factsheet Caption
VERIFIED This information indicates that the Country Representatives in charge of eInvoicing matters at the national and sub-national levels verified and approved the information displayed on the country factsheets.
NO VERIFICATION This information indicates that no official review (i.e. approval) was provided by Country Representatives in charge of eInvoicing matters at the national and sub-national levels in the affected countries. Displayed information is based on secondary sources and data provided to the European Commission.
As a Country Representative, you can update your country factsheet information via the eInvoicing country factsheets space.
Disclaimer
'The European Commission does not guarantee the accuracy of the information and data included in the eInvoicing Country Factsheets. The Commission makes every effort to ensure accuracy and completeness of information, but legislation and policies are subject to changes as a process of continuous evolution. Neither the European Commission nor any person acting on its behalf may be held responsible for the use which might be made of the information contained in the eInvoicing Country Factsheets.'