EU E-invoicing Mandates Timeline 2026-2030 — Country-by-Country

2026-04-27

EU e-invoicing 2026-2030: ViDA reform, mandates by country — Italy, Poland, France, Germany, Bulgaria timeline. Practical handbook by Fakturka.bg.

EU E-invoicing Mandates Timeline 2026-2030

TL;DR:

• ViDA (VAT in the Digital Age) is the EU reform that turns e-invoicing into a mandatory standard for all B2B transactions across the EU by 2030.
• Leaders: Italy (2019), Germany (2025), Poland (2026), France (2026-2027).
• Bulgaria 2026: still voluntary — but you should be preparing for 2027-2030.
• Standard: PEPPOL BIS Billing 3.0 + UBL 2.1 XML.
• Real-time reporting of VAT to tax authorities is the new norm.

Table of contents

1. What ViDA is — VAT in the Digital Age
2. Country-by-country chronology
3. Italy — the SDI pioneer
4. Poland — mandatory KSeF from 2026
5. France — B2G and B2B mandate
6. Germany — staged 2025-2027
7. Spain, Portugal, the Nordics
8. Bulgaria — current state and forecast
9. ViDA timeline to 2030
10. What Bulgarian businesses should do
11. How Fakturka.bg helps
12. FAQ

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What ViDA is — VAT in the Digital Age

ViDA (VAT in the Digital Age) is a package of EU reforms adopted via Directive 2025/1089/EU in March 2025. The aim: modernising the VAT system through mandatory e-invoicing and real-time reporting.

ViDA's three pillars

1. Digital Reporting Requirements (DRR) — electronic invoices plus automatic submission of VAT data to tax authorities.
2. Platform Economy — new rules for marketplaces (Airbnb, Booking, Uber).
3. Single VAT Registration — one VAT registration for the whole EU.

Why ViDA, why now

• EU budget loss: ~93 billion EUR per year from VAT fraud (2022 data).
• Bulgaria's VAT Gap: ~14% (among the highest in the EU).
• Real-time reporting cuts fraud by 30-50% (Italy's and Hungary's experience).
• Digital transformation — part of the Digital Decade 2030 goals.

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Country-by-country chronology

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Italy — the SDI pioneer

Italy is the EU pioneer of mandatory e-invoicing. Sistema di Interscambio (SDI) is the centralised platform run by the Italian tax administration.

Chronology

• 2014: B2G mandatory.
• 2017: Voluntary for B2B.
• January 2019: Mandatory for ALL B2B transactions.
• 2024: Mandatory also for self-employed individuals.

How SDI works

1. The issuer sends an XML invoice to SDI (directly or through a provider).
2. SDI validates structure and required fields.
3. SDI forwards the invoice to the recipient.
4. At the same time, the data flows to the tax authority.

Outcomes

• VAT Gap dropped from 22% (2014) to 7% (2023) — saving ~25 billion EUR/year.
• Compliance time down — invoicing 50% faster.
• Initial adoption pain — 6-12 months for businesses to adjust.

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Poland — mandatory KSeF from 2026

KSeF (Krajowy System e-Faktur) is Poland's national e-invoicing platform.

Chronology

• January 2024: Voluntary (B2B).
• January 2026: Mandatory for all B2B + B2C above a threshold.
• 2027: Extension to all B2C.

Specifics

• API integration with accounting software.
• Two formats: structured (XML) and unstructured (PDF + KSeF metadata).
• Real-time reporting to the tax authority.

Impact

• Over 1 million businesses have to adjust during 2026.
• The software market is booming — many Polish ERPs are integrating KSeF.
• Roughly 30-50 EUR per month average cost for SMBs.

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France — B2G and B2B mandate

France runs two parallel programmes:

Chorus Pro (B2G) — since 2017

• January 2017: Mandatory for supplies to the state (>5,000 EUR).
• January 2019: All B2G with no minimum threshold.
• Over 400,000 public contracts annually.

PPF — Portail Public de Facturation (B2B)

• September 2026: All companies must be able to receive electronic invoices.
• September 2026: Mandatory sending for large companies (>5,000 employees).
• September 2027: Mandatory sending for medium and small companies.

Standard

• Factur-X (PDF/A-3 with embedded UBL XML) or UBL 2.1.
• Transmitted through certified PDP (Plateforme de Dématérialisation Partenaire).

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Germany — staged 2025-2027

Wachstumschancengesetz (Growth Opportunities Act) of 2024 introduces mandatory B2B e-invoicing in Germany.

Chronology

• January 2025: All B2B companies must be able to receive e-invoices.
• January 2027: Mandatory sending for companies with turnover above 800,000 EUR/year.
• January 2028: Mandatory for all B2B companies.

Standards

• XRechnung — public sector (B2G).
• ZUGFeRD — hybrid format (PDF/A-3 with embedded XML).
• PEPPOL BIS Billing 3.0 — for cross-border.

Specifics

• Two-year transition for SMBs.
• Real-time reporting is not mandatory (a difference from Italy/Poland).
• PDF + email still allowed until 2027 (but not as "structured" invoices).

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Spain, Portugal, the Nordics

Spain

• FACe (B2G): mandatory since 2015.
• SII (Suministro Inmediato de Información): real-time reporting for large companies since 2017.
• Verifactu (B2B): mandatory in stages from 2024-2025.

Portugal

• SAFT-PT: monthly XML report to the tax authority.
• B2B e-invoicing: mandatory from 2024 for companies with >10 million EUR turnover.
• ATCUD (unified document code) is mandatory.

The Nordics (Sweden, Denmark, Finland, Norway)

• PEPPOL Network leaders in the EU.
• B2G mandatory since 2019.
• B2B voluntary — but 80%+ of medium and large companies use PEPPOL.
• Norway (non-EU) is also a PEPPOL pioneer.

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Bulgaria — current state and forecast

2026 — current state

• B2G: voluntary (but recommended).
• B2B: voluntary.
• PEPPOL Network: supported by some foreign providers (Pagero, Tradeshift).
• Bulgarian Access Points: none yet (planned 2026-2027).
• VAT Gap: ~14% (among the EU's highest).

Forecast 2027-2030

Why Bulgaria is lagging

• Relatively low digital maturity in the SMB sector.
• Lack of investment in a national platform (like SDI/KSeF).
• Slow transposition of EU directives.

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ViDA timeline to 2030

Directive 2025/1089/EU sets out:

2026-2027

• Voluntary pilot programmes across all member states.
• PEPPOL Network expansion.
• Digital certificates and KEP unification (eIDAS 2.0).

2028

• Cross-border B2B transactions in the EU — mandatory e-invoicing.
• Real-time reporting (DRR) activates for companies with >50 million EUR turnover.

2030 (deadline)

• ALL B2B transactions in the EU — mandatory e-invoicing.
• Real-time reporting for all VAT-registered companies.
• PEPPOL BIS Billing 3.0 as the preferred standard.
• Single VAT Registration — one VAT registration for the whole EU.

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What Bulgarian businesses should do

Step 1: Readiness assessment (2026)

• Do you have software with PEPPOL support?
• What % of your invoices are electronic (PDF) vs paper?
• Does your manager have a Qualified Electronic Signature (KEP)?
• Do you have UICs for all your customers?

Step 2: PEPPOL registration (2027-2028)

• Pick a certified Access Point (Pagero, Storecove, Tradeshift).
• Get a PEPPOL ID for your company.
• Test outbound and inbound e-invoices.

Step 3: ERP/accounting integration (2028-2029)

• Fakturka.bg already supports PEPPOL on Pro and Business plans.
• Alternatives: Microinvest, Plus Minus, Ajur.
• API integration with ERP (SAP, Microsoft Dynamics).

Step 4: Staff training (2029-2030)

• Accountants — new processes.
• Sales — new templates.
• IT — PEPPOL Network monitoring.

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How Fakturka.bg helps you stay ready

What we already support (2026)

• ✅ PDF/A invoices (archival format, ready for PEPPOL).
• ✅ Digital signature (KEP) — Pro and Business plans.
• ✅ UBL 2.1 export — beta feature.
• ✅ API for programmatic integration.
• ✅ Multi-tenant — accountants work across many clients.

Roadmap

• 🔄 PEPPOL Network integration (Pro and Business plans).
• 🔄 PEPPOL ID lookup — find recipients across the EU.
• 🔄 Auto-send PEPPOL — automatic dispatch when invoice is ready.
• 🔄 Inbox PEPPOL — receive inbound invoices from EU clients.

Pricing

• Start plan: PEPPOL not included (upgrade available).
• Pro plan: 7.50 EUR/month — outbound PEPPOL included.
• Business plan: 15 EUR/month — full PEPPOL integration.
• Accountant plan: 39.90 EUR/month — PEPPOL across all clients.

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Frequently asked questions (FAQ)

When will PEPPOL be mandatory in Bulgaria?

We expect the 2028-2030 window. The ViDA deadline is 2030 for B2B. Bulgaria is likely to introduce a B2G mandate first (~2027-2028), then B2B.

What is the difference between PEPPOL and Chorus Pro / SDI / KSeF?

PEPPOL is an open international standard (4-corner model), while SDI (Italy), KSeF (Poland) and Chorus Pro (France) are national platforms. The EU is converging on PEPPOL by 2030.

How much does the move to PEPPOL cost?

For SMBs: 30-50 EUR/month for an Access Point subscription plus ERP integration. For large companies: 2,000-10,000 EUR one-off setup plus 100-500 EUR/month.

Can I keep issuing PDF invoices after 2030?

Within Bulgaria — probably yes for B2C. For B2B and B2G in the EU — no, you will need PEPPOL/UBL.

What if my customer doesn't accept PEPPOL?

First — clarify the format. Second option — send both PEPPOL and PDF (dual delivery). Long term, customers that don't accept PEPPOL will lose access to EU public procurement and large contracts.

Are there real penalties for ViDA non-compliance?

Yes. Italy fines up to 30,000 EUR per case of non-filing. Poland plans up to 100% of the invoice value as the maximum. Bulgaria has not yet introduced sanctions (expected 2028-2030).

How can I test PEPPOL before 2027?

Contact a certified Access Point (Pagero, Storecove). They offer test environments and ERP integration. Cost: ~50-200 EUR per month for a test plan.

Are there Bulgarian Access Points yet?

As of 2026 — no. The first Bulgarian APs are expected in 2026-2027. For now, use foreign providers (Pagero, Tradeshift, Storecove, Avalara, IDfaktura).

Related articles

• PEPPOL E-invoicing in Bulgaria 2026
• Complete Guide to Invoicing in Bulgaria 2026

Sources

• EU Directive 2025/1089 (ViDA) — eur-lex.europa.eu
• European Commission — VAT in the Digital Age
• PEPPOL Authority
• OpenPEPPOL — list of certified Access Points

Last updated: 2026-04-27 Author: The Fakturka.bg team