When does e-invoicing become mandatory across the EU?

The ViDA package (Directive (EU) 2025/516) makes the structured e-invoice the rule and introduces digital reporting for B2B supplies between member states from 1 July 2030. National e-invoicing mandates for domestic invoices come earlier, each country at its own pace (Croatia 2026/2027, see the e-invoicing card); from 1 July 2028 new rules apply to platforms (accommodation and transport).

Who must?

Every taxable person invoicing other taxable persons in another member state; domestic invoices follow national deadlines.

What to do?

1. Plan structured e-invoices (EN 16931) for cross-border B2B invoices by 1 July 2030.
2. Watch your own country's deadline for domestic e-invoices (often earlier).
3. Accommodation and transport platforms: the new "deemed supplier" rules from 1 July 2028.

Where to file?

Digital reporting to the tax administration per transaction (from 1 July 2030 for intra-EU B2B).

Who checks?

The tax administration of each member state

Fine

Set by each member state in its VAT law.

What if I am already late?

Until 2030 you are not late; for domestic e-invoicing check your national deadline.