E-Invoicing Regulations in the EU and the UK – 2024

E-invoicing is taking the world by storm. The global e-invoicing market size reached US$ 13.5 Billion in 2023. Further, experts predict the market will continue to grow and reach US$ 60.9 Billion by 2032, exhibiting a striking annual growth rate of 17.7% between 2024 and 2032. 

This growth is fueled by the new rules and regulations, such as EU VAT in the Digital Age (ViDA) proposal, which mandates real-time digital reporting and e-invoicing for all B2B transactions. Understanding these changes is crucial for businesses operating transnationally within these regions.

This blog will guide you through the latest e-invoicing regulations across the EU and UK. From the comprehensive mandates in Spain that affect both the public and private sectors to the UK’s unique post-Brexit approach – you will find critical insights and solutions your business needs to navigate these changes.

E-Invoicing Regulations in the EU

In 2022, the European Commission presented the ViDA proposal – a series of measures to modernize the EU’s Value-Added Tax (VAT) system and reduce VAT fraud. The new system introduces real-time digital reporting based on electronic invoicing in Europe, which will be mandatory for B2B transactions across the EU. 

This proposal followed a 2014 directive that mandated the acceptance of electronic invoices within the EU public sector. Peppol (Pan-European Public Procurement Online) played a significant and instrumental role in facilitating this directive through its established standards and network. 

The European Commission highly recommended Peppol as it complies with the technical specifications that align with the European standard (E16931) for e-invoicing. This system facilitates cross-border e-invoicing by allowing public entities and companies with Peppol ID to exchange invoices through Access Point providers on the Peppol network.

In addition to both 2014 and 2022 directives, each EU member state has its own e-invoicing mandates and certified national channels that allow for the exchange of procurement documents. Please note that all the provided EU invoicing rules are accurate as of April 2024. 

Austria	France	Malta
Belgium	Germany	The Netherlands
Bulgaria	Greece	Poland
Croatia	Hungary	Portugal
Cyprus	Ireland	Romania
Czech Republic	Italy	Slovakia
Denmark	Latvia	Slovenia
Estonia	Lithuania	Spain
Finland	Luxembourg	Sweden

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United Kingdom

E-Invoicing Compliance in Austria 

B2G: Mandatory | B2B: Voluntary

Legislation: Since 2018, the Austrian law mandates that all partners of the federal government must submit structured electronic invoices. The federal authorities no longer accept paper invoices or invoices sent by email or in PDF format. As of today, B2B e-invoicing is voluntary. 

E-invoicing channel: e-Rechnung.gv.at is a data transfer method for delivering structured electronic invoices. E-invoices can be electronically transmitted via the Unternehmensservice Portal or the Peppol eDelivery Network.

Solution providers in Austria can choose their preferred e-invoicing platform. However, any used solution (except for solutions using the Peppol) must connect to the Business Service Portal (USP) that provides authentication services necessary for submittinge-invoices and to the e-Rechnung.gv.at.

E-invoicing format: XML and UBL.

The Unternehmensservice Portal uses ebInterface (the Austrian XML standard for e-invoices) and Peppol-UBL as the standard format for e-invoices. If the e-invoices are submitted via the Peppol eDelivery Network, they must be issued in a UBL format.

E-signature and archiving: Electronic signature is not required for e-invoices and the archiving period amounts to 7 years.

• Use E-Invoicing Solution to adhere to Austrian e-invoicing regulations

E-Invoicing Compliance in Belgium 

B2G: Mandatory | B2B: Mandatory from 1 January 2026

Legislation: The Royal Decree of March 9, 2022, introduces the obligation for e-invoicing for B2G transactions. On 20 February 2024, Belgium adopted the law on mandatory electronic invoicing for B2B transactions as of 1 January 2026.

E-invoicing channel: Belgium relies on the Peppol interoperability model and its underlying eDelivery Network that specifies the proper, consensus-based set of rules that allows cooperation across multiple platforms. 

The Belgian public sector supports this approach by, among others, operating Mercurius, a “mailroom” dedicated to the exchange of electronic procurement (eProcurement) documents. 

The Hermes platform provides a bridge between the entities capable of sending invoices complying with the European standard and receivers who didn’t find a suitable tool to receive such invoices natively.

E-invoicing format: The Mercurius portal accepts invoices in both PDF and XML formats.

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 7 years.

• Use E-Invoicing Solution to adhere to Belgian e-invoicing regulations

E-Invoicing Compliance in Bulgaria 

B2G: Mandatory | B2B: Voluntary

Legislation: From 2019, in the case of payment under public procurement contracts (B2G), all contracting authorities are obliged to accept and process electronic invoices. The National Revenue Agency (NRA) is considering the introduction of mandatory B2B e-invoicing. As of now, e-invoicing is voluntary. 

E-invoicing channel: The Bulgarian government created an Electronic Public Procurement platform for electronic public procurement.

E-invoicing format: XML is the most frequent syntax for e-invoicing.

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 10 years.

• Use E-Invoicing Solution to adhere to Bulgarian e-invoicing regulations

E-Invoicing Compliance in Croatia

B2G: Mandatory | B2B: Voluntary

Legislation: The act on e-invoicing in public procurement obliged all public procurement entities to receive and process EN-compliant electronic invoices as of 1 December 2018. The B2B e-invoicing is voluntary. 

E-invoicing channel: There is a central national platform for exchanging B2G e-invoices, Servis eRačun za državu. The platform is also connected to Peppol so all Peppol members can send e-invoices via the central platform.

E-invoicing format: Data must be submitted using the XML format through the tax authority’s online portal. 

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 11 years.

• Use E-Invoicing Solution to adhere to Croatian e-invoicing regulations

E-Invoicing Compliance in Cyprus

B2G: Mandatory | B2B: Voluntary

Legislation: In Cyprus, e-invoices in B2G public procurement are used voluntarily by suppliers. Receiving and processing compliant e-invoices is mandatory for central public sector bodies and sub-central entities. Cyprus plans to intensify the efforts for mandatory B2B and B2C e-invoicing.

E-invoicing channel: Currently, economic operators submit invoices to the Treasury of the Republic via the e-invoicing Peppol Access Point and through the Cyprus Government gateway portal. Cyprus is expected to develop a centralized e-invoicing platform in 2024.

E-invoicing format: Cyprus follows the Peppol BIS Billing 3.0 Core Invoicing Usage Specifications (CIUS).

E-signature and archiving: Electronic signature is not required for e-invoices and the archiving period amounts to 7 years.

• Use E-Invoicing Solution to adhere to the e-invoicing regulations in Cyprus

E-Invoicing Compliance in Czech Republic

B2G: Mandatory | B2B: Voluntary

Legislation: Act no. 134/2016 Coll. on Public Procurement transposes the Directive 2014/55/EU on electronic invoicing in Europe in public procurement into national legislation. All economic operators must issue and receive e-invoices for B2G transactions with public administrations. B2B e-invoicing is voluntary and requires the buyer’s consent. 

E-invoicing channel: The Národní elektronický nástroj (NEN) platform enables central, regional, and local public contracting authorities to process the entire e-procurement life-cycle.

E-invoicing format: For all exchanges related to non-domestic suppliers, only XML, UBL 2.1 syntax, and the Czech standard ISDOC are accepted.

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 10 years.

• Use E-Invoicing Solution to adhere the e-invoicing regulations of the Czech Republic

E-Invoicing Compliance in Denmark 

B2G: Mandatory | B2B: Voluntary

Legislation: Since 2005, suppliers of services and goods have been required to send B2G electronic invoices to public institutions and public authorities. B2B e-invoicing is not mandated by the legislation. 

E-invoicing channel: The Danish government mandates the use of the NemHandel platform for exchanging e-invoices in B2G public procurement. Danish economic operators using the NemHandel network can reach users on the Peppol network. 

E-invoicing format: OIOUBL (national UBL 2.0 standard) is the mandatory standard for e-invoicing in public procurement in Denmark. The e-invoicing model in place is based on Peppol and uses a CIUS communicated via Peppol. 

E-signature and archiving: Electronic signature is not required for e-invoices and the archiving period amounts to 5 years.

• Use E-Invoicing Solution to adhere to Danish e-invoicing regulations

E-Invoicing Compliance in Estonia 

B2G: Mandatory | B2B: Voluntary

Legislation: The Accounting Act states that e-invoice is mandatory upon B2G transactions. For B2B eInvoicing is allowed, but not mandatory.

E-invoicing channel: The Estonian government does not mandate any e-invoicing service providers. Economic operators are free to choose their e-invoicing solutions.

E-invoicing format: The national XML-based standard or the European standard on e-invoicing.

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 7 years.

• Use E-Invoicing Solution to adhere to Estonian e-invoicing regulations

E-Invoicing Compliance in Finland 

B2G: Mandatory | B2B: Voluntary

Legislation: In 2019, Finland’s parliament passed a law requiring public bodies to accept exclusively electronic invoices. B2B e-invoicing is not mandatory. 

E-invoicing channel: Central, regional, and local authorities receive e-invoices through the platforms provided by the State Treasury: The Finnish Government’s eBilling service Handi or the Basware Supplier Portal. 

E-invoicing format: From 1 April 2021 onwards, the Finnish State accepts only e-invoices compliant with the European standard. The sender of an e-invoice shall use:

• Either use versions Finvoice 3.0 or TEAPPSXML 3.0 of the national descriptions
• The syntax specified in the EU standard by the guidelines contained in the ISO/IEC 19845 (UBL 2.1) and UN/CEFACT XML Cross Industry Invoice D16B standard
• Or send e-invoices via the Peppol network

E-signature and archiving: Electronic signature is not required for e-invoices and the archiving period amounts to 6 years.

• Use E-Invoicing Solution to adhere to Finnish e-invoicing regulations

E-Invoicing Compliance in France

B2G: Mandatory | B2B: Mandatory

Legislation: In France, B2G e-invoicing has been mandatory since 2017. Further, B2B e-invoicing and e-reporting are mandated by Article 26 of the amending finance law n°2022-1157 for 2022. 

In 2023, the French National Assembly indicated the following initial dates for the implementation by an adopted amendment to the 2024 Budget. The proposals are as follows:

• September 2026: All businesses must be able to accept eInvoices. B2B e-invoicing and e-reporting for large and medium-sized companies. There is an option to extend by a further three months to December 2026

• September 2027: e-invoicing and e-reporting for small businesses. There is an option to extend by a further three months to December 2027

E-invoicing channel: Chorus Pro, the central hub for e-invoicing in France, allows suppliers to submit e-invoices to central and sub-central level contracting authorities. 

E-invoicing format: Chorus Pro accepts three ways for invoice submission: the manual entry of invoices on the platform, download of PDF or XML invoices (signed or not), and EDI in direct connection or via a service operator.

Chorus Pro allows the UBL Invoice 2.1 standard for OASIS UBL 2.1 and minimal OASIS UBL 2.1 standards. The platform also allows UNCEFACT XML CII 16B standard, stand-alone, and through Factur-x hybrid format.

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 10 years.

• Use E-Invoicing Solution to adhere to French e-invoicing regulations

E-Invoicing Compliance in Germany

B2G: Mandatory | B2B: Mandatory from January 2025 (depending on business size)

Legislation: The e-Bill law and the Regulation on e-invoicing from 2017 mandate the reception and processing of e-invoices for all federal contracting authorities. On March 22, 2024, the Bundesrat passed the Wachstumschancengesetz, which mandates B2B e-invoicing. 

The law requires all companies to be able to receive electronic invoices starting from January 2025. However, companies with a turnover of more than €800,000 must use e-invoicing from January 2027, while companies with a turnover of less than €800,000 must comply with the law from January 2028.

E-invoicing channel: There are different e-invoicing platforms mandated or recommended by the German government for B2G public procurement. 

• The Federal Central Invoice Receiving Platform (ZRE) is a central federal invoice platform that supports administrations in receiving and accepting e-invoices
• The online access law-compliant invoice receipt platform (OZG-RE) has been developed for suppliers 
• All authorities at the federal and national levels are mandated to offer a Peppol transmission

Despite multiple platforms, Germany has implemented a unified routing system – Leitweg ID, which allows the invoicing platform to transmit e-invoices to public contracting authorities. 

E-invoicing format: XRechnung and ZugFeRD 2.0/2.1 represent the national CIUS for e-invoicing. 

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 10 years.

• Use E-Invoicing Solution to adhere to German e-invoicing regulations

E-Invoicing Compliance in Greece

B2G: Mandatory | B2B: Voluntary

Legislation: In 2022, Greece published Law 4972/2022, which includes a mandate on electronic invoices for all B2G transactions. In 2023, the Greek government stated that it aims to mandate B2B e-invoicing by the middle of 2024 to combat tax evasion.

E-invoicing channel: The e-invoicing implementation in Greece consists of several solutions:

• “MyData” Application: Managed by the Independent Authority of Public Revenue, this platform processes e-invoices for taxation purposes, ensuring compliance and facilitating financial reporting.
• National Interoperability Center (NIC): Overseen by the General Secretariat for Information Systems of Public Administration, the NIC acts as a Peppol Access Point, receiving e-invoices from service providers and routing them to the correct government entities.
• Contracting Authorities Registry for E-Invoicing: Maintains a registry of all contracting authorities, streamlining the distribution and management of e-invoices within public administrations.
• Web Applications for E-Invoice Distribution and Management: These applications support the various stages of e-invoice processing including submission, acceptance, and payment within the public sector.

E-invoicing format: Peppol BIS Billing 3.0 is the standard for e-invoicing in Greece. 

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 8 years.

• Use E-Invoicing Solution to adhere to Greek e-invoicing regulations

E-Invoicing Compliance in Hungary

B2G: Mandatory | B2B: Mandatory

Legislation: According to Act LXXXIII of 2018, any taxpayer registered for VAT who issues invoices with a VAT amount of at least HUF 100,000 (approximately EUR 300) must report these invoices to the National Tax and Customs Administration of Hungary (NAV) in real-time and without any manual intervention.

This framework covers all B2B, B2C, and B2G transactions from 1 January 2021, emphasizing the government’s push towards complete digitization of invoicing to combat VAT fraud effectively.

E-invoicing channel: The primary platform for e-invoicing in Hungary is the NAV Online Invoicing System, a centralized electronic system managed by NAV. This system supports the immediate and automated reporting of invoice data directly from the taxpayers’ ERP systems to NAV.

E-invoicing format: Compliance with the European Standard on e-invoicing is ensured through XML formats. 

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 8 years.

• Use E-Invoicing Solution to adhere to Hungarian e-invoicing regulations

E-Invoicing Compliance in Ireland

B2G: Mandatory | B2B: Voluntary

Legislation: E-invoicing in Ireland is under Statutory Instrument 258 (2019). This legislation mandates that all central and sub-central government contracting authorities and entities must be able to receive and process electronic invoices that comply with the European standard.

While it is currently not mandatory for suppliers to issue e-invoices in B2B transactions, the infrastructure and legal framework support its adoption across all levels of public procurement.

E-invoicing channel: Ireland has adopted the Peppol network for the transmission of e-invoices within the public sector.

E-invoicing format: Ireland supports multiple XML-based syntax standards for e-invoicing, including UBL, UN/CEFACT CII, and EDIFACT.

E-signature and archiving: Electronic signature is not required for e-invoices and the archiving period amounts to 6 years.

• Use E-Invoicing Solution to adhere to Irish e-invoicing regulations

E-Invoicing Compliance in Italy

B2G: Mandatory | B2B: Mandatory

Legislation: Since 2014, Italy has implemented a comprehensive e-invoicing framework, which mandates the use of electronic invoices across B2G, B2B and B2C transactions. 

E-invoicing channel: The Exchange System (Sistema di Interscambio – SDI) serves as the central platform for the transmission, verification, and forwarding of e-invoices to public administrations and private entities. 

Invoices can be submitted to the SDI via Certified Electronic Mail (CEM), the Revenue Agency’s web service (SDICoop), or file transfer protocol (SDIFTP), catering to different technical capabilities of users.

E-invoicing format: FatturaPA is the mandated XML format for all e-invoices (both B2B and B2G) in Italy. This format is aligned with the European Standard on eInvoicing (EN 16931) and includes specific national electronic invoice requirements.

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 10 years.

• Use E-Invoicing Solution to adhere to Italian e-invoicing regulations

E-Invoicing Compliance in Latvia

B2G: Mandatory | B2B: Voluntary

Legislation: Latvia has adopted a comprehensive legal framework to facilitate e-invoicing, particularly for B2G transactions, in line with the EU Directive 2014/55/EU. These legislations mandate that all central, regional, and local authorities must be able to receive and process e-invoices.

On October 12, 2021, Latvia announced its plans to start requiring e-invoicing by the PEPPOL standard by 2025 for both B2B and B2G transactions.

E-invoicing channel: eAddress System is the primary platform for e-invoicing in Latvia, which is part of the national secure electronic delivery platform. Meanwhile, the www.latvija.gov.lv portal provides facilities for preparing, submitting, and receiving e-invoices. This portal integrates with the eAddress system.

E-invoicing format: UBL 2.1 and CII (UN/CEFACT) are the two syntaxes supported under the European standard (EN 16931), which Latvia fully implements.

E-signature and archiving: Electronic signature is not required for e-invoices and the archiving period amounts to 5 years.

• Use E-Invoicing Solution to adhere to Latvian e-invoicing regulations

E-Invoicing Compliance in Lithuania

B2G: Mandatory | B2B: Voluntary

Legislation: Lithuania has implemented e-invoicing regulations through a series of legislative amendments aimed at public procurement and concessions. These laws mandate that from 2017, all central, regional, and local authorities, as well as entities governed by public law, must accept and process e-invoices. B2B e-invoicing remains optional.

E-invoicing channel: eSaskaita Portal is the central e-invoicing platform in Lithuania, which also functions as a Peppol Access Point and enables the electronic submission and processing of e-invoices across B2G and B2B transactions.

E-invoicing format: UBL v2.1 is the standard format adopted for e-invoices in Lithuania. Peppol BIS Billing 3.0 is utilized as the CIUS, facilitating standardized invoice data exchange within the Peppol network.

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 10 years.

• Use E-Invoicing Solution to adhere to Lithuanian e-invoicing regulations

E-Invoicing Compliance in Luxembourg

B2G: Mandatory | B2B: Voluntary

Legislation: Luxembourg has fully transposed the EU Directive on electronic invoicing through the Law of 16 May 2019, which mandates the processing of e-invoices for all public sector bodies. Within the B2B environment, e-invoices are allowed with the buyer’s consent.

E-invoicing channel: Luxembourg has adopted the Peppol network as its centralized electronic invoicing system.

E-invoicing format: Peppol BIS Billing 3.0 is the main utilized format, while XML UBL and XML UN/CEFACT CII are the two approved syntaxes for the e-invoices.

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 10 years.

• Use E-Invoicing Solution to adhere to the e-invoicing regulations of Luxembourg

E-Invoicing Compliance in Malta

B2G: Mandatory | B2B: Voluntary

Legislation: Malta has implemented Legal Notices 403 & 404 (2018) that mandate the use of e-invoicing for all public sector bodies including central, regional, and local authorities. B2B and B2C e-invoicing in Malta isn’t mandatory.

E-invoicing channel: Malta does not have a singular, centralized e-invoicing platform. Instead, e-invoices can be submitted through various service providers that are connected to the Peppol network.

E-invoicing format: Peppol BIS Billing 3.0 and XML UBL are the main formats used for creating and exchanging e-invoices.

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 10 years.

• Use E-Invoicing Solution to adhere to the e-invoicing regulations of Malta

E-Invoicing Compliance in The Netherlands

B2G: Mandatory | B2B: Voluntary

Legislation: In the Netherlands, the Public Procurement Law through the Law of 20 December 2017 mandates electronic invoicing in public contracts and concession contracts, setting compliance standards for public authorities. As of today, e-invoicing is still voluntary for B2B transactions. 

E-invoicing channel: The Peppol eDelivery Network serves as the primary channel for e-invoicing in the Netherlands, connecting government agencies and suppliers for the exchange of electronic invoices. 

E-invoicing format: SI-UBL 2.0 and UBL-OHNL 1.9 are the main formats used, tailored to comply with the Dutch CIUS (NLCIUS) and the European standard EN 16931. Peppol BIS Billing 3.0 is utilized for both domestic and international transactions.

E-signature and archiving: Electronic signature is not required for e-invoices and the archiving period amounts to 7 years.

• Use E-Invoicing Solution to adhere to the Dutch e-invoicing regulations

E-Invoicing Compliance in Poland

B2G: Mandatory | B2B: Mandatory

Legislation: In 2018, Poland enacted the e-invoicing legislation Act of November 9, 2018, which mandates e-invoicing for all central, regional, and local authorities. Starting from July 1, 2024, e-invoicing will become mandatory for B2B transactions, facilitated through the National eInvoicing System (KSeF).

E-invoicing channel: The National eInvoicing Platform (PEF) serves as the platform for B2G transactions, integrating with service providers to support the exchange of e-invoices. 

KSeF System is a centralized platform for the issuance, receipt, and processing of e-invoices across all sectors, applying a digital time stamp to each invoice. The system is set to launch by July 2024. 

E-invoicing format: UBL 2.1 and CII formats are implemented under the European standard for e-invoicing, ensuring compatibility across EU states. Peppol BIS Billing 3.0 is utilized within the Peppol network to which both PEF and KSeF are aligned.

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 5 years.

• Use E-Invoicing Solution to adhere to the Polish e-invoicing regulations

E-Invoicing Compliance in Portugal

B2G: Mandatory | B2B: Voluntary

Legislation: Portugal has implemented e-invoicing laws mandating the use of e-invoicing for all central, regional, and local authorities and stipulating compliance deadlines for various economic operators. As of today, e-invoicing is not mandatory for B2B transactions.

E-invoicing channel: Portal BASE and eSPap Platform are the primary platforms for e-invoicing in Portugal. Portal BASE handles general eProcurement processes, while eSPap (Plataforma Eletrónica de Compras) is specifically designed for e-invoicing and other electronic purchases.

E-invoicing format: UBL 2.1 or XML-GS1 formats are mandated for use to comply with the European standard. CIUS-PT is the national configuration (Portuguese CIUS), which adapts UBL 2.1 for local electronic invoice requirements, including specific extensions for energy invoices and HR-related invoices (SETU – HR XML).

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 10 years.

• Use E-Invoicing Solution to adhere to Portuguese e-invoicing regulations

E-Invoicing Compliance in Romania

B2G: Mandatory | B2B: Mandatory

Legislation: In Romania, e-invoicing is mandatory for all B2G transactions. Starting from July 2024, e-invoicing will become mandatory for all B2B transactions, requiring all invoices to be processed through the RO e-Factura system to combat tax evasion and enhance tax compliance.

E-invoicing channel: RO e-Invoicing Platform (RO e-Factura) supports B2G and B2B e-invoicing transactions. It is a central system through which all electronic invoices must be processed. The platform ensures that invoices are generated, sent, and received following Romanian regulation and the European standard.

E-invoicing format: Invoices must be generated in a predefined XML format compliant with the Romanian Core Invoice Usage Specification (RO_CIUS), which aligns with the European standard EN 16931. 

The system also supports UBL 2.1 and other XML formats, underpinned by the SR EN 16931 standard for interoperability with other EU systems.

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 10 years.

• Use E-Invoicing Solution to adhere to Romanian e-invoicing regulations

E-Invoicing Compliance in Slovakia

B2G: Voluntary | B2B: Voluntary

Legislation: E-invoicing in Slovakia is regulated under Act No. 215/2019, effective from 2019, which mandates the use of electronic invoicing for public procurement. However, neither B2G nor B2B transactions are currently mandatory.

The first wave of mandatory B2G e-invoicing is expected in Q1 2024. It starts with specific government entities and contracts exceeding €5,000.

The Slovak government also plans to introduce a new continuous transaction controls (CTC) system for domestic B2B and B2C transactions, which is now scheduled to become mandatory in 2025.

E-invoicing channel: As of now, Slovakia is developing a centralized e-invoicing platform, IS EFA, which is expected to handle all e-invoicing processes by the first quarter of 2024. 

E-invoicing format: Slovakia has adopted the European standard, utilizing formats such as OASIS UBL 2.1 and UN/CEFACT for e-invoicing to ensure compatibility and interoperability with other EU states. 

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 10 years.

• Use E-Invoicing Solution to adhere to Slovakian e-invoicing regulations

E-Invoicing Compliance in Slovenia

B2G: Mandatory | B2B: Voluntary

Legislation: E-invoicing in Slovenia is regulated under the Provision of Payment Services to Budget Users Act, with mandatory implementation in public sectors since 2015. This legislation mandates that all central, regional, and local authorities must be equipped to receive and process electronic invoices.

Slovenia has proposed a new law for mandatory B2B e-invoicing, affecting all taxpayers from June 1, 2026, for B2B transactions, including cross-border transactions.

E-invoicing channel: The PPA e-invoicing system is managed by the Public Payments Administration of the Republic of Slovenia (PPA) and is used for both receiving and sending electronic invoices across public sectors.

E-invoicing format: e-SLOG (Slovenia’s national XML standard), UBL 2.1, and UN/CEFACT CII D16B formats ensure that the invoicing processes are in line with European standards.

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 10 years.

• Use E-Invoicing Solution to adhere to Slovenian e-invoicing regulations

E-Invoicing Compliance in Spain

B2G: Mandatory | B2B: Mandatory

Legislation: In Spain, the primary legislative frameworks governing electronic invoicing are Law 25/2013 and Law 18/2022. These laws mandate e-invoicing for all transactions exceeding EUR 5,000 with public sector entities and extend the mandatory use of electronic invoices to B2B transactions. 

The Law 18/2022 requires that all electronic invoices and the software used to generate, process, and validate them must be authorized by the Spanish Tax Agency (AEAT). The law also sets compliance deadlines based on business size:

• Companies with annual revenues of €8 million or more must comply within one year post-implementation of technical regulations
• Smaller businesses have two years to comply from the same starting point

E-invoicing channel: FACe (Central Government) is the mandatory portal for submitting e-invoices to central government entities. FACeB2B (B2B Transactions) is an optional portal that utilizes the same technical standards and interfaces as FACe, but for B2B transactions.

E-invoicing format: Facturae (Version 3.2.X) is the official XML-based format for e-invoices in Spain. It must be used in conjunction with an electronic signature complying with the XAdES standard, which certifies the integrity and authenticity of the e-invoice.

A dedicated Spanish national CIUS (Core Invoice Usage Specification) applies specific rules and formats for e-invoicing, ensuring alignment with both national and EU regulations.

E-signature and archiving: Electronic signature is required for e-invoices and the archiving period amounts to 6 years.

• Use E-Invoicing Solution to adhere to Spanish e-invoicing regulations

E-Invoicing Compliance in Sweden

B2G: Mandatory | B2B: Voluntary

Legislation: In Sweden, e-invoicing in the public sector is governed by several laws that implement the EU Directive 2014/55/EU. Discussions have been ongoing about extending mandatory e-invoicing to B2B transactions.

E-invoicing channel: As of 2019, all Swedish public sector contracting entities must be registered on the Peppol network to send and receive e-invoices. Unlike many EU countries, Sweden does not have a centralized national e-invoicing platform.

E-invoicing format: Peppol BIS Billing 3.0 is the mandated format for e-invoices in Sweden. While older formats like Svefaktura version 1 and SFTI Fulltextfaktura were previously used, these are being phased out in favor of Peppol BIS Billing 3.0. 

E-signature and archiving: Electronic signature is not required for e-invoices and the archiving period amounts to 7 years.

• Use E-Invoicing Solution to adhere to Swedish e-invoicing regulations

E-Invoicing Regulations in the UK 

B2G: Mandatory | B2B: Voluntary

Legislation: The UK has implemented the following regulations to comply with the EU Directive 2014/55/EU on electronic invoicing in public procurement:

• Procurement (Electronic Invoicing) Regulations 2018: This legislation mandates the use of e-invoicing in public contracts. It covers economic operators submitting invoices and central, regional, and local contracting authorities receiving and processing these invoices.
• The Electronic Invoicing (Public Contracts etc.) Amendment (Scotland) Regulations 2019: Specifically targets public contracts in Scotland, ensuring that all public contracting entities can receive and process e-invoices.
• The Public Procurement (Electronic Invoices etc.) Regulations 2019: Extends the electronic invoice requirements to all sub-central public contracting authorities and entities, aligning local practices with central government standards.

According to the Electronic Invoicing in Public Procurement note of the Cabinet Office, the e-Invoicing Directive will still apply to the UK after Brexit. 

E-invoicing channel: There is no single or central platform for e-invoicing UK-wide. When adopting eInvoicing, contracting authorities can use:

• Peppol eDelivery Network: The primary channel for e-invoicing in the UK, especially within central government agencies, is Peppol
• PECOS P2P Platform (Scotland): A national platform in Scotland that integrates with the Peppol network to manage procurement processes from purchase to pay, including e-invoicing
• Other Platforms: In Wales and some local authorities in England, various platforms and solutions are employed, including Finance/P2P systems, OCR, and outsourced scanning services

E-invoicing format: The UK accepts a wide variety of e-invoicing formats to accommodate different suppliers and systems, including:

• Traditional EDI standards such as UN/EDIFACT, EANCOM, and ODETTE
• XML-based standards, and UBL and UN/CEFACT formats
• Comma-delimited ASCII and PDF documents

E-signature and archiving: Electronic signature is not required for e-invoices and the archiving period amounts to 6 years.

• Use E-Invoicing Solution to adhere to the UK e-invoicing regulations.

What is E-Invoicing? 

E-invoicing, or electronic invoicing, is the process of creating and storing invoices in a standardized electronic format. This method allows the data to be received and processed automatically by the recipient’s accounting or ERP system without any manual input.

The concept of e-invoicing differs from a mere digitization of paper invoices. Digitization involves the conversion of an invoice into PDF or other image files, which would still require manual input into computer systems. E-invoicing, on the other hand, uses structured electronic formats, such as XML, which allow for automatic data extraction. 

In the context of electronic invoicing, the following parties are generally involved:

• Issuers: The sender of the invoice who generates and transmits the electronic invoice document
• Recipients: The receiver of the invoice who needs to process and pay his accounts payable (AP) or long-term liabilities
• E-Invoicing Service Providers: Third parties that facilitate the exchange of e-invoices and ensure that invoices are transmitted securely and are compliant with relevant standards and regulations
• Tax Authorities: Governmental bodies that may require access to e-invoices to ensure compliance with tax regulations

E-invoicing has been permissible, or at other times mandatory, for B2G and B2B transactions in many countries worldwide. In these states, businesses under the Goods and Services (GST) Act have to comply with the e-invoicing channel and format determined by each jurisdiction.

How to Choose the Right E-Invoicing Software for Your Business 

Depending on your business, you may have to follow several country-specific e-invoicing mandates, adopt different Electronic Data Interchange (EDI) frameworks, and convert PDF documents into e-invoicing formats. Although these tasks may seem overwhelming, they can be easily resolved with the right e-invoicing software. 

When assessing a potential e-invoicing solution, consider these key features and factors to ensure that the software meets all operational requirements effectively:

• Compliance with Legal Standards
• Integration Capabilities
• Security Features
• Scalability and Reliability
• User Experience
• Analytical Tools
• Cost Effectiveness
• Regulatory Updates

Compliance with Legal Standards

Ensuring compliance with legal standards prevents legal issues and reduces the risk of penalties. It also assures that the e-invoicing practices are legally recognized and enforceable.

• PEPPOL Compatibility: Ensure the software is compatible with the PEPPOL network, which is widely used for e-invoicing in Europe
• Local Regulations: The software should comply with specific local standards such as ZUGFeRD in Germany, Facturae in Spain, or SDI in Italy
• UK Standards: Post-Brexit, ensure compatibility with UK formats like the UKCI (UK Cross Industry Invoice)

Integration Capabilities

Seamless integration capabilities eliminate data silos, enhance communication between your systems, and streamline business processes, which in turn increases operational efficiency.

• ERP Integration: Seamless integration with existing Enterprise Resource Planning (ERP) systems to synchronize financial data and automate workflows
• API Accessibility: Robust Application Programming Interfaces (APIs) that facilitate integration with various business applications for streamlined operations
• Data Import/Export: Ability to easily import and export data in multiple formats, ensuring interoperability between different systems

Security Features

Strong security features protect sensitive data from unauthorized access and cyber threats, which is crucial for maintaining the integrity and confidentiality of your financial transactions.

• Data Encryption: High-level encryption standards such as AES 256-bit to secure data transmission
• Access Controls: Role-based access controls to ensure that sensitive invoice data is only accessible to authorized personnel
• Compliance Certifications: Look for certifications like ISO 27001 that validate the software’s adherence to industry-standard security practices

Scalability and Reliability

Scalability ensures that the software can handle the growth of your business without performance bottlenecks, while reliability means the system is consistently available without significant downtime.

• Cloud-based Solutions: Preferably cloud-based to ensure scalability, with the ability to handle increasing invoice volumes without additional hardware investments
• Uptime Guarantees: Check for service level agreements (SLAs) that guarantee high availability and minimal downtime

User Experience

A positive user experience enhances user satisfaction, reduces training requirements, and increases productivity by making the system easy and intuitive to use.

• Ease of Use: Intuitive user interface (UI) that reduces training time and improves efficiency
• Multi-language Support: The software should offer multi-language support to accommodate various regions within the EU and the UK
• Customer Support: Robust customer support including training, help desks, and user manuals to assist with implementation and troubleshooting

Analytical Tools

Advanced analytical tools provide valuable insights into invoicing processes, helping your business optimize financial operations and make informed decisions.

• Real-time Reporting: Features that allow for real-time tracking of invoice statuses and analytics to monitor trends and performance metrics
• Audit Trails: Comprehensive audit trails that log every action for compliance and troubleshooting purposes
• Customizable Dashboards: Dashboards that can be customized to display relevant financial insights and KPIs at a glance

Cost Effectiveness

Cost-effectiveness ensures that the solution fits your company’s budget and provides a good return on investment (ROI) by balancing upfront costs with long-term benefits.

• Transparent Pricing: Clear, upfront pricing structures without hidden fees. Consider whether the cost is per invoice processed, per transaction, or via a subscription model
• Total Cost of Ownership: Evaluate not just the purchase price, but also long-term costs associated with updates, maintenance, and additional services

Regulatory Updates

Software that frequently updates to comply with new regulations ensures that a business remains compliant over time, reducing the risk of compliance issues as laws evolve.

• Automatic Updates: Ability to automatically update the systems to comply with the latest e-invoicing regulations without manual intervention
• Future-proofing: The software should adapt to future changes in e-invoicing legislation in the EU and the UK

Choosing the right e-invoicing software involves balancing multiple factors, from compliance with specific regional standards to integration with existing systems, without compromising security or user experience. 

Transition to E-Invoicing with Klippa

In 2024, transitioning to e-invoicing is not just an option but a necessity to comply with international regulations. Forget about the stress of regulatory compliance and the burden of traditional systems with Klippa’s E-Invoicing Solutions. 

Directly send and receive invoices by accessing the Peppol network. Save money and the implementation efforts by acquiring an immediate ID with Klippa as your certified Peppol access point. 

• Seamlessly integrate with the Peppol network, ensuring efficient and cost-effective invoice management for your business
• Adhere to local and global e-invoicing regulations in over 50 countries
• Easily convert all your PDF invoices into XML and UBL data formats
• Prevent invoice fraud with a built-in 2-way matching system
• Stay on top of the latest record-keeping laws with a 10-year digital invoice archival 
• Minimize human errors and increase operational efficiency with our automated invoice processing
• Rest assured that your data privacy is secured with our ISO27001-Certified and GDPR-Compliant software
• Extend your business operations globally with our multi-language invoicing support
• Seamlessly integrate our e-invoicing software with your existing ERP, CRM, or other financial systems

Leverage Klippa as your Peppol access point to simplify your e-invoicing needs. Save time and money by automating your invoicing processes, ensuring compliance, and integrating seamlessly with your existing financial systems. 

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