INVOICE

Last reviewed: 5 August 2026 Germany e-invoicing requirements changed on 1 January 2025 for transactions between domestic businesses. Since that date, a German electronic invoice—an E-Rechnung—must contain structured data that allows electronic processing. Every domestic business must already be capable of receiving this type of invoice, although transitional rules mean many suppliers can continue issuing … Read more

Last reviewed: 5 August 2026 France e-invoicing requirements begin to take effect on 1 September 2026. From that date, every business covered by the reform must be able to receive electronic invoices. Large enterprises and intermediate-sized enterprises must also issue electronic invoices and submit required e-reporting data from the same date. Small and medium-sized businesses … Read more

Last reviewed: 5 August 2026. Belgium e-invoicing requirements changed significantly on 1 January 2026. Nearly all invoices covered by the domestic business-to-business mandate must now be issued as structured electronic invoices. Sending an ordinary PDF by email is no longer enough when the transaction falls within the mandate. This guide explains the current rules, who … Read more