Why this matters.
The EU’s VAT in the Digital Age (ViDA) package, adopted in March 2025 as Council Directive (EU) 2025/516, is moving European invoicing from PDFs and paper to structured electronic invoices. Member states can now require domestic B2B e-invoicing without asking Brussels for permission, and from 1 July 2030 e-invoicing and near real-time digital reporting become mandatory for cross-border B2B supplies within the EU, with invoices issued within 10 days. Under ViDA a PDF sent by email is no longer an “electronic invoice”: it must be in a structured format that complies with the European standard EN 16931, the same standard public bodies already accept under Directive 2014/55/EU.
Several countries are moving much faster. Italy has required e-invoicing through its SdI system since 2019. Belgium made B2B e-invoicing mandatory from 1 January 2026, and Poland’s KSeF system went live in 2026. Germany has required all businesses to be able to receive e-invoices since 1 January 2025, with issuing mandatory from 1 January 2027 for businesses with turnover above €800,000 and for everyone from 2028. France requires all businesses to be able to receive e-invoices from 1 September 2026, with small businesses and micro-enterprises issuing from September 2027. Getting it wrong can mean rejected invoices, slower payment, lost input VAT deductions and national penalties.