EU member states are accelerating their plans towards mandatory e-invoicing. Countries like Italy are moving ahead of EU B2G obligations, extending to B2G and B2G transactions. They are also combining with live VAT invoice reporting initiatives.
From 18 April 2019, all EU member states public bodies must be able to accept voluntary e-invoices from their private suppliers (‘B2G’). This is based on the EU directive on public procurement invoicing, Directive 2014/55/EU of April 2014.
States move ahead, and will combine with live reporting
At the national level, many countries have already implemented the B2G directive, including some moving to mandatory B2G e-invoices. Others are combining e-invoicing with VAT live reporting to the tax authorities, or invoice pre-approval regimes.
Country |
Status of e-invoice requirements on vendors |
Austria |
Jan 2014 B2G |
Belgium |
Jan 2018 B2G above €136k |
Croatia |
Jul 2019 B2G mandatory invoicing |
Jan 2019 B2G optional invoicing |
|
France |
2017 to 2020 optional B2G roll out |
Germany |
2018 to 2019 B2G roll out |
Greece |
Jan 2020 B2G mandatory e-invoice. Jan 2020 proposal for B2B and B2C mandatory live e-invoice clearance |
Hungary |
Jul 2018 B2B daily live invoice reporting, but not linked to e-invoicing |
Italy |
Jan 2019 near-live e-invoice to domestic B2B and B2C |
Jan 2015 e-invoice B2G |
|
Norway (non-EU) |
B2G Jan 2019 mandatory invoicing |
Poland |
B2G Apr 2019 mandatory invoicing. |
Portugal |
B2G Jul 2019 mandatory pre-approval of invoices |
Spain |
Jul 2017 SII 4-day batch live reporting; not linked to e-invoicing B2G Jan 2015 mandatory for invoices above €5,000 |
Sweden |
B2G Apr 2019 mandatory invoicing |
UK |
No plans |
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