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EU e-invoice update 2019

  • Apr 12, 2019 | Richard Asquith

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.


Status of e-invoice requirements on vendors



Jan 2014 B2G


Jan 2018 B2G above €136k


Jul 2019 B2G mandatory invoicing


Jan 2019 B2G optional invoicing


2017 to 2020 optional B2G roll out


2018 to 2019 B2G roll out


Jan 2020 B2G mandatory e-invoice.

Jan 2020 proposal for B2B and B2C mandatory live e-invoice clearance


Jul 2018 B2B daily live invoice reporting, but not linked to e-invoicing


Jan 2019 near-live e-invoice to domestic B2B and B2C


Jan 2015 e-invoice B2G

Norway (non-EU)

B2G Jan 2019 mandatory invoicing


B2G Apr 2019 mandatory invoicing.


B2G Jul 2019 mandatory pre-approval of invoices


Jul 2017 SII 4-day batch live reporting; not linked to e-invoicing

B2G Jan 2015 mandatory for invoices above €5,000


B2G Apr 2019 mandatory invoicing


No plans

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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