There electronic invoice It extends at European level and involves a series of new obligations for Italian companies. In 2026 seven new countries will introduce the obligation to issue in the new format of tax documents, to which local economic operators will also have to be adapted.
If it is true, in fact, that the companies and freelancers who are based in Italy are already obliged to electronic invoice today, the rules for companies that have a permanent organization within these countries change, which will have to align with the new legal provisions. The countries in which the news will be introduced are as follows:
- Belgium;
- Germany;
- Croatia;
- France;
- Poland;
- Latvia;
- United Arab Emirates.
Electronic billing debuts in Belgium
The obligation of electronic invoicing, in Belgiumwill start on January 1, 2026 Recall that in Belgium electronic invoicing is not new, being already mandatory towards public administrations.
For the moment, non -resident taxpayers have the opportunity to receive electronic invoices through the network Peppol from the counterparties operating in Belgium.
How to move Germany
The introduction of B2B electronic billing in Germany It is taking place gradually, with a calendar of mandatory adoption that involves both 2025 and 2026. To approve these novelties it was the Wachstums Chance Gesetz law. The transition to the new format follows these steps:
- A transitional phase between 1 January 2025 and 31 December 2026. In this period companies still have the opportunity to issue invoices in paper format or other electronic formats, such as the classic pdfs, provided that there is the recipient’s consent. In any case, companies already have the opportunity to issue the invoices that comply en16931;
- Starting from 1 January 2027 the obligation to issue structured electronic invoices is triggered: the new fulfillment involves all the companies that during the previous year have registered a turnover of more than 800,000 euros. Those who remain below this threshold still have the possibility of using other formats, after the recipient’s consent;
- Starting from 1 January 2028 the obligation to issue the structured electronic invoices triggers for all companies, regardless of their turnover. At least for all B2B domestic operations. It will no longer be possible to use other formats.
What changes to Croatia
Electronic billing in Croatia It will start on January 1, 2026. Resident companies with VAT number will have to adapt to the new fulfillment.
Croatia, over the past few years, has been moving to implement the digitization of many tax and bureaucratic activities: one of the most important operations in this sense is the Fiskalizacija for cash transactions.
Electronic billing in France
Ready to start the obligation to issue the electronic invoice also in Franceto which the B2C electronic reportingwhose purpose is to improve tax conformity and, above all, to modernize the VAT system. The French DGFIP – that is, the general management of public finances – has prepared a plan to introduce the new obligation that will gradually take place starting next year.
From 1 September 2026 all companies operating in France – regardless of their size – must be able to receive electronic invoices. Different speech, however, as regards the obligation to issue and transmit e-Reporting data, which is introduced into two phases, which are based directly on the size of the company:
- For micro, small and medium -sized enterprises, the obligation starts from 1 September 2027;
- For large companies, the obligation starts starting from 1 September 2026.
The news planned in Poland
In Poland The obligation of the electronic invoice starts starting from 1 February 2026, when the Local Finance Ministry will make the national electronic billing system mandatory. A central government platform will be made available which will allow you to issue and receive electronic invoices.
Although it is highly probable, the date of February 1, 2026 still requires a definitive legislative confirmation. Among the hypotheses that are circulating in the country, it is assumed that a subsequent phase can be introduced – which could coincide with January 1, 2027 – when the small taxpayers exempt VAT will also be subjected to the obligation. At the moment it is necessary to wait for the final approval of the law.
The change of pace in Latvia
By the end of 2025 the companies residing in Latvia They will have to start sending B2B electronic invoices: to provide for it is an update to the accounting law.
Soon, among other things, the legislation relating to electronic billing should be prepared (on paper it is scheduled for the month of May 2025). At the moment there are still many details to be clarified, among which there is automated reporting: the risk is that the hypothesized timing is not respected.
What happens outside Europe: United Arab Emirates (Eau)
Electronic billing is not an exclusively European novelty. The Ministry of Finance and theFederal tax authority of the United Arab Emirates They announced that they intend to introduce electronic billing at national level. At least theoretically the launch should be scheduled for the month of July 2026, but at the moment the criteria and the adhesion date must yet be confirmed. The phases of its introduction must also be announced.
The authorities including are adopting a CTC and decentralized exchange modelwhich provides for a 5 corner model and providers of accredited services, which should operate inside a Pepol International Invoice framework.
What Italian companies have to do
How do the novelties that we have seen so far have to face Italian companies? The greater impact of the introduction of electronic invoicing in these countries will mainly involve companies that, in these nations, have one Stable organization or one Subsidiary. When the new obligation will officially start, it will be necessary to fulfill the on -site obligations and, possibly, to dialogue with the IT systems that are already present in Italy.
Nothing, however, should change for Italian e-commerce companies operating in our country and who have customers in different nations: for B2C operations it should continue to remain valid for the application of the OSS regime for sales in the European Union.
