Since the implementation of the eInvoicing Directive 2014/55/EU in April 2020, all public administrations across the European Union (EU) should comply with the European Standard on eInvoicing for contracts above the EU public procurement thresholds, ensuring interoperability and efficiency in cross-border procurement processes. Public administrations are obliged to accept electronic invoices using the European Standard sent by entities and businesses.
With the introduction of the VAT in the Digital Age (ViDA) legislation, eInvoicing is evolving beyond B2G (Business-to-Government) transactions to also cover B2B (Business-to-Business) transactions. To reflect this shift, the 2025 European eInvoicing Country Factsheets now include a dedicated section on B2B eInvoicing legislation and developments across 27 EU Member States and 4 additional European Economic Area (EEA) countries.
The eInvoicing Country Factsheets offer insights into each country's:
- Policy and legal framework
- Information on B2G, B2B and B2C
- Operating model for eInvoicing
- Use of Core Invoicing Usage Specifications (CIUS)
- VAT Real-Time reporting system & Monitoring mechanism
Country Representatives are invited to verify the content of the country factsheets which is labelled by a verification status. Regardless of verification status, all factsheets are prepared with the utmost care to ensure they are accurate, relevant, and up to date. For more details, refer to the verification labels within each factsheet and the explanatory note at the bottom of the page.
Country Factsheets
EU Member States
Other countries
Disclaimer
'The European Commission does not guarantee the accuracy of the information and data included in the eInvoicing Country Factsheets. The Commission makes every effort to ensure accuracy and completeness of information, but legislation and policies are subject to changes as a process of continuous evolution. Neither the European Commission nor any person acting on its behalf may be held responsible for the use which might be made of the information contained in the eInvoicing Country Factsheets.'