International E-invoicing Compliance

Comply with international e-invoicing and VAT requirements, from ViDA to national mandates.

Continuous and Real-Time VAT Reporting

While tax authorities have traditionally audited transactions after the fact, they are increasingly gaining systematic and near-real-time insight into all business transactions.

E-invoicing provides the transaction data that allows tax authorities to verify transactions in real time.

In real-time VAT reporting, invoice or transaction data is shared digitally with the tax authority shortly before, during, or after a transaction. As a result, the focus shifts from traditional filing and post-transaction audits to continuous digital reporting and monitoring.

Such systems are often referred to collectively as Continuous Transaction Controls (CTC). The OECD also uses the term Digital Continuous Transactional Reporting (DCTR) for this purpose .

The two main models are e-reporting and clearance. With e-reporting, invoice or transaction data is reported to the tax authority shortly after the transaction takes place. With clearance, an invoice must first be validated by or through a system designated by the government before it can be further processed or issued. In practice, there are also hybrid variants.

The exact implementation varies by country. Countries determine for themselves which transactions are reported, what data is required, how quickly reporting must occur, and whether invoices must be validated in advance. Some countries opt for centralized clearance, others for real-time or near-real-time reporting, and still others for a combination of these approaches.

E-invoicing refers to the electronic exchange of structured invoices. E-reporting refers to the digital reporting of invoice or transaction data to the tax authority. Continuous Transaction Controls (CTC) is the broader umbrella term for systems that enable tax authorities to monitor transactions digitally and virtually continuously.

E-invoicing and VAT reporting are therefore closely related, but they are not the same thing.

VAT in the Digital Age

Through VAT in the Digital Age (ViDA), the EU is modernizing the VAT rules governing intra-EU B2B transactions via e-invoicing and e-reporting.

With Digital Reporting Requirements, Continuous Transaction Controls are taking concrete shape within ViDA.

ViDA is a package of European measures through which the EU is adapting the VAT system to the digital economy. It consists of three pillars: digital reporting and e-invoicing, new VAT rules for the platform economy, and Single VAT Registration, which is intended to facilitate cross-border business by reducing the number of separate VAT registrations required.

No. E-invoicing and Digital Reporting Requirements are one of the three components of ViDA. In addition, ViDA changes the VAT treatment of digital platforms, among other things, and expands existing schemes such as OSS to reduce the number of VAT registrations required within the EU.

The harmonized European Digital Reporting Requirements primarily focus on cross-border B2B transactions within the EU. According to the current schedule, these requirements will take effect on July 1, 2030, and will be based on electronic invoicing and standardized transaction data.

The Netherlands

There is currently no general e-invoicing requirement for domestic B2B invoices. E-invoicing is voluntary; however, there is a requirement when invoicing the central government. Transactional or real-time VAT reporting of invoice data is also not currently required.

Belgium

Since January 1, 2026, structured e-invoicing has been mandatory for domestic B2B transactions between Belgian taxpayers. On July 18, 2026, the government approved a preliminary draft for near real-time e-reporting by both suppliers and customers, scheduled to take effect in 2028.

Germany

Starting in 2025, businesses must be able to receive structured e-invoices. A transition period applies to sending e-invoices: larger businesses will be required to do so starting in 2027, and virtually all businesses starting in 2028. Transactional e-reporting is not yet active; a separate reporting system is being developed.

France

Starting September 1, 2026, all businesses must be able to receive e-invoices; large and medium-sized businesses must also issue e-invoices and use e-reporting. For small businesses, this requirement takes effect on September 1, 2027. Transaction and payment data will be submitted digitally to the tax authorities.

Spain

The B2B e-invoicing requirement will be fully implemented by law in 2026. Implementation will take place in phases: 12 months after the ministerial implementing regulation for companies with revenue exceeding €8 million, and 24 months for other businesses. Through SII, near real-time invoice reporting is already in effect for large companies, among others.

Italy

Italy already has a fully implemented CTC model. B2B e-invoicing is mandatory, and invoices are transmitted in the national XML format via the central Sistema di Interscambio (SdI). As a result, the tax authority receives invoice data almost immediately; real-time reporting applies broadly to both domestic and cross-border transactions.

Poland

KSeF has been mandatory for large companies since February 1, 2026, and for most other businesses since April 1; companies with very small invoice volumes have been granted a deferral until 2027. Invoices are processed centrally through KSeF, which allows the tax authorities to receive transaction data. The JPK_VAT return will continue to be filed as well.

Romania

RO e-Factura has been mandatory for domestic B2B transactions since 2024. Since 2025, B2C invoices must also be reported via the platform. In 2026, the scope was further expanded.

Greece

B2B e-invoicing has been mandatory since March 2, 2026, for companies with revenue exceeding €1 million; others will follow starting in October. B2G is mandatory; myDATA provides real-time reporting to the tax authorities.

Croatia

As of January 1, 2026, domestic B2B e-invoicing has been mandatory for VAT-registered businesses, with real-time tax reporting. B2G e-invoicing was already mandatory; non-VAT-registered businesses must receive e-invoices, and the requirement to issue them will take effect in 2027.

United Kingdom

There is currently no general B2B e-invoicing requirement. However, the government has announced that e-invoicing for B2B and B2G VAT invoices will become mandatory starting in April 2029. Making Tax Digital requires digital VAT record-keeping and filing, but does not yet require transactional e-reporting for each invoice.

Hungary

There is no general B2B or B2G e-invoicing requirement; however, government agencies must accept e-invoices. Virtually all invoice data must be reported electronically in real time to the NAV tax authority for VAT purposes and auditing.

Slovakia

In 2026, B2B e-invoicing will still be voluntary; B2G is already subject to existing requirements. Starting January 1, 2027, domestic e-invoicing and real-time VAT reporting will become mandatory nationwide for established VAT taxpayers.

Luxembourg

B2G e-invoicing has been fully mandatory since March 2023, via Peppol or MyGuichet. B2B remains voluntary; there is currently no national real-time, invoice-based VAT e-reporting requirement.

Turkey

National e-Fatura mandate for B2B and B2G within the revenue and sector scope; e-Arşiv covers all other invoices. GİB receives transaction data via clearance and nearly real-time e-reporting to the tax authorities.

Portugal

B2B e-invoicing is not generally mandatory; B2G e-invoicing is. Invoice data must be reported electronically to the AT tax authority on a monthly basis, no later than the fifth day of each month, via e-Fatura/SAF-T for national VAT audits.

Serbia

B2B e-invoicing via SEF has been mandatory since January 1, 2023; B2G e-invoicing has been mandatory since 2022. Electronic VAT registration and reporting via SEF are also required by national law for VAT purposes.

Slovenia

Starting January 1, 2028, structured e-invoicing will be mandatory for domestic B2B transactions. Unlike in many CTC models, this does not require the reporting of e-invoices to the tax authorities.

Ireland

Ireland is phasing in e-invoicing and real-time reporting. Starting November 1, 2028, the B2B requirement will apply to large companies; all businesses must be able to receive e-invoices starting at that time.

Latvia

E-invoicing with government agencies is already mandatory, and starting in 2026, this invoice data will also be reported to the tax authorities. The general B2B requirement, including reporting, will take effect on January 1, 2028.