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01 - The Brief

France's B2B e-invoicing mandate went live on 1 September

As of 1 September 2026, all businesses established in France must be able to receive structured electronic invoices, and large and mid-sized companies must issue them, for domestic B2B transactions. Smaller businesses follow in 2027. France is the latest and largest domino in a wave of national e-invoicing mandates rolling across Europe, and its go-live makes this a live issue, not a future one.

Several countries are already there, and more are coming

France is not alone. Belgium made structured B2B e-invoicing mandatory from 1 January 2026. Poland's KSeF system became mandatory for large taxpayers from 1 February 2026 and most others from 1 April 2026. Germany has required businesses to receive e-invoices since January 2025, with issuance phasing in from 2027. Each is a separate national mandate with its own timeline, platform, and format.

The "EU-wide 2030" headline is the part that misleads people

A lot of coverage points to 2030 as "the" EU e-invoicing deadline. That's true only for one specific thing: cross-border intra-EU B2B transactions, under the VAT in the Digital Age (ViDA) reform. The mandates actually biting right now are national and domestic, set by individual countries on their own schedules. Conflating the two, and assuming you have until 2030, is the most common and most costly misunderstanding here.

02 — The Deep Dive

What structured e-invoicing actually is, which mandates apply now, and how to separate the national deadlines from the EU-wide one

For years, "e-invoicing" meant emailing a PDF. That's now the wrong definition in a growing number of EU countries. Across Europe, the B2B invoice is being turned into a mandatory, structured data format, submitted through official or networked channels so tax authorities can see transactions in near real time. France's mandate going live this month is the moment this shifted from "coming soon" to "happening now" for a lot of sellers, and the details are widely misunderstood.

What "structured e-invoicing" actually means

A structured e-invoice is not a PDF or a scanned document. It's an invoice created and exchanged in a machine-readable format (such as UBL or CII, aligned to the European standard EN 16931), that accounting and tax systems can read and validate automatically. Depending on the country, it's transmitted through a government platform (like Poland's KSeF or France's public/partner platform model) or a network like Peppol (as in Belgium). The point, from the tax authority's perspective, is real-time or near-real-time visibility of transactions to close VAT fraud gaps.

The critical distinction: national mandates now vs. ViDA in 2030

This is the heart of it, and where most coverage misleads. There are two separate things happening. The first is a wave of national domestic mandates, each EU country deciding, on its own timeline, to require structured e-invoicing for domestic B2B transactions. These are what's live now. The second is the EU-wide ViDA reform (VAT in the Digital Age), adopted in March 2025, which makes structured e-invoicing and digital reporting mandatory for cross-border intra-EU B2B transactions, but only from 1 July 2030.

So "2030" is real, but it applies specifically to cross-border intra-EU B2B under ViDA. If you do domestic B2B business inside France, Belgium, Poland or the other countries with live mandates, your deadline is the national one, which in several cases has already passed. Assuming you have until 2030 because you saw that date in a headline is exactly the trap, and it could leave you unable to issue or receive compliant invoices in a market where that's now legally required.

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"2030" is the EU-wide cross-border deadline under ViDA. It is not your deadline if you do domestic B2B in a country whose national mandate is already live. Confusing the two is the single most expensive mistake in this whole area.

Where the major markets actually stand

The picture is genuinely country-by-country. Here's where the largest markets sit, though exact dates and thresholds shift, so confirm your specific situation before acting.

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France, live now (September 2026)

From 1 September 2026, reception is mandatory for all businesses and issuance for large and mid-sized companies. SMEs and micro-enterprises follow in 2027. France uses a model based on its public invoicing platform plus approved partner platforms (PDPs).

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Belgium, live since January 2026

Structured B2B e-invoicing has been mandatory for VAT-registered businesses since 1 January 2026, delivered via the Peppol network using the EN 16931 standard.

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Poland, live since early 2026

The centralised KSeF platform became mandatory for large taxpayers from 1 February 2026 and for most other businesses from 1 April 2026, using a specific national XML format. A narrow exception for the very smallest sellers runs until the start of 2027.

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Germany, phasing in

Businesses have had to be able to receive e-invoices since 1 January 2025. Mandatory issuance phases in by size, broadly from 2027 for larger businesses and 2028 for all, using EN 16931-compliant formats.

Others are close behind, Greece during 2026, Slovakia from 1 January 2027, and more to follow. The direction is uniform even though the dates are not.

Who this actually affects, and who it doesn't

Two scoping points matter. First, these mandates are B2B (and often B2G), business-to-consumer sales are generally out of scope, so a pure D2C store selling only to consumers is largely unaffected by the invoicing mandates themselves (though not by the broader VAT rules). Second, the immediate legal obligation is domestic: it bites where you have B2B activity within a country that has a live mandate. If you sell B2B into or within France, Belgium or Poland, this is a now problem; if you only sell B2C, it mostly isn't, yet.

The good news, and the sensible response

The reassuring part: for most businesses, the invoicing software or platform does the heavy lifting. This is not usually a build-it-yourself project, it's a "make sure your invoicing tool supports the required format and channel for each market you operate in" task. The sensible response is not a panicked compliance project but a checklist: identify which countries you have B2B activity in, check which mandates are live or imminent there, and confirm your invoicing system can issue and receive the required structured formats. Doing that now, market by market, is far cheaper than discovering at an audit that your invoices aren't compliant in a country where they legally must be.

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Action plan, if you do any B2B business in the EU

  1. Separate your national deadlines from the 2030 EU-wide one. If you have domestic B2B activity in France, Belgium, Poland or similar, your deadline is national and may already be here. Don't plan around 2030 for domestic transactions.

  2. Map which countries you actually invoice B2B in. Your exposure is country-by-country. List the EU markets where you issue or receive business invoices, then check each one's mandate status.

  3. Confirm your invoicing software supports the required formats. Check that your tool handles the structured formats and channels (Peppol, KSeF, France's PDP model, EN 16931) for each market you operate in. This is usually a settings/vendor question, not a rebuild.

  4. If you're B2C only, verify you're genuinely out of scope, for now. These mandates are B2B-focused, but confirm your model, and remember the wider ViDA and VAT changes still apply to you separately.

  5. Build one adaptable structured-invoicing capability, not country silos. Since more mandates arrive each year and ViDA's cross-border stage lands in 2030, setting up structured invoicing properly once is cheaper than reacting to each national deadline separately.

This article is for informational purposes only and does not constitute tax, legal or accounting advice. E-invoicing mandates, dates, thresholds and formats vary by country and change frequently. Confirm the current requirements for your specific markets with a qualified adviser or your invoicing provider.

03 — The Stack

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Peppol-capable invoicing / accounting software

Given this week's topic, the most useful tool is invoicing software that natively supports the structured formats and networks these mandates require.

EN 16931 standard ✓Peppol network ✓UBL / CII formats ✓Multi-country ✓Automated validation ✓

Rather than a single product, the category to look for is invoicing or accounting software that is Peppol-capable and supports the EN 16931 European standard, since Peppol is the backbone for several mandates (Belgium among them) and EN 16931 is the common format underneath most national systems. Many mainstream accounting platforms have added or are adding this support. For sellers operating across several EU markets, a tool that handles multiple countries' formats from one system is far less painful than integrating a separate national platform for each.

The one limitation worth noting: Peppol isn't universal. Some countries run their own centralised government platforms with proprietary formats, Poland's KSeF (FA(3) XML) and France's PDP model are not simply "Peppol and done." So "Peppol-capable" is necessary but not always sufficient; for those markets, confirm your software specifically supports that country's platform, not just Peppol in general.

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04 — The Number

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1 July 2030

The date the EU-wide ViDA mandate makes structured e-invoicing and digital reporting standard for cross-border intra-EU B2B transactions, and the date most commonly, and mistakenly, treated as the deadline for everything.

Source: VAT in the Digital Age (ViDA) package, adopted 11 March 2025; national mandate dates via multiple 2026 sources

The gap between this date and reality is the whole point of this issue. 2030 is genuine, but it's the cross-border, EU-wide milestone. The mandates that can trip you up today are national, domestic, and in several major markets already in force. The safest way to read "2030" is not as a deadline to relax toward, but as confirmation of where all of this is heading, so the structured-invoicing setup you do now for France or Belgium is the same capability you'll need everywhere later.

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