European E-Invoicing Coverage Matrix
This matrix lists every European country INVOX has a rule pack for today, what INVOX actually does for it (validation, generation, Peppol transport, real-time reporting, national clearance), and — separately, since these are not the same kind of claim — what INVOX knows about that country's own e-invoicing mandate and timeline.
Method: every "INVOX Support" cell was checked directly against the invox/country_packs/, invox/generate/, invox/validators/ and invox/transmit/ source on 2026-09-02, not copied from older marketing copy. Every "Mandate / Effective Date" and "Authority" cell is sourced from one of four tiers: (a) INVOX's curated, dated mandate-research dataset (invox/seo/mandates.py, most recently refreshed 2026-08); (b) a dated research note embedded in the relevant transmission module's code comments; (c) a public, citable source checked in a follow-up research pass on 2026-09-02 (primarily the European Commission's own eInvoicing Country Factsheets); or (d) marked unconfirmed where none of the above exists. Tier (b) and (c) facts were researched by engineers, not by a compliance professional retained for this page — treat them as a strong lead, not a legal citation, and reconfirm before using them in anything customer-facing with legal weight.
Legend
| Status | Meaning |
|---|---|
| LIVE | Verified in the codebase: a working, tested implementation. |
| PARTIAL | Some part of the pipeline works; a specific named gap remains (stated explicitly in the row). |
| BETA | Code exists, but the vendor's own code comments flag the live endpoint/auth mechanism as unconfirmed against public sources. Do not treat as production-ready. |
| PLANNED | Not built yet; a known future requirement. |
| unconfirmed | No verified source found in this pass. Needs a compliance-team check before being stated publicly with legal confidence. |
| [V] | Sourced from INVOX's curated mandate dataset (invox/seo/mandates.py). |
| [C] | Sourced from a dated code-comment research note, not independently re-verified for this page. |
| [W] | Sourced from a public, citable source (see "Sources for [W] fields" below), checked in the 2026-09-02 research pass. Not independently re-verified by a compliance professional. |
| [U] | Unconfirmed in this pass. |
The matrix
| Country | B2B | B2G | EN16931 | Format(s) | Validation | Generation | Peppol | Reporting | Clearance | Authority | Mandate / Effective Date | INVOX Support | Last Updated |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Germany (DE) | Yes [V] | Yes [V] | Yes | XRechnung 3.x (UBL/CII), ZUGFeRD 2.x | LIVE | LIVE | LIVE (via partner AP) | n/a (post-audit) | No (post-audit) | KoSIT / Bundesministerium der Finanzen [V] | Receiving all: 2025-01-01; issuing >€800k: 2027-01-01; issuing all: 2028-01-01 [V] | LIVE | 2026-09-02 |
| France (FR) | Phasing [V] | Yes [V] | Yes | Factur-X, UBL, CII | LIVE | LIVE | LIVE (via partner AP) | unconfirmed [U] | B2G only, via Chorus Pro (LIVE); B2B clearance via private Plateformes Agréées not built | DGFiP / PPF (B2G: Chorus Pro/PISTE) [V] | Receiving all + issuing large/mid: 2026-09-01; issuing all incl. SME: 2027-09-01 [V] | PARTIAL — B2G clearance + validation/generation live; B2B PDP clearance not available | 2026-09-02 |
| Italy (IT) | Yes [C] | Yes [C] | Yes | FatturaPA | LIVE | LIVE | LIVE (via partner AP) | n/a (SDI is the clearance mechanism) | Yes, via SDI | Agenzia delle Entrate (SDI) [C] | B2B/B2C mandatory since 2019-01-01 [C] | LIVE | 2026-09-02 |
| Poland (PL) | Phasing [V] | unconfirmed [U] | Yes | KSeF FA(3), Peppol | LIVE | LIVE | LIVE (via partner AP) | n/a (KSeF is the clearance mechanism) | Yes, via KSeF | Krajowy System e-Faktur / Ministry of Finance [V] | Large taxpayers (>PLN 200M): 2026-02-01; all others: 2026-04-01; micro-taxpayers: 2027-01-01 [V] | LIVE (most extensively tested integration: batch, crypto, offline mode, qualified e-signature) | 2026-09-02 |
| Spain (ES) | Phasing [V] | Yes [C][W] | Yes | Facturae, UBL; VeriFactu records | LIVE | LIVE | LIVE (via partner AP) | Yes — VeriFactu real-time [C] | B2G via FACe (LIVE) | AEAT / FACe [V] | B2B >€8M: 2027-10-01; all others: 2028-10-01 (Real Decreto 238/2026) [V]; FACe B2G acceptance mandatory since 2015-01-01 under Ley 25/2013, contracts above EU thresholds [W] | LIVE | 2026-09-02 |
| Belgium (BE) | Yes, since [V] | Yes [V] | Yes | Peppol BIS 3.0, UBL | LIVE | LIVE | LIVE (via partner AP) | PLANNED (5-corner real-time e-reporting, not yet built) | No | FOD Financiën / PEPPOL [V] | B2G ≥€3,000 contracts: 2024-03-01; B2B via Peppol: 2026-01-01 (tolerance to 31 March); e-reporting: 2028-01-01 [V] | LIVE for validation/generation/Peppol; e-reporting PLANNED | 2026-09-02 |
| Netherlands (NL) | Not yet mandated [V] | Yes, for Rijksoverheid suppliers [V] | Yes | Peppol, UBL (SI-UBL 2.0 also accepted for B2G via Digipoort) | LIVE | LIVE | LIVE (via partner AP) | n/a | No | Nederlandse Peppolautoriteit (NPa) / Rijksoverheid (Digipoort) [V] | B2G (Rijksoverheid): 2017-01-01; B2B: no mandate yet — a 2026-03 government report proposes a framework targeting ~2030; B2B e-invoicing today still requires recipient consent [V] | LIVE | 2026-09-02 |
| Greece (GR) | Phasing [C] | unconfirmed [U] | Yes | Peppol, UBL; myDATA records | LIVE | LIVE (generic engine; no dedicated myDATA record generator confirmed) | LIVE (via partner AP) | Yes — myDATA real-time [C] | No (reporting model, not clearance) | AADE (Independent Authority for Public Revenue) [C] | B2B live 2026-03-02 (postponed from 2026-02-02); near-universal domestic B2B mandate from 2026-10-12 per AADE announcement [C] | LIVE | 2026-09-02 |
| Hungary (HU) | unconfirmed [U] | unconfirmed [U] | Yes | Peppol, UBL; NAV Online Számla reports | LIVE | LIVE (generic engine) | LIVE (via partner AP) | Yes — NAV real-time [C] | No (reporting model, not clearance) | NAV — Nemzeti Adó- és Vámhivatal [C] | Real-time invoice-data reporting mandatory since 2021; schema v3.0 exclusively since 2025-05-15 (v2.0 retired) [C] | LIVE | 2026-09-02 |
| Romania (RO) | Yes [C][W] | unconfirmed [U] | Yes | CIUS-RO (UBL), Peppol | LIVE — dedicated CIUS-RO (UBL) generator + native BR-RO validator (invox/generate/cius_ro.py, invox/validators/cius_ro.py); verified against the Ministry of Finance's own ro16931-ubl-1.0.9 Schematron, a documented subset (see "Known gaps") | LIVE (via partner AP) | n/a (SPV is the clearance mechanism) | Yes, via ANAF SPV | ANAF (Agenția Națională de Administrare Fiscală) / SPV [C] | B2B: all domestic transactions between Romanian VAT-registered entities mandatory via e-Factura/SPV (Legea nr. 296/2023, OUG 120/2021); reporting deadline shortened to 5 working days from 2026-01-01; a Jan-2026 extension to CNP-only individuals, special-scheme farmers and foreign cultural institutes was reversed by Law No. 88/2026, making e-Factura optional again for those groups. B2G scope specifically remains unconfirmed in this pass [W][U] | LIVE — generation and transmission both live (see "Known gaps" for the documented subset of BR-RO-* rules not yet covered) | 2026-09-02 | |
| Portugal (PT) | unconfirmed [U] | unconfirmed [U] | Yes | SAF-T(PT), ATCUD codes, Peppol | LIVE | unconfirmed | LIVE (via partner AP) | BETA — sender code exists; live endpoint/auth mechanism could not be confirmed against public sources as of 2026-08-18, reconfirmed unconfirmed on 2026-09-02 | unconfirmed | Autoridade Tributária (name known; sandbox endpoint unconfirmed) [C] | unconfirmed, verify before publishing [U] | BETA | 2026-09-02 |
| Croatia (HR) | unconfirmed [U] | unconfirmed [U] | Yes | Peppol, UBL (national wire format details unconfirmed) | LIVE | unconfirmed | LIVE (via partner AP) | BETA — sender code exists; live endpoint/auth mechanism could not be confirmed against public sources as of 2026-08-18, reconfirmed unconfirmed on 2026-09-02 | unconfirmed | Porezna uprava (Croatian Tax Administration) — name known, sandbox endpoint unconfirmed [C] | unconfirmed, verify before publishing [U] | BETA | 2026-09-02 |
| Austria (AT) | No B2B mandate [W] | Yes — central government entities, incl. foreign suppliers, must submit structured e-invoices since 2020-04-18 [W] | Yes | UBL, Peppol | LIVE (incl. dedicated UID/VAT-ID check) | LIVE (generic engine) | LIVE (via partner AP) | n/a — no real-time reporting system; B2G channel via e-Rechnung.gv.at/USP is a receipt mandate, not invoice-data reporting [W] | No (post-audit for B2B; no B2B mandate exists) [W] | Bundesministerium für Finanzen (BMF); platforms e-Rechnung.gv.at / USP [W] | B2G (central government): 2020-04-18; no B2B mandate [W] | LIVE for validation/generation/Peppol; national reporting/clearance status not verified | 2026-09-02 |
| Bulgaria (BG) | No mandate [W] | No supplier-sending mandate; public sector must accept/process EN16931 invoices since 2019-11-01 (Art. 115a Public Procurement Act) [W] | Yes | UBL, Peppol | LIVE (incl. dedicated VAT-ID check) | LIVE (generic engine) | LIVE (via partner AP) | Periodic SAF-T submission to the NRA, phased in 2026-2030 (not invoice-level, not real-time) [W] | No — a KSeF/SDI-style clearance regime has been discussed but is not enacted law [W] | Ministry of Transport, Information Technology and Communications; platform CAIS EPP; NRA (SAF-T) [W] | Public-sector acceptance mandatory since 2019-11-01; no B2G sending or B2B mandate [W] | LIVE for validation/generation/Peppol; national reporting/clearance status not verified | 2026-09-02 |
| Switzerland (CH) | No mandate; voluntary, no timeline announced by the Federal Council [W] | Yes — mandatory for federal contracts above CHF 5,000 since 2016 [W] | Yes | UBL, Peppol | LIVE | LIVE (generic engine) | LIVE (via partner AP) | unconfirmed | unconfirmed | Swiss federal procurement administration; no single named e-invoicing authority confirmed [W] | Non-EU; no ViDA/EU-directive obligation applies. B2G (federal, contracts >CHF 5,000): mandatory since 2016 [W]; B2B/B2C: voluntary | LIVE for validation/generation/Peppol | 2026-09-02 |
| Cyprus (CY) | No mandate [W] | No supplier-sending mandate; central bodies must accept/process since 2019-04-18, sub-central since 2020-04-18 [W] | Yes | UBL, Peppol | LIVE (incl. dedicated VAT-ID check) | LIVE (generic engine) | LIVE (via partner AP) | n/a — no real-time reporting system in Cyprus; public-sector invoices are processed manually [W] | No [W] | Ministry of Finance; platform Cyprus Government Gateway Portal (gov.cy) [W] | Public-sector acceptance: central 2019-04-18, sub-central 2020-04-18; no B2G sending or B2B mandate [W] | LIVE for validation/generation/Peppol; national reporting/clearance status not verified | 2026-09-02 |
| Czechia (CZ) | No mandate [W] | No supplier-sending mandate; public authorities must accept/process EN16931 invoices since 2016-10-01 (Act No. 134/2016) [W] | Yes | UBL, Peppol | LIVE (incl. dedicated IČO check) | LIVE (generic engine) | LIVE (via partner AP) | n/a — no real-time reporting system in Czechia; a periodic VAT Control Statement exists separately, not invoice-level or real-time [W] | No [W] | Ministry of Finance / Ministry of Interior; platform NEN (Národní elektronický nástroj) [W] | Public-sector acceptance mandatory since 2016-10-01; no B2G sending or B2B mandate [W] | LIVE for validation/generation/Peppol; national reporting/clearance status not verified | 2026-09-02 |
| Denmark (DK) | No mandate; 2022 Bookkeeping Act requires business systems be Peppol/NemHandel-capable by 2026-01 (system capability, not a usage mandate) [W] | Yes — all public entities must accept/process EN16931 invoices since 2019-04-18 [W] | Yes | UBL, Peppol | LIVE (incl. dedicated CVR check) | LIVE (generic engine) | LIVE (via partner AP) | n/a — no real-time reporting system; the 2022 Bookkeeping Act requires certified systems to produce SAF-T on request, not continuous reporting [W] | No [W] | Danish Business Authority (Erhvervsstyrelsen); platform NemHandel [W] | Public-sector acceptance since 2019-04-18; Bookkeeping Act system-capability requirement from 2026-01 [W] | LIVE for validation/generation/Peppol; national reporting/clearance status not verified | 2026-09-02 |
| Estonia (EE) | Since 2025-07: same unified regime as B2G under a buyer's-choice principle (amended Accounting Act) [W] | Yes — mandatory since 2019-07-01 [W] | Yes | UBL, Peppol | LIVE (incl. dedicated registrikood check) | LIVE (generic engine) | LIVE (via partner AP) | n/a — no real-time reporting system in Estonia (a separate periodic KMD INF VAT return exists) [W] | No [W] | Ministry of Finance; free tooling via Centre of Registers and Information Systems (RIK) [W] | B2G mandatory since 2019-07-01; amended Accounting Act unified B2G/B2B regime from 2025-07 (buyer's choice) [W] | LIVE for validation/generation/Peppol; national reporting/clearance status not verified | 2026-09-02 |
| Finland (FI) | No sending mandate; buyers with turnover >€10,000 can request EN-compliant invoices under the eInvoicing Act 241/2019 [W] | Yes — central government bodies since 2019-04-01 [W] | Yes | Peppol BIS 3.0, Finvoice | LIVE | LIVE (generic engine) | LIVE (via partner AP) | n/a — no real-time reporting system in Finland [W] | No [W] | State Treasury (Valtiokonttori); platforms Handi service / Basware Supplier Portal [W] | Public-sector acceptance since 2019-04-01; no B2B sending mandate, only a statutory request right (Act 241/2019) [W] | LIVE for validation/generation/Peppol; national reporting/clearance status not verified | 2026-09-02 |
| United Kingdom (GB) | No mandate yet; UK government announced (2026-06) e-invoicing mandatory for VAT-registered businesses from 2029, with Peppol confirmed as the core interoperability network; full roadmap/format not yet published | Yes, NHS: every NHS trust in England required to receive Peppol purchase orders/despatch advices/invoices since 2018; e-invoicing mandatory for NHS suppliers since 2022-06 [W] | Partial (UK is not an EN16931/EU jurisdiction; Peppol interoperability is the relevant layer) | UBL, Peppol | LIVE | LIVE (generic engine) | LIVE (via partner AP) | None planned for the 2029 mandate's first wave — HMRC officials have stated no continuous transaction controls or periodic e-reporting obligations are planned [W] | No — HMRC has confirmed no clearance controls are planned for the first wave; decentralized Peppol/PINT UK exchange expected instead [W] | NHS England (procurement mandate); HMRC/HM Treasury (announced 2029 VAT e-invoicing mandate; detail not yet published) [W] | Non-EU; no ViDA/EU-directive obligation. NHS Peppol since 2018/2022; economy-wide VAT e-invoicing mandate announced for 2029, implementation roadmap not yet published as of 2026-09 [W] | LIVE for validation/generation/Peppol | 2026-09-02 |
| Ireland (IE) | No mandate; ViDA cross-border B2B from 2030-07-01 [W] | Yes — public sector must accept/process since 2019-06-12 (S.I. 258/2019) [W] | Yes | UBL, Peppol | LIVE (incl. dedicated VAT-ID check) | LIVE (generic engine) | LIVE (via partner AP) | n/a — no real-time reporting system in Ireland today; Revenue is preparing for ViDA by 2030 [W] | No [W] | Office of Government Procurement / Dept. of Public Expenditure (B2G); Revenue Commissioners (B2B/tax); Peppol Authority member since 2018-01 [W] | Public-sector acceptance since 2019-06-12; no B2G sending or B2B mandate; ViDA cross-border from 2030-07-01 [W] | LIVE for validation/generation/Peppol; national reporting/clearance status not verified | 2026-09-02 |
| Lithuania (LT) | No mandate [W] | Yes — suppliers in public-procurement contracts must submit structured e-invoices since 2017-07-01 [W] | Yes | UBL, Peppol | LIVE (incl. dedicated code check) | LIVE (generic engine) | LIVE (via partner AP) | n/a — no real-time reporting system in Lithuania; SABIS is a Peppol-connected B2G receiving platform, not a reporting or pre-approval system [W] | No [W] | Ministry of the Economy and Innovation (oversight) / Ministry of Finance; platform SABIS, sole accepted B2G system since 2024-09 [W] | B2G supplier-sending mandatory since 2017-07-01; no B2B mandate [W] | LIVE for validation/generation/Peppol; national reporting/clearance status not verified | 2026-09-02 |
| Luxembourg (LU) | No mandate [W] | Yes — phased-in supplier-sending mandate: central bodies 2019-04-18, sub-central 2020-04-18, large companies 2022-05-18, medium companies 2022-10-18, small/newly-established businesses 2023-03-18 [W] | Yes | UBL, Peppol | LIVE (incl. dedicated VAT-ID check) | LIVE (generic engine) | LIVE (via partner AP) | n/a — no real-time digital VAT reporting requirement in Luxembourg [W] | No [W] | Ministry for Digitalisation (central Peppol access point); SIGI (secondary access point) [W] | B2G supplier-sending mandate fully phased in by 2023-03-18; no B2B mandate [W] | LIVE for validation/generation/Peppol; national reporting/clearance status not verified | 2026-09-02 |
| Latvia (LV) | Mandatory from 2028-01-01 for transactions between Latvian-registered businesses (postponed from 2026-01-01); tax-authority data submission for G2G/B2G/G2B from 2026-01-01 [W] | Yes — public-sector acceptance since 2019-04-18; supplier-sending mandate since 2025-01-01 [W] | Yes | UBL, Peppol | LIVE (incl. dedicated reg. no. check) | LIVE (generic engine) | LIVE (via partner AP) | Yes — post-issuance e-invoice data submission to the State Revenue Service (VID) mandatory from 2026-01-01 for G2G/B2G/G2B, via eAddress/VDAA or commercial operators; not described as real-time [W] | No — this is a data-submission obligation, not pre-issuance clearance [W] | Ministry of Finance; platform eAddress, operated by the State Digital Development Agency (VDAA) [W] | B2G acceptance since 2019-04-18, supplier-sending since 2025-01-01; B2B mandatory 2028-01-01 (postponed from 2026-01-01) [W] | LIVE for validation/generation/Peppol; national reporting/clearance status not verified | 2026-09-02 |
| Malta (MT) | No mandate, none currently planned [W] | No supplier-sending mandate; public authorities required to accept compliant invoices under Legal Notices 403/404 of 2018 (2018-11-30) [W] | Yes | UBL, Peppol | LIVE (incl. dedicated VAT-ID check) | LIVE (generic engine) | LIVE (via partner AP) | n/a — no real-time reporting system in Malta [W] | No [W] | Ministry of Finance / Malta Tax and Customs Administration; no dedicated national platform — Peppol network only [W] | Acceptance obligation since 2018-11-30 (Legal Notices 403/404); no B2G sending or B2B mandate [W] | LIVE for validation/generation/Peppol; national reporting/clearance status not verified | 2026-09-02 |
| Sweden (SE) | No mandate [W] | No supplier-sending mandate; public sector must accept/process since 2019-11-01 (Act on eInvoicing in Public Procurement, 2018:1277) [W] | Yes | Peppol, UBL, SFTI context | LIVE (incl. dedicated org. no. check) | LIVE (generic engine) | LIVE (via partner AP) | n/a — no real-time reporting system in Sweden [W] | No [W] | Agency for Digital Government (Digg); Swedish Tax Agency (Skatteverket); no central platform, access-point model [W] | Public-sector acceptance since 2019-11-01; no B2G sending or B2B mandate [W] | LIVE for validation/generation/Peppol; national reporting/clearance status not verified | 2026-09-02 |
| Slovenia (SI) | No mandate yet; a draft bill proposes mandatory B2B from 2027-01-01 using e-SLOG or EN16931-compliant formats — not yet enacted [W] (note: per a later 2026-09 research pass, the bill — ZIERDED — was reportedly adopted 2025-10-23 with the B2B date pushed to 2028-01-01 and the real-time e-reporting requirement dropped from the final text; this specific date/status was not independently re-verified against the Uradni list [Official Gazette] for this pass and is flagged, not corrected, here) | Yes — compulsory since 2015-01-01 (Provision of Payment Services to Budget Users Act) [W] | Yes | UBL, Peppol | LIVE (incl. dedicated matična number check) | LIVE (generic engine) | LIVE (via partner AP) | For the existing B2G channel: none beyond PPA routing itself. For the proposed/enacted B2B regime: reportedly no mandatory real-time e-reporting to FURS in the final ZIERDED text (dropped from earlier drafts) — unconfirmed against primary legislative text in this pass [W][U] | For B2G: Yes, via PPA (see Clearance note). For B2B: No clearance step reported — Peppol/e-SLOG/EN16931 exchange only [W] | Public Payments Administration (PPA / UJP), under the Ministry of Finance [W] | B2G mandatory since 2015-01-01; B2B mandate proposed via ZIERDED, reportedly enacted 2025-10-23 for 2028-01-01 (supersedes the earlier 2027-01-01 draft date) — not independently re-verified against the Official Gazette this pass [W][U] | LIVE for validation/generation/Peppol; national reporting/clearance status not verified | 2026-09-02 |
| Slovakia (SK) | Mandatory for domestic transactions from 2027-01-01; cross-border B2B reporting from 2030-07-01 [W] | Yes — since 2019-08-01 (Act on Guaranteed eInvoicing and the Central Economic System) [W] | Yes | UBL, Peppol | LIVE (incl. dedicated IČO check) | LIVE (generic engine) | LIVE (via partner AP) | Yes — a parallel near-real-time transaction-data-reporting obligation to the Financial Administration ("SK TDD" / Tax Data Document) alongside issuance, reported as enacted (law passed 2025-12-09) for the 2027-01-01 domestic mandate; not independently re-verified against primary legislative text this pass [W][U] | No — reported as a decentralized 5-corner Peppol model (accredited "Digital Postman" providers) with no pre-clearance step; SK TDD reporting is post-issuance/non-blocking, not invoice clearance [W][U] | Ministry of Finance of the Slovak Republic / Financial Administration; current platform IS EFA, migrating to a Peppol-based national solution expected in 2027 [W] | B2G since 2019-08-01; B2B domestic mandatory from 2027-01-01 [W] | LIVE for validation/generation/Peppol; national reporting/clearance status not verified | 2026-09-02 |
| European Union (cross-border, ViDA) | Mandatory from 2030-07-01 [V] | n/a | Yes | UBL, CII, Peppol | n/a — no separate cross-border pack; served by the underlying EN16931/Peppol stack | n/a | LIVE (via partner AP) | Digital reporting mandatory alongside e-invoicing from 2030-07-01 [V] | No (interoperability, not clearance) | European Commission (ViDA) [V] | Cross-border B2B e-invoicing + digital reporting mandatory from 2030-07-01 [V] | PLANNED / foundation in place — the underlying EN16931/UBL/CII/Peppol stack is the expected ViDA foundation, but no vendor can honestly claim a finished "ViDA-compliant" product before the implementing rules are final | 2026-09-02 |
Note on ordering: the table above is not strictly alphabetical — the countries with a verified or code-documented national mandate (Germany through Croatia) are listed first, followed by the remaining Peppol-interoperability countries in alphabetical order, so the rows needing the most compliance follow-up are grouped together rather than scattered.
Also in the codebase, not European
INVOX has three further country rule packs built on the same Peppol-based architecture, outside the scope of a European matrix: Australia (Peppol A-NZ), New Zealand (Peppol A-NZ) and Singapore (Peppol InvoiceNow / IMDA). Validation and generation are LIVE for all three via the same generic engine; no dedicated national reporting/clearance sender exists for any of the three as of this writing.
Sources for [W] fields (checked 2026-09-02)
Austria, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, Ireland, Latvia, Lithuania, Luxembourg, Malta, Slovakia, Slovenia, Sweden, Spain (FACe B2G date). The same 16 factsheets were also used in a 2026-09-02 follow-up pass to source the Reporting/Clearance columns for these countries — most state explicitly ("there is no real-time reporting system in [country]") that no national real-time reporting or clearance mechanism exists today, which is why most of these rows now read "n/a" / "No" for Reporting/Clearance rather than "unconfirmed."
invoicedataextraction.com — Swiss E-Invoicing Requirements. No EC Country Factsheet exists for Switzerland (non-EEA); no single named federal e-invoicing authority was confirmed, only the general federal procurement framework — flagged for compliance follow-up below. The 2026-09-02 follow-up pass specifically targeting the reporting/clearance mechanism could not find one single authoritative, directly-quotable source on this point either — CH's Reporting and Clearance cells remain unconfirmed rather than guessed.
network for UK e-invoicing mandate](https://www.vatupdate.com/2026/06/26/peppol-confirmed-as-core-interoperability-network-for-uk-e-invoicing-mandate/); peppolvalidator.com — Peppol in the United Kingdom; EDICOM — NHS e-Procurement Strategy; VATupdate — UK e-invoicing mandate won't alter tax reporting cycle, HMRC official confirms; VATupdate — Briefing Document: E-invoicing/e-reporting in the United Kingdom, scope and implementation overview; Zoneandco — United Kingdom e-invoicing compliance guide. No EC Country Factsheet exists for the UK (non-EU); the 2029 mandate was only announced in June 2026 and its implementation roadmap is not yet published — treat the date, and the "no clearance/no CTC planned for the first wave" statement, as directional and pre-implementation, not final.
ecosio.com — ANAF RO e-Factura and e-invoicing in Romania; VATupdate — Briefing Document: Romanian E-Invoicing, E-Reporting, and E-Transport. These are vendor/compliance-tracker summaries, not ANAF's own primary text — treat as tier [W], same caveat as every other field in this tier.
Slovenian National Assembly adopts ZIERDED, mandatory B2B e-invoicing from 1 January 2028](https://epos.si/en/news/slovenian-national-assembly-adopts-zierded-mandatory-b2b-e-invoicing-from-1-january-2028); VATupdate — Slovenia postpones mandatory B2B e-invoicing to 2027; Sovos — Slovenia e-invoicing. These secondary trackers report a later legislative state (law adopted, B2B date pushed to 2028-01-01, real-time e-reporting to FURS dropped) than the EC factsheet, which still shows the earlier 2027 draft — flagged in the table as [W][U] pending direct confirmation against the Uradni list (Slovenian Official Gazette).
reporting model): banqup.com — Slovakia's next step: a 5-corner model for e-invoicing in 2027; EDICOM — Slovakia continues to advance its e-invoicing project; ecosio.com — E-invoicing in Slovakia compliance guide; vatcalc.com — Slovakia IS EFA e-invoice proposal 2024, delay to B2G. These describe a decentralized 5-corner Peppol model with a parallel post-issuance transaction-data-reporting duty ("SK TDD"), not a blocking clearance step — flagged [W][U] pending direct confirmation against the Slovak Financial Administration's own published text.
- European Commission, eInvoicing Country Factsheets (DIGITAL Building Blocks):
- Switzerland: Avalara — E-invoicing in Switzerland;
- United Kingdom: [VATupdate — Peppol confirmed as core interoperability
- Romania: marosavat.com — E-Invoicing in Romania: Complete Guide;
- Slovenia (B2B regime detail, follow-up on the ZIERDED law): [epos.si —
- Slovakia (B2B regime detail, follow-up on the enacted law and "SK TDD"
These are vendor/tracker/EC-summary sources checked by an engineer in one research pass, not a compliance professional's sign-off. Government legislative text (Amtsblatt/Staatsblad/Official Gazette equivalents) was not independently pulled for any of these; treat every [W] fact the same way as a [C] fact — a strong, dated lead, not a legal citation.
Known gaps / roadmap
invox/generate/cius_ro.py + invox/validators/cius_ro.py (2026-09-02) close the gap this page previously flagged, verified against the Romanian Ministry of Finance's own ro16931-ubl-1.0.9 Schematron artifact (primary source, not a secondary summary). Explicitly NOT yet implemented, per the module's own docstring: non-RON dual-currency VAT accounting (BR-RO-030 — only currency: "RON" invoices are supported, others raise a clear error rather than guessing exchange-rate handling), RO_CIUS credit notes (a separate UBL document type), tax-representative/delivery-party address rules, and roughly 20 of the ~90 official BR-RO-L* max-length rules for fields outside this generator's current data model. Treat this as a verified subset, not full official-ruleset conformance — a compliance-team review against the primary ANAF source is recommended before this is marketed as certified.
Both invox/transmit/atcud_sender.py and invox/transmit/fiskalizacija_sender.py carry dated (2026-08-18) docstrings stating the live endpoint hostname and exact wire format could not be confirmed from public sources; both fail closed (configured is False) until an operator supplies a verified base URL and credentials. This research pass did not find a public source strong enough to upgrade either to LIVE — both remain BETA. Follow-up: verify directly against the Autoridade Tributária / Porezna uprava (or an accredited intermediary) sandbox before production use.
- Romania: CIUS-RO generator now built, with a documented subset of rules.
- Portugal (ATCUD) and Croatia (Fiskalizacija): senders remain BETA.
Fields that need a compliance-team follow-up before this page goes fully public with legal confidence
countries (AT, BG, CH, CY, CZ, DK, EE, FI, GB, IE, LT, LU, LV, MT, SE, SI, SK) — a 2026-09-02 follow-up pass verified the Reporting/Clearance columns for 16 of the 17 against public sources (14 directly against the European Commission's own eInvoicing Country Factsheets — AT, BG, CY, CZ, DK, EE, FI, IE, LT, LU, LV, MT, SE, and SK/SI's B2G channel — plus GB, SI and SK's B2B-regime detail against secondary compliance trackers where the EC factsheet was silent or stale). The pattern that emerged: most of these countries have no national real-time reporting or clearance mechanism at all** today (several EC factsheets say so explicitly, verbatim: "there is no real-time reporting system in [country]") — Bulgaria and Latvia have a post-issuance data-submission duty (SAF-T-phased and VID-submission, respectively) that is not clearance; Slovakia's upcoming 2027 regime adds a similar near-real-time reporting duty ("SK TDD") without clearance; none of the 17 has an Italy/Poland-style pre-issuance clearance system. Switzerland (CH) remains unconfirmed — no EC factsheet exists (non-EEA) and the follow-up pass could not find one single authoritative, directly-quotable source specifically on its reporting/clearance mechanism; that field is left "unconfirmed" per this page's convention rather than guessed. See the per-country [W] citations in the matrix and the "Sources for [W] fields" section above for the exact source used per country. As with every [W] fact on this page, these were researched by an engineer in one pass, not signed off by a compliance professional — reconfirm before a customer-facing legal claim, and note that Slovenia's and Slovakia's B2B regimes are enacted-but-not-yet-in-force law (2028-01-01 and 2027-01-01 respectively) so their reporting/clearance design could still change before go-live.
2026-09-02 follow-up pass re-confirmed against invox/transmit/ and invox/country_packs/ that none of the 17 has a dedicated sender/reporting module (the only dedicated senders in the codebase are choruspro_sender.py/face_sender.py/sdi_sender.py/ksef_sender.py/ mydata_sender.py/nav_sender.py/efactura_sender.py/atcud_sender.py/ fiskalizacija_sender.py, covering FR/ES/IT/PL/GR/HU/RO/PT/HR — not any of these 17). Each of the 17 country-pack modules (invox/country_packs/{at,bg,ch,cy,cz,dk,ee,fi,gb,ie,lt,lu,lv,mt,se,si,sk}.py) was grepped directly and confirmed to carry no sender/transmit/reporting logic. The existing "LIVE for validation/generation/Peppol; national reporting/clearance status not verified" wording in the INVOX Support column was already accurate on this point — no change was needed there.
dates are now sourced ([W], see above), but whether/how the B2G side of e-Factura differs from B2B was not confirmed in this pass; still unconfirmed.
from secondary sources and the code itself says the live endpoint could not be confirmed with confidence (dated 2026-08-18 in both files, and still unconfirmed as of this 2026-09-02 pass — see "Known gaps" above). Do not represent either as production-ready to a customer without re-verifying against the actual government sandbox first.
research notes in the sender modules (tier [C]), not from a compliance professional's independent check for this page.
actively moving in 2026–2028; treat every date here as "true as researched, on the date shown," not as a live-updating legal source. This is especially true for [W] fields, which reflect one engineer's single research pass against public trackers and the European Commission's own factsheets, not a law firm's or tax advisor's sign-off.
- **Reporting/Clearance mechanism for the 17 Peppol-interoperability
- INVOX Support column, re-checked for these same 17 countries — the
- Romania's B2G e-Factura scope — the B2B domestic mandate scope and
- Portugal and Croatia's entire "BETA" rows — both senders were written
- Greece and Hungary's mandate dates — sourced from dated engineering
- Any date on this page generally — e-invoicing mandates in the EU are
Disclaimer: this matrix is a technical/product reference, not legal or tax advice. Confirm current mandate dates, thresholds and authority names with your tax advisor or the relevant national authority before relying on anything stated here.