E-invoicing in the EU: what does each country require?

There is no single European e-invoice. Each country has its own rules on who must use which format, whether it applies between businesses or only towards the public sector, and when the requirements take effect. In Denmark many know OIOUBL and Peppol, in Germany people talk about XRechnung and ZUGFeRD, and Poland has its own national system. The rules are moving, and the EU is also working on common rules for digital VAT reporting, so dates and requirements change. Always check with the national authority before you decide anything. This article gives you a simple checklist: Which countries do you sell to? Must you send, receive or both? Is the customer a business or a public authority? And which format does the country require? With the answers you know what your Business Central solution must be able to do. We are building an e-invoicing app country by country.

Four questions that decide the requirements

Which countries do you sell to, and where are you VAT-registered yourself?
Must you send e-invoices, receive them or both?
Is the customer a business or a public authority?
Which format and which channel does the country require?

Examples of how different it is

In Germany, businesses have had to be able to receive e-invoices since 1 January 2025. The duty to issue them is being phased in: from 1 January 2027 for businesses with revenue above EUR 800,000 the year before, and from 1 January 2028 for all. The formats are XRechnung and ZUGFeRD.

In Belgium, e-invoicing between businesses has been required since 1 January 2026 and is sent over Peppol. In Poland it goes through the national system KSeF, which has been phased in during 2026. The EU's common rules for digital VAT reporting on cross-border trade are planned for 1 July 2030.

The dates are the ones we knew in October 2026. They have been moved before, so always check with the country's tax authority.

What standard BC can do

Microsoft supplies formats and a common e-document module in Business Central and extends it continuously. What typically is missing is the connection to the country's system or to an access point, and the handling of rejected invoices.

So ask both: Does our BC version support the format? And: How does the invoice reach the recipient?

Addverk E-invoicing

We are building an e-invoicing app country by country. It is in development and not priced. On the waiting list you can say which country you need first.