Peppol Validator

Peppol mandates by country

Where structured e-invoicing is mandatory today, where it is coming, and what format each country requires. Updated for April 2026.

By Peppol Validator · Last updated

Mandate overview

There is no single EU-wide e-invoicing mandate. Each country sets its own rules and chooses its own format and transport. Some use Peppol BIS Billing 3.0 directly, some use a national CIUS of EN 16931, and a few use centralised platforms (SDI, KSeF, e-Factura) that pre-date Peppol. The EU's VAT in the Digital Age (ViDA) reform pushes everybody toward EN 16931-compliant structured invoices and near real-time digital reporting for cross-border B2B by 2030.

The table below summarises every active and upcoming mandate. For countries with a deeper guide on this site, the country name links to it.

CountryStatusEffectiveScopeFormat
BelgiumBELive1 January 2026B2B (domestic, established VAT-registered)Peppol BIS Billing 3.0 (UBL 2.1)
FranceFRUpcoming1 September 2026B2B (all sizes, phased)Factur-X / UBL via PDP (Peppol-aligned)
GermanyDELive1 January 2025 (receiving) / 2027-2028 (sending)B2B (domestic)XRechnung / ZUGFeRD 2.x (EN 16931)
ItalyITLive1 January 2019B2B and B2G (all)FatturaPA via SDI (not Peppol)
SpainESUpcomingLate 2026 (estimated)B2B (phased)Facturae 3.2.x or EN 16931
NetherlandsNLLive1 January 2017 (B2G)B2G (mandatory) / B2B (voluntary)Peppol BIS Billing 3.0 / NLCIUS
PolandPLLive1 February 2026 (large) / 1 April 2026 (others)B2B (all)FA(2) via KSeF (not Peppol)
RomaniaROLive1 January 2024B2B (all)RO_CIUS via e-Factura
NorwayNOLive1 January 2019 (B2G)B2G (mandatory) / B2B (mandatory by 2030 expected)Peppol BIS Billing 3.0 / EHF
SwedenSELive1 April 2019B2G (mandatory)Peppol BIS Billing 3.0 / Svefaktura
DenmarkDKLivePhased 2024-2026B2G (mandatory) / B2B (phased from 2024)Peppol BIS Billing 3.0 / OIOUBL
FinlandFILive1 April 2020B2B (on demand)Finvoice 3.0 / Peppol BIS Billing 3.0
AustraliaAULive1 July 2022 (B2G)B2G (mandatory) / B2B (voluntary)Peppol BIS Billing 3.0 / A-NZ PEPPOL BIS
SingaporeSGLive1 May 2025B2G (mandatory) / B2B (phased GST)InvoiceNow (Peppol BIS Billing 3.0 SG)
New ZealandNZLive31 March 2022B2G (mandatory) / B2B (voluntary)Peppol BIS Billing 3.0 / A-NZ PEPPOL BIS

Country notes

Belgium

BE

Tolerance period until 31 March 2026, then progressive penalties (EUR 1,500 / 3,000 / 5,000). E-reporting via Peppol 5-corner from 1 January 2028.

France

FR

Receiving obligation for all from Sept 2026. Sending obligation phased: large and mid-size from Sept 2026, small businesses from Sept 2027. Routed through certified Plateformes de Dématérialisation Partenaires (PDP).

Germany

DE

Receiving obligation for all businesses since Jan 2025. Sending obligation from 2027 (turnover > EUR 800k) and 2028 (all). PDF is no longer a valid invoice between businesses.

Italy

IT

Italy uses its own centralised five-corner system (Sistema di Interscambio) operated by the Agenzia delle Entrate. Peppol is supported for cross-border but the domestic mandate runs on SDI.

Spain

ES

Crea y Crece law (Ley 18/2022) introduced the obligation. Technical regulations finalised in 2025. Phased rollout starting with companies above EUR 8m turnover.

Netherlands

NL

Central government has accepted Peppol e-invoices since 2017. B2B remains voluntary for now but Peppol adoption is high. The Netherlands is expected to align with EU ViDA timeline.

Poland

PL

Poland uses its own central system (Krajowy System e-Faktur, KSeF). Peppol is not the channel for the Polish mandate, but cross-border invoices to Polish buyers can still travel via Peppol.

Romania

RO

Romania mandates e-invoicing through the national e-Factura platform operated by ANAF, using a Romanian CIUS of EN 16931. Not Peppol but EN 16931-compliant.

Norway

NO

All Norwegian public-sector buyers receive invoices via Peppol since 2019 using the EHF Billing 3.0 profile. B2B is voluntary today but the government has signalled a future mandate aligned with the EU ViDA timeline.

Sweden

SE

All Swedish public-sector procurements must accept Peppol invoices. B2B mandate is on the roadmap but not yet legislated.

Denmark

DK

Denmark requires bookkeeping software to support digital invoice handling under the Bookkeeping Act. Peppol is the de facto standard.

Finland

FI

Finnish businesses must send a structured e-invoice to any business buyer that requests one in writing.

Australia

AU

Australian Commonwealth agencies must be able to receive Peppol e-invoices. The ATO operates the Peppol Authority. B2B adoption is encouraged but not yet mandated.

Singapore

SG

GST-registered businesses must send structured e-invoices via the InvoiceNow network (Peppol) following a phased rollout from 2025. Operated by IMDA.

New Zealand

NZ

All central government agencies must be able to receive Peppol invoices. Operated by MBIE.

Validate against any country profile

Peppol Validator runs every EN 16931 and Peppol BIS Billing 3.0 schematron rule, including country-specific rules for NL, DK, SE, NO, IT, GR, IS. Free, no signup.

Validate my invoiceHow the Peppol network worksValidation rules reference

Frequently asked questions

Is Peppol mandatory in the EU?

It depends on the country. Peppol is not a single EU-wide mandate. Each member state decides its own e-invoicing rules. As of April 2026, Belgium has the most far-reaching B2B Peppol mandate (live since 1 January 2026). Germany, France, Spain, Italy, Poland and Romania all have national mandates of varying scope, though several use their own non-Peppol channels (SDI, KSeF, e-Factura). The EU's VAT in the Digital Age (ViDA) reform will require near real-time digital reporting for cross-border B2B from 2030, which is expected to push more countries toward Peppol-aligned mandates.

Which countries already mandate Peppol for B2B invoicing?

Belgium is the only EU country with a fully active B2B Peppol mandate as of April 2026 (live since 1 January 2026). Outside the EU, Singapore phased in a B2B Peppol obligation through InvoiceNow from 2025. France will phase in its B2B obligation from September 2026, but uses Peppol-aligned PDPs rather than the public Peppol network directly. Germany uses XRechnung (an EN 16931 CIUS) and accepts Peppol delivery but does not require it.

Does the German E-Rechnung mandate require Peppol?

No. Germany requires structured e-invoices in EN 16931 format, but it does not require Peppol as the transport channel. The most common formats are XRechnung (a German CIUS of EN 16931) and ZUGFeRD 2.x (a hybrid PDF/XML based on Factur-X). Peppol delivery is one supported channel among several. See the German guide for the full timeline.

Are SDI, KSeF and e-Factura the same as Peppol?

No. Italy (SDI), Poland (KSeF) and Romania (e-Factura) operate national centralised invoicing platforms that pre-date or run independently of Peppol. They serve a similar purpose but use their own formats and transport. Some of these platforms support Peppol gateways for cross-border, but the domestic mandate runs on the national platform.

What is ViDA and how does it affect Peppol?

VAT in the Digital Age (ViDA) is a package of EU reforms adopted in 2025 that introduces near real-time digital reporting for intra-EU B2B transactions, mandatory by 2030. ViDA does not require Peppol specifically, but it requires structured EN 16931-compliant invoices and digital reporting in a format compatible with the EU specification. In practice, Peppol BIS Billing 3.0 is the most widely adopted way to meet those requirements.

Do I need to comply with the mandate in every country I sell to?

Generally yes. If you invoice a customer in a country that mandates structured e-invoicing for the type of transaction in question, you have to send the invoice in the format that country requires. For Peppol-based mandates this is usually straightforward: any certified Access Point can deliver to any other. For centralised systems (Italy SDI, Poland KSeF, Romania e-Factura) you may need to register with the local platform or use a service provider that bridges to Peppol.