Structured e-invoices (EN 16931) become the default for cross-border B2B supplies within the EU, issued within 10 days of the chargeable event, and the invoice data must be reported to the tax authority almost in real time. Recapitulative statements (EC Sales Lists) are abolished.
Every VAT-registered business that sells goods or services to businesses in other EU countries, whatever its size.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We invoice other businesses (B2B)
Choose invoicing software that can issue and receive EN 16931 e-invoices (Peppol is the safest bet) well before 2030. Clean master data (VAT numbers, addresses) and make sure invoices can be issued within 10 days. Align with any earlier national mandate (e.g. Latvia 2028, Germany 2027/2028, Poland 2026).
Last verified 7 September 2026. Informational only, not legal advice.
Council Directive (EU) 2025/516; Member States may postpone the platform deemed-supplier rules until 2030-01-01
Marketplaces and booking platforms in accommodation and transport; SMEs selling cross-border in the EU that currently hold several VAT registrations.
Businesses operating in several EU countries with different national e-invoicing regimes.