Countries that introduced domestic real-time reporting or e-invoicing systems before 2024 (e.g. Italy, Poland, France, Hungary) must align them with the EU digital reporting model by 2035, so businesses can use one format across the EU.
Businesses operating in several EU countries with different national e-invoicing regimes.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We invoice other businesses (B2B)
Prefer invoicing tools built on the EU standard (EN 16931/Peppol) rather than country-specific formats, so migration in 2035 is trivial.
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.
Every VAT-registered business that sells goods or services to businesses in other EU countries, whatever its size.