🇨🇭 In Switzerland, e-invoicing is not yet a significant topic compared to the EU, as Switzerland is not an EU member. While Switzerland's VAT law could benefit from alignment with the EU, currently, invoices are categorized as "paper," "e-invoice," and "digital" equally, with no mandatory structured electronic format. The Federal Finance Administration supports "e-billing," where customers receive invoices directly in their online banking services.
🇫🇷 In France, the obligation for companies to issue and receive electronic invoices has been postponed to ensure a smooth transition. Large and mid-sized companies must comply by September 1, 2026, while small and medium-sized enterprises (SMEs) and micro-enterprises have until September 1, 2027. All companies must be ready to receive e-invoices by September 1, 2026.
🇧🇪 Belgium will require all companies to use the Peppol system for invoicing starting January 1, 2026. Government contract invoices have already been required to use this system since March 2024.
🇳🇱 The Netherlands adopted the Peppol framework for e-invoicing, with public procurement law amended in December 2017. Government agencies must receive and process eInvoices via Peppol, the central government eInvoicing portal, or Digipoort. By November 2019, 95% of sub-central authorities were using eInvoices, and Peppol is recommended but not mandatory.
🇮🇹 Italy mandates e-invoicing for all domestic B2B transactions since January 2019, extending to all types of transactions, including B2C, with some exemptions. Since July 2022, foreign sales and purchases, and invoices from flat-rate taxpayers exceeding €25k annual turnover must also be electronic. From January 2024, this will apply to all flat-rate taxpayers.
🇦🇹 In Austria, e-invoicing is currently compulsory only for services and deliveries to public sector entities.
🇩🇪 Germany will enforce the obligation to issue electronic invoices starting January 1, 2025.
🇪🇸 Spain is awaiting the development regulations for e-invoicing. Once passed, companies with turnovers over €8 million will have one year to comply, and other companies will have two years.
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