BEGIN:VCALENDAR VERSION:2.0 PRODID:-//documentmanagement.systems//EU e-invoicing deadlines//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:EU e-invoicing deadlines X-PUBLISHED-TTL:P1D REFRESH-INTERVAL;VALUE=DURATION:P1D BEGIN:VEVENT UID:belgium-2022-11-01-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:2 DTSTART;VALUE=DATE:20221101 DTEND;VALUE=DATE:20221102 SUMMARY:BE: Mandatory e-invoicing to public contracting authorities for con tracts at or above the EU publication threshold DESCRIPTION:Public sector (B2G). Applies to: Suppliers on Belgian public co ntracts and concessions at or above the EU publication threshold\, publish ed from this date.\nRoyal Decree of 9 March 2022 (published 31 March 2022) : first day of the month after six months from publication\; date stated b y the EU Commission factsheet.\nDetails and sources: https://documentmanag ement.systems/e-invoicing/belgium/\nMoniteur belge: https://www.ejustice.j ust.fgov.be/eli/arrete/2022/03/09/2022020506/justel\nEuropean Commission: https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/46 7108877/eInvoicing+in+Belgium\nLast verified 2026-10-03. Information only\ , not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/belgium/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:belgium-2023-05-01-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:2 DTSTART;VALUE=DATE:20230501 DTEND;VALUE=DATE:20230502 SUMMARY:BE: Mandatory e-invoicing to public contracting authorities for con tracts from €30\,000 excl. VAT DESCRIPTION:Public sector (B2G). Applies to: Suppliers on Belgian public co ntracts and concessions below the EU threshold but of €30\,000 excl. VAT or more\, published from this date.\nRoyal Decree of 9 March 2022: first day of the month after twelve months from publication\; date stated by the EU Commission factsheet.\nDetails and sources: https://documentmanagement .systems/e-invoicing/belgium/\nMoniteur belge: https://www.ejustice.just.f gov.be/eli/arrete/2022/03/09/2022020506/justel\nEuropean Commission: https ://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/4671088 77/eInvoicing+in+Belgium\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/belgium/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:belgium-2024-03-01-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:2 DTSTART;VALUE=DATE:20240301 DTEND;VALUE=DATE:20240302 SUMMARY:BE: Mandatory e-invoicing to public contracting authorities for con tracts below €30\,000 excl. VAT DESCRIPTION:Public sector (B2G). Applies to: Suppliers on Belgian public co ntracts above €3\,000 excl. VAT\; federal contracting authorities also r equire e-invoices below €3\,000.\nPostponed from 1 November 2023 by the Royal Decree of 4 September 2023\; the EU Commission factsheet still shows the old date.\nDetails and sources: https://documentmanagement.systems/e- invoicing/belgium/\nFPS BOSA: https://bosa.belgium.be/fr/news/au-moniteur- larrete-royal-cautionnement-et-facturation-electronique\nFPS BOSA / FPS Fi nance (e-facture portal): https://efacture.belgium.be/fr/article/pour-qui- la-facturation-electronique-deviendra-t-elle-obligatoire\nLast verified 20 26-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/belgium/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:belgium-2026-01-01-issue-receive@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:2 DTSTART;VALUE=DATE:20260101 DTEND;VALUE=DATE:20260102 SUMMARY:BE: Mandatory B2B e-invoicing: issue and receive structured e-invoi ces (Peppol BIS over Peppol by default) DESCRIPTION:Issue and receive. Applies to: VAT-registered businesses establ ished in Belgium\, for domestic supplies to Belgian VAT-registered busines ses.\nDetails and sources: https://documentmanagement.systems/e-invoicing/ belgium/\nMoniteur belge / FPS Finance: https://www.ejustice.just.fgov.be/ eli/loi/2024/02/06/2024001635/justel\nMoniteur belge / FPS Finance: https: //www.ejustice.just.fgov.be/eli/arrete/2025/07/08/2025005169/justel\nFPS B OSA / FPS Finance (e-invoice portal): https://einvoice.belgium.be/en/artic le/structured-electronic-invoices-between-companies-are-compulsory-2026\nF PS BOSA / FPS Finance (e-facture portal): https://efacture.belgium.be/fr/F AQ/questions-generales-b2b\nLast verified 2026-10-03. Information only\, n ot legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/belgium/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:belgium-2026-02-20-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:2 DTSTART;VALUE=DATE:20260220 DTEND;VALUE=DATE:20260221 SUMMARY:BE: Law of 10 February 2026 in force: fallback rule (no structured e-invoice required if the customer technically cannot receive one\; an ord inary invoice is still due) and exclusion of non-established customers DESCRIPTION:Other. Applies to: All businesses in scope of the B2B obligatio n.\nThe FPS Finance already applied both measures administratively from 1 January 2026.\nDetails and sources: https://documentmanagement.systems/e-i nvoicing/belgium/\nMoniteur belge / FPS Finance: https://www.ejustice.just .fgov.be/eli/loi/2026/02/10/2026001291/justel\nFPS BOSA / FPS Finance (e-f acture portal): https://efacture.belgium.be/fr/news/e-facturation-mesures- en-matiere-de-tva-partir-du-1er-janvier-2026\nLast verified 2026-10-03. In formation only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/belgium/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:belgium-2028-01-01-report@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:2 DTSTART;VALUE=DATE:20280101 DTEND;VALUE=DATE:20280102 SUMMARY:BE: Near real-time e-reporting of invoice data by supplier and cust omer\, replacing the annual client listing (not confirmed) DESCRIPTION:Report. Applies to: Belgian VAT-registered businesses in scope of the e-invoicing obligation.\nNOT OFFICIALLY CONFIRMED.\nPreliminary dra ft law approved by the Council of Ministers on 18 July 2026 and sent to th e Data Protection Authority and the Council of State\; not yet adopted. Th e FAQ cites the federal coalition agreement (timing: 2028)\; the 1 January 2028 start date appears only in secondary sources.\nYear only – exact d ate not set.\nDetails and sources: https://documentmanagement.systems/e-in voicing/belgium/\nFPS BOSA / FPS Finance (e-facture portal): https://efact ure.belgium.be/fr/FAQ/questions-generales-sur-le-e-reporting\nFPS Chancell ery of the Prime Minister / Minister of Finance: https://news.belgium.be/f r/instauration-de-lobligation-de-rapportage-electronique-des-donnees-de-fa cturation\nEY Global Tax News: https://taxnews.ey.com/news/2026-1652-belgi um-announces-proposed-e-reporting-requirements-beginning-in-2028\nLast ver ified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/belgium/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:belgium-2030-07-01-report@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:2 DTSTART;VALUE=DATE:20300701 DTEND;VALUE=DATE:20300702 SUMMARY:BE: Digital reporting for intra-EU transactions under the EU ViDA p ackage\, to be implemented in Belgian law by this date at the latest DESCRIPTION:Report. Applies to: Businesses making intra-EU B2B transactions .\nBelgian implementing legislation not yet published.\nDetails and source s: https://documentmanagement.systems/e-invoicing/belgium/\nFPS BOSA / FPS Finance (e-facture portal): https://efacture.belgium.be/fr/FAQ/questions- generales-sur-le-e-reporting\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/belgium/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:france-2017-01-01-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:8 DTSTART;VALUE=DATE:20170101 DTEND;VALUE=DATE:20170102 SUMMARY:FR: Mandatory e-invoicing to public bodies for large companies DESCRIPTION:Public sector (B2G). Applies to: Large companies and public ent ities supplying public bodies.\nDetails and sources: https://documentmanag ement.systems/e-invoicing/france/\nLégifrance (DILA): https://www.legifra nce.gouv.fr/loda/article_lc/LEGIARTI000029143300/2025-08-05\nEuropean Comm ission: https://ec.europa.eu/digital-building-blocks/sites/pages/viewpage. action?pageId=878215177\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/france/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:france-2018-01-01-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:8 DTSTART;VALUE=DATE:20180101 DTEND;VALUE=DATE:20180102 SUMMARY:FR: Mandatory e-invoicing to public bodies for mid-sized companies DESCRIPTION:Public sector (B2G). Applies to: Mid-sized companies (ETI) supp lying public bodies.\nDetails and sources: https://documentmanagement.syst ems/e-invoicing/france/\nLégifrance (DILA): https://www.legifrance.gouv.f r/loda/article_lc/LEGIARTI000029143300/2025-08-05\nEuropean Commission: ht tps://ec.europa.eu/digital-building-blocks/sites/pages/viewpage.action?pag eId=878215177\nLast verified 2026-10-03. Information only\, not legal or t ax advice. URL:https://documentmanagement.systems/e-invoicing/france/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:france-2019-01-01-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:8 DTSTART;VALUE=DATE:20190101 DTEND;VALUE=DATE:20190102 SUMMARY:FR: Mandatory e-invoicing to public bodies for SMEs DESCRIPTION:Public sector (B2G). Applies to: Small and medium-sized enterpr ises supplying public bodies.\nDetails and sources: https://documentmanage ment.systems/e-invoicing/france/\nLégifrance (DILA): https://www.legifran ce.gouv.fr/loda/article_lc/LEGIARTI000029143300/2025-08-05\nEuropean Commi ssion: https://ec.europa.eu/digital-building-blocks/sites/pages/viewpage.a ction?pageId=878215177\nLast verified 2026-10-03. Information only\, not l egal or tax advice. URL:https://documentmanagement.systems/e-invoicing/france/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:france-2020-01-01-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:8 DTSTART;VALUE=DATE:20200101 DTEND;VALUE=DATE:20200102 SUMMARY:FR: Mandatory e-invoicing to public bodies for micro-businesses: al l suppliers covered (via Chorus Pro) DESCRIPTION:Public sector (B2G). Applies to: Micro-businesses supplying pub lic bodies\; from this date all suppliers of public bodies.\nDetails and s ources: https://documentmanagement.systems/e-invoicing/france/\nLégifranc e (DILA): https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000029143 300/2025-08-05\nLégifrance (DILA): https://www.legifrance.gouv.fr/codes/s ection_lc/LEGITEXT000037701019/LEGISCTA000037703769/\nEuropean Commission: https://ec.europa.eu/digital-building-blocks/sites/pages/viewpage.action? pageId=878215177\nLast verified 2026-10-03. Information only\, not legal o r tax advice. URL:https://documentmanagement.systems/e-invoicing/france/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:france-2026-09-01-issue-receive@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:8 DTSTART;VALUE=DATE:20260901 DTEND;VALUE=DATE:20260902 SUMMARY:FR: Mandatory B2B e-invoicing: issue and receive structured e-invoi ces through an approved platform DESCRIPTION:Issue and receive. Applies to: Large companies and mid-sized co mpanies (ETI) established in France\, plus members of a VAT group of any s ize\; size assessed per legal entity as at 1 January 2025.\nDetails and so urces: https://documentmanagement.systems/e-invoicing/france/\nLégifrance (DILA) / Journal officiel: https://www.legifrance.gouv.fr/jorf/article_jo /JORFARTI000048727444\nLégifrance (DILA): https://www.legifrance.gouv.fr/ codes/article_lc/LEGIARTI000046195635\nDGFiP (impots.gouv.fr): https://www .impots.gouv.fr/professionnel/je-decouvre-la-facturation-electronique\nDGF iP (impots.gouv.fr): https://www.impots.gouv.fr/sites/default/files/media/ 1_metier/2_professionnel/EV/2_gestion/290_facturation_electronique/guide_p ratique_facturation_electronique.pdf\nDGFiP (impots.gouv.fr): https://www. impots.gouv.fr/actualite/facturation-electronique\nLast verified 2026-10-0 3. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/france/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:france-2026-09-01-receive@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:8 DTSTART;VALUE=DATE:20260901 DTEND;VALUE=DATE:20260902 SUMMARY:FR: Obligation to receive structured e-invoices through an approved platform DESCRIPTION:Receive. Applies to: SMEs and micro-businesses established in F rance (including micro-entrepreneurs and the VAT franchise scheme).\nDetai ls and sources: https://documentmanagement.systems/e-invoicing/france/\nL égifrance (DILA): https://www.legifrance.gouv.fr/codes/article_lc/LEGIART I000046195635\nDGFiP (impots.gouv.fr): https://www.impots.gouv.fr/professi onnel/je-decouvre-la-facturation-electronique\nDGFiP (impots.gouv.fr): htt ps://www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel /EV/2_gestion/290_facturation_electronique/guide_pratique_facturation_elec tronique.pdf\nDGFiP (impots.gouv.fr): https://www.impots.gouv.fr/actualite /facturation-electronique\nLast verified 2026-10-03. Information only\, no t legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/france/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:france-2026-09-01-report@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:8 DTSTART;VALUE=DATE:20260901 DTEND;VALUE=DATE:20260902 SUMMARY:FR: E-reporting of transaction data (B2C and cross-border) and paym ent data through an approved platform DESCRIPTION:Report. Applies to: Large and mid-sized companies\, established in France or not\, for their sales in scope.\nDetails and sources: https: //documentmanagement.systems/e-invoicing/france/\nLégifrance (DILA) / Jou rnal officiel: https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI0000 48727444\nLégifrance (DILA): https://www.legifrance.gouv.fr/codes/article _lc/LEGIARTI000046195617\nLégifrance (DILA): https://www.legifrance.gouv. fr/codes/article_lc/LEGIARTI000044045416\nDGFiP (impots.gouv.fr): https:// www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/2 _gestion/290_facturation_electronique/guide_pratique_facturation_electroni que.pdf\nDGFiP (impots.gouv.fr): https://www.impots.gouv.fr/sites/default/ files/media/1_metier/2_professionnel/EV/2_gestion/290_facturation_electron ique/faq---fe_japprofondis-la-facturation-electronique.pdf\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/france/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:france-2026-09-01-penalties@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:8 DTSTART;VALUE=DATE:20260901 DTEND;VALUE=DATE:20260902 SUMMARY:FR: Fines for missing e-invoices and e-reporting apply to invoices issued from this date\; start-up phase without fines for businesses on a s erious compliance path DESCRIPTION:Penalties. Applies to: Businesses subject to the September 2026 obligations.\nThe tax authority's start-up guide (July 2026) sets no end date for the lenient start-up phase and stresses that it is neither a post ponement nor a suspension.\nDetails and sources: https://documentmanagemen t.systems/e-invoicing/france/\nLégifrance (DILA): https://www.legifrance. gouv.fr/codes/article_lc/LEGIARTI000046869201\nLégifrance (DILA): https:/ /www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046195593\nDGFiP (impo ts.gouv.fr): https://www.impots.gouv.fr/sites/default/files/media/1_metier /2_professionnel/EV/2_gestion/290_facturation_electronique/guide_pratique_ facturation_electronique.pdf\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/france/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:france-2027-01-01-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:8 DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:FR: VAT recodification: the e-invoicing and e-reporting articles of the General Tax Code (CGI) are repealed and taken over by the Code on Tax es on Goods and Services (CIBS) DESCRIPTION:Other. Applies to: All businesses in scope (legal references ch ange\, e.g. rules for approved platforms and other intermediaries move to Article L. 215-39 CIBS\, invoice formats to Article L. 216-36 CIBS and the invoice integrity rule of Article 289 V CGI to Article L102 B bis of the Tax Procedures Code\; the CIBS articles were re-enacted by Ordinance No. 2 026-671 of 27 July 2026).\nDetails and sources: https://documentmanagement .systems/e-invoicing/france/\nLégifrance (DILA): https://www.legifrance.g ouv.fr/codes/article_lc/LEGIARTI000046195635\nLégifrance (DILA): https:// www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046195617\nLégifrance (DILA): https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI0000440454 16\nLégifrance (DILA): https://www.legifrance.gouv.fr/codes/article_lc/LE GIARTI000054525503/2027-01-01\nLégifrance (DILA): https://www.legifrance. gouv.fr/codes/article_lc/LEGIARTI000054525395/2027-01-01\nLégifrance (DIL A): https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000054566884/2 027-01-01\nLégifrance (DILA): https://www.legifrance.gouv.fr/codes/articl e_lc/LEGIARTI000048827413\nLast verified 2026-10-03. Information only\, no t legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/france/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:france-2027-01-01-archiving@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:8 DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:FR: Tax retention period for books\, records and supporting documen ts (including invoices) extended from six to ten years DESCRIPTION:Archiving. Applies to: All businesses\, for documents whose ret ention period expires after 1 January 2027.\nDetails and sources: https:// documentmanagement.systems/e-invoicing/france/\nLégifrance (DILA): https: //www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000054309787\nLégifrance (DILA): https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041471 233/2027-01-01\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/france/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:france-2027-09-01-issue@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:8 DTSTART;VALUE=DATE:20270901 DTEND;VALUE=DATE:20270902 SUMMARY:FR: Mandatory issuing of structured e-invoices through an approved platform DESCRIPTION:Issue. Applies to: SMEs and micro-businesses established in Fra nce that are not members of a VAT group.\nThe law allows a decree to defer this date to 1 December 2027 at the latest\; the tax authority still stat es 1 September 2027 (FAQ of 1 September 2026).\nDetails and sources: https ://documentmanagement.systems/e-invoicing/france/\nLégifrance (DILA) / Jo urnal officiel: https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000 048727444\nDGFiP (impots.gouv.fr): https://www.impots.gouv.fr/professionne l/je-decouvre-la-facturation-electronique\nDGFiP (impots.gouv.fr): https:/ /www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/ 2_gestion/290_facturation_electronique/guide_pratique_facturation_electron ique.pdf\nDGFiP (impots.gouv.fr): https://www.impots.gouv.fr/sites/default /files/media/1_metier/2_professionnel/EV/2_gestion/290_facturation_electro nique/faq---fe_japprofondis-la-facturation-electronique.pdf\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/france/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:france-2027-09-01-report@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:8 DTSTART;VALUE=DATE:20270901 DTEND;VALUE=DATE:20270902 SUMMARY:FR: E-reporting of transaction data (B2C and cross-border) and paym ent data through an approved platform DESCRIPTION:Report. Applies to: SMEs and micro-businesses\, established in France or not.\nThe law allows a decree to defer this date to 1 December 2 027 at the latest.\nDetails and sources: https://documentmanagement.system s/e-invoicing/france/\nLégifrance (DILA) / Journal officiel: https://www. legifrance.gouv.fr/jorf/article_jo/JORFARTI000048727444\nDGFiP (impots.gou v.fr): https://www.impots.gouv.fr/professionnel/je-decouvre-la-facturation -electronique\nDGFiP (impots.gouv.fr): https://www.impots.gouv.fr/sites/de fault/files/media/1_metier/2_professionnel/EV/2_gestion/290_facturation_el ectronique/faq---fe_japprofondis-la-facturation-electronique.pdf\nLast ver ified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/france/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:france-2027-09-01-report-2@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:8 DTSTART;VALUE=DATE:20270901 DTEND;VALUE=DATE:20270902 SUMMARY:FR: E-reporting of purchases for which a business not established i n France is liable for French VAT DESCRIPTION:Report. Applies to: Businesses not established in France\, rega rdless of size.\nDetails and sources: https://documentmanagement.systems/e -invoicing/france/\nLégifrance (DILA) / Journal officiel: https://www.leg ifrance.gouv.fr/jorf/article_jo/JORFARTI000053508878\nDGFiP (impots.gouv.f r): https://www.impots.gouv.fr/sites/default/files/media/1_metier/2_profes sionnel/EV/2_gestion/290_facturation_electronique/faq---fe_japprofondis-la -facturation-electronique.pdf\nLast verified 2026-10-03. Information only\ , not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/france/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:france-2027-09-01-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:8 DTSTART;VALUE=DATE:20270901 DTEND;VALUE=DATE:20270902 SUMMARY:FR: Additional mandatory structured invoice data (e.g. item descrip tion\, quantity\, unit price\, discounts\, delivery address\, eco-contribu tion) DESCRIPTION:Other. Applies to: All e-invoices issued under the B2B obligati on.\nDetails and sources: https://documentmanagement.systems/e-invoicing/f rance/\nLégifrance (DILA): https://www.legifrance.gouv.fr/codes/section_l c/LEGITEXT000006069576/LEGISCTA000046386156/\nLast verified 2026-10-03. In formation only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/france/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:germany-2018-11-27-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:6 DTSTART;VALUE=DATE:20181127 DTEND;VALUE=DATE:20181128 SUMMARY:DE: Federal E-Invoicing Ordinance (ERechV) in force: federal contra cting authorities must receive and process e-invoices DESCRIPTION:Public sector (B2G). Applies to: Federal contracting authoritie s other than sub-central authorities\, sector contracting entities and con cession grantors.\nDetails and sources: https://documentmanagement.systems /e-invoicing/germany/\nFederal Ministry of Justice (gesetze-im-internet.de ): https://www.gesetze-im-internet.de/erechv/__11.html\nLast verified 2026 -10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/germany/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:germany-2019-11-27-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:6 DTSTART;VALUE=DATE:20191127 DTEND;VALUE=DATE:20191128 SUMMARY:DE: ERechV extended to sub-central federal contracting authorities\ , sector contracting entities and concession grantors (receiving) DESCRIPTION:Public sector (B2G). Applies to: Sub-central federal contractin g authorities\, sector contracting entities and concession grantors.\nDeta ils and sources: https://documentmanagement.systems/e-invoicing/germany/\n Federal Ministry of Justice (gesetze-im-internet.de): https://www.gesetze- im-internet.de/erechv/__11.html\nLast verified 2026-10-03. Information onl y\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/germany/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:germany-2020-11-27-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:6 DTSTART;VALUE=DATE:20201127 DTEND;VALUE=DATE:20201128 SUMMARY:DE: Mandatory e-invoicing to federal contracting authorities (XRech nung by default\, via the federal invoice portal) DESCRIPTION:Public sector (B2G). Applies to: Suppliers invoicing federal co ntracting authorities\; direct orders up to €1\,000 and a few other case s are exempt.\nDetails and sources: https://documentmanagement.systems/e-i nvoicing/germany/\nFederal Ministry of Justice (gesetze-im-internet.de): h ttps://www.gesetze-im-internet.de/erechv/__3.html\nFederal Ministry of Jus tice (gesetze-im-internet.de): https://www.gesetze-im-internet.de/erechv/_ _11.html\nFederal Procurement Office (Beschaffungsamt des BMI): https://ww w.e-rechnung-bund.de/faq/\nLast verified 2026-10-03. Information only\, no t legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/germany/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:germany-2025-01-01-receive@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:6 DTSTART;VALUE=DATE:20250101 DTEND;VALUE=DATE:20250102 SUMMARY:DE: E-invoice becomes the legal default for domestic B2B invoices\; all businesses must be able to receive structured e-invoices (no consent needed for the sender) DESCRIPTION:Receive. Applies to: All businesses established in Germany\, in cluding small businesses and businesses with only exempt supplies.\nDetail s and sources: https://documentmanagement.systems/e-invoicing/germany/\nBu ndesgesetzblatt / Federal Ministry of Justice: https://www.recht.bund.de/b gbl/1/2024/108/VO.html\nFederal Ministry of Justice (gesetze-im-internet.d e): https://www.gesetze-im-internet.de/ustg_1980/__14.html\nFederal Minist ry of Finance (BMF): https://www.bundesfinanzministerium.de/Content/DE/FAQ /e-rechnung.html\nLast verified 2026-10-03. Information only\, not legal o r tax advice. URL:https://documentmanagement.systems/e-invoicing/germany/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:germany-2025-01-01-archiving@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:6 DTSTART;VALUE=DATE:20250101 DTEND;VALUE=DATE:20250102 SUMMARY:DE: Retention period for invoices (VAT law) and accounting vouchers (tax code) cut from ten to eight years DESCRIPTION:Archiving. Applies to: All businesses\, for every invoice and v oucher whose retention period had not expired by 31 December 2024 (excepti ons for credit institutions\, insurers and investment firms).\nDetails and sources: https://documentmanagement.systems/e-invoicing/germany/\nBundesg esetzblatt / Federal Ministry of Justice: https://www.recht.bund.de/bgbl/1 /2024/323/VO.html\nFederal Ministry of Justice (gesetze-im-internet.de): h ttps://www.gesetze-im-internet.de/ustg_1980/__14b.html\nFederal Ministry o f Justice (gesetze-im-internet.de): https://www.gesetze-im-internet.de/ust g_1980/__27.html\nFederal Ministry of Justice (gesetze-im-internet.de): ht tps://www.gesetze-im-internet.de/ao_1977/__147.html\nFederal Ministry of J ustice (gesetze-im-internet.de): https://www.gesetze-im-internet.de/aoeg_1 977/art_97__19a.html\nLast verified 2026-10-03. Information only\, not leg al or tax advice. URL:https://documentmanagement.systems/e-invoicing/germany/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:germany-2026-01-01-archiving@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:6 DTSTART;VALUE=DATE:20260101 DTEND;VALUE=DATE:20260102 SUMMARY:DE: Eight-year VAT retention period for invoices also applies to cr edit institutions\, insurers and investment firms DESCRIPTION:Archiving. Applies to: Credit institutions (incl. branches unde r § 53 KWG)\, insurers under federal insurance supervision and investment firms\, for invoices whose old retention period had not expired on 1 Janu ary 2026.\nUnder the tax code these institutions still keep accounting vou chers for ten years (Art. 97 § 19a(3) EGAO).\nDetails and sources: https: //documentmanagement.systems/e-invoicing/germany/\nFederal Ministry of Jus tice (gesetze-im-internet.de): https://www.gesetze-im-internet.de/ustg_198 0/__27.html\nFederal Ministry of Justice (gesetze-im-internet.de): https:/ /www.gesetze-im-internet.de/aoeg_1977/art_97__19a.html\nLast verified 2026 -10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/germany/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:germany-2027-01-01-issue@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:6 DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:DE: Mandatory issuing of e-invoices for domestic B2B supplies: pape r and PDF invoices no longer allowed DESCRIPTION:Issue. Applies to: Businesses established in Germany whose tota l turnover in the previous calendar year exceeded €800\,000.\nDetails an d sources: https://documentmanagement.systems/e-invoicing/germany/\nFedera l Ministry of Justice (gesetze-im-internet.de): https://www.gesetze-im-int ernet.de/ustg_1980/__27.html\nFederal Ministry of Finance (BMF): https://w ww.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html\nFederal Mini stry of Finance (BMF)\, copy hosted by Collmex GmbH: https://www.collmex.d e/bmf-schreiben-e-rechnungen_2024.pdf\nLast verified 2026-10-03. Informati on only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/germany/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:germany-2028-01-01-issue@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:6 DTSTART;VALUE=DATE:20280101 DTEND;VALUE=DATE:20280102 SUMMARY:DE: Mandatory issuing of e-invoices for domestic B2B supplies exten ded to all remaining businesses DESCRIPTION:Issue. Applies to: Businesses established in Germany with prior -year total turnover up to €800\,000 (small businesses under § 19 UStG remain exempt).\nDetails and sources: https://documentmanagement.systems/e -invoicing/germany/\nFederal Ministry of Justice (gesetze-im-internet.de): https://www.gesetze-im-internet.de/ustg_1980/__27.html\nFederal Ministry of Finance (BMF): https://www.bundesfinanzministerium.de/Content/DE/FAQ/e- rechnung.html\nFederal Ministry of Justice (gesetze-im-internet.de): https ://www.gesetze-im-internet.de/ustdv_1980/__34a.html\nFederal Ministry of F inance (BMF)\, copy hosted by Collmex GmbH: https://www.collmex.de/bmf-sch reiben-e-rechnungen_2024.pdf\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/germany/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:germany-2028-01-01-issue-2@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:6 DTSTART;VALUE=DATE:20280101 DTEND;VALUE=DATE:20280102 SUMMARY:DE: End of the EDI transition: EDI invoices must meet the e-invoice format rules (EN 16931 or a correctly extractable agreed format) DESCRIPTION:Issue. Applies to: All businesses established in Germany that i nvoice domestic B2B customers via EDI in a format not meeting § 14(1) sen tence 6 UStG.\nDetails and sources: https://documentmanagement.systems/e-i nvoicing/germany/\nFederal Ministry of Justice (gesetze-im-internet.de): h ttps://www.gesetze-im-internet.de/ustg_1980/__27.html\nFederal Ministry of Finance (BMF): https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-re chnung.html\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/germany/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:germany-2030-07-01-report@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:6 DTSTART;VALUE=DATE:20300701 DTEND;VALUE=DATE:20300702 SUMMARY:DE: EU digital reporting requirements (ViDA) for intra-EU B2B trans actions\, based on e-invoices DESCRIPTION:Report. Applies to: Businesses making cross-border B2B supplies within the EU.\nGerman implementing legislation not yet published\; the p lanned national reporting system has no date or draft law yet.\nDetails an d sources: https://documentmanagement.systems/e-invoicing/germany/\nEurope an Commission\, DG TAXUD: https://taxation-customs.ec.europa.eu/taxation/v at/vat-digital-age-vida_en\nFederal Ministry of Finance (BMF): https://www .bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/germany/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2014-06-06-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20140606 DTEND;VALUE=DATE:20140607 SUMMARY:IT: Mandatory e-invoicing (FatturaPA via SdI) to central government bodies DESCRIPTION:Public sector (B2G). Applies to: Suppliers to ministries\, tax agencies and national social security and welfare bodies.\nDetails and sou rces: https://documentmanagement.systems/e-invoicing/italy/\nMinistry of E conomy and Finance – Department of General Administration: https://www.d ag.mef.gov.it/inevidenza/Al-via-lobbligo-di-fatturazione-elettronica/\nEur opean Commission: https://ec.europa.eu/digital-building-blocks/sites/space s/DIGITAL/pages/467108890/eInvoicing+in+Italy\nLast verified 2026-10-03. I nformation only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2015-03-31-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20150331 DTEND;VALUE=DATE:20150401 SUMMARY:IT: Mandatory e-invoicing (FatturaPA via SdI) to all other public a dministrations DESCRIPTION:Public sector (B2G). Applies to: Suppliers to all other public administrations\, including regional and local authorities.\nDetails and s ources: https://documentmanagement.systems/e-invoicing/italy/\nAgenzia del le Entrate (fatturapa.gov.it): https://www.fatturapa.gov.it/it/norme-e-reg ole/normativa/\nEuropean Commission: https://ec.europa.eu/digital-building -blocks/sites/spaces/DIGITAL/pages/467108890/eInvoicing+in+Italy\nLast ver ified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2018-07-01-issue@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20180701 DTEND;VALUE=DATE:20180702 SUMMARY:IT: Mandatory B2B e-invoicing via SdI for fuel supplies and for sub contractors on public contracts DESCRIPTION:Issue. Applies to: Suppliers of petrol and diesel for engines ( except at road filling stations) and subcontractors in the supply chain of a public works\, services or supplies contract.\nDetails and sources: htt ps://documentmanagement.systems/e-invoicing/italy/\nNormattiva (Istituto P oligrafico e Zecca dello Stato / Presidency of the Council of Ministers): https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2 015-08-05\;127~art1!vig=2026-10-03\nGazzetta Ufficiale della Repubblica It aliana: https://www.gazzettaufficiale.it/eli/gu/2026/01/30/24/so/4/sg/pdf\ nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2019-01-01-issue-receive@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20190101 DTEND;VALUE=DATE:20190102 SUMMARY:IT: Mandatory e-invoicing via SdI for all domestic B2B and B2C invo ices (issue and receive) DESCRIPTION:Issue and receive. Applies to: VAT-registered businesses reside nt or established in Italy\, except flat-rate small businesses (included l ater) and businesses relieved of invoicing.\nDetails and sources: https:// documentmanagement.systems/e-invoicing/italy/\nNormattiva (Istituto Poligr afico e Zecca dello Stato / Presidency of the Council of Ministers): https ://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2015-0 8-05\;127~art1!vig=2026-10-03\nGazzetta Ufficiale della Repubblica Italian a: https://www.gazzettaufficiale.it/eli/gu/2026/01/30/24/so/4/sg/pdf\nAgen zia delle Entrate: https://www.agenziaentrate.gov.it/portale/documents/d/g uest/guida_fattura_elettronica_dicembre_2025\nLast verified 2026-10-03. In formation only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2019-04-18-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20190418 DTEND;VALUE=DATE:20190419 SUMMARY:IT: Public administrations must receive and process e-invoices in t he European standard EN 16931 (UBL or CII) through the SdI DESCRIPTION:Public sector (B2G). Applies to: Contracting authorities and en tities\; suppliers may send FatturaPA or EN 16931 invoices.\nDetails and s ources: https://documentmanagement.systems/e-invoicing/italy/\nAgenzia del le Entrate (fatturapa.gov.it): https://www.fatturapa.gov.it/it/norme-e-reg ole/normativa/\nAgenzia delle Entrate (fatturapa.gov.it): https://www.fatt urapa.gov.it/export/documenti/Specifiche-Tecniche-Fatturazione-Europea-v2. 6.pdf\nLast verified 2026-10-03. Information only\, not legal or tax advic e. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2019-06-30-penalties@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20190630 DTEND;VALUE=DATE:20190701 SUMMARY:IT: End of the penalty relief for late SdI invoices in the first ha lf of 2019 DESCRIPTION:Penalties. Applies to: Businesses filing quarterly VAT settleme nts.\nDetails and sources: https://documentmanagement.systems/e-invoicing/ italy/\nNormattiva (Istituto Poligrafico e Zecca dello Stato / Presidency of the Council of Ministers): https://www.normattiva.it/uri-res/N2Ls?urn:n ir:stato:decreto.legislativo:2015-08-05\;127~art1!vig=2026-10-03\nLast ver ified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2019-07-01-report@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20190701 DTEND;VALUE=DATE:20190702 SUMMARY:IT: Electronic storage and transmission of daily retail receipts (c orrispettivi telematici) to the Revenue Agency DESCRIPTION:Report. Applies to: Retailers and similar businesses not requir ed to invoice\, with a turnover above €400\,000.\nDetails and sources: h ttps://documentmanagement.systems/e-invoicing/italy/\nNormattiva: https:// www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2015-08-0 5\;127~art2!vig=2026-10-03\nLast verified 2026-10-03. Information only\, n ot legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2019-09-30-penalties@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20190930 DTEND;VALUE=DATE:20191001 SUMMARY:IT: End of the penalty relief for late SdI invoices for monthly VAT filers DESCRIPTION:Penalties. Applies to: Businesses filing monthly VAT settlement s.\nDetails and sources: https://documentmanagement.systems/e-invoicing/it aly/\nNormattiva (Istituto Poligrafico e Zecca dello Stato / Presidency of the Council of Ministers): https://www.normattiva.it/uri-res/N2Ls?urn:nir :stato:decreto.legislativo:2015-08-05\;127~art1!vig=2026-10-03\nLast verif ied 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2020-01-01-report@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20200101 DTEND;VALUE=DATE:20200102 SUMMARY:IT: Electronic storage and transmission of daily retail receipts (c orrispettivi telematici) for all retailers DESCRIPTION:Report. Applies to: All businesses making retail and similar su pplies under Article 22 of the VAT Decree.\nDetails and sources: https://d ocumentmanagement.systems/e-invoicing/italy/\nNormattiva: https://www.norm attiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2015-08-05\;127~a rt2!vig=2026-10-03\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2022-07-01-issue@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20220701 DTEND;VALUE=DATE:20220702 SUMMARY:IT: Mandatory e-invoicing via SdI extended to flat-rate small busin esses with revenue above €25\,000 DESCRIPTION:Issue. Applies to: Businesses under the flat-rate scheme or the 'regime di vantaggio'\, and associations under Law 398/1991 with commerci al proceeds up to €65\,000\, whose revenue or fees in the previous year exceeded €25\,000 (annualised).\nDetails and sources: https://documentma nagement.systems/e-invoicing/italy/\nNormattiva: https://www.normattiva.it /uri-res/N2Ls?urn:nir:stato:decreto.legge:2022-04-30\;36~art18!vig=2026-10 -03\nNormattiva: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decr eto.legislativo:2015-08-05\;127~art1!vig=2022-01-01\nLast verified 2026-10 -03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2022-07-01-report@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20220701 DTEND;VALUE=DATE:20220702 SUMMARY:IT: Cross-border transaction data (esterometro) must be sent throug h the SdI in the FatturaPA format DESCRIPTION:Report. Applies to: Businesses resident or established in Italy \, for sales to and purchases from parties not established in Italy.\nDeta ils and sources: https://documentmanagement.systems/e-invoicing/italy/\nNo rmattiva (Istituto Poligrafico e Zecca dello Stato / Presidency of the Cou ncil of Ministers): https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:d ecreto.legislativo:2015-08-05\;127~art1!vig=2026-10-03\nGazzetta Ufficiale della Repubblica Italiana: https://www.gazzettaufficiale.it/eli/gu/2026/0 1/30/24/so/4/sg/pdf\nLast verified 2026-10-03. Information only\, not lega l or tax advice. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2022-09-30-penalties@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20220930 DTEND;VALUE=DATE:20221001 SUMMARY:IT: End of the penalty relief for small businesses newly obliged on 1 July 2022 DESCRIPTION:Penalties. Applies to: Flat-rate and similar small businesses o bliged from 1 July 2022.\nDetails and sources: https://documentmanagement. systems/e-invoicing/italy/\nNormattiva: https://www.normattiva.it/uri-res/ N2Ls?urn:nir:stato:decreto.legge:2022-04-30\;36~art18!vig=2026-10-03\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2024-01-01-issue@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20240101 DTEND;VALUE=DATE:20240102 SUMMARY:IT: Mandatory e-invoicing via SdI for all remaining flat-rate small businesses DESCRIPTION:Issue. Applies to: All remaining businesses under the flat-rate scheme or the 'regime di vantaggio' and associations under Law 398/1991 p reviously exempt\, regardless of revenue.\nDetails and sources: https://do cumentmanagement.systems/e-invoicing/italy/\nNormattiva: https://www.norma ttiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2022-04-30\;36~art18!vig =2026-10-03\nNormattiva: https://www.normattiva.it/uri-res/N2Ls?urn:nir:st ato:decreto.legislativo:2015-08-05\;127~art1!vig=2022-01-01\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2027-01-01-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:IT: New legal basis: e-invoicing and SdI rules move into Article 77 of the Consolidated VAT Act\; Article 1 of Legislative Decree 127/2015 is repealed DESCRIPTION:Other. Applies to: All businesses in scope of the e-invoicing o bligation.\nDetails and sources: https://documentmanagement.systems/e-invo icing/italy/\nGazzetta Ufficiale della Repubblica Italiana: https://www.ga zzettaufficiale.it/eli/gu/2026/01/30/24/so/4/sg/pdf\nNormattiva (Istituto Poligrafico e Zecca dello Stato / Presidency of the Council of Ministers): https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo: 2015-08-05\;127~art1!vig=2026-10-03\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2027-12-31-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20271231 DTEND;VALUE=DATE:20280101 SUMMARY:IT: EU authorisation for Italy's mandatory e-invoicing (derogation from Articles 218 and 232 of the VAT Directive) expires DESCRIPTION:Other. Applies to: Italy (legal basis of the domestic obligatio n at EU level).\nAny extension request is due by 31 March 2027. Since 14 A pril 2025 the ViDA Directive lets Member States require domestic e-invoici ng without such an authorisation\; Italy has not announced whether it will request an extension.\nDetails and sources: https://documentmanagement.sy stems/e-invoicing/italy/\nCouncil of the European Union (EUR-Lex): https:/ /eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L_202403150\nCouncil of the European Union (EUR-Lex): https://eur-lex.europa.eu/legal-content/E N/TXT/HTML/?uri=OJ:L_202500516\nLast verified 2026-10-03. Information only \, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2030-07-01-report@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20300701 DTEND;VALUE=DATE:20300702 SUMMARY:IT: Digital reporting of intra-EU B2B transactions under the EU ViD A package DESCRIPTION:Report. Applies to: Businesses making intra-EU B2B supplies.\nI talian implementing legislation not yet published.\nDetails and sources: h ttps://documentmanagement.systems/e-invoicing/italy/\nCouncil of the Europ ean Union (EUR-Lex): https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/? uri=OJ:L_202500516\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:italy-2035-01-01-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20350101 DTEND;VALUE=DATE:20350102 SUMMARY:IT: Domestic e-invoicing and reporting to be aligned with the ViDA rules on e-invoices and digital reporting DESCRIPTION:Other. Applies to: Businesses in scope of the Italian e-invoici ng obligation.\nItalian implementing legislation not yet published.\nDetai ls and sources: https://documentmanagement.systems/e-invoicing/italy/\nCou ncil of the European Union (EUR-Lex): https://eur-lex.europa.eu/legal-cont ent/EN/TXT/HTML/?uri=OJ:L_202500516\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/italy/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:poland-2019-04-18-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20190418 DTEND;VALUE=DATE:20190419 SUMMARY:PL: Public contracting authorities must accept structured e-invoice s (B2G\, public procurement above EUR 30\,000) DESCRIPTION:Public sector (B2G). Applies to: Contracting authorities under the Public Procurement Law\, concessions and public-private partnerships.\ nDetails and sources: https://documentmanagement.systems/e-invoicing/polan d/\nPlatforma Elektronicznego Fakturowania (efaktura.gov.pl): https://efak tura.gov.pl/faq/obowiazek-elektronicznego-fakturowania/\nEuropean Commissi on: https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eIn voicing+in+Poland\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/poland/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:poland-2019-08-01-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20190801 DTEND;VALUE=DATE:20190802 SUMMARY:PL: Obligation to accept structured e-invoices extended to all publ ic procurement DESCRIPTION:Public sector (B2G). Applies to: All contracting authorities\, including sub-central ones.\nDetails and sources: https://documentmanageme nt.systems/e-invoicing/poland/\nPlatforma Elektronicznego Fakturowania (ef aktura.gov.pl): https://efaktura.gov.pl/faq/obowiazek-elektronicznego-fakt urowania/\nEuropean Commission: https://ec.europa.eu/digital-building-bloc ks/sites/display/DIGITAL/eInvoicing+in+Poland\nLast verified 2026-10-03. I nformation only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/poland/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:poland-2022-01-01-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20220101 DTEND;VALUE=DATE:20220102 SUMMARY:PL: Voluntary structured e-invoices via KSeF introduced (receipt vi a KSeF required the buyer's acceptance) DESCRIPTION:Other. Applies to: VAT taxpayers opting in.\nDetails and source s: https://documentmanagement.systems/e-invoicing/poland/\nDziennik Ustaw Rzeczypospolitej Polskiej: https://dziennikustaw.gov.pl/DU/2021/2076\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/poland/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:poland-2026-02-01-receive@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20260201 DTEND;VALUE=DATE:20260202 SUMMARY:PL: Mandatory receipt of invoices via KSeF\; KSeF 2.0 production sy stem and FA(3) structure in use DESCRIPTION:Receive. Applies to: All VAT taxpayers in Poland.\nDetails and sources: https://documentmanagement.systems/e-invoicing/poland/\nMinisters two Finansów i Gospodarki (podatki.gov.pl): https://ksef.podatki.gov.pl/i nformacje-ogolne-ksef-20/podstawy-prawne-oraz-kluczowe-terminy/\nMinisters two Finansów i Gospodarki (podatki.gov.pl): https://ksef.podatki.gov.pl/i nformacje-ogolne-ksef-20/zakres-obowiazkowego-ksef/\nMinisterstwo Finansó w i Gospodarki (podatki.gov.pl): https://ksef.podatki.gov.pl/informacje-og olne-ksef-20/struktura-logiczna-fa-3/\nMinisterstwo Finansów i Gospodarki (podatki.gov.pl): https://ksef.podatki.gov.pl/ponizej-10-000-zl/\nLast ve rified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/poland/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:poland-2026-02-01-issue@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20260201 DTEND;VALUE=DATE:20260202 SUMMARY:PL: Mandatory issuing of structured e-invoices via KSeF (phase 1) DESCRIPTION:Issue. Applies to: Taxpayers whose 2024 sales including VAT exc eeded PLN 200 million.\nDetails and sources: https://documentmanagement.sy stems/e-invoicing/poland/\nMinisterstwo Finansów i Gospodarki (podatki.go v.pl): https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/podstawy-praw ne-oraz-kluczowe-terminy/\nMinisterstwo Finansów i Gospodarki (podatki.go v.pl): https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/zakres-obowia zkowego-ksef/\nDziennik Ustaw Rzeczypospolitej Polskiej: https://dzienniku staw.gov.pl/DU/2025/1203\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/poland/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:poland-2026-04-01-issue@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20260401 DTEND;VALUE=DATE:20260402 SUMMARY:PL: Mandatory issuing of structured e-invoices via KSeF (phase 2) DESCRIPTION:Issue. Applies to: All other taxpayers in scope\, except invoic es covered by the PLN 10\,000-a-month relief and cash-register invoices un til 31 December 2026.\nDetails and sources: https://documentmanagement.sys tems/e-invoicing/poland/\nMinisterstwo Finansów i Gospodarki (podatki.gov .pl): https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/podstawy-prawn e-oraz-kluczowe-terminy/\nMinisterstwo Finansów i Gospodarki (podatki.gov .pl): https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/zakres-obowiaz kowego-ksef/\nDziennik Ustaw Rzeczypospolitej Polskiej: https://dziennikus taw.gov.pl/DU/2025/1203\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/poland/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:poland-2027-01-01-issue@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:PL: PLN 10\,000-a-month relief ends: all invoices in scope must be issued via KSeF DESCRIPTION:Issue. Applies to: Taxpayers whose invoices that must otherwise go through KSeF total PLN 10\,000 or less (incl. VAT) in a month and who have not yet crossed that limit.\nDetails and sources: https://documentman agement.systems/e-invoicing/poland/\nDziennik Ustaw Rzeczypospolitej Polsk iej: https://dziennikustaw.gov.pl/DU/2025/1203\nMinisterstwo Finansów i G ospodarki (podatki.gov.pl): https://ksef.podatki.gov.pl/informacje-ogolne- ksef-20/zakres-obowiazkowego-ksef/\nMinisterstwo Finansów i Gospodarki (p odatki.gov.pl): https://ksef.podatki.gov.pl/ponizej-10-000-zl/\nLast verif ied 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/poland/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:poland-2027-01-01-issue-2@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:PL: Cash-register relief ends: invoices from cash registers and rec eipts with the buyer's tax number (up to PLN 450 / EUR 100) must also be i ssued via KSeF DESCRIPTION:Issue. Applies to: Taxpayers issuing invoices from cash registe rs or fiscal receipts treated as simplified invoices.\nDetails and sources : https://documentmanagement.systems/e-invoicing/poland/\nDziennik Ustaw R zeczypospolitej Polskiej: https://dziennikustaw.gov.pl/DU/2025/1203\nMinis terstwo Finansów i Gospodarki (podatki.gov.pl): https://ksef.podatki.gov. pl/informacje-ogolne-ksef-20/podstawy-prawne-oraz-kluczowe-terminy/\nMinis terstwo Finansów i Gospodarki (podatki.gov.pl): https://ksef.podatki.gov. pl/informacje-ogolne-ksef-20/zakres-obowiazkowego-ksef/\nMinisterstwo Fina nsów i Gospodarki (podatki.gov.pl): https://ksef.podatki.gov.pl/ponizej-1 0-000-zl/\nLast verified 2026-10-03. Information only\, not legal or tax a dvice. URL:https://documentmanagement.systems/e-invoicing/poland/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:poland-2027-01-01-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:PL: KSeF invoice number must be quoted in payments between active V AT taxpayers and in split payments DESCRIPTION:Other. Applies to: Active VAT taxpayers paying invoices.\nDetai ls and sources: https://documentmanagement.systems/e-invoicing/poland/\nMi nisterstwo Finansów i Gospodarki (podatki.gov.pl): https://ksef.podatki.g ov.pl/informacje-ogolne-ksef-20/podstawy-prawne-oraz-kluczowe-terminy/\nDz iennik Ustaw Rzeczypospolitej Polskiej: https://dziennikustaw.gov.pl/DU/20 25/1203\nLast verified 2026-10-03. Information only\, not legal or tax adv ice. URL:https://documentmanagement.systems/e-invoicing/poland/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:poland-2027-01-01-penalties@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:PL: KSeF penalties become applicable under current law (postponemen t to 2028 proposed) DESCRIPTION:Penalties. Applies to: Taxpayers issuing invoices outside KSeF despite the obligation.\nThis is the date in adopted law. On 16 September 2026 the Ministry announced it will postpone penalties to the end of 2027\ ; the draft bill (UD477) was not adopted as of 3 October 2026.\nDetails an d sources: https://documentmanagement.systems/e-invoicing/poland/\nDzienni k Ustaw Rzeczypospolitej Polskiej: https://dziennikustaw.gov.pl/DU/2025/12 03\nDziennik Ustaw Rzeczypospolitej Polskiej: https://dziennikustaw.gov.pl /DU/2023/1598\nMinisterstwo Finansów i Gospodarki (gov.pl): https://www.g ov.pl/web/finanse/przedluzenie-odroczenia-kar-za-bledy-w-stosowaniu-ksef-d o-konca-2027-r\nRządowe Centrum Legislacji (Government Legislation Centre ): https://legislacja.rcl.gov.pl/projekt/12414954\nKancelaria Prezesa Rady Ministrów (gov.pl): https://www.gov.pl/web/premier/projekt-ustawy-o-zmia nie-ustawy-o-podatku-od-towarow-i-uslug-oraz-ustawy-o-zmianie-ustawy-o-pod atku-od-towarow-i-uslug-oraz-niektorych-innych-ustaw\nLast verified 2026-1 0-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/poland/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:poland-2028-01-01-penalties@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20280101 DTEND;VALUE=DATE:20280102 SUMMARY:PL: Proposed new start date for KSeF penalties (not confirmed) DESCRIPTION:Penalties. Applies to: Taxpayers issuing invoices outside KSeF despite the obligation.\nNOT OFFICIALLY CONFIRMED.\nDraft bill UD477 of 23 September 2026 (government consultation stage): penalties under art. 106n i(1)–(3) and (5)–(7) would apply only from 1 January 2028\; not yet ad opted by Parliament or published in the Journal of Laws.\nDetails and sour ces: https://documentmanagement.systems/e-invoicing/poland/\nKancelaria Pr ezesa Rady Ministrów (gov.pl): https://www.gov.pl/web/premier/projekt-ust awy-o-zmianie-ustawy-o-podatku-od-towarow-i-uslug-oraz-ustawy-o-zmianie-us tawy-o-podatku-od-towarow-i-uslug-oraz-niektorych-innych-ustaw\nMinisterst wo Finansów i Gospodarki (gov.pl): https://www.gov.pl/web/finanse/przedlu zenie-odroczenia-kar-za-bledy-w-stosowaniu-ksef-do-konca-2027-r\nRządowe Centrum Legislacji (Government Legislation Centre): https://legislacja.rcl .gov.pl/projekt/12414954\neGospodarka.pl: https://www.podatki.egospodarka. pl/198881\,Kary-za-KSeF-odroczone-do-2028-r-Jak-KAS-skontroluje-VAT\,1\,68 \,1.html\nLast verified 2026-10-03. Information only\, not legal or tax ad vice. URL:https://documentmanagement.systems/e-invoicing/poland/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:romania-2022-07-01-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20220701 DTEND;VALUE=DATE:20220702 SUMMARY:RO: Mandatory e-invoices via RO e-Factura to contracting authoritie s (B2G) DESCRIPTION:Public sector (B2G). Applies to: Businesses established in Roma nia supplying contracting authorities and entities under public procuremen t contracts.\nDetails and sources: https://documentmanagement.systems/e-in voicing/romania/\nPortal Legislativ / Ministry of Justice: https://legisla tie.just.ro/Public/DetaliiDocumentAfis/255495\nPortal Legislativ / Ministr y of Justice: https://legislatie.just.ro/Public/DetaliiDocument/247243\nAN AF: https://static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/RO_e_Fa ctura.pdf\nLast verified 2026-10-03. Information only\, not legal or tax a dvice. URL:https://documentmanagement.systems/e-invoicing/romania/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:romania-2022-07-01-issue@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20220701 DTEND;VALUE=DATE:20220702 SUMMARY:RO: Mandatory upload of B2B invoices for goods with high fiscal ris k to RO e-Factura DESCRIPTION:Issue. Applies to: Suppliers of goods classified as high fiscal risk by ANAF order\, including non-resident companies registered for VAT in Romania.\nDetails and sources: https://documentmanagement.systems/e-inv oicing/romania/\nANAF: https://static.anaf.ro/static/10/Anaf/AsistentaCont ribuabili_r/RO_e_Factura.pdf\nPortal Legislativ / Ministry of Justice: htt ps://legislatie.just.ro/Public/DetaliiDocument/275745\nLast verified 2026- 10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/romania/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:romania-2024-01-01-issue@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20240101 DTEND;VALUE=DATE:20240102 SUMMARY:RO: Mandatory upload of all domestic B2B invoices to RO e-Factura DESCRIPTION:Issue. Applies to: Taxable persons established in Romania (VAT- registered or not) and non-established suppliers registered for VAT in Rom ania\, for B2B supplies with their place of supply in Romania.\nDetails an d sources: https://documentmanagement.systems/e-invoicing/romania/\nPortal Legislativ / Ministry of Justice: https://legislatie.just.ro/Public/Detal iiDocument/275745\nMinistry of Finance: https://mfinante.gov.ro/web/efactu ra\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/romania/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:romania-2024-06-01-penalties@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20240601 DTEND;VALUE=DATE:20240602 SUMMARY:RO: Fines for late or missing upload of B2B invoices apply DESCRIPTION:Penalties. Applies to: Suppliers obliged to upload B2B invoices .\nDetails and sources: https://documentmanagement.systems/e-invoicing/rom ania/\nPortal Legislativ / Ministry of Justice: https://legislatie.just.ro /Public/DetaliiDocument/275745\nLast verified 2026-10-03. Information only \, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/romania/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:romania-2024-07-01-issue-receive@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20240701 DTEND;VALUE=DATE:20240702 SUMMARY:RO: The XML in RO e-Factura becomes the only original of a B2B invo ice\; parallel delivery on paper or PDF is no longer required DESCRIPTION:Issue and receive. Applies to: Taxable persons established in R omania\, as suppliers and as customers.\nDetails and sources: https://docu mentmanagement.systems/e-invoicing/romania/\nPortal Legislativ / Ministry of Justice: https://legislatie.just.ro/Public/DetaliiDocument/247243\nPort al Legislativ / Ministry of Justice: https://legislatie.just.ro/Public/Det aliiDocument/275745\nMonitorul Oficial / Ministry of Finance: https://mfin ante.gov.ro/static/10/eTransport/OUG115_MO113915122023.pdf\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/romania/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:romania-2024-07-01-penalties@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20240701 DTEND;VALUE=DATE:20240702 SUMMARY:RO: Fine of 15% of the total invoice value for issuing a B2B invoic e outside RO e-Factura and for receiving and booking one DESCRIPTION:Penalties. Applies to: Suppliers and customers established in R omania.\nDetails and sources: https://documentmanagement.systems/e-invoici ng/romania/\nPortal Legislativ / Ministry of Justice: https://legislatie.j ust.ro/Public/DetaliiDocument/247243\nPortal Legislativ / Ministry of Just ice: https://legislatie.just.ro/Public/DetaliiDocument/275745\nMonitorul O ficial / Ministry of Finance: https://mfinante.gov.ro/static/10/eTransport /OUG115_MO113915122023.pdf\nLast verified 2026-10-03. Information only\, n ot legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/romania/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:romania-2025-01-01-issue@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20250101 DTEND;VALUE=DATE:20250102 SUMMARY:RO: Mandatory upload of B2C invoices to RO e-Factura DESCRIPTION:Issue. Applies to: Taxable persons established in Romania (VAT- registered or not) invoicing consumers\, for supplies with their place of supply in Romania.\nDetails and sources: https://documentmanagement.system s/e-invoicing/romania/\nPortal Legislativ / Ministry of Justice: https://l egislatie.just.ro/Public/DetaliiDocument/247243\nMinistry of Finance: http s://mfinante.gov.ro/web/efactura/informatii-tehnice\nLast verified 2026-10 -03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/romania/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:romania-2025-07-01-penalties@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20250701 DTEND;VALUE=DATE:20250702 SUMMARY:RO: Fines for late or missing upload of B2C invoices apply DESCRIPTION:Penalties. Applies to: Suppliers obliged to upload B2C invoices .\nDetails and sources: https://documentmanagement.systems/e-invoicing/rom ania/\nPortal Legislativ / Ministry of Justice: https://legislatie.just.ro /Public/DetaliiDocument/247243\nLast verified 2026-10-03. Information only \, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/romania/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:romania-2026-01-01-issue@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20260101 DTEND;VALUE=DATE:20260102 SUMMARY:RO: Invoices to non-established customers registered for VAT in Rom ania must also be uploaded to RO e-Factura DESCRIPTION:Issue. Applies to: Taxable persons established in Romania suppl ying non-established taxable persons registered for VAT in Romania.\nDetai ls and sources: https://documentmanagement.systems/e-invoicing/romania/\nP ortal Legislativ / Ministry of Justice: https://legislatie.just.ro/Public/ DetaliiDocument/247243\nANAF – AJFP Argeș: https://static.anaf.ro/stati c/3/Ploiesti/20260115111226_comunicat%20ajfp%20arges%20-%20modificari%20ro %20e-factura%20site.pdf\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/romania/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:romania-2026-01-01-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20260101 DTEND;VALUE=DATE:20260102 SUMMARY:RO: Upload deadline changes from 5 calendar days to 5 working days after issue (B2B and B2C) DESCRIPTION:Other. Applies to: All suppliers obliged to use RO e-Factura.\n Details and sources: https://documentmanagement.systems/e-invoicing/romani a/\nPortal Legislativ / Ministry of Justice: https://legislatie.just.ro/Pu blic/DetaliiDocument/247243\nANAF – AJFP Argeș: https://static.anaf.ro/ static/3/Ploiesti/20260115111226_comunicat%20ajfp%20arges%20-%20modificari %20ro%20e-factura%20site.pdf\nMonitorul Oficial / Ministry of Finance: htt ps://mfinante.gov.ro/static/10/eTransport/OUG115_MO113915122023.pdf\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/romania/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:romania-2026-06-01-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20260601 DTEND;VALUE=DATE:20260602 SUMMARY:RO: Individuals who identify by their personal numeric code (CNP) a re permanently exempt from RO e-Factura DESCRIPTION:Other. Applies to: Self-employed individuals and other supplier s identified for tax purposes by CNP.\nDetails and sources: https://docume ntmanagement.systems/e-invoicing/romania/\nPortal Legislativ / Ministry of Justice: https://legislatie.just.ro/Public/DetaliiDocument/311108\nPortal Legislativ / Ministry of Justice: https://legislatie.just.ro/Public/Detal iiDocument/247243\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/romania/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:slovakia-2019-08-01-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20190801 DTEND;VALUE=DATE:20190802 SUMMARY:SK: Act 215/2019 on guaranteed e-invoicing in force: public contrac ting authorities must accept e-invoices compliant with EN 16931 DESCRIPTION:Public sector (B2G). Applies to: Central and sub-central contra cting authorities.\nDetails and sources: https://documentmanagement.system s/e-invoicing/slovakia/\nSlov-Lex (Ministerstvo spravodlivosti SR)\, Zbier ka zákonov: https://static.slov-lex.sk/static/SK/ZZ/2019/215/vyhlasene_zn enie.html\nEuropean Commission: https://ec.europa.eu/digital-building-bloc ks/sites/display/DIGITAL/eInvoicing+in+Slovakia\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/slovakia/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:slovakia-2026-01-01-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20260101 DTEND;VALUE=DATE:20260102 SUMMARY:SK: Legal basis for e-invoicing in force\; voluntary period with ce rtified delivery service providers (Peppol) DESCRIPTION:Other. Applies to: VAT payers and businesses opting in.\nDetail s and sources: https://documentmanagement.systems/e-invoicing/slovakia/\nS lov-Lex (Ministerstvo spravodlivosti SR)\, Zbierka zákonov: https://stati c.slov-lex.sk/static/SK/ZZ/2025/385/vyhlasene_znenie.html\nFinančné riad iteľstvo Slovenskej republiky: https://www.financnasprava.sk/_img/pfsedit /Dokumenty_PFS/Podnikatelia/Dan_z_pridanej_hodnoty/efaktura/2026/2026.09.1 4_eFak_FaQ.pdf\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/slovakia/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:slovakia-2027-01-01-issue-receive@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:SK: Mandatory domestic B2B e-invoicing: issue and receive structure d EN 16931 e-invoices via a certified delivery service DESCRIPTION:Issue and receive. Applies to: VAT payers established in Slovak ia (§ 4\, 4b\, 4c VAT Act).\nDetails and sources: https://documentmanagem ent.systems/e-invoicing/slovakia/\nSlov-Lex (Ministerstvo spravodlivosti S R)\, Zbierka zákonov: https://static.slov-lex.sk/static/SK/ZZ/2025/385/vy hlasene_znenie.html\nFinančné riaditeľstvo Slovenskej republiky: https: //www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikatelia/Dan_z_prid anej_hodnoty/efaktura/2026/2026.09.14_eFak_FaQ.pdf\nFinančné riaditeľst vo Slovenskej republiky: https://www.financnasprava.sk/_img/pfsedit/Dokume nty_PFS/Zverejnovanie_dok/Dane/Novinky_leg/Nepriame_dane/2026/2026.01.14_0 01_DPH_2026_I.pdf\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/slovakia/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:slovakia-2027-01-01-receive@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:SK: Obligation to be able to receive e-invoices through a certified delivery service DESCRIPTION:Receive. Applies to: All other taxable persons in Slovakia (inc luding non-VAT payers) and non-taxable legal persons.\nDetails and sources : https://documentmanagement.systems/e-invoicing/slovakia/\nSlov-Lex (Mini sterstvo spravodlivosti SR)\, Zbierka zákonov: https://static.slov-lex.sk /static/SK/ZZ/2025/385/vyhlasene_znenie.html\nFinančné riaditeľstvo Slo venskej republiky: https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PF S/Podnikatelia/Dan_z_pridanej_hodnoty/efaktura/2026/2026.09.14_eFak_FaQ.pd f\nFinančné riaditeľstvo Slovenskej republiky: https://www.financnaspra va.sk/_img/pfsedit/Dokumenty_PFS/Pre_media/Tlacove_spravy/Rok_2026/2026.09 .24_TS_vyber_digipost.pdf\nLast verified 2026-10-03. Information only\, no t legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/slovakia/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:slovakia-2027-01-01-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:SK: Invoices to Slovak public bodies fall under the e-invoicing obl igation\; contracting authorities must receive e-invoices via the delivery service DESCRIPTION:Public sector (B2G). Applies to: VAT payers supplying public bo dies\; public contracting authorities.\nDetails and sources: https://docum entmanagement.systems/e-invoicing/slovakia/\nSlov-Lex (Ministerstvo spravo dlivosti SR)\, Zbierka zákonov: https://static.slov-lex.sk/static/SK/ZZ/2 025/385/vyhlasene_znenie.html\nFinančné riaditeľstvo Slovenskej republi ky: https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikatelia/ Dan_z_pridanej_hodnoty/efaktura/2026/2026.09.14_eFak_FaQ.pdf\nLast verifie d 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/slovakia/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:slovakia-2027-01-01-report@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:SK: Near real-time reporting of e-invoice data to the Financial Dir ectorate via the delivery service (supplier at issue\, recipient within fi ve days of receipt) DESCRIPTION:Report. Applies to: VAT payers issuing or receiving e-invoices through a delivery service.\nGovernment bill (parliamentary print 1454\, f irst reading as of 3 October 2026) would remove the recipient's reporting duty for the transitional period 2027–2030\; not adopted.\nDetails and s ources: https://documentmanagement.systems/e-invoicing/slovakia/\nSlov-Lex (Ministerstvo spravodlivosti SR)\, Zbierka zákonov: https://static.slov- lex.sk/static/SK/ZZ/2025/385/vyhlasene_znenie.html\nFinančné riaditeľst vo Slovenskej republiky: https://www.financnasprava.sk/_img/pfsedit/Dokume nty_PFS/Podnikatelia/Dan_z_pridanej_hodnoty/efaktura/2026/2026.09.14_eFak_ FaQ.pdf\nMinisterstvo financií Slovenskej republiky: https://www.mfsr.sk/ sk/media/tlacove-spravy/ministerstvo-financii-pripravilo-modernejsie-sprav odlivejsie-pravidla-dph.html\nNárodná rada Slovenskej republiky: https:/ /www.nrsr.sk/web/Dynamic/DocumentPreview.aspx?DocID=596157\nNárodná rada Slovenskej republiky: https://www.nrsr.sk/web/Default.aspx?sid=zakony/zak on&ZakZborID=13&CisObdobia=9&CPT=1454\nLast verified 2026-10-03. Informati on only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/slovakia/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:slovakia-2027-01-01-penalties@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:SK: Penalties for missing\, late or incorrect e-invoice reporting b ecome applicable under current law DESCRIPTION:Penalties. Applies to: VAT payers subject to e-invoicing and re porting.\nGovernment bill (parliamentary print 1454\, submitted 27 August 2026\, first reading) would waive penalties for late e-invoices and report ing failures from 1 January to 30 June 2027\; not adopted as of 3 October 2026.\nDetails and sources: https://documentmanagement.systems/e-invoicing /slovakia/\nSlov-Lex (Ministerstvo spravodlivosti SR)\, Zbierka zákonov: https://static.slov-lex.sk/static/SK/ZZ/2025/385/vyhlasene_znenie.html\nFi nančné riaditeľstvo Slovenskej republiky: https://www.financnasprava.sk /_img/pfsedit/Dokumenty_PFS/Podnikatelia/Dan_z_pridanej_hodnoty/efaktura/2 026/2026.09.14_eFak_FaQ.pdf\nNárodná rada Slovenskej republiky: https:// www.nrsr.sk/web/Dynamic/DocumentPreview.aspx?DocID=596157\nNárodná rada Slovenskej republiky: https://www.nrsr.sk/web/Default.aspx?sid=zakony/zako n&ZakZborID=13&CisObdobia=9&CPT=1454\nLast verified 2026-10-03. Informatio n only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/slovakia/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:slovakia-2027-07-01-penalties@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20270701 DTEND;VALUE=DATE:20270702 SUMMARY:SK: Proposed start of penalties after a grace period from 1 January to 30 June 2027 (not confirmed) DESCRIPTION:Penalties. Applies to: VAT payers subject to e-invoicing and re porting.\nNOT OFFICIALLY CONFIRMED.\nDraft only: government bill amending the VAT Act (parliamentary print 1454) is in first reading in the National Council\; the e-invoicing obligations themselves would still apply from 1 January 2027.\nDetails and sources: https://documentmanagement.systems/e- invoicing/slovakia/\nNárodná rada Slovenskej republiky: https://www.nrsr .sk/web/Dynamic/DocumentPreview.aspx?DocID=596157\nNárodná rada Slovensk ej republiky: https://www.nrsr.sk/web/Default.aspx?sid=zakony/zakon&ZakZbo rID=13&CisObdobia=9&CPT=1454\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/slovakia/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:slovakia-2030-07-01-issue-receive@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20300701 DTEND;VALUE=DATE:20300702 SUMMARY:SK: E-invoicing becomes the default for invoices under the VAT Act\ , including intra-EU cross-border supplies (EU ViDA) DESCRIPTION:Issue and receive. Applies to: VAT payers and taxable persons o bliged to invoice\, including intra-EU supplies.\nDetails and sources: htt ps://documentmanagement.systems/e-invoicing/slovakia/\nSlov-Lex (Ministers tvo spravodlivosti SR)\, Zbierka zákonov: https://static.slov-lex.sk/stat ic/SK/ZZ/2025/385/vyhlasene_znenie.html\nFinančné riaditeľstvo Slovensk ej republiky: https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zve rejnovanie_dok/Dane/Novinky_leg/Nepriame_dane/2026/2026.01.14_001_DPH_2026 _I.pdf\nLast verified 2026-10-03. Information only\, not legal or tax advi ce. URL:https://documentmanagement.systems/e-invoicing/slovakia/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:slovakia-2030-07-01-report@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20300701 DTEND;VALUE=DATE:20300702 SUMMARY:SK: Digital reporting of domestic and intra-EU transactions replace s the VAT control statement and the EC sales list DESCRIPTION:Report. Applies to: VAT payers\; taxable persons with intra-EU transactions.\nDetails and sources: https://documentmanagement.systems/e-i nvoicing/slovakia/\nSlov-Lex (Ministerstvo spravodlivosti SR)\, Zbierka z ákonov: https://static.slov-lex.sk/static/SK/ZZ/2025/385/vyhlasene_znenie .html\nFinančné riaditeľstvo Slovenskej republiky: https://www.financna sprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikatelia/Dan_z_pridanej_hodnoty/e faktura/2026/2026.09.14_eFak_FaQ.pdf\nFinančné riaditeľstvo Slovenskej republiky: https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverej novanie_dok/Dane/Novinky_leg/Nepriame_dane/2026/2026.01.14_001_DPH_2026_I. pdf\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/slovakia/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:spain-2015-01-15-b2g@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20150115 DTEND;VALUE=DATE:20150116 SUMMARY:ES: Mandatory e-invoicing to public administrations via FACe and th e other general entry points DESCRIPTION:Public sector (B2G). Applies to: Companies (SA\, SL)\, foreign entities\, permanent establishments\, joint ventures and certain funds sup plying Spanish public bodies.\nDetails and sources: https://documentmanage ment.systems/e-invoicing/spain/\nBoletín Oficial del Estado: https://www. boe.es/buscar/act.php?id=BOE-A-2013-13722\nMinisterio para la Transformaci ón Digital y de la Función Pública / Ministerio de Hacienda: https://ad ministracionelectronica.gob.es/ctt/face\nLast verified 2026-10-03. Informa tion only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/spain/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:spain-2017-07-01-report@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20170701 DTEND;VALUE=DATE:20170702 SUMMARY:ES: Immediate Supply of Information (SII): near real-time submissio n of VAT invoice records to the AEAT DESCRIPTION:Report. Applies to: Monthly VAT filers (large companies with tu rnover above €6 million\, VAT groups\, businesses in the monthly refund register REDEME)\; voluntary for others.\nDetails and sources: https://doc umentmanagement.systems/e-invoicing/spain/\nBoletín Oficial del Estado: h ttps://www.boe.es/buscar/doc.php?id=BOE-A-2016-11575\nAgencia Estatal de A dministración Tributaria: https://sede.agenciatributaria.gob.es/Sede/iva/ suministro-inmediato-informacion/informacion-general.html\nLast verified 2 026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/spain/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:spain-2019-04-18-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20190418 DTEND;VALUE=DATE:20190419 SUMMARY:ES: FACe accepts EN 16931 invoices in UBL and CII (FACe CIUS) along side Facturae DESCRIPTION:Other. Applies to: Suppliers to public bodies using FACe.\nDeta ils and sources: https://documentmanagement.systems/e-invoicing/spain/\nMi nisterio para la Transformación Digital y de la Función Pública / Minis terio de Hacienda: https://administracionelectronica.gob.es/ctt/face\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/spain/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:spain-2025-07-29-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20250729 DTEND;VALUE=DATE:20250730 SUMMARY:ES: VeriFactu: deadline for software producers and sellers to offer billing systems that meet the requirements DESCRIPTION:Other. Applies to: Producers and sellers of billing software.\n Details and sources: https://documentmanagement.systems/e-invoicing/spain/ \nBoletín Oficial del Estado: https://www.boe.es/buscar/act.php?id=BOE-A- 2023-24840\nBoletín Oficial del Estado: https://www.boe.es/buscar/doc.php ?id=BOE-A-2024-22138\nLast verified 2026-10-03. Information only\, not leg al or tax advice. URL:https://documentmanagement.systems/e-invoicing/spain/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:spain-2026-04-20-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20260420 DTEND;VALUE=DATE:20260421 SUMMARY:ES: Royal Decree 238/2026 on mandatory B2B e-invoicing enters into force\; its application is deferred until the ministerial order on the pub lic solution takes effect DESCRIPTION:Other. Applies to: All businesses and professionals in scope of the B2B obligation.\nDetails and sources: https://documentmanagement.syst ems/e-invoicing/spain/\nBoletín Oficial del Estado: https://www.boe.es/bu scar/act.php?id=BOE-A-2026-7295\nAgencia Estatal de Administración Tribut aria: https://sede.agenciatributaria.gob.es/static_files/Sede/Actualidad/N ovedades/2026/Nota_informativa_RD_Facturacion.pdf\nLast verified 2026-10-0 3. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/spain/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:spain-2027-01-01-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:ES: VeriFactu: billing software must meet the requirements of Royal Decree 1007/2023 (QR code\, hash-chained invoice records\, VERI*FACTU or non-VERI*FACTU mode) DESCRIPTION:Other. Applies to: Corporate income taxpayers using billing sof tware (not SII businesses\, not foral territories).\nRoyal Decree 254/2025 had set 1 January 2026\; superseded by Royal Decree-law 15/2025 of 2 Dece mber 2025.\nDetails and sources: https://documentmanagement.systems/e-invo icing/spain/\nBoletín Oficial del Estado: https://www.boe.es/buscar/act.p hp?id=BOE-A-2023-24840\nBoletín Oficial del Estado: https://www.boe.es/bu scar/act.php?id=BOE-A-2025-24446\nAgencia Estatal de Administración Tribu taria: https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informatico s-facturacion-verifactu/nota-informativa-ampliacion-plazo-adaptacion-factu racion.html\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/spain/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:spain-2027-01-01-issue-receive@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20270101 DTEND;VALUE=DATE:20270102 SUMMARY:ES: Mandatory B2B e-invoicing (issue and receive\, invoice status a nd payment reporting) for large businesses (not confirmed) DESCRIPTION:Issue and receive. Applies to: Businesses and professionals who se volume of operations exceeded €8 million in the previous calendar yea r.\nNOT OFFICIALLY CONFIRMED.\nDate not fixed: the order has not been publ ished in the BOE (checked up to 3 October 2026). The draft order (April 20 26) set its entry into force at 1 October 2026\, which has passed\; the AE AT told developers on 10 September 2026 that publication was expected in O ctober 2026\, which would put this phase in autumn 2027. Law 18/2022 also makes Article 12 subject to an EU authorisation to derogate from Articles 218 and 232 of the VAT Directive\; no separate Council decision for Spain was found\, and the Royal Decree's preamble refers to the ViDA Directive ( EU) 2025/516.\nYear only – exact date not set.\nDetails and sources: htt ps://documentmanagement.systems/e-invoicing/spain/\nBoletín Oficial del E stado: https://www.boe.es/buscar/act.php?id=BOE-A-2026-7295\nAgencia Estat al de Administración Tributaria: https://sede.agenciatributaria.gob.es/st atic_files/Sede/Actualidad/Novedades/2026/Nota_informativa_RD_Facturacion. pdf\nMinisterio de Hacienda: https://www.hacienda.gob.es/sgt/normativadoct rina/proyectos/16042026-proyecto-pom-factura-electronica.pdf\nDocuten: htt ps://docuten.com/es/blog/factura-electronica-b2b-entra-en-su-fase-tecnica/ \nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/spain/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:spain-2027-07-01-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20270701 DTEND;VALUE=DATE:20270702 SUMMARY:ES: VeriFactu: billing software must meet the requirements of Royal Decree 1007/2023 DESCRIPTION:Other. Applies to: Self-employed individuals\, income-attributi on entities and non-residents with a permanent establishment using billing software (not SII businesses\, not foral territories).\nRoyal Decree 254/ 2025 had set 1 July 2026\; superseded by Royal Decree-law 15/2025 of 2 Dec ember 2025.\nDetails and sources: https://documentmanagement.systems/e-inv oicing/spain/\nBoletín Oficial del Estado: https://www.boe.es/buscar/act. php?id=BOE-A-2023-24840\nBoletín Oficial del Estado: https://www.boe.es/b uscar/act.php?id=BOE-A-2025-24446\nAgencia Estatal de Administración Trib utaria: https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informatic os-facturacion-verifactu/nota-informativa-ampliacion-plazo-adaptacion-fact uracion.html\nLast verified 2026-10-03. Information only\, not legal or ta x advice. URL:https://documentmanagement.systems/e-invoicing/spain/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:spain-2028-01-01-issue-receive@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20280101 DTEND;VALUE=DATE:20280102 SUMMARY:ES: Mandatory B2B e-invoicing (issue and receive) for all other bus inesses and professionals (not confirmed) DESCRIPTION:Issue and receive. Applies to: Businesses and professionals wit h a volume of operations of €8 million or less\, including the self-empl oyed.\nNOT OFFICIALLY CONFIRMED.\nDate not fixed: depends on the ministeri al order\, which had not been published in the BOE by 3 October 2026\; pub lication was expected in October 2026\, which would put this phase in autu mn 2028.\nYear only – exact date not set.\nDetails and sources: https:// documentmanagement.systems/e-invoicing/spain/\nBoletín Oficial del Estado : https://www.boe.es/buscar/act.php?id=BOE-A-2026-7295\nAgencia Estatal de Administración Tributaria: https://sede.agenciatributaria.gob.es/static_ files/Sede/Actualidad/Novedades/2026/Nota_informativa_RD_Facturacion.pdf\n Ministerio de Hacienda: https://www.hacienda.gob.es/sgt/normativadoctrina/ proyectos/16042026-proyecto-pom-factura-electronica.pdf\nDocuten: https:// docuten.com/es/blog/factura-electronica-b2b-entra-en-su-fase-tecnica/\nLas t verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/spain/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:spain-2028-01-01-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20280101 DTEND;VALUE=DATE:20280102 SUMMARY:ES: Large businesses no longer need to attach a PDF copy to their B 2B e-invoices (not confirmed) DESCRIPTION:Other. Applies to: Businesses and professionals whose volume of operations exceeded €8 million in the previous calendar year.\nNOT OFFI CIALLY CONFIRMED.\nDate not fixed: depends on the ministerial order\, whic h had not been published in the BOE by 3 October 2026.\nYear only – exac t date not set.\nDetails and sources: https://documentmanagement.systems/e -invoicing/spain/\nBoletín Oficial del Estado: https://www.boe.es/buscar/ act.php?id=BOE-A-2026-7295\nLast verified 2026-10-03. Information only\, n ot legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/spain/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:spain-2029-01-01-report@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:1 DTSTART;VALUE=DATE:20290101 DTEND;VALUE=DATE:20290102 SUMMARY:ES: Invoice status and payment reporting becomes mandatory for self -employed individuals and income-attribution entities (not confirmed) DESCRIPTION:Report. Applies to: Individuals and income-attribution entities with a volume of operations of €8 million or less.\nNOT OFFICIALLY CONF IRMED.\nDate not fixed: depends on the ministerial order\, which had not b een published in the BOE by 3 October 2026.\nYear only – exact date not set.\nDetails and sources: https://documentmanagement.systems/e-invoicing/ spain/\nBoletín Oficial del Estado: https://www.boe.es/buscar/act.php?id= BOE-A-2026-7295\nAgencia Estatal de Administración Tributaria: https://se de.agenciatributaria.gob.es/static_files/Sede/Actualidad/Novedades/2026/No ta_informativa_RD_Facturacion.pdf\nLast verified 2026-10-03. Information o nly\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/spain/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:eu-vida-2025-04-14-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20250414 DTEND;VALUE=DATE:20250415 SUMMARY:EU: ViDA in force: member states may require domestic B2B e-invoici ng without an EU derogation DESCRIPTION:Other. Applies to: Member states\; taxable persons established in a member state that chooses to impose domestic e-invoicing.\nDetails an d sources: https://documentmanagement.systems/e-invoicing/eu-vida/\nOffici al Journal of the European Union / Publications Office: https://publicatio ns.europa.eu/resource/cellar/fcfae9d6-0919-11f0-b1a3-01aa75ed71a1.0006.03/ DOC_1\nEuropean Commission\, DG Taxation and Customs Union: https://taxati on-customs.ec.europa.eu/taxation/vat/vat-digital-age-vida_en\nLast verifie d 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/eu-vida/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:eu-vida-2028-07-01-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20280701 DTEND;VALUE=DATE:20280702 SUMMARY:EU: Single VAT Registration: extended One-Stop Shop\, mandatory rev erse charge for non-established suppliers\, new invoicing deadline for rev erse-charge supplies DESCRIPTION:Other. Applies to: Businesses supplying goods or services in me mber states where they are not established.\nDetails and sources: https:// documentmanagement.systems/e-invoicing/eu-vida/\nOfficial Journal of the E uropean Union / Publications Office: https://publications.europa.eu/resour ce/cellar/fcfae9d6-0919-11f0-b1a3-01aa75ed71a1.0006.03/DOC_1\nOfficial Jou rnal of the European Union / Publications Office: https://publications.eur opa.eu/resource/cellar/e39cc5bd-0919-11f0-b1a3-01aa75ed71a1.0006.03/DOC_1\ nEuropean Commission\, DG Taxation and Customs Union: https://taxation-cus toms.ec.europa.eu/taxation/vat/vat-digital-age-vida_en\nLast verified 2026 -10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/eu-vida/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:eu-vida-2028-07-01-other-2@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20280701 DTEND;VALUE=DATE:20280702 SUMMARY:EU: Earliest start of the deemed supplier rules for platforms (shor t-term accommodation rental\, passenger transport by road) DESCRIPTION:Other. Applies to: Platforms facilitating short-term accommodat ion rental (up to 30 nights) or passenger transport by road within the EU. \nDetails and sources: https://documentmanagement.systems/e-invoicing/eu-v ida/\nOfficial Journal of the European Union / Publications Office: https: //publications.europa.eu/resource/cellar/fcfae9d6-0919-11f0-b1a3-01aa75ed7 1a1.0006.03/DOC_1\nEuropean Commission\, DG Taxation and Customs Union: ht tps://taxation-customs.ec.europa.eu/taxation/vat/vat-digital-age-vida_en\n Last verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/eu-vida/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:eu-vida-2030-01-01-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20300101 DTEND;VALUE=DATE:20300102 SUMMARY:EU: Deemed supplier rules for platforms apply in all member states DESCRIPTION:Other. Applies to: Platforms facilitating short-term accommodat ion rental or passenger transport by road within the EU.\nDetails and sour ces: https://documentmanagement.systems/e-invoicing/eu-vida/\nOfficial Jou rnal of the European Union / Publications Office: https://publications.eur opa.eu/resource/cellar/fcfae9d6-0919-11f0-b1a3-01aa75ed71a1.0006.03/DOC_1\ nEuropean Commission\, DG Taxation and Customs Union: https://taxation-cus toms.ec.europa.eu/taxation/vat/vat-digital-age-vida_en\nLast verified 2026 -10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/eu-vida/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:eu-vida-2030-07-01-issue-receive@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20300701 DTEND;VALUE=DATE:20300702 SUMMARY:EU: Mandatory e-invoicing (EN 16931) for intra-EU and cross-border reverse-charge B2B supplies\; invoice within 10 days\; no recipient consen t needed DESCRIPTION:Issue and receive. Applies to: VAT-identified businesses making or receiving intra-EU supplies of goods or reverse-charge supplies of goo ds and services.\nDetails and sources: https://documentmanagement.systems/ e-invoicing/eu-vida/\nOfficial Journal of the European Union / Publication s Office: https://publications.europa.eu/resource/cellar/fcfae9d6-0919-11f 0-b1a3-01aa75ed71a1.0006.03/DOC_1\nEuropean Commission\, DG Taxation and C ustoms Union: https://taxation-customs.ec.europa.eu/taxation/vat/vat-digit al-age-vida_en\nLast verified 2026-10-03. Information only\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/eu-vida/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:eu-vida-2030-07-01-report@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20300701 DTEND;VALUE=DATE:20300702 SUMMARY:EU: Digital reporting requirements for intra-EU transactions start\ ; recapitulative statements (EC Sales Lists) abolished DESCRIPTION:Report. Applies to: Suppliers and\, unless their member state w aives it\, customers of intra-EU and reverse-charge B2B transactions.\nDet ails and sources: https://documentmanagement.systems/e-invoicing/eu-vida/\ nOfficial Journal of the European Union / Publications Office: https://pub lications.europa.eu/resource/cellar/fcfae9d6-0919-11f0-b1a3-01aa75ed71a1.0 006.03/DOC_1\nOfficial Journal of the European Union / Publications Office : https://publications.europa.eu/resource/cellar/ede70ccb-0919-11f0-b1a3-0 1aa75ed71a1.0006.03/DOC_1\nEuropean Commission\, DG Taxation and Customs U nion: https://taxation-customs.ec.europa.eu/taxation/vat/vat-digital-age-v ida_en\nLast verified 2026-10-03. Information only\, not legal or tax advi ce. URL:https://documentmanagement.systems/e-invoicing/eu-vida/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:eu-vida-2033-03-31-other@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20330331 DTEND;VALUE=DATE:20330401 SUMMARY:EU: Commission interim evaluation of e-invoicing and digital report ing DESCRIPTION:Other. Applies to: European Commission and Council.\nDetails an d sources: https://documentmanagement.systems/e-invoicing/eu-vida/\nOffici al Journal of the European Union / Publications Office: https://publicatio ns.europa.eu/resource/cellar/fcfae9d6-0919-11f0-b1a3-01aa75ed71a1.0006.03/ DOC_1\nLast verified 2026-10-03. Information only\, not legal or tax advic e. URL:https://documentmanagement.systems/e-invoicing/eu-vida/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:eu-vida-2035-01-01-report@documentmanagement.systems DTSTAMP:20261003T000000Z LAST-MODIFIED:20261003T000000Z SEQUENCE:0 DTSTART;VALUE=DATE:20350101 DTEND;VALUE=DATE:20350102 SUMMARY:EU: Existing domestic real-time reporting and e-invoicing systems m ust be aligned with the EU model DESCRIPTION:Report. Applies to: Member states with a domestic digital real- time transaction-based reporting obligation in place\, authorised or legis lated before 1 January 2024\, and the businesses using those systems.\nThe Commission may propose a postponement if its interim evaluation (due by 3 1 March 2033) reveals shortcomings.\nDetails and sources: https://document management.systems/e-invoicing/eu-vida/\nOfficial Journal of the European Union / Publications Office: https://publications.europa.eu/resource/cella r/fcfae9d6-0919-11f0-b1a3-01aa75ed71a1.0006.03/DOC_1\nEuropean Commission\ , DG Taxation and Customs Union: https://taxation-customs.ec.europa.eu/tax ation/vat/vat-digital-age-vida_en\nLast verified 2026-10-03. Information o nly\, not legal or tax advice. URL:https://documentmanagement.systems/e-invoicing/eu-vida/ TRANSP:TRANSPARENT END:VEVENT END:VCALENDAR