Type: Legislation and Regulation
Mandatory e-invoicing will be required for all intra-community supplies, adhering to the European e-invoicing standard (EN 16931), utilizing structured formats like XML, UBL, and PDF/A3. Additional information, such as the IBAN number, payment due date, and invoice corrections, will be required. Starting January 2024, member states can choose to remove the obligation for customers to accept e-invoices from suppliers for domestic transactions, thus promoting domestic e-invoicing adoption.
The EU will no longer require approval for mandatory domestic e-invoicing under the VAT Directive’s Article 232, necessitating an amendment to Article 218. Paper invoices will only be authorized in specific situations, and summary invoices will be discontinued. Member states can adopt their own formats but are encouraged to follow or converge towards EN 16931 for long-term harmonization.
The role of PEPPOL or e-invoicing agents for national-level e-invoice transmission remains unclear, with the primary requirement being interoperability with EU plans. By January 2028, member states cannot use pre-clearance e-invoice authorization; however, existing implementations, such as in Italy, can continue until that date. Member states with domestic digital transaction reporting regimes must converge by January 2028.
Effective date: January 2028