Compliance Intelligence

ViDA & E-Invoicing Mandate Tracker

Where the EU's fragmented SAP DRC / e-invoicing landscape actually stands, country by country — and where it converges under ViDA. Maintained by 30 Advisory.

11 countries + EU-wide framework  ·  Last verified 16 Sep 2026

11 + 1

Jurisdictions tracked

6

Already fully live today

3

Mid-rollout, phasing in

1 ene 2027

Four separate regimes converge on this date

Live — mandatory today Phasing in — partly live Upcoming — confirmed, not yet live

Global Coverage

Country by Country

Scope, key dates, and current status for the jurisdictions we're most frequently asked about. Dates reflect the latest confirmed legislation as of the verification date above — several have already shifted once.

Italy Live
B2B (SDI)Live since 2019
B2C (SDI)Live since 2024
Cloud fiscalizationRolling through 2027

The most mature regime in scope — now migrating SDI to cloud-based infrastructure rather than changing the mandate itself.

Poland Live
KSeF — large taxpayers1 feb 2026
KSeF — SME/other1 abr 2026

Both phases now in force after a prior 2025 delay caused by system rebuild issues at the Ministry of Finance.

Belgium Live
B2B (Peppol)1 ene 2026
Near-real-time e-reportingExpected 2028

Tolerance windows (general to 31 Mar, self-billing to 30 Jun 2026) have now closed.

Romania Live
B2B — large taxpayersLive
B2B — SMEs (<€500k)1 jul 2026
B2C e-Factura reportingLive since Jan 2025

SME enforcement deferral (an ~18-month extension) has now lapsed — RO e-Factura applies economy-wide.

Croatia Live
B2B, all VAT-registered1 ene 2026
Non-VAT budgetary entities1 ene 2027

Fiscalization 2.0. Phase one live; scope widens to non-VAT public-sector entities on the 2027 date.

Turkey Live
e-Fatura (B2B)> ~€140k turnover
e-Arşiv (B2C)Low-value thresholds
e-DefterConcurrent filing

Not EU/ViDA, but one of the world's most mature clearance systems — included given our active delivery track record there.

France Phasing In
Receiving, all businesses1 sep 2026
Issuing, large & ETI1 sep 2026
Issuing, SMEs/micro1 sep 2027

Large and mid-market issuing obligations are now in force; enforcement is being softened through year-end for good-faith compliance efforts.

Germany Phasing In
Receiving, all B2BLive since Jan 2025
Issuing, >€800k turnover1 ene 2027
Issuing, all remaining1 ene 2028

XRechnung/ZUGFeRD. Receiving is already mandatory; the harder issuing obligations are still ahead.

Hungary Phasing In
Energy sector B2BLive since Jul 2025
Retail receipt reporting1 sep 2026

No general B2B e-invoicing mandate — Hungary runs on real-time invoice reporting (RTIR) instead, expanding sector by sector.

Spain Upcoming
Verifactu — corporates1 ene 2027
Verifactu — all others1 jul 2027
B2B exchange (Crea y Crece)~Late 2027+

Two distinct regimes: Verifactu (certified software) is now law; the separate B2B exchange mandate is still subject to technical delay.

Portugal Upcoming
PDF invoices as "electronic"Valid through 2026
Qualified e-signature (QES)1 ene 2027
SAF-T accounting filePostponed to 2028

Second postponement in two years — a useful reminder that "confirmed" dates in this landscape still move.

EU-Wide Upcoming
Digital Reporting (Pillar 1)1 jul 2030
Domestic regime harmonization1 ene 2035

ViDA — the framework every domestic mandate above will eventually have to align to.


The Endpoint

ViDA: The EU-Wide Endpoint

Every domestic mandate above is a country moving early. ViDA is where they all have to end up.

1 jul 2030

Mandatory digital reporting for intra-EU B2B

Structured e-invoices and near-real-time digital reporting become mandatory for cross-border B2B transactions, with a 10-day reporting deadline and a central VIES database replacing the legacy system.

1 ene 2035

Domestic regimes must harmonize to the ViDA standard

Member States that already run their own domestic e-invoicing/reporting systems (Italy, Poland, France, and the rest of this tracker) must align them to the ViDA model by this date.

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