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.
13 countries + EU-wide framework · Last updated 5 Oct 2026
13 + 1
Jurisdictions tracked
6
Already fully live today
4
Mid-rollout, phasing in
1 Jan 2027
Five separate regimes converge on this date
Country by Country
Scope, key dates, and current status for the jurisdictions we're most frequently asked about. Dates reflect legislation and official announcements as of the update date above — several have already shifted once.
Italy
Live
The most mature regime in scope — now migrating SDI to cloud-based infrastructure rather than changing the mandate itself.
Poland
Live
Both phases now in force. On 16 September 2026 it was announced that there will be no KSeF fines before 1 January 2028.
Belgium
Live
Tolerance windows (general to 31 Mar, self-billing to 30 Jun 2026) have closed; fines are now €1,500, €3,000 and €5,000.
Romania
Live
SME enforcement deferral (an ~18-month extension) has now lapsed — RO e-Factura B2B applies economy-wide. Law 88/2026 removed most invoices to individuals from July 2026.
Croatia
Live
Fiscalization 2.0. Phase one live; scope widens to non-VAT public-sector entities on the 2027 date.
Türkiye
Live
Not EU/ViDA, but one of the world's most mature clearance systems. Thresholds are lowered almost every year: confirm the position of each entity.
France
Phasing In
Live since 1 September 2026. Penalty: €50 per invoice, capped at €15,000 a year; in 2026, a 'right to make mistakes' for companies that can show a genuine compliance effort.
Germany
Phasing In
XRechnung/ZUGFeRD. Receiving is already mandatory; the harder issuing obligations are still ahead.
Hungary
Phasing In
No general B2B e-invoicing mandate — Hungary runs on real-time invoice reporting (RTIR) instead, expanding sector by sector.
Greece
Phasing In
myDATA reporting of every invoice since 2021–22. Phase 2 moved from 1 October to 2 November 2026; approved channels only from 1 February 2027.
Spain
Upcoming
Two distinct regimes. Verifactu (certified invoicing software): up to €50,000 a year for non-compliant software. B2B e-invoicing: Order HAC/1028/2026 was published in the BOE on 5 October 2026 and entered into force the next day, which started the 12- and 24-month deadlines.
Portugal
Upcoming
Second postponement in two years — a useful reminder that "confirmed" dates in this landscape still move.
Luxembourg
Proposed
Bill No. 8815, not yet law: extends e-invoicing from B2G to domestic B2B, most likely over Peppol. Separate from ViDA reporting.
EU-Wide
Upcoming
ViDA — the framework every domestic mandate above will eventually have to align to.
ViDA: The EU-Wide Endpoint
Every domestic mandate above is a country moving early. ViDA is where they all have to end up.
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.
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.
Informational only — this tracker reflects publicly available legislation and official guidance as of the update date above and does not constitute legal or tax advice; several of these dates have already moved once and may move again. Please verify current requirements with official sources or your tax advisor before relying on this for a compliance decision.
Not Sure What This Means for Your Entities?
We'll map your specific countries and systems against this tracker in our free 60-minute diagnostic.
Book a free 60-minute diagnostic