First things first: the obligation applies in your own country of establishment
In our assessment, national e-invoicing mandates are aimed primarily at businesses established in that country or with a fixed establishment there. A German business without an establishment abroad generally does not have to meet other countries' B2B mandates itself – the German rules apply to it.
Still, check your customer's country: your customer may only be allowed to accept or book certain formats, and public authorities require their format from every supplier, wherever based. Some countries also introduce reporting duties for non-established businesses (e.g. France from 09/2027). Your individual tax situation decides – if in doubt, ask your tax adviser.
Countries at a glance
As of 23.10.2026, simplified. B2G = invoices to public authorities, B2B = invoices to businesses. Dates according to laws or drafts; they may change.
| Country | Mandate (status) | Format | Channel to recipient |
|---|---|---|---|
| Germany | B2G since 2020; B2B: receiving since 1 Jan 2025, issuing from 2027/2028 (between domestic businesses) | XRechnung (UBL/CII), ZUGFeRD 2.0.1+ | B2B free (e.g. e-mail); authorities via ZRE/OZG-RE |
| Austria | B2G only (federal) since 2014, no B2B mandate | ebInterface, Peppol BIS | upload via the business service portal (USP) or Peppol |
| Netherlands | B2G since 2017; B2B planned from 1 Jul 2030 | NLCIUS / Peppol BIS | Peppol |
| Luxembourg | B2G via Peppol; B2B per draft law no. 8815: receiving from 1 Jan 2028, issuing 2028/2029 (domestic only) | Peppol BIS / EN 16931 | Peppol, MyGuichet |
| France | receiving since 1 Sep 2026; issuing for large and mid-sized companies since 1 Sep 2026, SMEs from 1 Sep 2027; non-established: e-reporting from 09/2027 | Factur-X, UBL, CII | only via an approved platform (PA) |
| Belgium | B2G since 1 Mar 2024; B2B since 1 Jan 2026 (established businesses and fixed establishments) | Peppol BIS | Peppol (PDF by e-mail does not count) |
| Denmark | B2G since 2005; B2B: digital bookkeeping systems, further steps from 2027 | OIOUBL, Peppol BIS | NemHandel / Peppol |
| Switzerland | no mandate | QR-bill, eBill, partly ZUGFeRD | free |
| Poland | KSeF: large since 1 Feb 2026, others since 1 Apr 2026, micro from 1 Jan 2027; foreign businesses without fixed establishment exempt | FA(3) (not EN 16931) | clearance via KSeF |
| Italy | SDI since 2019 for B2B and B2C | FatturaPA | clearance via SDI |
| Romania | e-Factura B2B since 1 Jan 2024, B2C since 2025 | RO_CIUS (UBL) | upload to the tax authority ANAF |
| Spain | Verifactu from 1 Jan 2027 (companies) or 1 Jul 2027 (self-employed); B2B: large from 10/2027, others from 10/2028 | Facturae, Verifactu records | invoicing software reporting to AEAT; authorities via FACe |
| UAE (note) | large: mandatory from 1 Jan 2027 (appoint a provider beforehand); others from 1 Jul 2027; B2G from 1 Oct 2027 | PINT AE | only via an accredited service provider (ASP) |
Cross-border within the EU: under the ViDA package, EN 16931 e-invoices and digital reporting for intra-community supplies become mandatory from 1 Jul 2030 (status of EU planning).
What Coretool delivers
- XRechnung (UBL and CII) – the format for German public authorities. Even if your business is based abroad and supplies a German authority, you can create the XRechnung with Coretool.
- ZUGFeRD / Factur-X (EN 16931) – PDF with embedded invoice data. For customers in Germany and, as a file in Factur-X format (same format), for customers in France; delivery there runs through an approved platform (see below).
- Peppol BIS Billing 3.0 – via the Coretool API (
format: peppol_bis). Coretool only creates the file and does not send it over the Peppol network; a Peppol access point provider handles sending. The file suits e.g. customers in Belgium, the Netherlands, Luxembourg or Austria. Norway: validation passes with a small warning (legal form field missing, NO-R-002) – not fully supported there. - Validation – every invoice created or uploaded is checked against the official rules (KoSIT validator, EN 16931, Peppol BIS rules).
Where you also need a platform or delivery provider
In these countries a correct file alone is not enough – the invoice has to travel through a specific network or government platform:
- Belgium, Netherlands, Luxembourg, Austria (authorities), Denmark, Norway: sending via a Peppol access point
- France: via an approved platform (Plateforme Agréée, PA)
- Italy: via the Sistema di Interscambio (SDI)
- Poland: via KSeF
- Romania: via e-Factura at ANAF
- Spain: Verifactu-compliant invoicing software, authorities via FACe
- UAE: via an accredited service provider (ASP)
Important: Coretool creates the file (Peppol BIS Billing 3.0, XRechnung, ZUGFeRD) but does not send it over the Peppol network. For sending you need a Peppol access point provider.
Coretool does not currently operate a Peppol access point and is not an approved platform in these countries. Coretool creates and validates the file; delivery there is handled by a specialised provider.
Questions? Write to support@coretool.de.
As of 23.10.2026. This overview is a carefully researched assessment, not legal or tax advice. Laws, dates and technical requirements change; the official rules of each country are authoritative. Coretool does not guarantee that an invoice meets every obligation of the recipient's country in an individual case.