The situation of electronic invoicing in Europe in 2025
Posted: Tue Jan 07, 2025 4:10 am
Currently, several European countries have an obligation regarding electronic invoicing in Europe towards public administrations, or B2G, partially or totally. Among the countries with a total B2G obligation, we find for example Spain, France, Portugal, Croatia, Czech Republic, Poland, and also Finland, Norway, Denmark, Sweden, Estonia, Lithuania, Netherlands. Some states have introduced this obligation in 2022, including Serbia and Luxembourg, the latter through a gradual introduction plan.
We also find situations where the B2G obligation is still only partial. This is the jordan whatsapp resource case in Belgium, Austria and Germany. In the case of Austria, certain types of contracts and transactions are currently excluded from the obligation, such as insurance contracts and immediate payment transactions.
In the case of Belgium and Germany, however, the partiality is directly linked to the federal model of the two States. Currently, in Belgium the B2G obligation concerns only the administrations of the Flanders region and Brussels. In Germany, however, the electronic invoice is due to all central administrations, while the administrations of the individual federal states must refer to provisions of the individual regions, so that the situation is very heterogeneous and fragmented. Most federal states have however introduced the B2G obligation or have planned its introduction in the next two-year period 2023-2024, albeit through decidedly varied methods and technological solutions. But we will return to this point later.
European countries roadmap: upcoming e-invoicing obligations in Europe starting in 2023
As we have seen, then, while the B2G obligation is already almost totally present, no country has yet introduced any type of constraint with respect to invoicing between private individuals, i.e. B2B and B2C. But things are about to change and already from 2023 those who need to invoice abroad will have to equip themselves to be able to comply with the regulatory and technological requirements requested by each country.
We also find situations where the B2G obligation is still only partial. This is the jordan whatsapp resource case in Belgium, Austria and Germany. In the case of Austria, certain types of contracts and transactions are currently excluded from the obligation, such as insurance contracts and immediate payment transactions.
In the case of Belgium and Germany, however, the partiality is directly linked to the federal model of the two States. Currently, in Belgium the B2G obligation concerns only the administrations of the Flanders region and Brussels. In Germany, however, the electronic invoice is due to all central administrations, while the administrations of the individual federal states must refer to provisions of the individual regions, so that the situation is very heterogeneous and fragmented. Most federal states have however introduced the B2G obligation or have planned its introduction in the next two-year period 2023-2024, albeit through decidedly varied methods and technological solutions. But we will return to this point later.
European countries roadmap: upcoming e-invoicing obligations in Europe starting in 2023
As we have seen, then, while the B2G obligation is already almost totally present, no country has yet introduced any type of constraint with respect to invoicing between private individuals, i.e. B2B and B2C. But things are about to change and already from 2023 those who need to invoice abroad will have to equip themselves to be able to comply with the regulatory and technological requirements requested by each country.