The Global Shift Toward E-Invoicing: What’s Happening in Europe (& Why U.S. Companies Should Care)

Across Europe, governments are accelerating the move toward mandatory e-invoicing, and for many companies, the clock is already ticking. Countries such as Belgium, France and Poland are introducing structured e-invoicing requirements that affect not only domestic businesses, but also international companies operating or trading within these countries.

In this article, we’ll break down what’s driving this wave of mandates, where key European countries currently stand in implementing e-invoicing mandates and why U.S. companies should be paying close attention.

What are e-invoicing mandates & why are they increasing?

E-invoicing mandates require companies to send and receive structured electronic invoices that comply with government-approved formats. These electronic invoices are transmitted through certified networks or public platforms — as opposed to being sent as PDFs via email or on paper.

Governments are increasingly introducing e-invoicing mandates to:

• Close value-added tax (VAT) gaps
• Reduce tax fraud
• Improve transparency and auditability
• Streamline tax reporting

By standardizing invoice data and routing it through controlled networks, tax authorities gain near real-time visibility into transactions.

Let’s take Belgium’s e-invoicing mandate as an example. Since January 2026, all VAT-registered Belgian companies will be required to exchange B2B invoices in a structured electronic format (Peppol BIS) via Peppol, a secure network that facilitates document exchange between businesses. This initiative aligns with the EU’s broader VAT in the Digital Age (ViDA) strategy, which aims to modernize tax administration and cross-border trade across Europe.

This isn’t just about adding new regulations, it represents a fundamental change in how commerce and taxation work, with Europe leading the way.

Where does each country stand on e-invoicing regulations?

Across Europe, e-invoicing adoption is progressing at different speeds:

• Italy pioneered mandatory B2B e-invoicing back in 2019.
• Poland went live with its mandate in February 2026, following several pilot phases.
• Belgium launched its Peppol-based B2B mandate in January 2026 and will enforce penalties for non-compliance.   
• France, after postponing its initial 2024 timeline, will roll out e-invoicing and e-reporting obligations in September 2026, requiring the use of a certified platform (PA).
• Spain is expected to implement mandates in 2027.
• Germany will implement a mandate for sending e-invoices in 2027, following the 2025 mandate requiring companies to accept e-invoices.  
• Other countries, including Greece, Croatia and Ireland, are expanding their existing tax return obligations.

Beyond the EU, countries such as the UK and Norway are also moving toward similar e-invoicing regulations. By the end of the decade, structured e-invoicing is expected to become the default for both domestic and cross-border transactions across Europe.

Why U.S. companies should pay attention to e-invoicing now

Even for companies headquartered in the U.S. with no physical presence in Europe, e-invoicing mandates can still have a direct impact.

Many U.S. organizations sell to EU-based customers, buy from European suppliers or operate shared service centers and global finance hubs. As a result, their business is increasingly affected by e-invoicing regulations outside the U.S.

In these cases, U.S.-issued invoices will need to comply with European formats and transmission requirements to avoid business disruption. As European trading partners move to networks like Peppol, they may expect their U.S. partners to do the same.

Beyond compliance, Europe’s e-invoicing push is part of a broader global shift toward tax digitization. Latin America adopted similar models years ago, and Europe is now following in the same direction. While the U.S. has not yet introduced federal e-invoicing mandates, these frameworks are likely to influence how U.S. will exchange invoices in the future.  

Structured e-invoicing also delivers tangible operational benefits, including:

• Greater automation in accounts payable and accounts receivable
• Faster invoice processing and payments
• Fewer manual errors
• Improved cashflow visibility

Companies that adopt e-invoicing solutions early often see that the advantages extend well beyond regulatory compliance to create more efficient finance operations.

How Esker supports e-invoicing compliance

Esker helps organizations navigate e-invoicing mandates by providing the required technical capabilities to comply with both local and cross-border regulations.

This includes the ability to:

• Generate structured invoices in line with country-specific standards
• Transmit invoices through Peppol or national platforms
• Apply digital signatures
• Ensure compliant archiving

Esker solutions integrate with existing finance and ERP systems, allowing companies to adapt to new requirements without disrupting day-to-day operations. However, it’s important to note that while Esker ensures the correct formatting, secure transmission and technical compliance of e-invoices, the fiscal accuracy of invoice content remains the responsibility of each organization.

Additionally, Esker actively monitors global regulatory developments and shares updates through newsletters and educational resources, helping you stay informed and anticipate upcoming changes.

What companies should be doing now

Preparation is critical. To stay ahead of evolving e-invoicing requirements, you should take these three immediate actions:

1. Map where you do business. Identify all countries where you sell, buy or operate and determine which e-invoicing mandates apply in each location.
2. Assess your readiness. Evaluate your current systems, data quality and processes to identify any gaps against upcoming requirements.
3. Engage early with solution providers. E-invoicing implementations take time, especially when integration with tax authority platforms is required. Regulatory timelines can be ambitious and requirements continue to evolve rapidly.

Looking ahead, the EU’s ViDA initiative aims to achieve real-time or near real-time VAT reporting by 2030. Organizations that begin preparing now will not only remain compliant but also gain greater efficiency, visibility and resilience that strengthen their operations in the long term.

Want to learn more about e-invoicing compliance regulations? See our interactive e-invoicing compliance map to check out global e-invoicing regulations across the world.

Ready to get your company started with e-invoicing? Watch our on-demand demo of Esker’s e-invoicing solution to learn more about how it works.