Open dataset
VAT & E-Invoicing Compliance Dataset
Version 2026.1 ·
A machine-readable aggregation of the compliance figures published across our country guides: VAT rates, registration thresholds, filing requirements and e-invoicing status for 29 jurisdictions, each sourced from the tax authority.
Swipe the table sideways to see every column.
| Country | Standard VAT rate | E-invoicing |
|---|---|---|
| 🇬🇷 GreeceFull guide | 24% | myDATA (my Digital Accounting & Tax Application) has been mandatory since 2021 for transmitting revenue, and progressively for expense classification. B2G e-invoicing is fully live. Full continuous transaction control (CTC) for B2C and the complete expense side is being phased in — the requirement to classify every supplier invoice is already enforced. |
| 🇨🇾 CyprusFull guide | 19% | Cyprus has transposed the EU e-invoicing directive (2014/55/EU) for B2G procurement, but does not yet operate a mandatory B2B or B2C continuous transaction control (CTC) system. E-invoicing via the Peppol network is available voluntarily. The Cyprus Tax Department has indicated it is monitoring EU developments (ViDA) before introducing a broader mandate. |
| 🇪🇺 European UnionFull guide | Per Member State | EU-level mandate: Directive 2014/55/EU requires B2G e-invoicing in all Member States. The ViDA package (agreed November 2024) introduces a digital reporting framework (DAC7 successor / DAV) requiring structured e-invoicing for intra-EU B2B transactions, phased in from 2030. Member States retain authority over domestic e-invoicing mandates. |
| 🇬🇧 United KingdomFull guide | 20% | Making Tax Digital (VAT Notice 700/22) requires digital record-keeping and software-mediated filing, but this is not the same as continuous transaction control (CTC) e-invoicing. HMRC has consulted on adopting e-invoicing more broadly but has not mandated it as of 2025. The MTD obligation is on the records, not the invoice format itself. |
| 🇮🇪 IrelandFull guide | 23% | Ireland mandates e-invoicing for B2G procurement under Directive 2014/55/EU but does not operate a mandatory B2B or B2C continuous transaction control (CTC) regime. Revenue has signalled it will follow the EU ViDA direction for future B2B digital reporting. No current B2B e-invoicing mandate. |
| 🇩🇪 GermanyFull guide | 19% | From 1 January 2025, under the Growth Opportunities Act (Wachstumschancengesetz), B2B invoices in Germany must be structured electronic invoices conforming to EN 16931 (e.g., XRechnung, ZUGFeRD). Recipients must accept them. Senders can voluntarily transmit via a state platform in 2025–2026; mandatory transmission is phased in from 2027 (turnover > €800,000) and 2028 (all others). This is the German continuous transaction control (CTC) trajectory. |
| 🇮🇹 ItalyFull guide | 22% | Italy operates a full continuous transaction control (CTC) system through the Sistema di Interscambio (SDI), mandatory since 1 January 2019 for B2B and B2C domestic transactions, and since 2022 for cross-border B2B transactions (with the SDI cross-border system). XML invoices conforming to FatturaPA format are transmitted, validated, and returned with a protocol number in near real-time. This is the most mature e-invoicing regime in the EU. |
| 🇪🇸 SpainFull guide | 21% | Spain is implementing CTC through two parallel systems: (1) TicketBai — mandatory in the Basque Country since 2021, requiring invoicing software to obtain a verification code and QR code from the Basque tax authority before issuance; (2) Veri*Factu — under Orden HAC/1177/2024, applicable to the rest of Spain, requiring invoicing software to generate invoices with a verifiable QR code and electronic signature. Phased implementation begins in 2025. The SII (Suministro Inmediato de Información) provides real-time invoice reporting for large businesses since 2017. |
| 🇺🇦 UkraineFull guide | 20% | Ukraine operates a mandatory electronic VAT administration system — the Electronic Administration of VAT (ЕРП — електронне адміністрування ПДВ) — through the State Tax Service (ДПС). Tax invoices are registered in the Single Register of Tax Invoices (ЄРПН) electronically with qualified electronic signatures (КЕП). This is functionally a continuous transaction control (CTC) system, though the XML format differs from EU norms. |
| 🇫🇷 FranceFull guide | 20% | France is implementing mandatory B2B e-invoicing through the Plateforme Publique de Facturation (PPF), operated by the French tax authority (DGFiP). The rollout phases in from September 2026 for large businesses, then mid-size (2027) and small (2027–2028). Invoices must be structured (Factur-X / ChorusPro-compatible XML) and also transmitted for status reporting (e-reporting) for domestic B2C and cross-border transactions. B2G e-invoicing via ChorusPro is already mandatory. |
| 🇳🇱 NetherlandsFull guide | 21% | The Netherlands is an early Peppol adopter: B2G e-invoicing via the Peppol network has been mandatory for central government since 2019. The Netherlands is preparing a broader B2B e-invoicing mandate, expected to follow the EU ViDA framework (DAC7 successor). No mandatory B2B CTC yet, but the infrastructure and Peppol access points are well established. |
| 🇧🇪 BelgiumFull guide | 21% | Belgium mandates structured B2B e-invoicing from 1 January 2026 under the law of 16 March 2024. Invoices must conform to the European Norm EN 16931 (Peppol BIS Billing 3.0). The roll-out is phased: large businesses first (established companies with turnover > €8 million, from 1 January 2026), then all other Belgian VAT-registered businesses by 1 January 2027. E-reporting of domestic B2C and cross-border transactions follows the same timeline. This brings Belgium to a full continuous transaction control (CTC) regime alongside Italy and Spain. |
| 🇦🇹 AustriaFull guide | 20% | Austria is introducing mandatory B2B e-invoicing (e-Rechnung) via the USP (Unternehmensserviceportal), following Germany's 2025 model and the EU ViDA framework. The roll-out phases in from 2026 for large businesses and progressively for all. Invoices must conform to EN 16931 (e.g., XRechnung, ZUGFeRD-compatible). The mandate is on structured invoice issuance and status reporting — bringing Austria toward a continuous transaction control (CTC) regime alongside Germany and Belgium. |
| 🇵🇱 PolandFull guide | 23% | Poland operates the Krajowy System e-Faktur (KSeF) — a continuous transaction control (CTC) system that becomes mandatory from February 2026 for large businesses (turnover > zł200 million), and progressively for all VAT-registered businesses within the year. Every B2B invoice must be issued as structured XML (FA_VAT schema), transmitted to KSeF before delivery, with a unique KSeF number returned in real-time. This is one of the strictest CTC regimes in the EU, alongside Italy's SDI. |
| 🇧🇬 BulgariaFull guide | 20% | Bulgaria operates mandatory e-invoicing through the MIS (Information Exchange System / Система за обмен на информация) — a continuous transaction control (CTC) mechanism operated by the National Revenue Agency (НАП). Since 2023, e-invoicing is mandatory for transactions with the state, B2G, and taxable persons under specific schemes. Coverage is being progressively expanded. The format is structured XML (Bulgarian e-invoice standard, Peppol-compatible trajectory). Bulgaria is one of the EU jurisdictions moving fastest toward full CTC. |
| 🇩🇰 DenmarkFull guide | 25% | Denmark has the longest-running mandatory B2G e-invoicing regime in the EU (since 2005). All public-sector invoices must be transmitted as structured XML (OIUBL or Peppol BIS 3.0) through the NemHandal / Peppol access point network. B2B e-invoicing is not yet mandated at the national level, but uptake is high because the infrastructure is universal. Denmark is expected to follow the EU ViDA direction for B2B digital reporting. |
| 🇸🇪 SwedenFull guide | 25% | Sweden has mandated B2G e-invoicing since 2008 (originally Svefaktura, now Peppol BIS Billing 3.0). All government agencies require structured XML invoices via the Peppol access point network. B2B e-invoicing is voluntary but Peppol adoption is high among larger businesses. Sweden is expected to follow the EU ViDA direction for broader B2B digital reporting. |
| 🇳🇴 NorwayFull guide | 25% | Norway has mandated B2G e-invoicing in EHF format (built on Peppol BIS Billing 3.0) since 2019, and the Peppol access point infrastructure originated from the Norwegian–Swedish–Danish collaboration. B2B e-invoicing is voluntary but uptake is high, especially among larger businesses and supply chains. Norway closely follows EU ViDA developments through the EEA. |
| 🇫🇮 FinlandFull guide | 25.5% | Finland has mandated B2G e-invoicing (originally Finvoice, now Peppol BIS Billing 3.0) since 2010. The Suomi.fi invoicing router routes all public-sector invoices. B2B e-invoicing is voluntary but adoption is among the highest in the EU (>90% of invoices). Finland is expected to follow the EU ViDA direction for broader digital reporting. |
| 🇪🇪 EstoniaFull guide | 22% | Estonia has mandated B2B e-invoicing since 1 July 2019 — one of the earliest such mandates in the EU. Any business receiving a structured e-invoice may demand one from its supplier. The Estonian e-invoicing portal (arved.eesti.ee) handles B2G, and Peppol access points handle cross-border structured invoices. Estonia is fully aligned with the EU ViDA direction. |
| 🇱🇻 LatviaFull guide | 21% | Latvia mandated B2G e-invoicing in 2019 (EU Directive 2014/55/EU), requiring structured invoices via the SRS e-invoicing portal or a certified EDI access point. Since 2023, requirements have been expanding toward broader B2B digital reporting. Latvia is expected to follow the EU ViDA direction for a comprehensive CTC regime. |
| 🇱🇹 LithuaniaFull guide | 21% | Lithuania does not yet mandate a full B2B / B2G continuous transaction control (CTC) e-invoicing regime in the strict sense, but the i.SAF system (operational since 2024) achieves similar transparency by requiring near-real-time invoice-level data submission. Lithuania is expected to follow the EU ViDA direction for structured e-invoicing. Peppol access points are available for cross-border structured invoices. |
| 🇵🇹 PortugalFull guide | 23% | Mandatory B2G e-invoicing through the AT portal has been in force since 2024 (Portaria 195/2024), covering all public-sector suppliers. The certified-invoicing-software requirement (since 2013) already functions as a real-time CTC layer for the private sector. Expansion of structured B2B e-invoicing through the AT e-invoice portal is underway, aligning with the EU ViDA direction. |
| 🇨🇿 Czech RepublicFull guide | 21% | The Czech National e-Invoice System (IS EFA / Národní elektronický fakturační systém) went live in 2024 and is mandatory for B2G invoicing. A broader B2B e-invoicing mandate is under preparation and is expected to align with the EU ViDA digital reporting framework, with phased rollout anticipated from 2026–2027. |
| 🇷🇴 RomaniaFull guide | 19% | The RO e-Invoice (e-Factura) platform is mandatory for B2B transactions as of 2024 — a full continuous transaction control (CTC) regime operated by ANAF. B2G e-invoicing was already mandatory from 2022. Romania is one of the few EU countries with an enforced B2B CTC mandate, ahead of the EU ViDA timeline. |
| 🇭🇺 HungaryFull guide | 27% | Hungary operates the Online Invoice (Online Számla) system — mandatory real-time invoice reporting to NAV since 2018, extended in 2021 to cover essentially all B2B invoices regardless of value. This is a continuous transaction control (CTC) regime and predates every other EU CTC mandate. NAV also operates an e-invoice (elektronikus számla) requirement for specific sectors. Hungary is ahead of the EU ViDA timeline. |
| 🇸🇰 SlovakiaFull guide | 23% | The IS EFA (Informačný systém elektronického fakturácie) project is under development, with a planned B2G e-invoicing mandate followed by phased B2B rollout. As of 2025, structured e-invoicing is not yet mandatory for the private sector — but the JPK_V7 audit-file reporting already transmits detailed transaction data to the Finančná správa, functioning as a near-real-time reporting layer. Full CTC is expected to follow the EU ViDA timeline. |
| 🇭🇷 CroatiaFull guide | 25% | The eRačun platform has been mandatory for B2G e-invoicing since 2019 — based on Peppol / UBL 2.1 and integrated with the EU CEF e-invoicing building block. A B2B e-invoicing mandate is planned, aligned with the EU ViDA digital reporting framework, and is expected to phase in from 2026–2027. |
| 🇸🇮 SloveniaFull guide | 22% | Mandatory B2G e-invoicing via the eSlog 2.0 XML format has been in force since Slovenia transposed Directive 2014/55/EU. Slovenia is a Peppol participant. A B2B e-invoicing mandate is under preparation, aligned with the EU ViDA digital reporting framework, with phased rollout expected from 2026–2027. |
Method
Every figure in this dataset is compiled from the public guidance of the jurisdiction's tax authority. The regulation names and rates are quoted verbatim on each country guide, so any number here can be checked against its source.
Rates, thresholds and mandates change. The dataset is a snapshot dated August 14, 2026. Verify against the tax authority before relying on any figure for filing.
This dataset is informational and is not tax, legal or accounting advice. Nika is not a tax-filing tool. Its job is keeping invoice data accurate and on time so your accountant's filing work is clean.
Cite this
Nika (hirenika.com). VAT & E-Invoicing Compliance Dataset, version 2026.1, 2026-08-14. https://hirenika.com/compliance/data