With the increasing digitization of the business world, efforts to standardize and automate invoicing processes are also progressing. In Belgium, France, and Spain in particular, there have been significant developments in recent weeks regarding the introduction or adaptation of mandatory eInvoicing formats. This article provides an overview of the current status in these three countries.

Belgium to make eInvoicing via Peppol mandatory for companies from 2026

Belgium plans to make the use of structured electronic invoices mandatory for almost all B2B transactions from January 1, 2026. These will preferably be exchanged in Peppol BIS format via the Peppol network. Companies that continue to send PDF invoices by email will no longer comply with legal requirements.

The regulation affects all VAT-registered companies, including local subsidiaries of foreign companies. Companies should prepare for this change in good time and adapt their systems accordingly.

France presents new timetable for mandatory eInvoicing

France has adjusted its plans for the introduction of mandatory e-invoicing and set new deadlines.

Note: The proposal, which had already been passed by the French Senate in April 2025 and provided for a one-year postponement, has since been withdrawn. The original plan therefore remains in place. More on this in the update below.

According to the 2024 budget law, the following deadlines currently apply:

• From September 1, 2026: All companies must be able to receive electronic invoices.
• From September 1, 2026: Large companies are required to send electronic invoices.
• From September 1, 2027: This obligation will then also apply to small and medium-sized enterprises.

This gradual introduction is intended to give companies sufficient time to prepare their systems for the new requirements and ensure that their processes are compatible with the legal requirements.

Spain pushes ahead with eInvoicing law – but the 2026 start date is “shaky”

Spain is working intensively on the introduction of electronic invoicing as part of the “Crea y Crece” law. Implementation is planned in two phases:

• Phase 1: Companies with annual revenues of more than €8 million must convert their systems to electronic invoicing within 12 months of the relevant regulation being passed.
• Phase 2: For all other companies, the deadline is 24 months after the regulation is passed.

These deadlines will only start to run once the technical specifications have been officially published. As these specifications have not yet been published, the start date originally planned for 2026 is uncertain. Companies should nevertheless proactively review their systems and processes to be prepared when the regulation comes into force.

In addition, Spain has introduced requirements for invoicing systems with Royal Decree 1007/2023 to ensure the standardization and integrity of invoice data. These measures aim to promote digitization and combat tax fraud.

Companies should therefore not only keep an eye on the introduction of electronic invoicing, but also ensure that their systems comply with the new legal requirements.

What does this mean for you?

Developments in Belgium, France, and Spain show that the digitization of invoicing in Europe is continuing to accelerate. While Belgium is moving forward with a clear timetable, France is postponing the start date and Spain is struggling with the publication of technical specifications. Companies that operate internationally should keep a close eye on these developments and adapt their systems at an early stage.

Updates

Strategy change in France

Mandatory eInvoicing will (only) come into effect in September 2026 – without a public portal, but with a stronger role for eInvoicing providers

After intensive discussions and calls for another postponement, the French parliament has now confirmed that the mandatory introduction of B2B eInvoicing and B2C e-reporting will start as planned in September 2026. A corresponding request for postponement was rejected. France is thus sending a clear signal for the digital transformation of accounting and tax processes.

For companies, this means that from September 1, 2026, large and medium-sized businesses will be required to receive and send electronic invoices and forward the transaction data they contain to the tax authorities via digital reporting channels. Small businesses are expected to follow a year later, i.e., from September 2027, with an optional extension of the transition phase until the end of 2027.

Public eInvoicing portal not happening after all

It is particularly noteworthy that France is deviating from its originally planned model of a free public portal. Instead, all digital invoicing will be handled via certified private platforms – known as PDPs (Plateformes de dématérialisation partenaires). Currently, just under 90 providers (including, of course, those from the TRAFFIQX network) are registered and must undergo rigorous interoperability testing by the end of 2025.

According to the French government, these platforms will also be responsible for converting structured invoice formats such as UBL, CII, and Factur-X in the future and forwarding the relevant data to the tax authorities.

The use of structured formats will become mandatory, although PDF-based invoices will still be accepted during the introductory phase until 2027, provided they are processed automatically by the PDP and adapted to the applicable standards.

Unlike in Germany, non-compliance in France will actually be punished: Violations of the reporting obligation will result in penalties of up to €15 per incorrectly submitted invoice, up to a maximum of €15,000 per year.

Spain postpones introduction of “verified invoicing” (VERI*FACTU) until 2026

In Spain, too, the legal requirements for electronic invoicing have been revised once again. The introduction of the new system for digitally verified invoicing – known as VERI*FACTU – will now be phased in gradually from 2026:

• From January 1, 2026, the requirement will apply to companies subject to corporate income tax (usually corporations).
• From July 1, 2026, all other taxable persons, including self-employed persons and smaller businesses, will follow.

The central component of the new system is the SIF (Sistema Informático de Facturación) regulation, which regulates the technical requirements for invoicing software and ERP systems. In future, every invoice must be provided with a unique digital hash, a time stamp and a QR code that enables the customer to verify it. In addition, all invoice data must be digitally archived in a defined format and transmitted to the tax authorities on request. Direct reporting to the AEAT (Agencia Tributaria) remains optional but possible.

Companies that already participate in the Spanish system for immediate reporting of VAT data (SII – Suministro Inmediato de Información) are exempt from the new obligation to use VERI*FACTU. The legislator justifies this on the grounds that the SII system already meets the required traceability and transparency requirements.

The Spanish tax authorities have also announced that they will provide a free, voluntary eInvoicing platform to help companies comply with the new regulations. This platform is expected to be made available before the official launch of the VERI*FACTU requirement.