The importance of fact sheets for the EU internal market
The new Country Factsheets are not merely an update of the existing collection of information, in line with the EU's vision. Rather, they are intended to provide, for the first time, a complete and detailed overview of the legal and technical framework in all 27 EU Member States and several other European countries.
Each fact sheet highlights not only the current national implementation of the eInvoicing Directive 2014/55/EU, but also the specific features and future plans of each country. The focus is particularly on the mandatory use of eInvoices in business transactions.
"For eInvoices within the meaning of Section 14 (1) sentences 3 and 6 of the German VAT Act (UStG), it is sufficient to retain only the structured part and to comply with the requirements of this letter. The human-readable data part of a hybrid eInvoice (e.g., the PDF part of a ZUGFeRD invoice) only needs to be retained if it contains additional or deviating information that is relevant for taxation (e.g., accounting notes)."
What's new in the 2025 fact sheets?
Compared to previous years, the fact sheets have been fundamentally restructured. Particularly noteworthy is the clear division into a summary overview (“Quick Insights”) and a forward-looking section on the planned next steps (“Next Steps”).
In addition, the scope of information has been expanded: In addition to the public sector (B2G), the focus is now also on B2B and B2C processes.
The topics covered in the fact sheets:
- Real-time VAT reporting,
- sustainability requirements, and
- the role of national and international platforms (e.g., Peppol)
are being consistently considered in every country for the first time.
Where possible, the information in the fact sheets has been confirmed by the respective national authorities. This provides additional certainty and relevance.
What specific information do the fact sheets provide?
The new eInvoicing fact sheets cover the following core areas for each country:
- Legal framework and status of implementation of the EU Directive
- Status of e-invoicing requirements in the B2G, B2B, and B2C segments
- Technical standards, formats used (e.g., EN 16931, CIUS), and platforms (such as Peppol)
- Special requirements, such as real-time VAT reporting or sustainability
- Information on relevant national contact points, systems, and providers
- Summary assessments of current developments and planned legislative changes
This comprehensive documentation is intended to help European companies set the right priorities when digitizing their invoicing processes.
With the publication of the new eInvoicing Country Factsheets, the EU Commission is finally attempting to shed some more light and provide guidance on the dynamic environment surrounding digital invoicing. The relatively clear structure, significantly expanded information content, and emphasis on future development steps make the factsheets a welcome tool for anyone who is heavily involved in the digitization of business processes.