Navigating Urgent E-Invoicing Mandates: November 2025 Regulatory Alert

November saw a wave of developments across Europe and EMEA, with new e-invoicing mandates announced, significant changes to upcoming requirements, and important clarifications to existing frameworks. Below, we spotlight the most impactful updates and offer practical guidance to help organizations prepare for what’s next.

New E-Invoicing Mandates

THE UK government has confirmed the introduction of a mandatory e-invoicing regime for all VAT invoices starting in April 2029. This marks a shift from the current voluntary landscape to a standardized national approach. Stakeholder engagement begins in January 2026, with a detailed roadmap to follow in Budget 2026. Businesses are urged to start assessing their systems and processes now to ensure future compliance.

IRELAND announced a phased rollout of B2B e-invoicing mandate, aligned with the EU ViDA initiative: November 2028 for large corporates, November 2029 for businesses engaged in cross-border trade, and July 2030 for all cross-border EU B2B transactions.  

SLOVENIA’s National Assembly has adopted a law mandating electronic invoicing for all B2B transactions from 1 January 2028, aligning with the EU’s VAT in the Digital Age (ViDA) initiative. Structured XML invoices will be required, and paper invoices will no longer be accepted for B2B. Decentralized exchange via Peppol and other networks is supported.

Changes to Upcoming Mandates

POLAND is moving forward with its KSeF (National E-Invoicing System) rollout. Large taxpayers must comply from 1 February 2026, with all others following from 1 April 2026. November brought several technical updates:  

• A new API and demo/test environments for integration  
• Revised JPK_VAT and warehouse record structures  
• Updated QR code standards

Businesses should begin integration testing, update ERP/accounting systems, and ensure compliance with the latest KSeF requirements.

FRANCE reaffirmed its e-invoicing mandate rollout schedule—no postponements are foreseen. The certified platform model is confirmed, with significant penalties for errors and non-compliance. Key November updates include:  

• POS system certification deadline set for 1 September 2026  
• PPF (Public Billing Portal) testing to be completed by 14 January 2026

Businesses must certify POS systems, register with approved platforms, and monitor technical updates closely.

PORTUGAL’s Parliament approved an extension for the validity of PDF invoices until 31 December 2026. From 1 January 2027, all non-EDI invoices (including PDFs) must carry a Qualified Electronic Signature (QES) to be valid for VAT purposes. The first mandatory annual SAF-T accounting file (covering FY 2026) is now due in 2028, giving companies more time to adapt.

Changes to Existing E-Invoicing Mandates

GERMANY clarified requirements for its domestic B2B e-invoicing mandate, in force since 1 January 2025 with a transition period until 31 December 2027. Only structured e-invoices compliant with EN 16931 are valid, and all businesses must be able to receive such invoices. Validation and error handling rules have been updated, and archiving requirements reinforced.

BELGIUM reaffirmed that all invoices issued from 1 January 2026 must be structured for electronic invoicing. The Hermes platform will be decommissioned, and businesses must migrate to Peppol or other compliant solutions.

DENMARK published new validation rules for B2G e-invoicing, effective 27 November 2025, and is finalizing SAF-T 2.0 for digital accounting. Businesses should update validation processes and prepare for the new SAF-T requirements.

SPAIN announced a one-year delay to the Verifactu requirement, now starting 1 January 2027 for large taxpayers and 1 July 2027 for SMEs and self-employed workers. A free invoicing application has also been launched to support compliance.

GREECE introduced mandatory IRIS payments at POS from 1 December 2025 and new e-reporting requirements for heating oil transactions. The digital dispatch and inventory reporting framework has also been extended.

CROATIA set a deadline of 31 December 2025 for confirming e-invoicing intermediaries, with an expanded fiscalization framework and a B2B mandate coming in 2026.

What These Changes Mean for Your Business

For organizations looking to do business across borders, proactive compliance goes far beyond risk mitigation. The risks of inaction can impact your bottom line. Non-compliance can lead to blocked invoices, delayed collections, denied VAT deductions, financial penalties, and even suspension of business operations in some jurisdictions.  

Organizations that invest early in robust e-invoicing solutions consistently report:

• Improved system integration and data accuracy, with 8 in 10 large enterprises expecting tangible efficiency gains within two years of implementation
• Enhanced cash flow and reduced administrative burden, as automation streamlines invoice processing and reduces manual errors.
• Greater agility to adapt to new e-invoicing mandates, mergers, or market expansions, thanks to scalable, centralized platforms that support multiple countries and models.  
• Stronger data security and audit trails, meeting both local and international standards.

Contact us to learn how Vertex can help you navigate complex tax compliance requirements globally.