Who runs e-invoicing in France?
DGFiP became France's Peppol Authority on 8 July 2025, giving it oversight of both the B2B mandate and the Peppol network.
France splits responsibility for its B2B e-invoicing mandate between two organisations. DGFiP (Direction Generale des Finances Publiques) is the tax authority that supervises the 2026 B2B mandate and sets the fiscal rules that all participants must follow. On 8 July 2025 DGFiP also became France's Peppol Authority, giving it direct oversight of the Peppol network within French borders.
AIFE (Agence pour l'Informatique Financiere de l'Etat) is the technical arm. AIFE builds and operates the Portail Public de Facturation (PPF), the government's own invoicing platform. The PPF sits at the centre of France's 5-corner model: businesses can exchange invoices through the PPF directly or through privately accredited platforms (PDPs), but every transaction must be reported to the PPF for tax purposes.
For a full breakdown of deadlines and technical requirements, see the France country page and the France e-invoicing guide.
Who runs e-invoicing in Germany?
KoSIT (Koordinierungsstelle fur IT-Standards) is the German federal body responsible for IT standardisation. It maintains the XRechnung standard - Germany's national e-invoicing format - and acts as the country's Peppol Authority. KoSIT also coordinates closely with FeRD (Forum elektronische Rechnung Deutschland), the industry body behind the ZUGFeRD hybrid format that combines structured data with a human-readable PDF.
Germany's B2B mandate is being phased in over several years. Since 1 January 2025, every business must be able to receive structured e-invoices. Mandatory sending follows in stages through 2027 and 2028, with thresholds based on annual turnover. The government has not yet confirmed whether it will operate a central clearance platform or rely on decentralised exchange.
Track Germany's rollout on the country page or read the Germany e-invoicing guide.
Who runs e-invoicing in Italy?
Agenzia delle Entrate is Italy's tax authority and the operator of the SDI (Sistema di Interscambio), the government clearance platform through which every domestic invoice must pass. Italy made B2B e-invoicing mandatory in January 2019, making it the longest-running domestic mandate in Europe. The SDI validates each invoice before delivering it to the buyer, giving the tax authority real-time visibility of every transaction.
AgID (Agenzia per l'Italia Digitale) serves as Italy's Peppol Authority and is responsible for the country's broader digital agenda. While AgID does not handle tax compliance directly, it governs the interoperability standards that Italian service providers must meet when exchanging invoices across the Peppol network, particularly for cross-border B2G transactions.
See the Italy country page and the Italy e-invoicing guide for technical details on the SDI and supported formats.
Who runs e-invoicing in the Nordics and Benelux?
The Nordic and Benelux countries were early adopters of Peppol-based e-invoicing, and each has its own Peppol Authority. In Belgium, BOSA (Federal Public Service Policy and Support) acts as the Peppol Authority while SPF Finances handles tax enforcement. Belgium's B2B mandate took effect in January 2026, requiring Peppol BIS 3.0 for structured invoices. Norway was the first country in the world to mandate Peppol for B2G back in 2013; its Peppol Authority is Skattedirektoratet (the Norwegian Tax Administration), and a B2B obligation is expected from 2027.
In Denmark, ERST (the Danish Business Authority) is the Peppol Authority and is preparing the transition to Nemhandel BIS 4. Finland splits duties between Valtiokonttori (State Treasury), which serves as Peppol Authority, and Verohallinto (Finnish Tax Administration), which oversees compliance. The Netherlands assigns Peppol Authority status to NPA (Netherlands Peppol Authority). Sweden relies on DIGG (Agency for Digital Government) together with SFTI (Single Face To Industry) for Peppol governance and procurement standards.
Country-specific details are available for Belgium, Norway, Denmark, Netherlands, Sweden, and Finland.
Who runs e-invoicing in Southern and Eastern Europe?
Southern Europe is moving quickly. In Spain, AEAT (Agencia Estatal de Administracion Tributaria) oversees the Veri*Factu real-time reporting system and is preparing a full B2B mandate with UBL as the target format. Greece relies on AADE (Independent Authority for Public Revenue), which operates the myDATA reporting platform; a B2B e-invoicing mandate is scheduled for March 2026. Portugal's Peppol Authority is eSPap (Entidade de Servicos Partilhados da Administracao Publica), which manages the country's public procurement e-invoicing requirements.
In Eastern Europe, Romania has moved aggressively. ANAF (Agentia Nationala de Administrare Fiscala) and the Ministerul Finantelor (Ministry of Finance) jointly operate RO e-Factura, the national clearance platform. Croatia's mandate, effective January 2026, is overseen by the Ministarstvo Financija (Ministry of Finance) with technical support from FINA (Financial Agency); it covers B2G, B2B, and B2C transactions. Austria's BMF (Bundesministerium fur Finanzen) supervises e-invoicing standards, primarily for B2G.
Explore each country in detail: Spain, Greece, Portugal, Romania, Croatia, and Austria.
Who runs e-invoicing in the UK?
HMRC (HM Revenue & Customs) is the sole tax authority responsible for e-invoicing policy in the United Kingdom. In late 2025, HMRC announced plans for a B2B e-invoicing obligation targeting 2029, though detailed technical specifications have not yet been published. The announcement signals that the UK intends to follow the broader global trend toward structured, machine-readable invoicing even outside the EU framework.
On the public-sector side, the NHS (National Health Service) already mandates e-invoicing for its suppliers through Peppol-based channels, making it one of the largest B2G e-invoicing programmes in the country. Post-Brexit, the UK is not bound by ViDA, but HMRC has indicated it is closely monitoring the EU's progress and may align on format standards where practical.
For the latest updates, see the UK country page and the UK e-invoicing guide.
What about the Middle East and Israel?
The UAE Ministry of Finance is leading the country's e-invoicing programme, with a phased rollout planned for 2026-2027. The UAE's approach draws on both the Peppol framework and regional CTC (Continuous Transaction Controls) patterns seen in Saudi Arabia. Technical details are still being finalised, but early indications point to a decentralised model with government reporting requirements layered on top.
In Israel, the Israel Tax Authority (Rashut HaMisim) operates a clearance model that requires invoices above a certain threshold to receive a tax authority allocation number before they are considered valid. Throughout 2026, Israel is progressively lowering that threshold to bring a larger share of transactions under the clearance regime, eventually covering invoices of all values.
Read more on the UAE country page and the UAE e-invoicing guide, or see the Israel country page.
What role does the European Commission play?
The European Commission sets the overarching legal and technical framework that individual member states build on. Its Digital Building Blocks programme manages the eDelivery infrastructure - the transport layer that underpins Peppol across Europe. In 2014, the Commission issued Directive 2014/55/EU, which required all EU public-sector bodies to accept e-invoices in the EN 16931 format. That directive was the starting gun for the wave of B2G mandates that followed.
The Commission's most significant recent action is the adoption of ViDA (VAT in the Digital Age) on 11 March 2025. ViDA mandates structured e-invoicing for all intra-EU B2B transactions from July 2030, with real-time digital reporting to follow. It also requires member states that already have domestic e-invoicing systems - such as Italy and Poland - to align those systems with the ViDA standard by 2035.
ViDA does not replace national authorities; instead it creates a common baseline. Each country's tax authority and Peppol Authority remain responsible for domestic enforcement, but the formats, timelines, and reporting obligations will increasingly converge. For a broader view of mandate status across all countries, visit the overview page.
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