In the first part of this blog series, Enes Sarioglu walks through what e-invoicing means in practice, the challenges facing AP teams currently, and operational benefits. Read on to learn more about what finance teams should focus on as e-invoicing mandates continue to expand, an overview of current e-invoicing requirements across EMEA, and next steps for finance leaders.
What finance leaders should focus on now when considering future e-invoicing mandates
Preparing for e-invoicing doesn’t necessarily require immediate implementation in every country. But it does require strategic planning. These three areas are particularly important:
- Stay ahead of regulatory changes: E-invoicing mandates evolve quickly. Finance teams should monitor new regulations, format updates, and rollout timelines across the countries where they operate.
- Ensure systems can support structured invoicing: Organizations should verify that their financial systems can handle structured invoice formats and adapt when standards evolve.
- Align with trading partners: Because e-invoicing involves both buyers and suppliers, businesses must understand how their key partners exchange invoices to be ready—whether through Peppol, national platforms, or other mechanisms.
These steps help organizations move from reactive compliance to proactive readiness.
The e-invoicing landscape in EMEA
Across Europe, the shift toward structured e-invoicing is accelerating. While the goal is broadly the same—greater transparency, automation, and VAT compliance—the way countries implement mandates varies significantly.
Most European initiatives build on the EN 16931 e-invoicing standard, which defines the structure of a compliant electronic invoice and ensures interoperability between different systems across the EU.
However, each country introduces its own formats, timelines, and rollout strategies. For finance teams operating across multiple jurisdictions, understanding these differences is essential. Below is a snapshot of how several key European markets are approaching e-invoicing:
Belgium
Belgium is one of the latest European markets to introduce mandatory B2B e-invoicing. As of January 2026, VAT-registered businesses are required to exchange invoices electronically using structured formats compliant with the European standard.
The mandate primarily relies on the Peppol BIS format, exchanged through the Peppol network, which enables secure system-to-system invoice delivery between trading partners.
Belgium had already required e-invoicing for many public sector transactions (B2G), and the 2026 mandate extends structured invoicing requirements to domestic business-to-business transactions.
The objective is to improve tax transparency, reduce VAT fraud, and streamline administrative processes for companies operating in Belgium.
Netherlands
The Netherlands has been an early adopter of e-invoicing, particularly within the public sector.
Suppliers invoicing Dutch government entities must send invoices in Peppol-compatible formats, ensuring authenticity, integrity, and readability of invoice data.
For B2B transactions, structured e-invoicing remains voluntary and typically requires agreement between the buyer and supplier. Despite this, Peppol adoption is widespread, making the Netherlands one of the more mature e-invoicing environments in Europe.
Germany
Germany is introducing e-invoicing through a phased rollout model, giving businesses time to adapt their systems and processes.
Beginning in January 2025, companies must be able to receive structured electronic invoices that comply with the EN 16931 European standard.
The obligation to issue structured invoices will follow gradually based on company size:
- 2025–2026: Companies must be able to receive structured e-invoices.
- 2027: Mandatory issuance begins for companies with annual turnover above €800,000.
- 2028: Structured e-invoicing becomes mandatory for all B2B transactions.
Germany supports formats such as XRechnung and ZUGFeRD, both of which follow the European EN 16931 framework but implement national specifications.
Because of this phased approach, many companies will operate for several years in transition environments where structured invoices and traditional formats coexist.
France
France is implementing one of the most comprehensive e-invoicing frameworks in Europe.
Mandatory B2B e-invoicing is scheduled to begin September 2026, with phased adoption depending on company size.
Unlike countries that rely on a single standard format, France recognizes several structured formats including UBL, CII, and Factur-X, and requires invoices to be exchanged through certified platforms connected to government infrastructure.
In addition to e-invoicing, France is also introducing electronic transaction reporting, meaning certain invoice data must be transmitted to authorities for tax monitoring purposes.
A common pattern across Europe
Although each country follows its own approach, several patterns are emerging across EMEA:
- Structured invoice formats are becoming standard.
- Mandates are often introduced in phases.
- Different formats coexist.
- Transition periods are common, where companies must support multiple invoice models simultaneously.
For finance teams operating across borders, e-invoicing strategy increasingly requires understanding multiple regulatory frameworks.
Our perspective on e-invoicing at Charted
At Charted, we see e-invoicing as part of a broader shift in how finance systems operate.
As regulations expand across Europe, invoicing is increasingly moving away from document-based workflows toward structured financial data exchanged directly between systems.
For finance teams, this raises an important architectural question: How should the structured invoicing fit into the core financial workflow?
Rather than treating e-invoicing as a separate compliance tool, many organizations are beginning to integrate it more closely with their core finance platform so that invoice data flows naturally into accounts payable, reporting, and reconciliation processes.
As Charted continues expanding across EMEA, our focus is on supporting structured invoicing in a way that aligns with those core financial workflows and can evolve as new mandates emerge.
Belgium’s 2026 mandate provides a clear starting point, but the broader goal is ensuring finance teams can adapt as additional regulations develop across the region.
Preparing for what comes next with e-invoicing
E-invoicing is becoming a standard part of financial operations in Europe.
For finance leaders, the most important steps today are:
- Understand how mandates work in the countries you operate in.
- Prepare systems to support structured e-invoice formats.
- Avoid last-minute decisions when deadlines approach.
- Design invoicing processes that can evolve as regulations change.
Organizations that treat e-invoicing as part of their financial infrastructure—rather than a compliance project—will be best positioned as adoption continues to expand.
