Starting February 2, 2026, mandatory e-invoicing will apply to business-to-business (B2B) transactions as well as transactions with businesses in non-EU countries. For sales to EU businesses, e-invoicing will remain optional.
Implementation Timeline:
- Phase A (large enterprises, revenue > €1M in fiscal year 2023)
Start date: 02/02/2026
Transition period: 02/02/2026 – 31/03/2026 - Phase B (all other enterprises)
Start date: 01/10/2026
Transition period: 01/10/2026 – 31/12/2026
Early Adoption Incentives:
Businesses that adopt e-invoicing two months earlier than the official deadlines (by 01/12/2025 for Phase A and by 03/08/2026 for Phase B) will benefit from:
- Full and 100% accelerated depreciation of expenses for technical equipment and software in the year of purchase.
- 100% increase in deductible expenses related to the issuance, transmission, and electronic archiving of e-invoices for the first 12 months.
Benefits:
- Reduction of VAT loss and limitation of fraudulent invoices.
- Simplified submission of VAT and E3 returns through the myDATA platform.
- Lower costs, fewer errors, and increased business competitiveness.