Electronic Billing

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This page presents a description of the rules and solutions for electronic invoicing (e-invoicing, e-billing) and VAT Real-Time Reporting.

The laws, rules, and solutions to read, generate and/or send e-invoice depends on your country...so you must you MUST check with your Accountant / book keeper or your laywer that following solutions comply with local laws and business needs.

If your country is not in this list feel free to

• add relevant information
• test or ask for support from following module developers

• develop your own interface module and publish it on any git source repository or packaged as a zip (for the price of your choice) on dolistore.com or

• clone any of the free solutions develop your own interface

Dolibarr support

Country	Format	Module	Peppol access point providers or country specific platforms	Notes
	Peppol	Peppol XML / UBL	e-invoiceScrada(Belgium), IOPOLE(France)	Module generates Peppol XML / BIS Billing format invoices valid in Europe
France, Belgium *	Peppol	Peppol Storecove	Storecove	*Citation needed for supported countries except France and Belgium
Colombia	UBL 2.1	Factura Electronica Colombia DIAN		Not got enough feedback to know it this module is still valid.
Colombia	UBL 2.1	https://nortserver.com/dolibarr.php
France, Germany	FacturX	FacturX		This module, or a modified or Dolibarrized version of the module will be integrated as standard in a future version of Dolibarr.
France		Demat 4 Dolibarr	Chorus-Pro	The module requires a subscription to be operational
Greece		Dolibarr-mydata	myDATA	VAT Real-Time Reporting only
Italy	FatturaPA	Fatturazione elettronica & Professionisti Smart
Italy	FatturaPA	Fatture Elettroniche ITA
Mexico	CFDI XML	cfdixml
Mexico	CFDI XML	Mexico CFDI
Spain	FacturaE	2FacturaE
Spain		VeriFactu	VeriFactu	compliance with the Spanish Antifraud Law
Spain		Ley antifraude	VeriFactu	compliance with the Spanish Antifraud Law

Belgium (Peppol BIS Billing 3.0)

Format

The electronic invoice format in Belgium is Peppol BIS Billing 3.0, which uses the UBL structure defined by the OASIS organization: https://docs.oasis-open.org/ubl/

Here are some links about this format:

• https://peppol.eu/
• https://docs.peppol.eu/poacc/billing/3.0/

Timeline

The Belgian parliament approved the law implementing mandatory domestic B2B eInvoicing in Belgium as from 1 January 2026

Legislation and current status

https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Belgium

• B2G: Yes
• B2B: Not yet
• B2C: No
• VAT Real-Time Reporting: Not yet

Colombia

Format

UBL V2.1

Dolibarr support

An old module is available here: https://www.dolistore.com/product.php?id=1205&title=factura-electronica-colombia-dian&l=en We have not got enough feedback to know it this module is still valid.

Croatia

Format

Compliant with the European standard (EN 16931)

Timeline

There are no current Business-to-Business (B2B) or Business-to-Consumer (B2C) eInvoicing mandates. However, a B2B mandate is under public consultation and is expected to take effect on 1 January 2026. Near real-time reporting is expected to begin in 2026.

Legislation and current status

https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Croatia

• B2G: Yes
• B2B: No
• B2C: No
• VAT Real-Time Reporting: No

Denmark

Format

Peppol BIS 3.0 and OIOUBL 3.0

Timeline

No mandate for B2B einvoicing yet, but under the 2022 Bookkeeping Act, businesses must ensure their systems are capable of sending and receiving eInvoices, including through Peppol and NemHandel

Legislation and current status

https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Denmark

• B2G: Yes
• B2B: No
• B2C: No
• VAT Real-Time Reporting: No

Estonia

Format

Peppol

Timeline

Since 1 July 2025 all accounting entities registered as e-invoice recipients in the commercial register are entitled to receive e-invoices by default.

Legislation and current status

https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Estonia

• B2G: Yes
• B2B: Yes
• B2C: No
• VAT Real-Time Reporting: No

Finland

Format

UBL 2.1 and Cross-Industry Invoice (CII)^[3] or national formats such as Finvoice 3.0 and TEAPPSXML 3.0 (provided their compliance with the European Standard) or Peppol BIS Billing 3.0.

Timeline

There is no business-to-business (B2B) mandate.

However, under the eInvoicing Act 241/2019, companies with an annual turnover exceeding EUR 10,000 are entitled to request EN-compliant eInvoices from their suppliers.

Legislation and current status

https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Finland

• B2G: Yes
• B2B: Partial
• B2C: No
• VAT Real-Time Reporting: No

France (Factur-X, Peppol BIS Billing 3.0)

Format

The government has specified three types of electronic invoice formats:

• Factur-X, sometimes incorrectly written as FactureX (Hybrid Format PDF A/3 + Structured Data in XML included in the PDF)
• CIUS for Chorus Pro (Cross Industry Invoice (CII))
• Peppol BIS Billing 3.0 (Universal Business Language (UBL) format)

Any of these formats can be used in France. The Dolibarr software has chosen the first format. It is already compatible (see below).

Timeline

Initially, the first deadline was set for January 1, 2024. The schedule was modified at the end of 2023 by the government. It is now as follows:

• From September 1, 2026: Obligation to receive electronic invoices for all businesses.

All companies are required to receive their invoices in electronic format. Only large companies (employing at least 5,000 employees or with a turnover exceeding 1.5 billion euros) and medium-sized companies (employing between 250 and 4,999 employees or with a turnover not exceeding 1.5 billion euros) are required to issue invoices in electronic format.

• From September 1, 2027: All SMEs and micro-enterprises will be required to issue electronic invoices (postponable until December 1, 2027).

Dolibarr support

To generate invoices in the Factum-X format, you need to install the FacturX module available on Dolistore:

• https://www.dolistore.com/fr/crm-gestion-relation-client/1511-FacturX---Facture---lectronique--Chorus----.html

This module, or a modified or Dolibarrized version of the module, will be integrated as standard in a future version of Dolibarr.

Once the document is generated, it must be transmitted to a centralized platform. Sending the invoice directly to your client via email will no longer be possible.

Dolibarr, like any invoicing software, will therefore need to interface with a PDP (private intermediary operator) or the PPF (the state's centralized platform for submitting invoices). This point has not yet been developed because the government platform and specifications for such automatic invoice transfer are not yet ready. The development will be carried out as soon as they are available. See the page GIFF Facture électronique.

Note: France already offers a platform called Chorus-Pro, where it is mandatory to submit invoices in certain cases (e.g., invoices intended for the administration). To interface your Dolibarr with this platform, you need to either submit invoices manually onto this platform, or to use a third-party service for submission directly from Dolibarr, for example by using:

• The Chorus Pro Module - Subscription from EasyaSolution.
• The EDI Chorus Module
• The platform HeyBilly which interfaces with the Chorus APIs and Dolibarr APIs.
• To develop your own code to interface with Chorus, there is a small tuto on the french forum: https://www.dolibarr.fr/forum/t/connexion-api-chorus-pro-environnement-de-test-qualif/46738

Legislation and current status

• https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+France
• B2G: Yes
• B2B: Not yet
• B2C: No
• VAT Real-Time Reporting: Not yet

Germany (Factur-X / ZUGFeRD, Peppol BIS Billing 3.0)

Format

The electronic invoice format in Germany is Factur-X, which is the same as in France. However, its German name, ZUGFeRD, can also be used. This standard involves integrating structured invoice data into an XML file embedded within the PDF A/3 of the invoice. All authorities at federal and national level are mandated to always offer a Peppol transmission if an automated data exchange is provided for the delivery of eInvoices. The XRechnung format being specific to Germany, economic operators should select a provider that is accredited by the German Peppol Authority. This ensures that the service provider conducts Peppol transactions in Germany.

Timeline

• Mandatory issuance of eInvoices for companies with an annual turnover exceeding 800 000, 00 EUR. In 2027
• Mandatory issue of eInvoice for every B2B transaction in 2028

Legislation and current status

• https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Germany (NO VERIFICATION)
• B2G: Yes
• B2B: Not yet
• B2C: No
• VAT Real-Time Reporting: No

Greece (Peppol BIS Billing CIUS 3.0)

Format

The electronic invoice format in Greece is Peppol BIS Billing CIUS 3.0

Timeline

eInvoicing: From 1/7/2025 all companies are required to issue and receive their invoices in electronic format

Digital delivery note: From 1/4/2025 for companies with a turnover exceeding 200000€ and from 1/10/2025 compulsory for all legal entities

Legislation and current status

• https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Greece
• B2G: Yes
• B2B: Not yet
• B2C: No
• VAT Real-Time Reporting: Yes

Ireland

Format

PEPPOL BIS Billing 3.0.

Timeline

No Business-to-Government (B2G) eInvoicing mandate exists, but since June 2019, all public sector entities are required to receive and process structured eInvoices compliant with the European standard (EN 16931)

Legislation and current status

• https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Ireland
• B2G: Yes
• B2B: No
• B2C: No
• VAT Real-Time Reporting: Not yet

Italy (FatturaPA)

Format

The electronic invoice format in Italy is FatturaPA (national XML standard)

Timeline

As of January 2019, eInvoicing is mandatory for B2B and B2C for all Italian operators

Legislation and current status

• https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Italy (NO VERIFICATION)
• https://www.fatturapa.gov.it/en/index.html
• B2G: Yes
• B2B: Yes
• B2C: Yes
• VAT Real-Time Reporting: Yes

Latvia

Format

Compliant with the European standard (EN 16931)

Timeline

eInvoicing starting from 2028

Legislation and current status

• https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Latvia*
• B2G: Yes
• B2B: Not yet
• B2C: No
• VAT Real-Time Reporting: No

Lithuania

Format

Compliant with the European standard (EN 16931)

Timeline

mandatory eInvoicing targeted for 1 January 2028.

Legislation and current status

• https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Lithuania
• B2G: Yes
• B2B: No
• B2C: No
• VAT Real-Time Reporting: No

Luxembourg (Peppol BIS Billing 3.0)

Format

The electronic invoice format in Luxembourg is Peppol BIS Billing 3.0, which must comply with European standard EN 16931-1:2017. Two syntaxes are permitted:

• XML UBL (Universal Business Language) defined in standard ISO/IEC 19845:2015
• XML UN/CEFACT CII (Cross Industry Invoice)

Timeline

There is no business-to-business (B2B) mandate.

Legislation and current status

https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Luxembourg

https://mindigital.gouvernement.lu/en/dossiers/2021/facturation-electronique.html

• B2G: Yes (mandatory since 18 April 2019 or 18 April 2020 for sub-central contracting authorities)
• B2B: No
• B2C: No
• VAT Real-Time Reporting: No

Mexico (CFDIXML)

Format

CFDI XML

Legislation and current status

• B2G: Yes
• B2B: Yes
• B2C: Yes
• VAT Real-Time Reporting: No

Norway

Format

EHF/Peppol BIS Billing 3.0

Timeline

Using Peppol is mandatory for invoices sent to administration

Legislation and current status

• https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Norway
• B2G: Yes
• B2B: No
• B2C: No
• VAT Real-Time Reporting: No

Poland

Format

PEPPOL BIS Billing 3.0.

Timeline

Poland plans to make business-to-business (B2B) e-Invoicing mandatory from 2026.

Legislation and current status

• https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Poland
• B2G: Yes
• B2B: Not yet
• B2C: No
• VAT Real-Time Reporting: Yes

Portugal

Format

OASIS UBL CIUS-PT and CEFACT CII CIUS-PT

Legislation and current status

• https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Portugal
• B2G: Yes
• B2B: No
• B2C: No
• VAT Real-Time Reporting: Yes

Romania

Format

RO_CIUS ensuring alignment with the broader European e-invoicing standard EN 16931.

Legislation and current status

• https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Romania
• B2G: Yes
• B2B: Yes
• B2C: Yes
• VAT Real-Time Reporting: Yes

Slovakia

Format

Peppol BIS 3

Timeline

Slovakia intends to introduce the mandatory B2B e-invoicing. Based on the mandatory e-invoicing, there will be on-line electronic reporting from January 2027, for domestic transactions (transactions with the place of supply within the territory of the Slovakia) and for taxable persons established in Slovakia. Cross-border B2B reporting (for intra EU transactions), based on e-invoicing, is going to be introduced from 1 July 2030.

Legislation and current status

• https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Slovakia
• B2G: Yes
• B2B: Not yet
• B2C: No
• VAT Real-Time Reporting: Not yet

Slovenia

Format

The national e-SLOG standard (version 2.0) is compliant with the EN 16931.

Legislation and current status

• https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Slovenia
• B2G: Yes
• B2B: No
• B2C: No
• VAT Real-Time Reporting: No

Spain (FacturaE - VeriFactu)

Format

The electronic invoice format in Spain is called FacturaE (European standard EN 16931). VeriFactu is the system and network to send and validate invoices.

Timeline

B2B: The Law 18/2022 amendment mandates that all B2B transactions must be conducted using eInvoices. Businesses with annual revenues of EUR 8 million or more must comply within one year, while others have a two-year compliance period but it has not been officially issued yet.

Effective on 1 January 2026, the VERIFACTU system will become mandatory for all companies that are not subject to the SII Reporting mandate. This will require these companies to use certified accounting software and obtain invoice clearance for all their transactions.

Legislation and current status

• https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Spain (NO VERIFICATION)
• B2G: Yes
• B2B: N/A
• B2C: No
• VAT Real-Time Reporting: Yes

Sweden

Format

Peppol BIS Billing 3.0

Timeline

Using Peppol is mandatory for invoices sent to administration

Legislation and current status

• https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Sweden
• B2G: Yes
• B2B: No
• B2C: No
• VAT Real-Time Reporting: No

Switzerland (QR-Bill)

Format

• E-reporting:

Until 2022, Switzerland required invoices to be accompanied by a red payment slip (called BV) and an orange payment slip (called BVR). This is no longer the case. Instead, PDF invoices in Euro or Swiss Francs, which can or must be paid by bank transfer, must include, at the bottom of the page for example, a section containing all the information required for payment by transfer. This is called the QR-Bill or QR-Invoice.

• Complete PDF standard: https://www.six-group.com/dam/download/banking-services/standardization/qr-bill/ig-qr-bill-v2.2-fr.pdf
• More info: https://www.six-group.com/fr/products-services/banking-services/payment-standardization.html
• FAQ: https://www.six-group.com/fr/products-services/banking-services/payment-standardization/downloads-faq/faq.html

Timeline

The "red payment slip" (called BV) and an "orange payment slip" (called BVR) is no more required after 2022.

QR-Bill is expected for PDF invoices in Euro or Swiss Francs, which can or must be paid by bank transfer since the 20th june 2020.

Dolibarr support

To obtain such a section:

• You can install the following module: https://www.dolistore.com/fr/modules/286-SwissBanking.html
• The other option is to activate the experimental option INVOICE_ADD_SWISS_QR_CODE:
  • Setting the value to '1' will generate and print the QR code only.
  • If the option is set to 'bottom', the entire section at the bottom of the invoice will be displayed, but the installation of an external PHP library will be requested at the first generation of the PDF.

Legislation and current status

• B2G:
• B2B:

United Kingdom

Format

The electronic invoice format must follow Peppol (to be confirmed).

Timeline

Using Peppol is mandatory for invoices sent to administration (to be confirmed).

Dolibarr support

To generate invoices in this format, you may need to install the module: https://www.dolistore.com/fr/modules/1585-Peppol-XML---facture-electronique.html

The following module may also able to generate invoices but may also be able to send the invoice on the Peppol Network: https://www.dolistore.com/product.php?id=2427&title=peppol-full-integration-client (to be confirmed)

Other / Resources

More resources can be found: https://www.tx2.fr/en/2024/01/15/electronic-invoicing-europe-regulations-obligations/