The EU Commission published its draft directive, VAT in the Digital Age (“ViDA”), on 8 December 2022. Among other things, the draft provides for the mandatory introduction of e-invoicing in the B2B sector and the introduction of an electronic reporting system for cross-border transactions beginning from 1 January 2028.

Some EU countries have already introduced regulations with regard to the future mandatory implementation of e-invoicing in the B2B sector.

Below, we provide you with a brief overview of the regulations already in force in this regard for selected EU countries.

Please do not hesitate to contact us for any further clarification or assistance.

We hope you will find this summary of e-invoicing in the B2B sector useful, and we look forward working with you in the near future.