New e-invoicing regulations in 2025 – prepare your business for the changes across Europe

The year 2025 will bring significant changes to e-invoicing across Europe. Both national regulations and the EU’s VAT in the Digital Age (ViDA) initiative are moving towards the full digitalisation of tax systems, aiming to improve transparency and reduce the VAT gap. Businesses that properly prepare their processes to meet these new requirements will not only avoid potential sanctions but also gain a competitive advantage. Here are the key changes and steps you should consider now.

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Key changes to national legislation in Europe

Germany – digitalization of B2B transactions

Germany is making e-invoicing mandatory in B2B transactions as part of the Growth Opportunities Act (Wachstumschancengesetz). From 1 January 2025, all companies must allow the receipt of EN 16931-compliant e-invoices. Although paper documents will initially be allowed with the consent of the recipient, from 2027, larger companies will be obliged to use e-invoices exclusively. Ultimately, from 2028, the regulations will cover all companies. In addition, there are plans to implement a centralised reporting system for transaction data.

France – testing the new e-invoicing system

In 2025, France will launch a pilot program to test a new e-invoicing system, redefining the roles of the Public Invoicing Platform (PPF) and Private Service Providers (PDP). The PPF will handle invoice data collection, while PDPs will handle the issuing and receiving of invoices. Full implementation of the system is scheduled for September 2026.

Latvia and Estonia – gradual implementation of obligations

• Latvia: from January 1, 2025, companies are obliged to use e-invoices in B2G transactions for selected budget entities. These invoices must meet the LVS EN 16931 standards. Full implementation of B2B e-invoicing is planned for 2026.
• Estonia: from July 1, 2025, recipients of e-invoices will be able to require suppliers to issue invoices in formats that allow automatic processing. Businesses will have flexibility in choosing the standard, as long as it complies with EN 16931.

Romania – mandatory B2C e-invoicing

From January 2025, e-invoicing regulations in Romania have extended to the entire B2C sector. Until now, the obligation only applied to the tourism and hospitality industry, but the new regulations extend the obligation to send invoices to the RO e-Factura platform to all transactions in the B2C sector.

Sweden and Greece – extending CTC systems to new areas

Sweden and Greece are leaders in extending Continuous Transaction Control (CTC) systems to more elements of the supply chain, going beyond traditional e-invoicing.

• Sweden: for specific transport contracts in B2G transactions, electronic delivery documents are now mandatory and must be transmitted via the Peppol network.
• Greece: from April 2025, mandatory electronic delivery documents will be introduced on the myDATA platform. These regulations will require detailed information, including information on the parties involved in the transaction, goods specifications, transport details, and VAT numbers.

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What to prepare for now – key changes in e-invoicing

Spain

By July 29, 2025, service providers in Spain must comply with the requirements of the “Veri*factu” system for real-time transaction reporting. For taxpayers, the deadline has been extended to January 1, 2026. At the same time, there are regulations under the ‘Crea y crece,’ which require e-invoices to be issued in specific formats. Companies must integrate their processes with the dual requirements of e-invoicing and real-time reporting.

Poland

From February 1, 2026, large enterprises with annual revenues exceeding PLN 200 million (approximately EUR 46 million) will be required to issue invoices via the National e-Invoicing System (KSeF). By April 2026, this obligation will extend to all businesses, though B2C transactions will remain optional for KSeF. A KSeF helpline is expected to be launched early this year, and final technical specifications are expected to be published in Q1 2025, giving companies time to implement the necessary changes.

Slovenia

From June 2026, the obligation to use e-invoices will extend to all domestic transactions in Slovenia, not just the public sector as before. Various invoice formats will be allowed, including the national e-SLOG standard and the European EN 16931.

VAT in the Digital Age (ViDA)

The EU’s ViDA initiative introduces mandatory e-invoicing and Digital Reporting Requirements (DRR) for intra-community transactions. The first changes relate to the removal of the requirement for Member States to obtain approval for the introduction of e-invoicing obligations, which accelerates the implementation of these regulations. Businesses must prepare for the need to report transactions in real time and to comply with the new standards, which will apply across all EU member states.

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How to effectively implement the changes and gain an advantage

1. Update IT systems

Ensuring compliance with European standards like EN 16931 is essential for the smooth adoption of e-invoicing. Check if your ERP software supports the required functionalities, and invest in tools that enable digital data exchange. Modern IT solutions not only meet compliance requirements but also streamline day-to-day operations.

2. Automation as a key to efficiency

E-invoicing provides an opportunity to automate accounting processes and eliminate manual errors. Automated invoice processing saves time, increases accuracy, and relieves the burden on accounting staff. It’s also a step towards greater financial transparency for your business.

3. Invest in team training

Technology is only as effective as the people using it. Train your team on the new procedures and legal requirements to ensure smooth and seamless implementation.

4. Plan to work with experts

For businesses operating in international markets, these changes can be particularly complex. Engaging experts in tax regulations and e-invoicing can help minimize non-compliance risks and optimize processes. Feel free to contact us – we’ll work together to find solutions tailored to your company’s needs.

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Why act in advance?

Companies that begin preparations early will avoid the stress of last-minute implementation and the risk of penalties for non-compliance. Early adaptation also provides an opportunity to better understand new requirements and implement solutions that deliver long-term benefits. In the era of digitalization, efficient accounting processes are not just a necessity—they are a competitive advantage that enhances a company’s credibility and attractiveness in the eyes of clients and business partners.

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Summary

E-invoicing is becoming a cornerstone of tax transformation in Europe, with 2025 bringing numerous changes that require businesses to adapt to new regulations. In Germany, B2B e-invoicing will become mandatory in January, France is testing a new system, and Romania and Latvia are expanding changes to additional sectors. While each country introduces its own requirements, the goal of the EU’s VAT in the Digital Age (ViDA) initiative is unified: to digitize and simplify VAT accounting.

Businesses that invest in modern IT systems, process automation, and team training will avoid the challenges of last-minute adjustments while gaining a competitive advantage. Adapting to new requirements is not just an obligation —it’s an opportunity to manage finances more efficiently and strengthen market position.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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