Fiscal digitalization takes speed in Europe with a decisive impulse towards the mandatory of the electronic invoice. This is how the new Electronic Invoice Obligation Guide Published by beings, company specialized in digitalization of purchasing and sales processes. The document offers an updated radiography of regulatory advances in European countries and the crucial role that the European Union is playing in system standardization.
This generalized movement towards structured formats, such as XML, responds to the need to facilitate the exchange of data between countries and strengthen tax control mechanisms. An initiative that takes strength with the approval of the life project (Vat in the Digital Age), a strategic plan approved on March 11 that seeks to modernize the VAT system throughout the EU and lay new bases for electronic billing.
“We are attending an unprecedented fiscal transformation, where the electronic invoice ceases to be an option to become an imminent obligation in most European countries,” they warn from beings. “This change, in addition to being a normative demand, represents an opportunity to advance efficiency and sustainability.”
Spain progresses with regulations that promote adoption in the private sector, launching digital systems such as verifactu while continuing the regulatory development of the law creates and grows
Europe: Compulsory Electronic Invoice
The guide indicates that countries such as France and Germany plan to initiate the mandatory implementation of electronic invoice in B2B environments from 2027, while in Spain the process advances with measures such as the law creates and grows and systems such as verifactu. Greece, meanwhile, will introduce the obligation in the public sphere since June 2025, extending it to the rest of the entities in October through the Mydata system. Other countries such as Portugal, Poland, Belgium or Croatia have also marked 2026 as a key year for the entry into force of these regulations.
Outside the community space, the United Kingdom and Norway have initiated public consultations to assess the mandatory implementation of this system, while Serbia has already defined October 2027 as the date of entry into force of the electronic invoice in private environments.
Together with the guide, beings have also announced its Study of the electronic invoice 2024which confirms an increasing adoption in Spain. During the past year, the volume of electronic invoices in B2B operations exceeded 557 million, 21.18% more than in 2023. This resulted in a saving exceeding 4,328 million euros in management costs, as well as in reducing times equivalent to 1,194 working years and a remarkable environmental impact, avoiding the logging of more than 31,000 trees.
