E-Invoice ValidatorE-invoicing requirement by country
For each country it is stated here which formats and CIUS apply, which identifier is necessary for routing - and explicitly which rules this validator checks for the country and which not.
| country | Public sector from | Companies (B2B) from | Formats |
|---|---|---|---|
| GermanyDE | 27 Nov 2020 | 1 Jan 20251 Jan 2027 (planned) · 1 Jan 2028 (planned) | XRechnung 3.0 (UBL 2.1 or CII) · ZUGFeRD 2.x / Factur-X (PDF/A-3) · Peppol BIS Billing 3.0 |
| AustriaAT | 1 Jan 2014 | no obligation | ebInterface 6.x · Peppol BIS Billing 3.0 (UBL) · UBL 2.1 according to EN 16931 |
| BelgiumBE | Jan 2020 | 1 Jan 2026 | Peppol BIS Billing 3.0 (UBL) · UBL 2.1 according to EN 16931 |
| FranceFR | 1 Jan 2017 | 1 Sep 20261 Sep 2027 (planned) | Factur-X 1.0 (CII in PDF/A-3) · UBL 2.1 according to EN 16931 · Chorus Pro format for B2G |
| ItalyIT | Jun 2014 | 1 Jan 2019 | FatturaPA 1.2.x (XML) · Peppol BIS for cross-border invoices |
| SpainES | 15 Jan 2015 | no obligation | Facturae 3.2.x · UBL 2.1 according to EN 16931 · Peppol BIS Billing 3.0 |
| NetherlandsNL | 1 Jan 2019 | no obligation | Peppol BIS Billing 3.0 (UBL) · NLCIUS (UBL) |
| PolandPL | Jan 2022 | 1 Feb 20261 Apr 2026 · 1 Jan 2027 (planned) | KSeF FA(2)/FA(3) · Peppol BIS for cross-border invoices |
| LuxembourgLU | Mar 2023 | no obligation | Peppol BIS Billing 3.0 (UBL) |
| DenmarkDK | Feb 2005 | no obligation | OIOUBL · Peppol BIS Billing 3.0 (UBL) |
Information provided without guarantee. The linked official sources are decisive. Status of research: 12.10.2026.