Key dates for electronic invoicing in Europe

As we mentioned in our previous post, Spain already has a consolidated implementation of the electronic invoicing between companies and the public administration, but with the publication of the Crea y Crece law, the widespread adoption of electronic invoicing is being promoted, extending the obligation to issue and send electronic invoices a todos los empresarios y profesionales en sus relaciones comerciales.

The progress that electronic invoicing will experience will not only take place in Spain, but also in the rest of the European countries, gradually and with the year 2025 as the horizon.

Electronic invoicing in the rest of Europe


Italy was the first EU country to implement the electronic invoicing system, since 2014 for the Public Administration and since 2019 also for private companies, setting a benchmark for the rest of Europe.


France has a fairly advanced project towards the widespread use of electronic invoicing, becoming, together with the aforementioned Italy, Spain and Portugal, the countries with the most consolidated models in Europe.

Other countries

In countries such as Poland, Hungary, Romania and Lithuania, the implementation of electronic invoicing is being consolidated, while in Estonia, Latvia and Bulgaria this consolidation is still far from massification. In the case of countries such as Germany and Belgium, they are still in the early stages of implementation.

Key dates for implementation

Spanish companies will have different deadlines for the implementation of electronic invoicing, depending on the volume of invoicing:

  • For companies whose annual turnover exceeds 8 million euros, the implementation deadline is April 19, 2024.
  • For companies with a turnover of less than €8 million, the implementation deadline is extended to April 19, 2025.

The implementation period for French companies is established according to the size of the company:

  • Large companies will be required to issue electronic invoices as of July 1, 2024.
  • Medium-sized companies as of January 1, 2025.
  • Small businesses as of January 1, 2026.

From January 1, 2024, Portuguese companies will have to include digital signatures on their electronic invoices and PDFs for them to be valid, apart from QR and ATCUD codes.

What to do to adapt to electronic invoicing

From Brait we can help you to take measures to adapt your company or your systems to the new mandatory electronic invoicing.

Do not hesitate to contact us, we will be happy to advise you and help you.

Artículos relacionados  Crea y Crece Law and its impact on electronic invoicing