E-Invoicing & E-Reporting Matrix – EU
Status as of 24 October 2026. Large enterprise assumed; non-established = no fixed establishment in the selected country.
Country
Scope
Flow
Transaction
Seller
Buyer
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Mandatory today
Approved – upcoming
Proposed
Not mandatory / N/A
ID
Scope
Flow
Transaction
Seller
Buyer
VAT treatment
VAT category | VATEX code
E-Invoicing
Effective
E-Reporting
Effective
Note
VATEX codes apply when an EN 16931 syntax is used; national clearance formats (IT, PL, GR, HU, ES, PT) use their own codes – see "VAT exemption coding". For general information only – not tax advice. Verify locally before relying on any entry.