The timeline
E-invoicing is becoming mandatory
Receiving from September 2026, issuing for small businesses and freelancers in 2027. Your enterprise clients will require it before your own deadline.
France
Upcoming- Receiving
- 1 September 2026
- Issuing (small businesses)
- 1 September 2027
- Format
- EN 16931 (Factur-X, UBL or CII) via accredited platform
Belgium
In force- Receiving
- Since 1 January 2026
- Issuing (small businesses)
- Since 1 January 2026
- Format
- Peppol BIS (UBL)
Germany
Phasing in- Receiving
- Since 1 January 2025
- Issuing (small businesses)
- 2027 (> €800k) then 2028
- Format
- ZUGFeRD / Peppol
European Union
Adopted- Receiving
- —
- Issuing (small businesses)
- July 2030 (cross-border)
- Format
- ViDA / EN 16931
This table sets out your obligations, not the scope of MakeInvoice. Today, MakeInvoice creates your invoices, quotes and credit notes and produces the matching structured file. It does not receive your suppliers' invoices and does not transmit them through an accredited platform.
Informational table, last verified on 1 September 2026. It does not constitute legal or tax advice: check your own situation with your adviser or the relevant authority.
Read the full guideRegulatory guides
Written for freelancers, not for tax lawyers. Each guide states when it was last verified.
Our regulatory guides are published in French: they cover French and Belgian legislation, and a rough translation on a tax matter would do more harm than good.Compliance (FR)
Your issuing deadline: September 2027.
Your enterprise clients switch before you do. Better to be issuing in the right format already.
No credit card. No commitment.