Free tools
Free e-invoicing readiness check (DE, PL, BE, FR)
In Germany, Poland, Belgium and France most businesses must already be able to receive e-invoices, while the duty to issue them is phased in between 2026 and 2028 depending on country, size and turnover. Answer a few questions to see whether receiving and issuing apply to you, since or from which date, and what to do next.
Check your obligations
Answer the questions below. Your result appears as soon as the required answers are given.
Answer the questions above to see your result.
General information as of October 2026, not tax or legal advice. Please check your situation with your tax adviser.
Key dates
The main dates by country at a glance. Polish dates are those under the amended VAT Act.
| Obligation | Date |
|---|---|
| Receiving: all businesses, including Kleinunternehmer | January 1, 2025 |
| Issuing: total turnover in 2026 above €800,000 | January 1, 2027 |
| Issuing: all other businesses (not Kleinunternehmer) | January 1, 2028 |
| Obligation | Date |
|---|---|
| Receiving in KSeF: all VAT taxpayers | February 1, 2026 |
| Issuing: 2024 gross sales above PLN 200 million | February 1, 2026 |
| Issuing: all other taxpayers | April 1, 2026 |
| Issuing: sales invoices up to PLN 10,000 gross per month | January 1, 2027 |
| Administrative penalties for issuing outside KSeF | January 1, 2027 |
| Obligation | Date |
|---|---|
| Receiving and issuing via Peppol (domestic B2B) | January 1, 2026 |
| Fines can apply after the tolerance period | April 1, 2026 |
| End of the self-billing tolerance | June 30, 2026 |
| Obligation | Date |
|---|---|
| Receiving: all VAT-registered businesses established in France | September 1, 2026 |
| Issuing and e-reporting: large companies and ETI | September 1, 2026 |
| Issuing and e-reporting: PME, micro-enterprises, micro-entrepreneurs | September 1, 2027 |
How this check works
The check compares your answers with the rules listed above and with today’s date, so a status changes from “applies from” to “applies since” once a date has passed. It looks at domestic B2B invoices and at receiving e-invoices from suppliers; cross-border invoices, public-sector invoicing and sector-specific exceptions are not assessed. Treat the result as a starting point for a conversation with your tax adviser and your software vendor, not as a final decision.
Frequently asked questions
Do small businesses have to receive e-invoices?
In Germany, every business, including Kleinunternehmer, must be able to receive e-invoices since 1 January 2025. In Poland, all VAT taxpayers receive invoices through KSeF since 1 February 2026, and in Belgium domestic B2B invoices go through Peppol since 1 January 2026. In France, every VAT-registered business established there must be able to receive e-invoices from 1 September 2026.
Is a PDF sent by e-mail an e-invoice?
No. In Germany a plain PDF is not an e-invoice: valid formats are XRechnung or ZUGFeRD from version 2.0.1 with the EN 16931 profile or higher. Belgium uses Peppol BIS Billing 3.0 over the Peppol network, Poland uses KSeF and France routes e-invoices through a Plateforme Agréée.
When do German businesses have to issue e-invoices?
Businesses whose total turnover in 2026 is above €800,000 must issue e-invoices from 1 January 2027, all others from 1 January 2028; until then paper or PDF invoices remain allowed with the recipient's consent. Kleinunternehmer under §19 UStG do not have to issue them, and invoices up to €250 gross are exempt.
What are the KSeF dates in Poland?
Under the amended VAT Act, taxpayers whose 2024 gross sales exceeded PLN 200 million issue invoices in KSeF since 1 February 2026 and all others since 1 April 2026. Businesses whose sales invoices usually total PLN 10,000 gross per month or less have transitional relief until 1 January 2027. Administrative penalties for issuing outside KSeF apply from 1 January 2027.
Can fines already apply in Belgium?
Yes. Since 1 January 2026, domestic B2B invoices between Belgian VAT-registered businesses must be sent and received via Peppol. The tolerance period without fines ended on 31 March 2026, so fines can apply since 1 April 2026, and the tolerance for self-billing ended on 30 June 2026.
What changes in France from September 2026?
From 1 September 2026, every VAT-registered business established in France must be able to receive e-invoices through a Plateforme Agréée, and large companies and ETI must also issue them and e-report. PME, micro-enterprises and micro-entrepreneurs follow on 1 September 2027. Official fines are €50 per non-compliant invoice and €500 per missing e-reporting transmission, each capped at €15,000 per year.