E-invoicing in the EU is no longer relevant only to large corporations or the public sector. Between 2026 and 2030, it will become an important operational topic for companies that issue, receive, and process invoices across different countries — as well as for businesses preparing for new domestic requirements.
If you are wondering which countries are already live, what ViDA means, and why Access Points are becoming increasingly important, one thing is clear: e-invoicing is not simply about replacing PDF invoices with a new file format.
What will change in the EU between 2026 and 2030
The year 2026 marks an important turning point for e-invoicing in Europe.
Some countries already have mandatory e-invoicing in place, while others are introducing it gradually over several phases. At the same time, the EU is moving toward a more harmonised approach through the ViDA initiative.
For businesses, this means that monitoring local legislation alone is no longer enough. Companies also need to understand which invoice formats are accepted, how invoices must be delivered, and how their systems will connect with customers, suppliers, and accounting platforms.
Overview of countries and the implementation of mandatory e-invoicing
| Landscape / Frame | Status | Date |
|---|---|---|
| 🇧🇪 Belgium | live | January 1, 2026 |
🇭🇷 Chorvátsko | live | 1. január 2026 |
| 🇵🇱 Poland | live / rollout | February 2026 |
| 🇫🇷 France | rollout | September 1, 2026 |
| 🇬🇷 Greece | rollout | October 1, 2026 |
| 🇩🇪 Germany | next phase | January 1, 2027 |
| 🇸🇰 Slovakia | full phase | January 1, 2027 |
| 🇫🇷 France | next phase | September 1, 2027 |
| 🇩🇪 Germany | full phase | January 1, 2028 |
| 🇫🇷 France | next phase | September 1, 2028 |
| 🇪🇺 ViDA | EU | July 1, 2030 |
What is ViDA and why is it important for Slovak companies, too?
ViDA stands for VAT in the Digital Age. It is an EU legislative package designed to modernise VAT reporting and electronic invoicing across the European Union.
From a business perspective, the most important change is that e-invoicing is gradually moving away from being a purely national requirement toward a more harmonised European framework.
A key date is July 1, 2030, when new digital reporting and structured e-invoicing requirements will become particularly important for cross-border B2B transactions within the EU.
For companies, this is not only a compliance issue. It also affects:
- data quality,
- invoice processing speed,
- system integration,
- automation,
- and the ability to exchange invoices with business partners without manual workarounds.
For Slovak companies, this is especially relevant because preparation for domestic e-invoicing and preparation for ViDA overlap.
A company that puts the right invoice format, delivery model, and integration process in place today will be much better prepared for future EU-wide requirements.
E-Invoicing in Slovakia 🇸🇰
For Slovak companies, one of the key dates is January 1, 2027.
From this point, businesses are expected to issue electronic invoices in the required structured format for relevant domestic transactions.
That means companies should not wait until the last few months before implementation. The earlier they prepare their technology, internal processes, and delivery infrastructure, the easier the transition will be.
A practical overview is also available at postarflowis.sk.
What is a Peppol Access Point and why is it important?
Peppol is often described simply as a technical network for exchanging electronic invoices.
In practice, however, businesses do not connect directly to every customer or supplier individually. Instead, they typically connect through a Peppol Access Point. An Access Point acts as a trusted connection between the sender and recipient within the Peppol network. Its role goes beyond simply forwarding an XML file. Depending on the solution, it can support:
- participant identification,
- correct document routing,
- secure transmission,
- interoperability between different systems,
- delivery confirmations,
- validation,
- and integration with ERP or accounting software.
This model is important because companies do not need to build individual integrations with every business partner. Instead, they connect to an Access Point, while the Peppol network handles communication between different participants and systems.
With the right Access Point provider, companies can gain more reliable invoice delivery, better traceability, and a lower risk of errors during transmission or data transformation.
Why Flowis is a practical solution for ERP systems that do not support Peppol BIS Billing 3.0
Many companies will face a practical challenge: their accounting or ERP system can create invoices, but it cannot generate them directly in the required Peppol BIS Billing 3.0 XML format. This is where Flowis can help.
Flowis connects the existing invoicing process with the technical requirements of e-invoicing. Instead of replacing the entire ERP system, companies can use their existing data and convert it into the required structured format. For example, if the current system works with PDF invoices, export files, or another internal data format, Flowis can process the available input, transform it into the required BIS Billing 3.0 format, and deliver it through a Peppol Access Point. This allows companies to prepare for e-invoicing without rebuilding their entire invoicing infrastructure from scratch.
What’s worth doing right now
The first step is to understand what the current ERP or accounting system can already support. Companies should check whether their system can generate structured invoices in the required format and whether it already includes connectivity to a Peppol Access Point. The next step is to define how invoices will be sent and received. It is also important to look beyond invoice delivery itself. A complete e-invoicing process should include validation, approvals, error handling, accounting integration, and archiving.
The sooner companies start preparing, the lower the risk of a stressful last-minute implementation. At the same time, e-invoicing can become more than just another compliance obligation. Done properly, it can improve data quality, speed up invoice processing, reduce manual work, and create a much more automated finance workflow.
Conclusion
The years 2026 through 2030 will be crucial for e-invoicing in the EU. Some countries are already live, others are launching new phases, and ViDA is establishing a common framework for cross-border B2B transactions effective July 1, 2030. However, in addition to the legislation, it is equally important to understand the operational aspects of this change.
That is precisely why digital mail carriers in the Peppol network play such an important role. And that is precisely why it is crucial for many companies to have a partner who can handle not only delivery but also the integration between their existing ERP system and the required BIS 3 XML format. For Slovak companies preparing for January 1, 2027, this is the difference between a stressful, last-minute implementation and a gradual, manageable preparation process.
