Define the transaction first
Record the seller and buyer jurisdictions, whether the buyer is a business or public body, and the transaction type. Separate invoice exchange requirements from tax reporting obligations.
Read the responsible authority
Use official tax authority, government and standards documentation for the country concerned. The European Commission’s public procurement material and country factsheets offer starting points for European research. A factsheet does not replace a current national legal text.
Keep an evidence trail
Capture the source URL, publication or update date, applicable start date, scope, exceptions, accepted formats and open questions. Review the record as official guidance changes.
This page deliberately does not publish a mandate calendar. Verify live dates and obligations with the relevant authority.
Primary research starting points
- European Commission: What is eInvoicing? ↗Definition of a structured eInvoice
- European Commission: European legislation on eInvoicing ↗Directive 2014/55/EU and the European standard
- European Commission: Compliance with the eInvoicing standard ↗Semantic model and UBL/CII syntax bindings
- European Commission: eInvoicing in public procurement ↗Public procurement scope and receiver obligations
- European Commission: eInvoicing country factsheets ↗Country-level research starting point
- European Commission: VAT in the Digital Age ↗EU VAT reform and phased measures
- OpenPeppol: Peppol BIS Billing 3.0 ↗Billing profile, information elements and validation
- OpenPeppol: Billing validation rules ↗Technical and business rule examples
- European Commission: eInvoicing implementation checklist ↗B2G implementation considerations