ŠAVŠ/TAČR Digital Czechia in a Digital Europe

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Table 1 – Electronic invoicing in the EU and EEA as of 15/1/2019

EU Member State

Does legislation exist on e-invoicing in the given state?

An obligation to use e-invoicing in relation to B2G

Platform

Austria

YES YES

YES YES

State State

Belgium Bulgaria

NO

NO

-

Croatia

YES YES YES YES YES

YES YES YES YES YES YES YES YES

State State State State State State State State

Cyprus

Czech Republic

Denmark

Estonia

Finland

NO

France

YES YES

Germany

Greece

NO NO NO

NO NO NO

- - -

Hungary

Ireland

Italy

YES YES YES

YES

State State State

Latvia

NO

Lithuania

YES

Luxembourg

NO NO

NO NO

-

Malta

-

Netherlands

YES

YES

State/Private

Poland

NO

NO

-

Portugal

YES YES

YES

State

Romania

NO NO

- -

Slovakia

NO

Slovenia

YES YES YES

YES YES YES

State State

Spain

Sweden

State/Private

United Kingdom EEA Countries Iceland

NO

NO

-

YES N/A YES

NO

Private

Lichtenstein

N/A YES

N/A

Norway Private Source: own research in accordance with https://ec.europa.eu/cefdigital/wiki/display/ CEFDIGITAL/eInvoicing+in+each+member+state