If you invoice clients in several European countries, comparing obligations country by country quickly becomes complex. This table brings together, in one place, what applies in the 4 countries most frequently relevant to our readers.
The comparative timeline
| Country | Receive | Issue | Format |
|---|---|---|---|
| 🇫🇷 France | September 1, 2026 (all) | Sept. 1, 2026 (large/mid-cap), Sept. 1, 2027 (SME) | Factur-X, via PDP |
| 🇧🇪 Belgium | Already in force (Jan. 2026) | Already in force, all sizes | UBL, via Peppol |
| 🇩🇪 Germany | Already in force (Jan. 2025) | Jan. 1, 2027 (revenue > €800k), Jan. 1, 2028 (all) | Factur-X (or XRechnung) |
| 🇳🇱 Netherlands | No B2B obligation (B2G only) | No date before 2030 | UBL, via Peppol |
France and Belgium: the two most urgent markets
These are the two countries where urgency is most concrete for the majority of our readers. France is moving toward a well-documented gradual mandate from the DGFiP. Belgium left no transition margin: the obligation has been total since January 2026, with no size exception.
Germany: an obligation already well underway
Germany is ahead of France on reception (mandatory since January 2025), with an issuance obligation arriving in stages depending on revenue. The exact German timeline sometimes evolves as implementing texts are published — if you regularly invoice German clients, a direct check with the Bundesfinanzministerium remains recommended before finalizing your plans based on these dates.
Netherlands: the most commonly misunderstood case
Contrary to a common assumption, there is not yet a domestic B2B obligation in the Netherlands — only invoicing to public administrations (B2G) is currently covered. If you only invoice private Dutch clients, the regulatory urgency argument does not yet apply to you, unlike the three other countries in this comparison.
One tool for all 4 countries’ formats
Factilix generates your invoices in the correct format depending on your client’s country — Factur-X for France and Germany, UBL/Peppol for Belgium and the Netherlands — with automatic verification before download.
Want a summary to keep handy? Our free guide covers this full comparison in a single page.
→ Download the free guide “Electronic Invoicing in Europe”
Article updated on July 11, 2026. French and Belgian dates were verified via official primary sources (legifrance.gouv.fr, finances.belgium.be). German and Dutch dates rely on sources checked with a lower level of verification — always check the most recent version directly on the relevant government websites before relying on this.