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Montenegro prepares B2B e-invoicing

Ministry of Finance licenses Serbia’s e-invoicing platform ahead of mandate of B2B transaction reporting

The Balkan state of Montenegro is preparing for the launch of B2B e-invoicing. It has recently licensed the real time invoice reporting platform of Serbia. This provides for a ready-made portal for creating, sending and archiving electronic invoices for businesses and sole traders.

No launch date has been confirmed.

Serbia e-invoicing was introduced in January 2023 as the Sistem e-Faktura. A new central clearing system, Continuous Transaction Controls (CTC) model has been created for the submission of sales invoice and then retrieval by customers in accordance with the Serbian Standard on Electronic Invoicing. It is based on on the EU e-invoice standard, EN 16931 with UBL 2.1 format.

Europe e-invoicing

Country Date Comments (click for details)
EU ViDA e-invoicing 2030-35 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bosnia 2029 Proposed pre-clearance B2B and B2G e-invoicing
Bulgaria Jan 2028 B2B e-invoicing and e-reporting
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 1 Jul 2025 Customers may require e-invoicing
Estonia 2 2027 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Germany Jul 2030 Domestic e-reporting transactions
Greece Feb 2026 e-invoicing based on exiting myDATA digital reporting
Greenland Mar 2025 Mandatory B2G e-invoicing
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Hungary 2 2028 E-invoicing consultation 2026
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland Nov 2028 B2B e-invoicing & e-reporting phased mandate
Latvia Jan 2028 B2B e-invoices based on PEPPOL
Lithuania Jan 2028 E-invoicing platform being scoped
Luxembourg Jan 2028 B2B domestice transactions e-invoicing
Malta TBC Phased B2B e-invoicing & e-reporting
Moldova Oct 2026 E-invoicing mandate
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands Jul 2030 E-invoicing mandate
Netherlands Jul 2031 domestic e-reporting mandate
North Macedonia Apr 2027 E-invoicing mandate
Norway Jan 2027 E-invoicing and digital bookkeeping mandate
Poland Feb 2026 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Portugal Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
San Marino 2027 e-invoicing mandate
Serbia Jan 2023 B2B e-invoicing
Slovakia Jan 2027 B2B and B2C e-invoice rollout
Slovenia Jan 2028 B2B e-invoicing mandate
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 3 Jan 2027 Certified e-invoicing software VERI*FACTU
Spain 3 Oct 2027-28 One-year phased B2B e-invoicing exchange
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers
UK Nov 2025 April 2029 B2B e-invoicing

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