European Commission looks for Spring 2026 adoption of standardisation of e-invoicing messaging
The EC is launching a public consultation on a draft proposal to harmonise the structured e-invoicing messaging adopted across the 27 member states. This could be adopted by the EC in second quarter of 2026, and would then pass through the regular approvals process with the Council of the European Union and EU Parliament.
It then may be a few years before mandatory adoption, but likely ahead of the July 2030 VAT in the Digital Age e-invoicing obligations. This includes intra-community e-invoicing as part of the Digital Reporting Requirements.
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This initiative will lay down provisions defining the common electronic message taxable persons will use to transmit the data subset from electronic invoices to the competent authorities of Member States. The draft legislation in now in Committee C18200 for review. This is the Standing Committee on Administrative Cooperation, which is part of the European Union’s comitology system. This committee focuses on administrative cooperation in VAT. The consultation should start in the Autumn of 2025.
EU variations in schemas and syntax
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Whilst the EU has sought to standardise the schemas (what data and format) and syntax (how data arranged) of e-invoiced under its EN19631 standard, many differences persist. The EC is looking to reduce this and improve interoperability of invoices between members states. Differences include:
- Italy: Uses FatturaPA, a mandatory XML format with e-signature, submitted through the SDI (Sistema di Interscambio) platform.
- France: Moving to the Chorus Pro platform with a national format, ahead of mandatory B2B e-invoicing by 2026.
- Germany: Uses XRechnung for B2G (business-to-government) invoices; different federal states have their own formats and platforms.
- Spain: Uses Facturae for public entities, but planning full B2B mandates by 2025.
- Poland: Introducing KSeF (National e-Invoicing System) with mandatory B2B e-invoicing set for 2026.
Europe e-invoicing
