TL;DR
In 2026, several major European jurisdictions will require structured, machine-readable electronic invoices for B2B transactions as part of EU digital VAT reforms. Countries including Poland, Belgium, and France are implementing mandates. CFOs should treat this as both a compliance requirement and an operational opportunity.
What CFO’s need to know
Key challenges facing finance teams
- Multiple country systems mean there is no single standard or timeline.
- Legacy AR/AP systems were not built to handle real-time structured data flows.
- Compliance gaps can lead to rejected invoices, VAT issues, penalties and delayed cash collection.
- Implementation, supplier onboarding and training take time—many organisations underestimate the effort.
- Multi-country operations face fragmented data formats (XML, UBL, EN 16931) and different transmission models.
Why this matters for CFOs
Compliance impacts cash flow, internal controls, AP workload, audits and supplier relationships. Early movers gain automation benefits; slow adopters face disruption.
What CFO’s need to do
The smarter path for finance teams
- Map your exposure: Document all operating countries, formats, platforms and deadlines using official EU and national tax authority sources.
- Upgrade your systems: Ensure your ERP/AP systems support structured invoicing and integrate with state platforms such as KSeF or PEPPOL.
- Onboard suppliers & customers: Communicate the changes clearly and mandate structured invoicing as part of supplier requirements.
- Use compliance as a transformation moment: Automate invoice capture, matching and approvals via a modern AP automation platform.
- Govern and monitor continuously: Assign ownership to Finance/IT/Tax, track version updates and maintain readiness.
Proof
- Poland – The Ministry of Finance confirmed mandatory B2B e-invoicing via KSeF: large firms from 1 Feb 2026; smaller firms from 1 Apr 2026.
- Belgium – The Federal Public Service Finance confirmed mandatory PEPPOL-based B2B e-invoicing from 1 Jan 2026.
- France – DGFiP announced a phased rollout beginning 1 Sep 2026 for large and mid-sized firms, then SMEs from Sep 2027.
- EU-wide – The European Commission’s ViDA package lays the foundation for digital VAT reporting and structured invoicing by 2030.
CFO Playbook for mandatory e-invoicing
- Build your country-by-country matrix: Capture all formats, platforms and deadlines in one accessible source of truth.
- Audit your current state: Evaluate your ERP and AP readiness, integration capability and supplier maturity.
- Upgrade to a compliant automation engine: Ensure your finance platform supports multi-format, multi-country structured invoicing.
- Engage suppliers: Provide updated invoice guidelines, training and technical specifications.
- Pilot in each country: Validate end-to-end flows with tax authority platforms and track exception rates.
- Roll-out gradually: Launch in waves and monitor KPIs including error rates, adoption and cycle times.
- Maintain compliance: Track regulatory updates, format changes and vendor readiness.
Frequently Asked Questions
In many European countries, yes: PDFs alone will no longer be accepted for in-scope transactions. You may still send a PDF copy for human readability, but the legally relevant document is the structured e-invoice, usually in an EN 16931-based XML or similar format.
You do. Regulations continue to evolve, and supply chains are interconnected. A key customer or supplier in an early-mandate market can force change in your processes even if your own local rules are slower to move.
You have options: upgrade or configure your ERP to support the required formats, use middleware to transform invoices into compliant structures, or work with a specialist e-invoicing provider that connects to your existing systems. The important thing is avoiding new manual steps that undermine the benefits.
Yes. Organisations that approach mandatory e-invoicing strategically typically report lower processing costs, fewer disputes, better visibility of liabilities and improved cash-flow predictability. Compliance is the trigger; the upside lies in how you redesign the whole invoicing process.
