E-Invoicing in France, Germany, and Italy
The generalisation of electronic invoicing within the European Union forms part of the VAT in the Digital Age (ViDA) initiative, aimed at strengthening transaction traceability and reducing VAT fraud. The Ecovis experts present the different e-invoicing systems in France, Germany and Italy.
Three Member States — France, Germany, and Italy — all have distinct regulatory models, yet all converge on the common objective of achieving fully digital and structured invoicing for business-to-business (B2B) transactions.
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Italy's model of real-time validation as a reference project
Italy was the first EU country to introduce mandatory e-invoicing for all B2B and B2C transactions, effective 1 January 2019. The Italian system is built around a central government platform, the “Sistema di Interscambio” (SDI), managed by the tax administration. All invoices must be issued in FatturaPA XML format, validated by the SDI, and then transmitted to the recipient.
Technical implementation in Italy
This model is characterised by real-time validation of invoice data by the tax authority, full integration between business and administration systems and mandatory long-term archiving through an accredited institution. Italy operates under an EU derogation authorising this model until 31 December 2027, and it now serves as a reference for other European reforms.
Please feel free to contact us if you have any questions about the introduction of e-invoicing.
Jörg Schumacher, auditor and tax advisor, ECOVIS Groupe CF Paris, Paris, France
France's e-invoicing rollout starts in September 2026
France’s reform, established by the Ordinance of 15 September 2021 and subsequent decrees in 2023, introduces a hybrid system consisting of the Public Invoicing Portal (PPF), a national hub based on the Chorus Pro infrastructure and partner dematerialisation platforms (PDPs), certified private operators authorised by the French tax administration. The implementation timeline is as follows:
- 1 September 2026: mandatory e-invoice issuance and reception for large companies and mid-caps (ETIs).
- 1 September 2027: extension to SMEs and micro-enterprises.
E-invoice reception will be mandatory for all taxable entities as of September 2026.
Which invoice formats are valid in France?
Accepted formats include Factur-X, UBL, and CII, all compliant with the EN 16931 European standard. In addition, an e-reporting obligation applies to transactions outside the scope of domestic B2B (B2C, exports, intra-EU acquisitions). The French approach seeks to be interoperable and progressive, combining fiscal control with technological flexibility. It represents a cooperative model between the public administration and authorised private platforms.
Timetable for introduction in Germany
Germany adopted the “Wachstumschancengesetz” (Growth Opportunities Act) in 2023, introducing mandatory e-invoicing for domestic B2B transactions, imposing the following implementation timeline:
- From 1 January 2025, all businesses must be able to receive structured e-invoices.
- E-invoicing became the default format on the same date, but transitional arrangements apply:
- Until 31 December 2026, PDF invoices remain permitted with the recipient’s consent.
- An extension until 31 December 2027 is available for companies with annual turnover of ≤ €800,000.
Germany offers a choice in technical implementation
Unlike France or Italy, Germany does not use a national platform. Invoices are exchanged directly between parties through networks such as PEPPOL, EDI, or other secure channels. Accepted formats are those compliant with EN 16931, notably XRechnung and ZUGFeRD 2.x. The German system emphasises technical standardisation and decentralised communication. While it imposes a strict requirement to receive e-invoices, it leaves businesses free to choose their technological and operational solutions.
