SERES Blog English

On June 17, 2025, the Polish Council of Ministers approved the second version of the draft law on the KSeF electronic invoicing system.

On June 11, Croatia finally approved and published the Fiskalizacija 2.0 project. This project will implement electronic invoicing and B2B electronic reporting.

In February 2005, the inaugural European regulation requiring electronic invoicing with public administrations came into force. Denmark became the inaugural European country to commence the mandatory transmission and receipt of electronic invoices in B2G relations.

The authority responsible for the implementation of electronic invoicing is the Digitaliseringsstyrelsen. The legislation that established the mandatory use of B2G electronic invoicing is the Bekendtgørelse om elektronisk afregning med offentlige myndigheder.

From 1 January 2025, businesses in Romania have to use e-invoices. From July, this will also apply to cultural organisations and organisations that work with the State.

On March 1, 2025, a new electronic invoicing system for customs, taxes, and duties will be introduced. From this date on, customers who used to receive invoices from customs in XML format will now receive them in PEPPOL BIS 3 format. This will be the new format for customs invoicing via EDI.

The implementation of regulations that seek the adoption of electronic invoicing is progressing well throughout Europe, particularly in the context of B2B and B2G transactions.

The Slovak government disseminated preliminary information regarding the draft law amending the Value Added Tax (VAT) Act (222/2004) at the conclusion of December 2024. The impending legislation is poised to institute electronic invoicing and digital reporting, effective from 2027.

Finland was one of the pioneering countries in the adoption of electronic invoices. In 2014, the implementation of e-invoicing in public procurement (B2G scope) commenced as a result of the Public Administrations Financial Management Strategy (2014-2020).

Luxembourg's medium- and long-term strategy, covering the years 2023-2024 and 2025-2030 respectively, includes the use of PEPPOL beyond pure e-invoicing. This reflects a progressive and ambitious approach towards the digitisation of its business and tax processes. 

In this context, the use of PEPPOL (Pan-European Public Procurement Online) is a central element of this strategy, covering a wider range of commercial transactions.

Norway, along with Denmark, Sweden, and Finland, is one of the countries that has made the strongest commitment to the adoption of electronic invoicing in the B2G area.