European governments set new electronic invoicing deadlines for businesses

Spain has postponed the mandatory Verifactu electronic invoicing system for self‑employed workers and small firms, requiring certified software with a unique identifier, secure traceability and a QR code. The deadline for freelancers is now 1 July 2027, while companies must comply from 1 January 2027. The measure seeks to prevent dual‑use accounting and allows the tax agency near‑real‑time verification.

France’s e‑invoicing reform makes receipt of structured electronic invoices compulsory for all VAT‑registered entities from 1 September 2026, and obliges small and medium‑sized enterprises to issue such invoices by 1 September 2027. Accepted formats include Factur‑X, UBL and CII, and transactions must pass through a platform approved by the tax authority. Both reforms aim to improve tax compliance, curb fraud and modernise billing processes across the European business sector.