Overblik over Peppol- og e-fakturakrav
Løbende opdateret tabel over e-fakturakrav og frister i Europa og resten af verden, med eksporterbar fristkalender.
| Lande | Status | Scope | Næste frist | Senest gennemgået |
|---|---|---|---|---|
| Croatia | Krav planlagt | B2G, B2B | 1. januar 2026 — Fiskalizacija 2.0 — B2B e-invoicing and e-reporting | 29. august 2026 |
| Denmark | Kun B2G | B2G, B2B | 1. januar 2026 — Bookkeeping Act digital bookkeeping phases continue | 29. august 2026 |
| Latvia | Krav planlagt | B2G, B2B | 1. januar 2026 — B2B structured e-invoicing mandate | 29. august 2026 |
| New Zealand | Kun B2G | B2G, B2B | 1. januar 2026 — Central agencies must be able to receive e-invoices | 29. august 2026 |
| Greece | Krav planlagt | B2G, B2B | 1. februar 2026 — B2B e-invoicing mandate phase-in (myDATA) | 29. august 2026 |
| Poland | Krav planlagt | B2G, B2B | 1. februar 2026 — KSeF mandatory for large taxpayers (all others 2026-04-01) | 29. august 2026 |
| Malaysia | Krav i kraft | B2G, B2B, B2C | 1. juli 2026 — MyInvois final phase — smallest taxpayers | 29. august 2026 |
| France | Krav planlagt | B2G, B2B | 1. september 2026 — All companies must be able to receive e-invoices; large & mid-size must issue | 29. august 2026 |
| Singapore | Frivilligt | B2G, B2B | 1. november 2026 — InvoiceNow GST phase-in for new voluntary registrants | 29. august 2026 |
| Estonia | Krav planlagt | B2G, B2B | 1. januar 2027 — Buyer’s right to demand e-invoices extended (accounting law) | 29. august 2026 |
| Germany | Krav i kraft | B2G, B2B | 1. januar 2027 — B2B issuing mandatory for companies with turnover > €800k | 29. august 2026 |
| Portugal | Kun B2G | B2G | 1. januar 2027 — Qualified signature / CIUS-PT requirements for SMEs | 29. august 2026 |
| Slovakia | Krav planlagt | B2G, B2B | 1. januar 2027 — B2B e-invoicing mandate (IS EFA / Peppol CTC) | 29. august 2026 |
| Slovenia | Krav planlagt | B2G, B2B | 1. januar 2027 — B2B e-invoice exchange mandate (e-SLOG/EN) | 29. august 2026 |
| Spain | Krav planlagt | B2G, B2B | 1. januar 2027 — Crea y Crece B2B e-invoicing phase-in; Verifactu live | 29. august 2026 |
| United Arab Emirates | Krav planlagt | B2G, B2B | 1. januar 2027 — Phase 1 of the UAE e-invoicing mandate (PINT AE, ASP model) | 29. august 2026 |
| Belgium | Krav i kraft | B2G, B2B | 1. januar 2028 — Near-real-time e-reporting (5-corner) planned | 29. august 2026 |
| Ireland | Krav planlagt | B2G, B2B | 1. januar 2028 — Phased B2B e-invoicing/e-reporting announced by Revenue | 29. august 2026 |
| Norway | Kun B2G | B2G, B2B | 1. januar 2028 — Proposed B2B e-invoicing mandate | 29. august 2026 |
| United Kingdom | Frivilligt | 1. januar 2029 — HMRC e-invoicing consultation outcome — direction expected | 29. august 2026 | |
| Albania | Krav i kraft | B2G, B2B | 29. august 2026 | |
| Australia | Kun B2G | B2G, B2B | 29. august 2026 | |
| Austria | Kun B2G | B2G | 29. august 2026 | |
| Bosnia and Herzegovina | Intet krav | 29. august 2026 | ||
| Bulgaria | Frivilligt | B2G | 29. august 2026 | |
| Cyprus | Kun B2G | B2G | 29. august 2026 | |
| Czechia | Frivilligt | B2G | 29. august 2026 | |
| Finland | Kun B2G | B2G, B2B | 29. august 2026 | |
| Hungary | Frivilligt | B2G | 29. august 2026 | |
| Iceland | Kun B2G | B2G | 29. august 2026 | |
| Italy | Krav i kraft | B2G, B2B, B2C | 29. august 2026 | |
| Japan | Frivilligt | B2B | 29. august 2026 | |
| Liechtenstein | Frivilligt | 29. august 2026 | ||
| Lithuania | Kun B2G | B2G | 29. august 2026 | |
| Luxembourg | Kun B2G | B2G | 29. august 2026 | |
| Malta | Frivilligt | B2G | 29. august 2026 | |
| Moldova | Frivilligt | B2G | 29. august 2026 | |
| Montenegro | Krav planlagt | B2B | 29. august 2026 | |
| Netherlands | Kun B2G | B2G, B2B | 29. august 2026 | |
| North Macedonia | Krav planlagt | B2B | 29. august 2026 | |
| Romania | Krav i kraft | B2G, B2B, B2C | 29. august 2026 | |
| Serbia | Krav i kraft | B2G, B2B | 29. august 2026 | |
| Sweden | Kun B2G | B2G | 29. august 2026 | |
| Switzerland | Kun B2G | B2G | 29. august 2026 | |
| Ukraine | Frivilligt | 29. august 2026 |