Legal Requirements by Country for Electronic Invoicing

Learn more about the different legal obligations by country.

Be prepared before the upcoming reforms affect your business!


FRANCE 🇫🇷

September 1, 2026: mandatory receipt for all companies

September 1, 2026: mandatory sending for large companies and intermediate-sized enterprises

September 1, 2027: mandatory sending for SMEs and micro-companies


BELGIUM 🇧🇪

January 1, 2026: mandatory sending and receipt for all companies


LUXEMBOURG 🇱🇺

Mandatory sending for federal administration suppliers since 2016

No date set for the private sector, but strongly recommended


SWITZERLAND 🇨🇭

Mandatory sending for public procurement since 2022, depending on company size

No date set for the private sector, but companies are encouraged to adopt electronic invoicing

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