How to invoice electronically to countries in the EU?

The Starting Point

The German e-invoice obligation applies to transactions between companies based in the domestic market. An invoice to a company in France or Poland does not fall under this obligation.

But: The recipient country's obligation may apply. Several member states have introduced or announced their own systems, sometimes requiring real-time reporting to tax authorities.

What to Check

Before conducting business in a country:

• Is there a mandatory requirement for electronic invoicing there?
• Must a report be submitted via a state platform?
• What format is required?
• Is there a registration obligation?

Peppol as a Common Standard

For cross-border exchange, Peppol is the most common method. Those who invoice in multiple countries usually benefit more from this than from country-specific individual solutions.

VAT Relevance

Regardless of format, the usual rules apply: Reverse Charge for intra-community supplies, verification of the recipient's VAT identification number, Consolidated Reporting.

The electronic format changes nothing about this – it only makes errors more visible.

Outside the EU

There is no common framework there. Some countries require country-specific systems, others nothing at all. Here, only case-by-case checks help.

This text does not replace tax advice.