EU e-invoicing mandates mainly affect B2B sales. Between 2025 and 2028, Belgium, Germany, France, Poland and Spain require structured electronic invoices for domestic business sales, Italy already does, and the EU’s ViDA package adds cross-border B2B from July 2030. For Shopify and NetSuite brands, most of the work lands in NetSuite.
A PDF attached to an email does not count. An e-invoice is structured data, usually following the European standard EN 16931, sent through a network such as Peppol or a government platform. If you sell only to consumers, the direct impact is smaller than vendors suggest, but you will almost certainly need to receive e-invoices from your own suppliers. This article is general information, not tax or legal advice. Several of these dates have moved before and may move again, so check them with your adviser before you plan a project around them.
Key takeaways
- Receiving comes first. Germany has required businesses to accept structured e-invoices since 1 January 2025, France since 1 September 2026 and Poland since 1 February 2026.
- B2C is mostly out of scope for e-invoicing itself, but France adds e-reporting of B2C sales data, Italy routes invoices through SDI, and Spain’s Verifactu rules cover invoicing software.
- The mandates generally apply to businesses established in the country. A foreign entity that is only VAT-registered there may be treated differently.
- NetSuite has native e-invoicing tools for some countries. Others need a partner access point.
- Shopify order emails are not e-invoices. B2B invoices should be generated in NetSuite.
Why is EU e-invoicing changing now?
The EU adopted its VAT in the Digital Age (ViDA) package in March 2025. Council Directive (EU) 2025/516 entered into force on 14 April 2025. Two parts matter here. Member states can now make domestic B2B e-invoicing mandatory without asking Brussels for permission, which is why national mandates arrived so quickly. And from 1 July 2030, invoices for intra-EU B2B supplies must be electronic and reported to tax authorities in near real time, replacing the EC Sales List for those transactions. Member states that already ran real-time systems before 2024 have until 2035 to align with the EU standard.
What are the e-invoicing dates by country?
| Country | Key dates | Who and how |
|---|---|---|
| Italy | In place since 2019 | Invoices issued by Italian-established businesses pass through the SDI exchange system |
| Germany | Receive from 1 Jan 2025. Issue from 1 Jan 2027 if prior-year turnover exceeds €800,000. Everyone issues from 1 Jan 2028 | Domestic B2B. EN 16931 formats such as XRechnung or ZUGFeRD |
| Belgium | 1 Jan 2026 | Domestic B2B for Belgian VAT-registered businesses, over Peppol by default |
| Poland | 1 Feb 2026 for the largest taxpayers and receiving for all. 1 Apr 2026 for others. 1 Jan 2027 for the smallest | Invoices issued through the national KSeF system |
| France | Receive from 1 Sep 2026 for all. Issue from 1 Sep 2026 for large and mid-sized firms, 1 Sep 2027 for SMEs and micro-businesses | Through approved platforms, plus e-reporting of B2C and cross-border data |
| Spain | B2B e-invoicing from about Oct 2027 for turnover above €8 million, Oct 2028 for others. Verifactu legally 1 Jan 2027 or 1 Jul 2027 | EN 16931 data model. Verifactu sets rules for invoicing software |
| EU-wide (ViDA) | 1 Jul 2030 | Intra-EU B2B e-invoicing and digital reporting |
Germany
Germany’s rules come from the Growth Opportunities Act and are explained in the Federal Ministry of Finance e-invoice FAQ. Every German business must already be able to receive EN 16931 invoices. Issuing follows in two steps, based on the previous year’s turnover. Until each business’s deadline, paper or PDF invoices can still be used with the recipient’s agreement. See our Germany integration page for local context.
Belgium
Belgium’s mandate started on 1 January 2026 for domestic B2B invoices between Belgian businesses, with Peppol as the default network. The official Belgian e-invoicing site explains the rules. The tax authority allowed a three-month tolerance period that ended on 31 March 2026 for businesses that could show reasonable efforts to comply. More on our Belgium integration page.
France
France combines e-invoicing for domestic B2B with e-reporting of other transactions, including sales to consumers and cross-border sales. The DGFiP guidance says all businesses in scope must be able to receive e-invoices through an approved platform from 1 September 2026. Foreign companies without a French establishment are not automatically in scope, so check your position. See our France integration page.
Poland
Poland uses a clearance model: invoices are issued through the National e-Invoicing System (KSeF) rather than sent directly between companies. The obligation started on 1 February 2026 for businesses with 2024 turnover above PLN 200 million and on 1 April 2026 for most others. Penalties were deferred, and reports in autumn 2026 suggest a further deferral was proposed, so confirm the current position. More on our Poland integration page.
Spain
Spain has two separate projects. Royal Decree 238/2026 sets up B2B e-invoicing, and the ministerial order that starts the clock took effect on 6 October 2026. Businesses with turnover above €8 million follow about 12 months later and everyone else about 24 months later. Separately, Verifactu sets requirements for invoicing software. Its legal dates are 1 January 2027 for corporate taxpayers and 1 July 2027 for others. In October 2026 the government announced a plan to move them to October 2028, but that plan was not yet law at the time of writing. See our Spain integration page.
Italy
Italy has run mandatory e-invoicing through the Sistema di Interscambio (SDI) since 2019, for both B2B and B2C invoices issued by Italian-established businesses. If you have an Italian entity, this is already live. More on our Italy integration page.
Does e-invoicing affect B2C Shopify orders?
For most direct-to-consumer brands, the honest answer is “less than you might think, but not zero”.
- Belgium, Germany and Poland focus on B2B invoices. A consumer buying through your Shopify checkout does not need a Peppol or XRechnung invoice.
- France requires French-established businesses to e-report B2C transaction data through their approved platform, on the same phased dates as issuing.
- Italy requires invoices to consumers issued by Italian businesses to pass through SDI.
- Spain’s Verifactu applies to the software Spanish taxpayers use to issue invoices, including simplified invoices. If you have a Spanish entity, ask your adviser whether your Shopify receipts or your NetSuite invoices are the documents that count.
- Every brand buys things. Your suppliers, 3PLs and agencies will send you e-invoices. Accounts payable in NetSuite needs to receive and process them.
What must Shopify + NetSuite brands change?
Issue B2B invoices from NetSuite, not Shopify
Shopify can produce order confirmations and invoice templates, but not structured e-invoices for these networks. For wholesale or B2B orders placed through Shopify, the clean pattern is: Shopify order, then a NetSuite sales order and invoice, then an e-invoice sent from NetSuite or a connected access point. Our guide to Shopify B2B with NetSuite in Europe covers the order flow.
Fix the customer master data
E-invoices fail validation when data is missing. For each business customer, you typically need the legal name, full address, VAT number and, depending on the country, a Peppol participant ID or a national company identifier such as the French SIREN. Capture these in Shopify B2B company records or metafields, then sync them to the NetSuite customer record. Do not rely on someone typing them in later.
Check item and tax data
EN 16931 expects standard units of measure and VAT category codes on every line. Your NetSuite items and tax codes need to map cleanly to those values. This is usually a one-off mapping exercise, but it touches every item.
Choose how NetSuite connects to each network
NetSuite’s European Union Electronic Invoicing SuiteApp supports inbound and outbound Peppol documents for Belgium and inbound XRechnung vendor bills for Germany. Its known limitations include no tax mapping from inbound XML documents. For outbound German invoices, French approved platforms and KSeF, many NetSuite accounts use a third-party access point. Compare coverage, cost and support before you choose. Our article on connectors versus custom builds uses the same reasoning.
Handle credit notes and refunds
A refund on a B2B order in Shopify needs a matching NetSuite credit memo, sent as an electronic credit note. If refunds are only recorded in Shopify, the buyer’s books and yours will disagree.
A sensible order of work
- List your entities and where each is established. The mandates follow establishment, not where your customers live.
- Sort receiving first. It is already required in Germany, Poland and France, and it affects every brand.
- Map your B2B order flow from Shopify to a NetSuite invoice.
- Clean customer and item master data, then test with real invoices before each go-live date.
- Plan for 2030. Intra-EU B2B sales will need e-invoices and digital reporting, so design the setup to cover more than one country.
For the tax side of consumer sales, see our guide to EU VAT, OSS and IOSS for Shopify and NetSuite. For a country-by-country view, start at the NetSuite Shopify integration in Europe hub.
FAQ
Is a PDF invoice still valid?
For domestic B2B invoices in a country with a live mandate, generally not, once your issuing deadline has passed. Germany allows PDFs with the buyer’s agreement until your issuing date. Under ViDA, a PDF on its own will not count as an e-invoice for intra-EU B2B supplies from July 2030.
Do I need Peppol?
For Belgium, Peppol is the default network. Germany does not require Peppol, though many businesses use it. France uses approved platforms and Poland uses KSeF. Your access point provider can usually cover more than one route.
Does a UK or non-EU company selling into the EU need to comply?
National mandates mostly apply to businesses established in that country. A foreign company that is only VAT-registered there may be outside some mandates, but rules differ by country. Check each one with a local adviser.
Can Shopify send e-invoices on its own?
Not natively for these networks. Some apps add e-invoicing to Shopify, but if NetSuite is your system of record, invoices should come from NetSuite so the tax record and the e-invoice match.
If you are unsure which of these deadlines apply to your entities, or how your B2B orders would reach an e-invoice, book a free NetSuite Shopify integration assessment. We will map your current flow and show where the gaps are.
