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Country Availability & E-Invoicing Requirements

Our goal is to make docs101 the invoicing platform for all of Europe. Today, docs101 generates invoices in the ZUGFeRD/Factur-X format — a hybrid PDF with embedded, machine-readable XML that conforms to the European standard EN 16931. This already covers a large number of EU countries. We are actively working on integrating additional national e-invoicing systems to support every EU market.

This page explains where you can use docs101 today, where national e-invoicing mandates require integrations we are still building, and what is changing with ViDA.

docs101 Format: ZUGFeRD / Factur-X

Every invoice generated by docs101 is a PDF/A-3 document with an embedded EN 16931-compliant XML file. ZUGFeRD is the German name, Factur-X is the French/international name — technically they are the same standard. This format is legally recognized for B2B invoicing in Germany, France, and any EU country that accepts EN 16931-compliant invoices.

Fully Compliant Countries​

In these countries, docs101 invoices meet all current regulatory requirements for domestic B2B invoicing.

Germany​

Germany has introduced mandatory B2B e-invoicing in phases:

  • Since January 2025: All businesses must be able to receive e-invoices
  • From January 2027: Businesses with over EUR 800,000 annual turnover must issue e-invoices
  • From January 2028: The obligation applies to all businesses

ZUGFeRD and XRechnung are both accepted formats. docs101 generates ZUGFeRD/Factur-X invoices that satisfy these requirements fully.

France​

France is rolling out mandatory B2B e-invoicing through a phased approach:

  • From September 2026: All companies must be able to receive e-invoices; large and medium enterprises must start issuing them
  • From September 2027: The obligation extends to all businesses including micro-enterprises

Factur-X is one of the accepted formats alongside Peppol BIS. docs101 invoices are compliant with the French requirements.

Countries Where docs101 Works Without Restrictions​

Many EU countries have no national B2B e-invoicing mandate in place. In these countries, a standard PDF invoice is perfectly legal for B2B transactions — and docs101 actually goes beyond the minimum by generating EN 16931-compliant ZUGFeRD/Factur-X invoices.

CountryStatusNotes
CyprusNo B2B mandatePDF is the standard. No national e-invoicing system planned.
MaltaNo B2B mandatePDF is the standard. No national e-invoicing system planned.
AustriaNo B2B mandateThe government has deliberately decided against a national mandate. PDF is fully legal and common in B2B.
NetherlandsNo B2B mandateNo plans for a national clearance system. PDF dominates B2B invoicing.
IrelandNo B2B mandateNo plans for a national clearance system. PDF is the norm.
Czech RepublicNo B2B mandateNo B2B obligation implemented. PDF is sufficient.
SlovakiaNo B2B mandateNo B2B obligation implemented. PDF is sufficient.
SwedenNo B2B mandatePDF is legally sufficient. However, Swedish businesses are highly digitalized and many voluntarily use structured formats (often via Peppol).
FinlandNo B2B mandatePDF is legally sufficient. Similar to Sweden, high voluntary adoption of structured e-invoicing.
DenmarkNo B2B mandatePDF is legally sufficient. The Danish economy has high voluntary adoption of electronic invoicing.
Beyond the Legal Minimum

In all of these countries, docs101 delivers more than what the law requires. Your invoices contain machine-readable XML data that accounting software can import automatically — even where a simple PDF would be enough. This means your customers benefit from automated processing, and you are already prepared for future regulatory changes.

Countries on Our Roadmap​

These countries have introduced mandatory B2B e-invoicing systems or real-time tax reporting obligations that docs101 does not yet integrate with. We are actively working on expanding support for these markets.

Countries with Mandatory B2B E-Invoicing​

CountrySystemWhy docs101 Cannot Be Used
ItalySDI (Sistema di Interscambio)All B2B invoices must pass through the government's SDI clearance platform since 2019.
Romaniae-FacturaMandatory B2B e-invoicing via the national e-Factura system.
PolandKSeF (Krajowy System e-Faktur)Mandatory B2B e-invoicing via the national KSeF platform.
BelgiumStructured e-invoicingMandatory B2B structured e-invoicing obligation is active.
CroatiaNational e-invoicingB2B e-invoicing mandate is in effect.
LatviaNational e-invoicingB2B e-invoicing mandate is in effect.
SpainVeriFactu / FacturaeB2B e-invoicing obligations are active.

Countries with Tax Reporting Obligations​

In these countries, the invoice itself can still be a PDF, but invoice data must be reported digitally to the tax authority. docs101 does not yet support these reporting integrations — they are part of our expansion roadmap.

CountrySystemWhat Is Required
GreecemyDATAInvoice data must be reported digitally to the tax authority (AADE). The invoice itself can be a PDF, but the structured data submission is mandatory.
HungaryRTIR (Real-Time Invoice Reporting)Invoice data must be reported in real time to the tax authority (NAV). The invoice can be a PDF, but the digital data transmission is mandatory.

B2G — Invoices to Government​

B2G Is Not Supported

docs101 is designed for B2B (business-to-business) and B2C (business-to-consumer) invoicing. Invoices to government entities (B2G) are not supported.

Since 2014, EU Directive 2014/55/EU requires all public sector entities across the EU to accept electronic invoices in EN 16931-compliant formats. In practice, this means the PDF invoice is no longer accepted for B2G transactions anywhere in the EU.

How B2G delivery works across Europe:

The EU directive only mandates the format (EN 16931) — not the delivery channel. Each country has chosen its own approach:

  • Peppol network: Countries like Cyprus, Sweden, Ireland, and the German federal government use Peppol as their primary or only automated B2G channel. Peppol has become the de-facto standard for cross-border B2G delivery.
  • National portals: France (Chorus Pro), Spain (FACe), and Italy (SDI) have built their own government platforms for receiving invoices.
  • Hybrid approach: Many national portals are connected to the Peppol network as access points. A business connected to Peppol can often reach government entities across Europe without registering on each country's portal separately.

Peppol is not legally mandated EU-wide, but it functions as the "roaming network" of European e-invoicing — once connected, you can reach almost any government entity in Europe.

Cross-Border Invoicing​

National e-invoicing mandates end at the country's border. This is a fundamental principle of EU tax sovereignty:

  • No EU country can force a business in another EU country to use its national e-invoicing system
  • When invoices cross borders (intra-community supplies/services), the receiving country's mandate does not apply to the foreign sender

What this means in practice:

For cross-border B2B invoices, a standard PDF is legally sufficient as proof for the intra-community transaction. docs101 can be used for cross-border invoicing regardless of the recipient's country.

The Sender's Obligation​

Even though the cross-border invoice arrives as a PDF, the sender may still have domestic reporting obligations:

  • Example — Italy to Poland: The Italian company must report the cross-border invoice to its own SDI system. The Polish recipient simply receives a PDF and is not affected by Italy's mandate.
  • Example — Cyprus to Germany: Cyprus has no clearance system. The Cypriot company sends a PDF to the German company. Both tax authorities accept this.
  • Example — Germany to Netherlands: The German company sends a ZUGFeRD invoice. The Dutch company receives a fully valid invoice. No Dutch mandate applies.
Your Responsibility

If your business is located in a country with a national e-invoicing or reporting mandate (e.g., Italy, Hungary, Greece), you must comply with your own country's rules — even for outbound cross-border invoices. docs101 does not currently handle these national reporting obligations. Check with your tax advisor.

What's Coming: ViDA (VAT in the Digital Age)​

The EU considers it a problem that cross-border invoices currently fall back to unstructured PDFs. The ViDA (VAT in the Digital Age) legislative package aims to change this.

What ViDA Will Require​

  • Mandatory e-invoicing for cross-border B2B transactions across the entire EU
  • EN 16931-compliant formats (ZUGFeRD, XRechnung, Peppol BIS) as the required standard
  • Near-real-time reporting of invoice data to a central EU database
  • Target date: Approximately 2030 (the timeline has been postponed multiple times)

What This Means for docs101 Users​

docs101 already generates invoices in EN 16931-compliant ZUGFeRD/Factur-X format. When ViDA takes effect, the invoice format you are already using will be the required standard. The additional reporting layer will be implemented as part of platform updates when the final ViDA requirements are published.

Future-Proof by Design

By using docs101 today, you are already generating invoices in the format that ViDA will mandate EU-wide. The transition to mandatory cross-border e-invoicing will require no format changes on your part.

Summary​

CategoryCountriesdocs101 Status
Fully compliantGermany, FranceAll domestic B2B requirements met
Works without restrictionsCyprus, Malta, Austria, Netherlands, Ireland, Czech Republic, Slovakia, Sweden, Finland, DenmarkNo B2B mandate — PDF is legal, docs101 exceeds requirements
On our roadmap (B2B mandate)Italy, Romania, Poland, Belgium, Croatia, Latvia, SpainNational clearance systems — integration in progress
On our roadmap (reporting)Greece, HungaryTax data reporting — integration in progress
Not supported (B2G)All EU countriesB2G requires dedicated e-invoicing channels
Cross-border B2BAll EU countriesPDF is legal for cross-border invoices