What Are the E-Invoicing Changes Happening in 2027

The wave of e-invoicing mandates continues to build, making 2027 another significant year for governments, taxpayers, and service providers alike. Below is a snapshot of some of the key B2B e-invoicing developments expected in 2027. While not an exhaustive list, these are several of the changes organizations should be preparing for.

Estonia

Buyers registered in the central business register can already require their suppliers to send e-invoices, and e-invoicing adoption in Estonia is already relatively high. The government is now considering taking the next step by introducing a broader e-invoicing mandate in 2027.

While the proposal has not yet been confirmed, a likely approach would mirror Germany's model by requiring acceptance of any EN 16931-compliant invoice.

• As a supplier in Estonia, you should be prepared to send e-invoices if a buyer registered in the business register requests them.
• As a buyer in Estonia, there is currently no mandatory e-invoicing requirement.

Germany

Since 2025, German buyers have been required to receive and process e-invoices compliant with the EN 16931 standard. There is no government portal or mandated transmission method, so in practice many businesses continue exchanging invoices via email.

Beginning in January 2027, German suppliers with annual turnover above EUR 800,000 must begin sending e-invoices. This requirement expands to all German suppliers in January 2028.

• As a supplier in Germany, you must begin sending EN 16931-compliant invoices from January 2027 or January 2028, depending on your company size.
• As a buyer in Germany, you must be able to receive and process EN 16931-compliant invoices.

Norway

Norway has taken an unusual approach by bringing forward its planned e-invoicing mandate from 2028 to January 2027. Industry discussions suggest the accelerated timeline reflects the country's already high level of e-invoicing adoption and strong demand from businesses.

The mandate is planned in two phases: suppliers must begin sending e-invoices to buyers registered in the ELMA directory from January 2027, while all buyers must be able to receive e-invoices by 2030. The ELMA directory is Norway's local registry and forms part of the Peppol directory. Some discrepancies still exist between the proposal and the legislation, and further clarification is expected this year.

• As a supplier in Norway, you should prepare to send e-invoices to buyers registered in ELMA beginning in January 2027, pending government clarification.
• As a buyer in Norway, you should prepare to receive e-invoices by 2030. However, given Norway's already high level of e-invoicing adoption, there is little reason to wait.

Portugal

Portugal is not introducing mandatory e-invoicing but is finally moving forward with mandatory electronic seals or signatures after several postponements since 2021. Beginning in January 2027, invoices must meet one of the following requirements:

• Be signed with a Qualified Electronic Signature (QES)
• Be signed with a Qualified Electronic Seal
• Be exchanged through an EDI system governed by the European EDI Agreement

In practice, many suppliers already rely on service providers to apply compliant electronic signatures on their behalf.

• As a supplier in Portugal, you must ensure your invoices include a qualified electronic seal or signature, or are exchanged through a compliant EDI system.
• As a buyer in Portugal, you should validate the seal or signature on incoming invoices.

Slovakia

Much like Belgium earlier this year, Slovakia is introducing mandatory e-invoicing through the Peppol network beginning in January 2027. Peppol service providers, known locally as "Digital Postmen," will not only exchange invoices but also automatically report invoice data to the government.

Unlike some other countries, Slovakia will use the standard Peppol BIS XML format rather than introducing a country-specific invoice format. This should make implementation relatively straightforward for organizations already exchanging Peppol BIS invoices, such as those operating in Belgium.

• As a supplier in Slovakia, you must have a service provider in place and send invoices through that provider.
• As a buyer in Slovakia, you must have a service provider in place to receive invoices.

Spain

Spain's Crea y Crece e-invoicing mandate introduces several new requirements for businesses. A government portal will support both invoice transmission and invoice data reporting. Buyers will also be required to report invoice payment status to both the government portal and their suppliers.

Service providers will play a central role, although smaller businesses may choose to interact directly with the government portal. While the latest rules remain in draft form, the first phase is currently expected to begin in October 2027.

Keep in mind that Spain also maintains separate requirements for invoice issuance (VERI*FACTU) and invoice reporting (SII).

• As a supplier in Spain, you will likely be required to issue only e-invoices using either a service provider or the government portal and be prepared to exchange invoice lifecycle messages.
• As a buyer in Spain, you will likely be required to receive only e-invoices using either a service provider or the government portal and be prepared to exchange invoice lifecycle messages.

United Arab Emirates

The UAE is implementing its e-invoicing mandate in phases using the Peppol network. Invoices will be exchanged through accredited service providers, which will also report invoice data to the government.

The UAE has selected Peppol PINT AE as its local invoice format. Your service provider will handle the conversion to and from this format, allowing businesses to continue exchanging invoices with Peppol-connected trading partners outside the UAE.

The mandate will take effect in either January or July 2027, depending on company size. One important consideration is that organizations must register their chosen service provider several months before they are required to begin transmitting invoices.

• As a supplier in the UAE, you must have a service provider in place and send invoices through that provider.
• As a buyer in the UAE, you must have a service provider in place to receive invoices.

Looking for a deeper dive into the UAE mandate? Download The Ultimate e-Invoicing Mandate FAQ for UAE to learn more about the implementation timeline, technical requirements, and the steps organizations should take to prepare.

E-invoicing changes in 2027: looking ahead

While every country is taking a slightly different approach, the overall direction is clear. Organizations operating across multiple markets will need to manage an increasingly diverse mix of transmission methods, reporting requirements, and technical standards.

Staying on top of evolving mandates requires more than tracking individual country deadlines. It requires ongoing visibility into regulatory changes around the world.

Explore Basware's Global E-Invoicing Compliance Map to stay up to date on the latest mandate developments, implementation timelines, and country-specific requirements.