Structured electronic

Simply electronic

Paper

B2B

Mandatory as from 1.1.2026

Via the Peppol network, in Peppol bis format (unless by mutual agreement and in compliance with EN16931)

Not authorised

Not authorised

B2G

Compulsory since 1.3.2024, with the exception of contracts below the threshold of 3,000 EUR (with certain exceptions)

Via the Peppol network, in Peppol bis format

Not authorised

Not authorised

B2C, international billing and other situations outside the scope of B2B / B2G

Authorised with the recipient's agreement. Registration on the Peppol network is considered as agreement.

Authorised with recipient's consent

Authorised