France confirmed its phased B2B e-invoicing rollout starting September 2026 for large enterprises, with full mandate for all businesses by September 2027. Factur-X is one of three mandatory formats.

Germany's mandatory e-invoicing regime for B2B transactions began on 1 January 2025. All businesses must now be capable of receiving EN 16931 compliant e-invoices, with full sending requirements phased in through 2028.