Does mandatory e-invoicing apply to my online shop?
The reform targets business-to-business exchanges. A shop selling only to consumers does not issue e-invoices to its customers, but it is affected by reception and by e-reporting.
Short answer
- From 1 September 2026, every company must be able to receive an electronic invoice.
- Issuing becomes mandatory on 1 September 2026 for large companies and mid-caps.
- SMEs and micro-businesses start issuing on 1 September 2027.
- B2B invoices travel through an accredited platform, in a structured format such as Factur-X, UBL or CII.
- Sales to consumers do not use that channel: they fall under transaction-data e-reporting.
Who is affected, and when
E-invoicing timetable
| Company type | Receiving | Issuing |
|---|---|---|
| Large companies and mid-caps | 1 September 2026 | 1 September 2026 |
| SMEs | 1 September 2026 | 1 September 2027 |
| Micro-businesses | 1 September 2026 | 1 September 2027 |
A real example
Example: a supplies shop sells 90% to consumers and 10% to businesses. On the B2C side nothing changes for the customer: the receipt remains a normal document and transaction data is sent via e-reporting. On the B2B side, from September 2027 the invoice must be issued in a structured format through an accredited platform. Reception, however, must work from September 2026, if only for supplier invoices.
Common mistakes
- Assuming a PDF sent by e-mail is an electronic invoice: a structured format is required.
- Waiting for 2027 when the obligation to receive applies from September 2026.
- Neglecting customer data quality: a wrong VAT number blocks transmission.
- Treating B2C sales as B2B invoices, when they fall under e-reporting.
How 4shopy helps
- B2B orders capture the customer’s company name and intra-EU VAT number.
- Invoicing is handled by the 4b2b ecosystem, built for European structured formats.
- Consumer and business sales are separated from the order onwards, which prepares the split.
- No re-keying is needed between the shop and the invoice.