ℹ️ What does the reform involve?
B2B invoices are transitioning from traditional PDF to structured XML formats (UBL, Factur-X, etc.).
Depending on the country, they are transmitted via certified platforms (PA in France), centralized public platforms (SDI in Italy, KSeF in Poland) or interoperable networks like Peppol (used notably in Belgium).
Near real-time e-reporting is required for B2C and international operations to enable faster VAT control.
The overall trend: standardization around Peppol, XML formats, and near real-time transmission of tax data.
🚨 More than just a format change
This reform impacts:
• invoicing processes,
• accounting tools,
• reporting flows,
• interoperability between software.
It also introduces new compliance requirements for the emission, reception, and transmission of electronic invoices.
⚙️ Concretely, what changes for you?
The reform is not limited to a new file format: it creates new obligations on your part.
From an operational standpoint
You will need to issue and receive your invoices in a structured electronic format (goodbye PDF or paper).
You will need to go through a certified platform (PA in France, KSeF in Poland, SDI in Italy, Peppol in Belgium, etc.).
You will need to report the lifecycle status of each invoice (received, accepted, rejected, paid).
To be implemented before the deadlines
Register on a certified platform and declare it to the tax administration.
Collect and maintain the SIREN, VAT numbers and routing information of your partners.
For B2C or international sales, implement your real-time e-reporting flows before the reform takes effect.
⚠️ In France, a penalty of €15 per non-compliant invoice is planned. Anticipating compliance is therefore not optional.
📅 Where do we stand by country?
Deadlines vary significantly from country to country.
Key dates for SMEs:
Country | Reception | Emission |
Italy | Mandatory since 2019 (SDI) | Mandatory since 2019 (SDI) |
Germany | Mandatory since Jan. 2025 | January 2028 |
Belgium | Mandatory since Jan. 2026 | Mandatory since Jan. 2026 |
Croatia | Mandatory since Jan. 2026 | Mandatory since Jan. 2026 |
Poland | Mandatory since April 2026 | Mandatory since April 2026 |
France | September 2026 | September 2027 |
Spain | October 2028 | October 2028 |
Portugal | January 2028 | January 2028 |
Ireland | November 2028 | 2029 (to be confirmed) |
Updated 05/01/2026
🎯 Ezus's role
Ezus does not replace your certified platform (PA) or your accounting software.
Our role: prepare your invoices in the correct format, guarantee their interoperability, and facilitate their integration into your accounting ecosystem.
The generated invoices can then be transmitted via your certified platform and/or accounting software as an export or via API.
✅ What Ezus handles
Generation of invoices in legal formats according to country (Factur-X, UBL, XML, etc.)
Files compatible with certified platforms and e-invoicing networks
Export via API or manual export
❌ What Ezus doesn't do
We are not a PA: we do not transmit invoices to the tax administration or your customers.
We are not an e-reporting tool: we do not submit your VAT or transaction data.
We are not accounting software: we do not replace your accounting stack.
🔧 What you need to configure on your side
Choose and connect your PA.
Link the Ezus output to your PA and/or your accounting software.
Manage your e-reporting obligations via your PA or your accounting partner.
🚀 Roadmap
Ezus is currently in beta phase for its customers in Belgium: the platform already allows generating a compliant structured XML file, ready to be transmitted via the Peppol network.
Next steps aim to extend the generation of compliant invoices to other countries (notably France, Italy, and Spain) and to strengthen interoperability with certified platforms and accounting software, as the obligations come into effect.