E-Invoicing: Upcoming Regulations
Everything you need to know about changes to e-invoices
This article is designed to outline the deadlines, requirements and mandates for the upcoming EU legislation surrounding e-invoicing for business-to-government (B2G) and business-to-business (B2B) transactions. As a self-storage operator, if your business is active in any of these regions then it’s important to get up to speed on what’s changing and what you need to do to prepare for these changes.
Mandatory Electronic Signatures
Mandatory electronic invoicing (e-invoicing) refers to the legal requirement for businesses to issue and receive invoices in a standardised electronic format, rather than traditional paper or PDF formats. These e-invoices must be transmitted and processed through a structured data exchange, enabling automated processing and integration with accounting and tax systems.
Governments often enforce mandatory e-invoicing to improve tax compliance, reduce fraud and enhance administrative efficiency. In many cases, e-invoices are sent through government-approved or centralised platforms, allowing tax authorities to track transactions in real-time.
What this means for self-storage operators
Self-storage operators in these countries must understand and comply with the new e-invoicing regulations to avoid potential penalties and ensure seamless business operations. Adapting to e-invoicing mandates will necessitate updating invoicing systems and processes to meet specific technical and legal requirements. Early preparation will facilitate a smoother transition, minimise disruptions, and maintain compliance with national tax authorities.
What happens next will depend on which country you’re operating from and your customers are based in.
Country overview
| Country | Deadline | Type | Note |
|---|---|---|---|
| 🇩🇪 Germany | January 1, 2027 | B2G, B2B | Operators must be able to receive e-invoices from 1 January 2025. A simple email inbox is sufficient to comply with the regulations. |
| 🇫🇷 France | September 1, 2027 | B2G, B2B | Except for large and medium-sized enterprises listed on the stock market. |
| 🇦🇹 Austria | tbc | B2G | tbc |
| 🇨🇭 Switzerland | tbc | B2G | tbc |
Germany
Germany is implementing significant changes to its e-invoicing requirements, specifically targeting business-to-business transactions that involve VAT (Umsatzsteuer). Starting January 1, 2025, the country will begin its transition toward mandatory electronic invoicing, though businesses will have a grace period extending through December 31, 2026. During this transition phase, companies maintain the flexibility to choose between electronic invoices and traditional formats such as paper or PDF documents. Importantly, these new regulations are specifically focused on B2B transactions, meaning that invoices issued to private individuals (B2C) remain exempt from these requirements. While companies must be prepared to receive e-invoices beginning January 1, 2025, the technical requirements are relatively straightforward – a standard email inbox is deemed sufficient for receiving these electronic documents.
Further information can be found on IHK.de.
France
France has established a phased approach to mandatory electronic invoicing implementation, with different deadlines based on company size. Large and mid-cap companies must comply by 1st September 2026, whilst small and medium-sized enterprises (SMEs) and micro-companies have until 1st September 2027 to implement e-invoicing systems. Kinnovis believes this means most self-storage operators in France will fall under the SME category, as they are not listed on the stock market (with the exceptions of Shurgard and Homebox), giving them until September 2027 to comply with these new requirements.
For those seeking additional details about these regulations, comprehensive information can be found on the official French government website and through EDICOM’s detailed analysis of the B2B electronic invoicing landscape in France.
Spain
Spain’s approach to e-invoicing implementation hinges on forthcoming technical regulations, which will trigger two distinct compliance deadlines. Companies with annual revenues exceeding 8 million euros must comply within one year of these regulations being enacted, whilst other businesses have a two-year window to implement the necessary changes. With Spain preparing to roll out electronic invoicing between companies and self-employed individuals during 2025 and 2026, and considering these regulations will only affect B2B transactions, most businesses can expect to implement e-invoicing by 2026 or 2027 at the earliest, depending on when the technical rules are officially enacted.
For further information, we recommend visiting the European Commission’s website or this page from Edicom.
Austria
In Austria, the e-invoicing requirements are specifically limited to transactions with federal entities (Bundesdienststellen). Self-storage operators are not required to issue electronic invoices unless they conduct business with these federal agencies. For transactions with private individuals or non-federal businesses, traditional invoicing methods remain acceptable. For those needing to verify compliance with e-invoicing standards, Austria provides a testing portal where businesses can validate their e-invoices against official requirements.
Switzerland
Switzerland maintains a similarly focused approach, with mandatory e-invoicing requirements applying only to business-to-government (B2G) transactions. For business-to-business (B2B) and business-to-consumer (B2C) transactions, electronic invoicing remains entirely voluntary, giving businesses the flexibility to choose their preferred invoicing method.
