{"id":12808,"date":"2026-09-17T08:30:00","date_gmt":"2026-09-17T07:30:00","guid":{"rendered":"https:\/\/lawwwing.com\/?p=12808"},"modified":"2026-09-14T09:05:25","modified_gmt":"2026-09-14T08:05:25","slug":"electronic-invoice-regulations-for-e-commerce-country-overview","status":"publish","type":"post","link":"https:\/\/lawwwing.com\/en\/electronic-invoice-regulations-for-e-commerce-country-overview\/","title":{"rendered":"Electronic Invoice Regulations for E-commerce: Country Overview"},"content":{"rendered":"\n
<\/div>\n\n\n\n

In recent years, digital transformation has reached nearly every aspect of our lives, and invoicing is no exception. Businesses are increasingly digitizing their processes, but what about your right to receive a paper invoice?<\/p>\n\n\n\n

<\/div>\n\n\n\n

The European Framework<\/h2>\n\n\n\n

At the European level, the regulation of electronic invoicing is based on a fundamental principle established in the EU VAT Directive<\/strong>, which states in Article 232:<\/p>\n\n\n\n

\u201cThe use of an electronic invoice shall be subject to acceptance by the recipient.\u201d<\/p>\n\n\n\n

This provision forms the common legal basis across the European Union: invoices may be issued either in paper or electronic format, provided that the recipient has agreed to receive them electronically. However, each Member State has developed its own consumer protection rules, resulting in a diverse regulatory landscape.<\/p>\n\n\n\n

Before examining consumers' rights in greater detail, it is important to understand the circumstances in which electronic invoicing is required:<\/p>\n\n\n\n

Country<\/td>Mandatory B2B Electronic Invoicing<\/td>Mandatory B2C Electronic Invoicing<\/td><\/tr>
Belgium<\/strong><\/td>Yes<\/td>No<\/td><\/tr>
Estonia<\/strong><\/td>Yes<\/td>No<\/td><\/tr>
France<\/strong><\/td>Yes<\/td>No<\/td><\/tr>
Greece<\/strong><\/td>Pending<\/td>No<\/td><\/tr>
Italy<\/strong><\/td>Yes<\/td>Yes<\/td><\/tr>
Romania<\/strong><\/td>Yes<\/td>Yes<\/td><\/tr>
Slovakia<\/strong><\/td>Starting in 2027<\/td>No<\/td><\/tr>
Spain<\/strong><\/td>Starting in 2027<\/td>No<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
<\/div>\n\n\n\n

Italy and Romania are the only EU countries that have made electronic invoicing mandatory in both B2B and B2C transactions. In most other Member States, although B2B electronic invoicing is already mandatory or will become mandatory in the near future, consumers generally retain the right to receive paper invoices.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Spain: The Most Consumer-Protective Approach<\/h2>\n\n\n\n

From a Spanish perspective, consumer protection legislation adopts a clearly consumer-friendly approach to electronic invoicing. Article 63.3 of the Consolidated Text of the General Consumer and User Protection Act grants consumers the right to receive invoices in paper format.<\/p>\n\n\n\n

Accordingly, in transactions with end consumers (B2C), electronic invoicing requires the consumer's prior express consent. This consent must be requested separately and clearly inform the consumer of both the electronic delivery format and their right to withdraw that consent at any time.<\/p>\n\n\n\n

Another particularly protective provision is the explicit prohibition on charging consumers any fee for choosing to receive paper invoices. This ensures that consumers are not financially penalized for opting for the paper format.<\/p>\n\n\n\n

In addition, in 2024, the Spanish Supreme Court's Judgment No. 2247\/2024<\/a> established an important precedent in the Telef\u00f3nica case. The Court held that certain business practices relating to electronic invoicing could be considered unfair <\/strong>and therefore unlawful under consumer protection law.<\/p>\n\n\n\n

<\/div>\n\n\n\n
What Are Consumers' Rights Under This Judgment?<\/em><\/h5>\n\n\n\n

Consumers are entitled to the following rights:<\/p>\n\n\n\n

    \n
  • The right to receive a paper invoice<\/strong> free of charge.<\/li>\n\n\n\n
  • Electronic invoices may only be issued with the consumer's prior express consent<\/strong>.<\/li>\n\n\n\n
  • The request for consent must be clear and specific<\/strong>, explaining how the electronic invoice will be delivered and how the consumer can withdraw their consent.<\/li>\n\n\n\n
  • Businesses may not charge <\/strong>consumers for receiving a paper invoice. Any additional fee for choosing the paper format is invalid.<\/li>\n\n\n\n
  • Consumers may withdraw their consent at any time<\/strong>, without incurring any costs or being subject to burdensome procedures.<\/li>\n<\/ul>\n\n\n\n

    It is worth noting that, from 2027, electronic invoicing will become mandatory for B2B transactions under the EU VAT framework. However, these consumer rights in B2C relationships remain fully unaffected.<\/p>\n\n\n\n

    <\/div>\n\n\n\n
    How Does VERI*FACTU Affect the Obligation to Provide Paper Invoices?<\/em><\/h5>\n\n\n\n

    One issue that often causes confusion among businesses is the implementation of VERI*FACTU from 2027 onwards. VERI*FACTU is the reporting system through which invoicing records are automatically transmitted to the Spanish Tax Agency (Agencia Tributaria).<\/p>\n\n\n\n

    However, it is essential to understand that VERIFACTU is a tax compliance requirement, not a change to consumer rights. The fact that your business must issue invoices through a VERIFACTU-compliant system does not exempt you from complying with Article 63.3 of the Spanish General Consumer and User Protection Act (TRLGDCU).<\/p>\n\n\n\n

    From 2027, self-employed professionals and companies using electronic invoicing software will be required to ensure that their systems are compliant with VERI*FACTU. This means that their internal invoicing systems will generate electronic invoices by default. However, this does not alter their legal obligations towards consumers.<\/p>\n\n\n\n

    Consumers will continue to have the right to receive their invoices in paper format, and businesses must provide paper invoices free of charge whenever requested. In other words, VERI*FACTU changes how your business reports invoice data to the Spanish Tax Agency, but it does not affect consumer protection rules.<\/p>\n\n\n\n

    Your e-commerce business will therefore remain legally required to obtain the consumer's prior express consent before sending electronic invoices, and your customers will continue to have the right to receive paper invoices at no additional cost.<\/p>\n\n\n\n

    <\/div>\n\n\n\n

    Germany<\/h3>\n\n\n\n

    Germany has developed well-established case law protecting consumers through the Federal Court of Justice (Bundesgerichtshof \u2013 BGH). Of particular importance is the judgment of 9 October 2014 (Case No. III ZR 32\/14), in which the Court struck down a Deutsche Telekom contract clause that sought to charge customers \u20ac1.50 per month for receiving paper invoices.<\/p>\n\n\n\n

    Germany has established clear case law protecting consumers through the Federal Court of Justice (BGH). The ruling of October 9, 2014 (Case No. III ZR 32\/14) is particularly relevant; in that case, the court struck down a clause in Deutsche Telekom\u2019s terms and conditions that sought to charge \u20ac1.50 per month for sending paper invoices.<\/p>\n\n\n\n

    In doing so, the German court established the following principles:<\/p>\n\n\n\n

      \n
    • Legal obligation of the business<\/strong>: Issuing invoices is an inherent legal and contractual duty, not an additional service<\/li>\n\n\n\n
    • Prohibition on passing on costs: <\/strong>Clauses that attempt to charge for the fulfillment of the company\u2019s own obligations are void<\/li>\n\n\n\n
    • Paper as the current standard<\/strong>: Although the internet is important, paper remains the default standard format<\/li>\n\n\n\n
    • Limited exception: <\/strong>Only in exclusively online businesses could electronic invoicing be considered the sole option<\/li>\n<\/ul>\n\n\n\n

      With regard to VAT, Section 14 of the German Value-Added Tax Act (UStG) stipulates that the transmission of invoices in electronic format requires the recipient\u2019s prior consent.<\/p>\n\n\n\n

      <\/div>\n\n\n\n

      France: Sector-Specific Regulations<\/h3>\n\n\n\n

      France has developed nuanced regulations through the Code de la Consommation, particularly in specific sectors such as the supply of electricity and natural gas (Articles L224-12 and, for off-premises contracts, L221-8).<\/p>\n\n\n\n

      In the case of electricity and natural gas supply, the following requirements must be met:<\/p>\n\n\n\n

        \n
      • Suitability check:<\/strong> The supplier must confirm that the chosen means of communication is appropriate for the customer\u2019s specific situation<\/li>\n\n\n\n
      • Technical validation:<\/strong> In the case of email, the supplier must verify its validity<\/li>\n\n\n\n
      • Clear information:<\/strong> The customer must be accurately informed about the chosen medium<\/li>\n\n\n\n
      • Right to object: <\/strong>The customer may object to the use of a medium other than paper at any time, at no cost<\/li>\n\n\n\n
      • Annual renewal<\/strong>: Suitability checks must be renewed annually<\/li>\n<\/ul>\n\n\n\n

        With regard to contracts concluded off-premises (Article L221-8), the provider must provide information \u201con paper or, with the consumer\u2019s consent, on another durable medium.\u201d<\/p>\n\n\n\n

        <\/div>\n\n\n\n

        Portugal<\/h3>\n\n\n\n

        Portugal regulates electronic invoicing through Decree-Law No. 28\/2019<\/strong> of February 15, which provides in Article 12:<\/p>\n\n\n\n

        \u201cInvoices and other tax-relevant documents may, upon acceptance by the recipient, be issued electronically.\u201d<\/p>\n\n\n\n

        Portuguese regulations adopt a prior consent approach similar to that of other countries, although with less specificity. The National Communications Authority (ANACOM) adds technical requirements: electronic invoices must guarantee the authenticity of their origin, the integrity of their content, and their legibility through controls that generate a reliable audit trail. These requirements are met through advanced electronic signatures or electronic data interchange systems in accordance with Article 36 of the regulations.<\/p>\n\n\n\n

        <\/div>\n\n\n\n

        Sweden: Express Consent as a Requirement<\/h3>\n\n\n\n

        Sweden\u2019s Merv\u00e4rdesskattelagen (Swedish VAT Act) clearly establishes the consent requirement:<\/p>\n\n\n\n

        \u201cAn electronic invoice may only be issued if the recipient approves it.\u201d<\/p>\n\n\n\n

        In addition, Act 2018:1277 on electronic invoices arising from public procurement introduces specific obligations for public procurement procedures, under which suppliers are required to accept electronic invoices.<\/p>\n\n\n\n

        <\/div>\n\n\n\n

        Italy: A Pioneer in Electronic Invoicing<\/h3>\n\n\n\n

        Italy is a pioneer in mandating electronic invoicing in both B2B and B2C contexts, as established by the Legge di Bilancio. However, one notable feature is that Italian regulations do not explicitly establish a right to receive paper invoices nor do they require prior consent for electronic invoicing in B2C contexts.<\/p>\n\n\n\n

        <\/div>\n\n\n\n

        Conclusion<\/h2>\n\n\n\n

        Digital invoicing is efficient and sustainable, but you still retain the right to receive a paper invoice. Companies can promote electronic invoicing, but they cannot impose a single model without your free, informed, and revocable consent.<\/p>\n\n\n\n

        Ensuring regulatory compliance with electronic invoicing is only part of the legal equation for your e-commerce business. Your terms of purchase, privacy policy, and terms of service must also be up to date and tailored to each jurisdiction where you operate.<\/p>\n\n\n\n

        At Lawwwing, we automate your legal documents and tailor them to the specifics of your business. We also keep your legal documents up to date and compliant.<\/p>\n\n\n\n

        For online stores and B2C companies operating in multiple European countries, this poses a challenge: you must not only comply with each country\u2019s electronic invoicing rules but also with its consumer protection, privacy, and e-commerce regulations. Automating these legal documents eliminates the risk of penalties, claims, and costly litigation, allowing you to focus on what really matters: growing your business.<\/p>\n\n\n\n

        With Lawwing, your terms of purchase automatically update whenever regulations change\u2014including changes to electronic invoicing\u2014without any action on your part.<\/p>\n","protected":false},"excerpt":{"rendered":"

        In recent years, digital transformation has reached nearly every aspect of our lives, and invoicing is no exception. Businesses are increasingly digitizing their processes, but what about your right to receive a paper invoice? The European Framework At the European level, the regulation of electronic invoicing is based on a fundamental principle established in the […]<\/p>\n","protected":false},"author":22,"featured_media":12809,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[7,70,321,273],"tags":[380,482,782,885,886,890,891,892],"class_list":["post-12808","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-compliance","category-consumo","category-leyes","category-ley","tag-regulations","tag-ecommerce","tag-obligations","tag-invoice","tag-germany","tag-consumers","tag-digitalization","tag-online"],"acf":[],"_links":{"self":[{"href":"https:\/\/lawwwing.com\/en\/wp-json\/wp\/v2\/posts\/12808","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lawwwing.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lawwwing.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lawwwing.com\/en\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/lawwwing.com\/en\/wp-json\/wp\/v2\/comments?post=12808"}],"version-history":[{"count":1,"href":"https:\/\/lawwwing.com\/en\/wp-json\/wp\/v2\/posts\/12808\/revisions"}],"predecessor-version":[{"id":12812,"href":"https:\/\/lawwwing.com\/en\/wp-json\/wp\/v2\/posts\/12808\/revisions\/12812"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lawwwing.com\/en\/wp-json\/wp\/v2\/media\/12809"}],"wp:attachment":[{"href":"https:\/\/lawwwing.com\/en\/wp-json\/wp\/v2\/media?parent=12808"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lawwwing.com\/en\/wp-json\/wp\/v2\/categories?post=12808"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lawwwing.com\/en\/wp-json\/wp\/v2\/tags?post=12808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}