Europe’s B2B E-Invoicing Mandates (2025–2027): Strategic Guide for CFOs and CIOs

Across Europe, a fundamental shift in B2B invoicing is well underway. Governments are moving from optional electronic invoicing frameworks to mandatory digital reporting systems. The goal is clear: reduce VAT fraud, modernize tax compliance, and align national economies with EU-wide digitalization efforts. For finance and IT leaders — especially those operating across multiple jurisdictions — this marks the beginning of a complex transformation. It is no longer a question of if you will adapt, but how soon and how smoothly.

At Lightning ERP, we are working closely with companies running Infor M3 and CloudSuite platforms to prepare for what lies ahead. Between 2025 and 2027, several of Europe’s largest economies — including France, Poland, Germany, Spain, and Belgium — will introduce mandatory B2B e-invoicing. Each country has its own system, format, and compliance timeline, but the message is consistent: manual, post-audit invoicing is being replaced with structured digital flows tied directly to tax platforms.

This article is a strategic guide for CFOs and CIOs looking to understand the implications of these mandates, country by country, and the decisions required to keep ERP systems compliant, efficient, and future-proof.

The End of the Traditional Invoice

The classic process — where an invoice is issued in PDF or printed form, exchanged between business partners, and optionally stored or audited months later — is coming to an end. Governments across Europe are adopting what’s known as clearance or real-time reporting models. In these systems, invoices are not considered legally valid until they are first validated by a government platform or reported to the tax authority in a machine-readable format.

The shift began with B2G (business-to-government) invoicing mandates. Now, B2B (business-to-business) invoices are the next frontier. As of 2025, all companies operating in France, Poland, and parts of Germany will begin to experience this change directly — regardless of their size, sector, or previous level of digital maturity.

Unlike previous reforms that could be handled by accountants or external tax advisors, this one cuts across multiple departments. Compliance now requires coordinated effort between finance, IT, and ERP support teams. And for businesses running Infor M3, the stakes are particularly high: integrating with multiple national e-invoicing systems will demand precision, automation, and the ability to handle exceptions at scale.

What’s Happening Where?

Each country is taking a slightly different approach, but the timeline is converging.

In France, the reform originally scheduled for 2024 has been postponed, but not cancelled. From 2026 onward, all B2B invoices exchanged domestically will need to be issued electronically, using either a structured XML format or a hybrid PDF+XML format known as Factur-X. Invoices will be routed either through the government’s Chorus Pro platform or via certified private platforms connected to it. This means that ERP systems will need to generate not just the invoice data, but also metadata required for validation — including delivery confirmation, status feedback, and more.

Poland is further ahead. The government has already rolled out its KSeF (Krajowy System e-Faktur) platform on a voluntary basis, and from July 2026, it will be mandatory for all B2B invoices. The system uses a national XML schema and requires businesses to submit invoices directly to KSeF before they can be sent to the customer. Rejections, status changes, and audit trails are handled entirely digitally. The impact on ERP systems is significant. Not only must invoices be generated in a precise schema-compliant format, but the ERP must also manage tokens, authorization flows, and rejection handling — all in real time.

Germany, traditionally more cautious in adopting such reforms, is preparing to roll out its own e-invoicing obligation in a phased manner. From 2025, large buyers must be able to receive e-invoices; by 2027, all suppliers will be required to send them. Germany is aligning its standards with the EU’s EN 16931 directive and expects invoices to be sent in the XRechnung or UBL format. While there is no single centralized system like KSeF or Chorus Pro yet, the implications are just as serious. ERP systems will need to support multi-format exports and ensure that supplier-side invoices are validated against national and EU requirements.

In Belgium, the government is preparing for a 2026 rollout, with a clear preference for the Peppol BIS 3.0 standard. Belgium has already made Peppol mandatory for B2G invoices, and it is likely to follow a similar approach for B2B. This brings in additional technical requirements — not only in invoice formatting but also in secure transport protocols and gateway connectivity.

Other countries, such as Spain, Romania, and Hungary, are in advanced stages of piloting or legislative planning. Spain already mandates real-time reporting for large taxpayers through its SII system and is now expanding these obligations to include more businesses and invoice types.

The takeaway is simple: over the next 24 to 36 months, a company operating across multiple European countries will face multiple e-invoicing regimes — each with its own data structure, portal, timing, and transport method.

The ERP Challenge

For companies running Infor M3, the biggest challenge is not generating an invoice — it is generating the right invoice, in the right format, delivered to the right platform, and confirmed with the right metadata.

Infor M3 was built with strong support for global finance operations, but like any ERP system, it needs adaptation to meet local compliance rules. This includes defining new invoice types, mapping fields to country-specific XML schemas, managing API authentication tokens, handling system feedback (e.g., invoice accepted, rejected, in process), and generating logs and audit trails.

The transition cannot be handled manually — especially not at scale. Businesses that send thousands of invoices a month will need fully automated flows. And those that operate in more than one country will need to manage parallel configurations, with clear governance over how invoice data is extracted, validated, transformed, and submitted.

At Lightning ERP, we’ve seen that even companies with strong internal IT teams can underestimate the complexity involved. Differences in tax categories, payment terms, digital signatures, timestamping, and archiving rules create a web of interdependencies. A localized invoice in France is not the same as one in Poland — and the ERP must reflect that.

How Lightning ERP Can Help

Our approach is built around one core principle: compliance should be embedded into the ERP, not bolted on later.

We’ve developed region-specific e-invoicing enablement kits that extend the native functionality of Infor M3 to handle country-level mandates. This includes:

• Mapping outbound invoice data to XML formats like FA(2), Factur-X, and XRechnung

• Integrating directly with clearance platforms or through certified intermediaries

• Automating token handling, invoice lifecycle status updates, and error feedback

• Archiving submitted documents in compliance with national retention rules

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We’ve successfully supported early implementations of Poland’s KSeF system and are actively working with clients preparing for France’s 2026 reform. Our solutions are designed to work within the M3 ecosystem — minimizing disruption while ensuring full traceability and audit readiness.

What CFOs and CIOs Should Do Now

This is not a last-minute task. While many deadlines may seem far away, the lead time required to assess, plan, configure, test, and deploy ERP-integrated solutions is long — especially when multiple countries are involved.

CFOs should begin by identifying their company’s footprint across Europe and determining which invoicing flows will be impacted. Cross-functional workshops involving tax, finance, IT, and ERP teams are essential to define scope, timelines, and budget. If your business is using third-party invoicing platforms, now is the time to evaluate whether they can deliver the compliance, security, and ERP integration needed under the new regimes.

CIOs should assess whether their current ERP configuration allows for the degree of flexibility and automation required — particularly in relation to APIs, XML handling, and integration layers. Planning for ongoing support, rather than one-time projects, is also crucial: government platforms will evolve, and your system must adapt.

Conclusion

E-invoicing in Europe is no longer just a regulatory detail. It is becoming a central part of digital finance and tax operations. Between 2025 and 2027, companies that rely on ERP systems like Infor M3 will face both opportunity and risk. Those who act early — building robust, localized, and automated compliance into their core systems — will not only avoid penalties but also unlock new levels of efficiency, transparency, and control.

At Lightning ERP, we are ready to help you navigate this change with confidence. Whether you're preparing for KSeF, Chorus Pro, or XRechnung, our team brings the tools, expertise, and practical experience to guide your transformation — country by country, process by process.