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As your trusted partner in freelancing, we’re here to keep you up to date on major changes for independent talent in the countries where we operate. This lets you focus on the important stuff: sending off a response to your next brief. 

For decades, sending a PDF via email has been the standard for freelancer billing. However, a significant transition is underway across Europe. Many countries where Malt operates—starting with Belgium and France in 2026—are implementing domestic e-invoicing mandates to modernize tax collection and B2B transactions. These local laws are the first step in a broader European alignment under the “VAT in the Digital Age” (or ViDA) initiative, which will eventually standardize electronic reporting for all intra-EU transactions.

For freelancers, this  means that traditional PDFs will no longer be legally valid for B2B transactions. While Malt automates your outgoing invoices by integrating eInvoicing standards, you are now required to choose a certified provider or platform in order to receive your incoming electronic invoices. 

There are a few specific steps you must take to secure your business moving forward. We’ve got you covered with a full guide on how to stay compliant, and avoid any potential penalties from your local tax authorities.

The 2026-2027 Timeline: When do you need to act?

The rollout is happening progressively across Europe, from January 1, 2026. See more information regarding the main countries Malt operates in below:

Country

Must be able to RECEIVE

Must be able to ISSUE

Status / Note

France

Sept 1, 2026

Sept 1, 2027

Critical: Reception is mandatory in 2026.

Belgium

Jan 1, 2026

Jan 1, 2026

Mandatory. Full rollout for all B2B.

Germany

Jan 1, 2025*

Jan 1, 2028

*Reception mandatory for most since 2025 (sending optional).

Italy

Mandatory since 2019

Mandatory since 2019

Already live via the SdI system. Cross-border B2B transactions (sales & purchases) must also be reported to the Sdl system.

Portugal

In discussion

In discussion

Mandatory utilization of a certified billing software.

Spain

Jul 1, 2028(Expected)

Jul 1, 2028(Expected)

Final Royal Decree approved. Mandatory use of a certified billing software (“VeriFactu”) postponed to Jul 1, 2027.

Austria

Voluntary

Voluntary

Mandatory for B2G; voluntary for B2B.

Switzerland

Voluntary

Voluntary

Encouraged for efficiency (ESTV resources).

Netherlands

Planned Jan 1, 2030

Planned Jan 1, 2030

N/A

UK

Planned Apr 1,2029

Planned Apr 1, 2029

N/A

What Malt handles vs. your responsibility

Administrative changes like this can be overwhelming - but you’re in good hands on Malt. Let’s review what we take care of, versus what extra steps you need to take yourself. 

Here is the breakdown:

  • Malt’s Responsibility: As always, we create compliant invoices on your behalf, respecting all local and international regulations. Technically speaking, we transform your project details into the appropriate mandatory machine-readable format, timestamp it for tax validity, and send it to your client.
  • Your Responsibility: You must select an "endpoint" (a Peppol Access Point) where the invoices you receive are officially archived. See the steps below to ensure you’re in the green. 

Your 3-Step Compliance Checklist

To meet these requirements and avoid unnecessary fines, follow these three steps: 

1. Subscribe to a Certified Access Point

It is not possible to receive e-invoices through a standard inbox. You need a "digital mailbox" on the Peppol network. In France, this is called a “plateforme agréée” (PA, formerly PDP).

  • Why? Freelancers will receive both the service fees and the self-billing invoices. For the latter, they will need to check with their AP that they are able to retrieve the self-billing invoices emitted by Malt. Tip: We recommend using one of our integrated partners.

2. Verify your VAT/Registration Number on Malt

The e-invoicing network routes documents using your official tax ID. If your VAT or other official tax registration number in your Malt settings is outdated or contains a typo, the network cannot find your "mailbox," and your invoices will fail to deliver.

  • Action: Double-check your tax identification number in your Malt profile now.
Verify your tax ID number now

3. Enable "Self-Billing" on your chosen platform

Because Malt creates invoices on your behalf, your new e-invoicing platform needs your permission to "accept" these third-party documents. Once you've chosen a provider, ensure the "Self-billing" or "Third-party billing" option is toggled ON.

Pro-Tip: Bring your external clients onto Malt 

Compliance shouldn't just be for your Malt projects. You can ensure your entire business is compliant by bringing your outside clients to Malt. By bringing your own client onto Malt, you can manage e-invoicing for your existing clients with 0-2% commission fees. You get the compliance security, and they get a streamlined, legal payment process.

The bigger picture: Why Europe is going digital

For those who want to dig deeper, this change comes as a proposed solution to a so-called “VAT Gap" of an estimated €93 billion loss in VAT revenue annually across the continent, due partially to fraud but also because of administrative errors. This change affects not only freelancers, but also any B2B invoicing for services rendered. The solution, officially called “ViDA” (short for “VAT in the Digital Age”) was formally adopted by the Council of the European Union on March 11, 2025.

Good to know: if you work occasionally for private individuals (B2C) or clients outside the EU, these invoices fall outside the scope of the new regulations. Cross-border invoices within the EU will be subject to e-invoicing from 2023.

Still have questions?

Deep-dive into our FAQ page or contact our support team at [email protected]

Setup your Access Point today, and get ahead of the curve to prevent any administrative fines or blocked payments.

Jennifer Larsen

Jennifer Larsen

Senior Content Manager

Senior Content Manager