E-Invoicing Compliance Map

Saudi Arabia

Middle East

Phased Rollout

FATOORA Phase 2 rolling out in waves; Wave 24 (announced 26 Sept 2025) lowers threshold to SAR 375,000, integration deadline 30 June 2026.

United Arab Emirates

Middle East

Phased Rollout

Decentralised 5-corner Peppol model under Ministerial Decisions 243/244 of 2025. ASP appointment deadline extended to 30 October 2026; Phase 1 go-live 1 January 2027 for revenue ≥ AED 50M.

Oman

Middle East

Phased Rollout

Oman has published a 4-phase e-invoicing rollout using a 5-corner model, beginning with 100 large VAT taxpayers in August 2026.

Egypt

Middle East

Live & Mandatory

One of the first African/Middle Eastern countries to implement a clearance-based e-invoicing system, mandatory since 2020.

Israel

Middle East

Phased Rollout

Phased clearance mandate requiring a pre-issuance allocation number for B2B invoices; threshold drops to NIS 5,000 by June 2026.

Jordan

Middle East

Phased Rollout

JoFotara national e-invoicing system being progressively rolled out to VAT-registered businesses under ISTD supervision.

Qatar

Middle East

Announced

Qatar Cabinet approved a draft e-invoicing law and executive regulations on 6 May 2026, establishing the legal framework ahead of a phased rollout aligned with planned VAT introduction.

Bahrain

Middle East

Announced

Phased B2B mandate expected in 2026; the NBR is finalising platform design and consulting major businesses. No firm go-live date yet.

Kuwait

Middle East

No Mandate

No VAT regime in force and no e-invoicing mandate yet; the government may introduce both within the next two years.

Italy

Europe

Live & Mandatory

Universal mandatory e-invoicing via SdI since 1 January 2024 (all taxpayers including former flat-rate 'forfettari'); EU derogation extended until 31 December 2027. B2C healthcare permanently banned from SdI (June 2025).

France

Europe

Phased Rollout

PLF 2026 adopted 2 February 2026; PDPs renamed Plateformes Agréées (PAs); pilot launched 24 February 2026; mandate dates unchanged — 1 Sep 2026 (large/intermediate enterprises issue; all receive) and 1 Sep 2027 (SMEs/micro).

Germany

Europe

Phased Rollout

Reception mandatory since 1 January 2025; issuance mandatory from 1 January 2027 (turnover ≥ €800k) and 1 January 2028 (all businesses). Wachstumschancengesetz framework.

Belgium

Europe

Live & Mandatory

Mandatory B2B e-invoicing live since 1 January 2026; Hermes decommissioned 31 Dec 2025; 3-month tolerance period through 31 Mar 2026; e-reporting planned 2028 under 5-corner Peppol model.

Netherlands

Europe

B2G Only

B2G e-invoicing live via Digipoort and Peppol; a national B2B mandate is scheduled for 2030 with domestic e-reporting targeted for 2032.

Luxembourg

Europe

B2G Only

Luxembourg completed its phased B2G e-invoicing rollout by March 18, 2023. B2B e-invoicing remains voluntary.

Poland

Europe

Phased Rollout

KSeF mandate signed by President 27 Aug 2025. FA(3) schema replaces FA(2) from 1 Feb 2026. Phased rollout: 1 Feb 2026 (large taxpayers), 1 Apr 2026 (others), 1 Jan 2027 (micro). Penalties deferred to 1 Jan 2027.

Romania

Europe

Live & Mandatory

RO e-Factura clearance system mandatory for B2G since 2022 and for all domestic B2B transactions since January 2024.

Hungary

Europe

Live & Mandatory

Hungary pioneered real-time invoice reporting (RTIR) in 2018. All B2B invoices above HUF 100,000 must be reported to NAV in real time.

Greece

Europe

Phased Rollout

Phase 1 mandatory B2B postponed from 2 Feb 2026 to 2 March 2026 (revenue > €1M, FY 2023); Phase 2 from 1 October 2026 for all remaining. EU authorisation: Council Decision (EU) 2025/502.

Türkiye

Europe

Live & Mandatory

e-Fatura (electronic invoice) mandatory for large taxpayers since 2014, progressively expanded. Uses a hub-and-spoke clearance model.

Spain

Europe

Phased Rollout

VERI*FACTU postponed: 1 January 2027 for Corporate Tax taxpayers; 1 July 2027 for SMEs and self-employed (Royal Decree-Law 15/2025, 2 Dec 2025).

Portugal

Europe

Live & Mandatory

Long-running e-fatura programme with certified billing software (ATCUD), SAF-T reporting, and B2G mandate via Espap.

Denmark

Europe

B2G Only

The world's e-invoicing pioneer. Denmark mandated B2G e-invoicing in 2005, and now operates fully via the Peppol network.

Norway

Europe

Phased Rollout

Norway accelerated B2B e-invoicing mandate to 1 January 2027 (sending) and digital bookkeeping with reception capability to 1 January 2030. Announcement 16 March 2026.

Sweden

Europe

B2G Only

Sweden mandated e-invoicing for public sector suppliers in 2008, making it one of Europe's earliest adopters. B2B remains voluntary.

Austria

Europe

B2G Only

B2G e-invoicing mandatory since 2014. Austria uses ebInterface and Peppol via the ZRE platform. B2B remains voluntary.

Finland

Europe

B2G Only

Finland has mandated B2G e-invoicing and has one of the world's highest rates of B2B e-invoice adoption through the voluntary Finvoice standard.

Croatia

Europe

Phased Rollout

Croatia has mandatory B2G e-invoicing via FINA, and introduced a B2B e-invoicing obligation from January 2026, phased by company size.

United Kingdom

Europe

Announced

Mandatory e-invoicing for all VAT invoices (B2B and B2G) confirmed for April 2029; consultation response published 26 Nov 2025; stakeholder collaboration began January 2026; implementation roadmap at Budget 2026.

Belarus

Europe

Live & Mandatory

Mandatory ESChF electronic VAT invoicing for all VAT-registered taxpayers via the MNS portal, with real-time counterparty validation.

Switzerland

Europe

B2G Only

B2G e-invoicing mandatory for federal contracts above CHF 5,000 since 2016; B2B remains voluntary with no announced mandate timeline.

Ireland

Europe

Announced

Phased B2B e-invoicing and real-time reporting confirmed in Budget 2026: Phase 1 — large corporates from 1 Nov 2028 (all businesses must receive); Phase 2 — intra-EU traders Nov 2029; Phase 3 — full ViDA from 1 Jul 2030.

Czech Republic

Europe

B2G Only

B2G e-invoicing live since 2019; B2B remains voluntary, with EU ViDA-aligned structured B2B targeted for 2030.

Bulgaria

Europe

Phased Rollout

Phased SAF-T reporting mandatory from 1 January 2026 for the largest taxpayers; no domestic B2B e-invoicing mandate yet.

Serbia

Europe

Live & Mandatory

Mandatory B2B and B2G e-invoicing via the SEF national platform since 2023; e-delivery note system added from 1 January 2026.

Estonia

Europe

Phased Rollout

B2G mandatory since 2019. Since 1 July 2025 any buyer registered as an e-invoice recipient can demand structured e-invoices; full B2B mandate targeted for 2027.

Latvia

Europe

Phased Rollout

B2G mandatory since January 2025; B2G data reporting to SRS from January 2026; mandatory B2B e-invoicing and reporting from 1 January 2028.

Lithuania

Europe

B2G Only

Comprehensive B2G e-invoicing via the SABIS platform since 2017; no B2B mandate planned before July 2030. VAT reporting handled separately through i.MAS.

Slovakia

Europe

Phased Rollout

Mandatory B2B e-invoicing from 1 January 2027 via Peppol-based 5-corner model with accredited 'Digital Postman' service providers.

Slovenia

Europe

Phased Rollout

B2G e-invoicing live since 2015; B2B mandate adopted by the National Assembly from 1 January 2028 (postponed from 2027). Mandatory VAT e-reporting from July 2025.

Cyprus

Europe

B2G Only

Public authorities required to receive and process EN 16931-compliant e-invoices for public procurement; no B2B mandate yet.

Malta

Europe

B2G Only

B2G e-invoicing live under Directive 2014/55/EU; no domestic B2B mandate in force.

Iceland

Europe

B2G Only

B2G e-invoicing via Peppol mandatory for central-government suppliers; B2B remains voluntary.

Liechtenstein

Europe

B2G Only

B2G e-invoicing supported via national infrastructure compatible with EN 16931; no B2B mandate.

Albania

Europe

Live & Mandatory

Comprehensive fiscalisation regime mandatory across all B2G, B2B and B2C transactions since 2021, with real-time clearance to the Central Information System.

Armenia

Europe

Live & Mandatory

Mandatory e-invoicing for virtually all B2B/B2G transactions since 2016; self-billing for purchases from individuals mandatory from January 2025.

Georgia

Europe

Live & Mandatory

Mandatory e-invoicing for VAT-registered businesses via the Revenue Service electronic platform; foundational digital tax infrastructure established over the past decade.

Russia

Europe

Live & Mandatory

Mandatory e-invoicing for traceable goods and certain B2B flows via the FNS UPD format; VAT standard rate rises to 22% from 1 January 2026.

Moldova

Europe

Phased Rollout

Mandatory B2B e-invoicing via e-Factura: pilot phase from January 2026; full national mandate from 1 October 2026. B2G has been mandatory since 2023.

Ukraine

Europe

Live & Mandatory

Mandatory tax invoice clearance via URTI for VAT-registered businesses; E-Audit system launched 1 January 2026 using SAF-T UA 2.0 as the on-demand audit format. Wartime context.

Bosnia and Herzegovina

Europe

Phased Rollout

Federation of BiH enacted law mandating real-time e-invoicing for B2G, B2B and B2C with effective date 12 February 2026 — replacing device-based fiscalisation with a Central Fiscalisation Platform.

Montenegro

Europe

Phased Rollout

Real-time fiscalisation in force since 1 June 2021 covers all cash and non-cash invoices; comprehensive B2B e-invoicing platform under development with pilots in 2026, leveraging support from Serbia's centralised system.

North Macedonia

Europe

Phased Rollout

e-Faktura mandate live: pilot phase from 1 January 2026; mandatory for all VAT-registered B2B and B2G transactions from 1 October 2026.

India

Asia Pacific

Live & Mandatory

E-invoicing mandatory for businesses with AATO > ₹5 crore (since 1 August 2023). 30-day IRP reporting window strictly enforced for AATO ≥ ₹10 crore (since 1 April 2025).

Malaysia

Asia Pacific

Phased Rollout

Phase 4 went live 1 January 2026 (RM 1M-5M); penalty-free relaxation extended to 31 December 2027 (announced 20 April 2026). Phase 5 cancelled; permanent exemption raised to RM 1M turnover.

Singapore

Asia Pacific

Phased Rollout

GST InvoiceNow Requirement: mandatory for new voluntary GST registrants from 1 April 2026; extended progressively to all GST-registered businesses by April 2031 (COS 2026 announcement).

Japan

Asia Pacific

Live & Mandatory

Qualified Invoice System introduced October 2023. Electronic invoicing not mandated but JP-PINT (Peppol) promoted as the national digital standard.

Australia

Asia Pacific

B2G Only

Peppol e-invoicing available for B2B (voluntary). Mandatory for Australian Government agencies to receive Peppol invoices since July 2022.

Indonesia

Asia Pacific

Live & Mandatory

e-Faktur mandatory for VAT-registered businesses since 2016. Real-time clearance through DJP's EFIN-based platform. Covers B2B and B2C for VAT.

South Korea

Asia Pacific

Live & Mandatory

e-Tax Invoice mandatory for all corporations since 2012, progressively extended to individual businesses by turnover threshold.

Vietnam

Asia Pacific

Live & Mandatory

E-invoice mandatory for all businesses since July 2022. Businesses issue invoices through tax authority authenticated system or certified service providers.

Philippines

Asia Pacific

Phased Rollout

BIR's e-Invoicing System (EIS) is being rolled out to large taxpayers from March 2026, with broader expansion expected in subsequent phases.

Taiwan

Asia Pacific

Live & Mandatory

Mandatory eGUI e-invoicing covers all B2B and B2C transactions, with structured XML transmitted to the MoF e-invoice platform within strict deadlines.

Uzbekistan

Asia Pacific

Live & Mandatory

All taxpayers must issue invoices through the centralised SoliqOnline platform in real-time JSON format with mandatory electronic signature.

China

Asia Pacific

Live & Mandatory

Nationwide fully digital e-Fapiao has been available since 1 December 2024 and underpins clearance-based VAT invoicing for B2B, B2G and B2C transactions.

Thailand

Asia Pacific

No Mandate

Voluntary e-Tax Invoice/e-Receipt regime under the Revenue Department; no general mandate, but tax incentives and digital tax stamp roadmaps drive adoption.

Kazakhstan

Asia Pacific

Live & Mandatory

Mandatory e-invoicing under new Tax Code (effective 1 Jan 2026) requiring upfront VAT payment via e-Tamga before invoice issuance. VAT rate increased to 16%.

Cambodia

Asia Pacific

Phased Rollout

CamInvoice national platform launched 12 May 2025; B2G mandatory across central government ministries from 2025, with private-sector mandatory rollout expected in 2026.

Sri Lanka

Asia Pacific

Phased Rollout

New mandatory tax invoice format from 1 April 2026 (postponed from 1 January); national e-invoicing system via RAMIS Web API being rolled out in phases.

Pakistan

Asia Pacific

Phased Rollout

Mandatory phased rollout under SRO 1852(I)/2025: large taxpayers (>PKR 1bn) from 15 Oct 2025; mid (PKR 100m-1bn) from 1 Nov; small (<PKR 100m) from 31 Dec 2025.

New Zealand

Asia Pacific

B2G Only

From 1 January 2026, government agencies handling >2,000 domestic trade invoices annually must have e-invoice capability via Peppol; from 1 January 2027 they must require large suppliers to submit e-invoices.

Azerbaijan

Asia Pacific

Live & Mandatory

Mandatory e-invoicing for all taxpayers engaged in entrepreneurial activities since 2010; foreign digital service providers must register for VAT from August 2026.

Brazil

Americas

Live & Mandatory

Mature CTC for goods (NF-e/NFC-e), services (NFS-e) and telecoms (NFCom). Reforma Tributária (LC 214/2025) introduces IBS/CBS/IS fields in NF-e from Jan 2026; mandatory validation from April 2026 (NT 2025.002 v1.35).

Mexico

Americas

Live & Mandatory

CFDI mandatory since 2014. RMF 2026 (effective 1 Jan 2026) reinforces CFDI authenticity rules; mandatory Hydrocarbons & Petroleum Complement for fuel sales from 24 April 2026.

Chile

Americas

Live & Mandatory

Mandatory DTE for all taxpayers since 2018 (universal mandate). Mature clearance model with multiple electronic tax document types under SII pre-authorisation.

Colombia

Americas

Live & Mandatory

Mandatory e-invoicing for virtually all VAT and consumption-tax taxpayers; mature DIAN clearance regime with full ecosystem including POS receipts and equivalent documents.

Argentina

Americas

Live & Mandatory

Mandatory e-invoicing for all VAT-registered taxpayers (Responsables Inscriptos and Monotributo). AFIP replaced by ARCA in late 2024; system fully operational under new agency name.

United States

Americas

No Mandate

No federal B2B mandate. E-invoicing is voluntary, market-led and increasingly transacted via the Peppol-style DBNAlliance four-corner exchange framework.

Canada

Americas

No Mandate

No federal B2B mandate. Canada was designated a Peppol Authority in 2025 and is encouraging voluntary adoption, particularly for cross-border trade.

Peru

Americas

Live & Mandatory

Mandatory clearance e-invoicing for nearly all taxpayers via SUNAT's SEE platform, with SIRE integrated VAT registers and accelerated mandatory issuance for new taxpayers from 1 June 2026.

Uruguay

Americas

Live & Mandatory

Mandatory CFE e-invoicing for all VAT taxpayers, including Minimum VAT regime since 1 January 2025. New CFE validations and export-integration fields take effect 3 March 2026.

Ecuador

Americas

Live & Mandatory

Mandatory e-invoicing for nearly all transaction types since November 2022. From 1 January 2026, all electronic documents must be transmitted to SRI in real time.

Costa Rica

Americas

Live & Mandatory

Mandatory e-invoicing for all VAT taxpayers; XML version 4.4 voluntary from 22 April 2026 and mandatory from 1 November 2026.

Paraguay

Americas

Phased Rollout

Mandatory adoption of SIFEN for medium/large taxpayers phased March 2025–December 2026; mandatory for all government suppliers from 2 January 2026.

Bolivia

Americas

Phased Rollout

Phased rollout under SFV; Groups 9-12 deadline extended to 30 September 2026 (per RND 102600000007) for completing migration to mandatory online invoicing modality.

Guatemala

Americas

Live & Mandatory

FEL e-invoicing system mandatory for all special taxpayers since 2013; progressive extension has effectively covered all VAT taxpayers.

Panama

Americas

Live & Mandatory

SFEP mandatory for new RUC since 2023, government suppliers and most sectors today; from 1 Jan 2026 taxpayers above thresholds must use a PAC provider.

El Salvador

Americas

Phased Rollout

DTE system established by Decree 487/2022; phased onboarding individual taxpayer dates concludes 15 May 2026 with universal adoption for micro and small businesses.

Dominican Republic

Americas

Phased Rollout

Law 32-23 enacted 16 May 2023 mandates e-CF for all taxpayers; large national taxpayers live since May 2024, final deadline 15 May 2026 for small/micro businesses.

Honduras

Americas

Phased Rollout

Gradual phased rollout since Acuerdo 189-2014; mandatory for large and medium taxpayers under SAR's sector-specific schedule.

Suriname

Americas

Announced

Surinamese VAT regime introduced 1 January 2023; e-invoicing framework is under design within the broader Belastingdienst modernisation programme. No firm timeline yet.

Kenya

Africa

Phased Rollout

eTIMS (Electronic Tax Invoice Management System) launched 2023. Mandatory for VAT-registered traders, being extended to all businesses.

Nigeria

Africa

Announced

FIRS is developing a national e-invoicing framework. A pilot was launched in 2023 with plans for broader mandatory rollout.

Côte d'Ivoire

Africa

Live & Mandatory

FNE mandatory for all B2B, B2C and B2G transactions since 1 September 2025; paper invoices no longer fiscally valid.

Morocco

Africa

Phased Rollout

Mandatory B2B e-invoicing rolling out in 2026 under a centralised CTC clearance model. Phase 1 targets large enterprises with the new national platform Simpl-TVA.

Tunisia

Africa

Phased Rollout

Tunisia, the first African country to mandate e-invoicing in 2016, expanded its scope from 1 January 2026 under Finance Law 2026 to cover all VAT-taxable service transactions.

Ghana

Africa

Live & Mandatory

Mandatory E-VAT clearance system rolled out from October 2022, now reaching full mandatory enforcement under VAT Act 2025 (Act 1151) from 1 January 2026.

Uganda

Africa

Live & Mandatory

EFRIS clearance system mandatory for all VAT-registered businesses since 2021. Expanded to 12 new sectors from 1 July 2025.

Tanzania

Africa

Live & Mandatory

Mandatory real-time VAT reporting via VFDs and EFDs for all VAT-registered businesses; the 2025/26 Budget confirms plans for direct ERP/POS integration with TRA.

Rwanda

Africa

Live & Mandatory

Mandatory Electronic Billing Machine (EBM) e-invoicing for all VAT-registered taxpayers since 2013, extended to non-VAT traders since 2021.

Mauritius

Africa

Phased Rollout

CTC e-invoicing mandate from 2026 for businesses with annual turnover above MUR 80 million, building on existing electronic fiscal device infrastructure.

South Africa

Africa

Announced

Legal framework adopted via Tax Administration Laws Amendment Act 2026 (effective 1 April 2026), enabling voluntary e-reporting now; phased mandatory rollout from 2028.

Togo

Africa

Announced

Finance Law 2026 introduces the legal basis for certified e-invoicing (facture électronique certifiée); current 'facture normalisée' paper system remains until OTR platform is live.

Angola

Africa

Phased Rollout

Mandatory e-invoicing from 1 January 2026 for large taxpayers and government suppliers under Presidential Decree 71/25; full coverage of all VAT-registered businesses targeted by 2027.

Gabon

Africa

Phased Rollout

Universal mandatory B2B/B2C/B2G e-invoicing from 1 January 2026 under Finance Law 2026, with full enforcement and input-VAT validity restricted to e-invoices from 1 July 2026.

Senegal

Africa

Announced

2025 Finance Bill ends voluntary regime and announces mandatory e-invoicing via central platform; technical specifications and timeline still pending.

Burkina Faso

Africa

Phased Rollout

Certified Electronic Invoice (FEC) system officially launched 6 January 2026; mandatory enforcement begins 1 July 2026 for taxpayers with annual turnover ≥ XOF 50 million.

Cameroon

Africa

Phased Rollout

Finance Law 2026 (Law No. 2025/012 of 17 December 2025) introduces mandatory real-time e-invoicing for all taxable persons; technical details and rollout dates pending.

Namibia

Africa

Announced

Mandatory VAT e-invoicing announced in FY2024/25 Budget; initial April 2026 target revised to 2028 or later per FY2026/27 Budget.

Gambia

Africa

Announced

2026 Budget (presented 5 December 2025) proposes mandatory e-invoicing for VAT and potentially other taxes; technical rules and timelines pending parliamentary process.

Algeria

Africa

Announced

Original January 2026 mandate slipped; no binding legislation enacted. Earliest realistic mandatory phase now 2027, subject to formal legislation and system readiness.

Chad

Africa

No Mandate

No operational e-invoicing mandate; Chad is part of CEMAC where peer countries (Gabon, Cameroon) have moved to mandatory e-invoicing in 2026. Domestic plans not yet announced.

Malawi

Africa

Phased Rollout

Pilot phase extended to 30 April 2026 under MRA public notice (30 Jan 2026); from that date Electronic Fiscal Devices will no longer be accepted, completing the EIS transition.