E-Invoicing Knowledge Base

Two-phase mandate requiring real-time clearance of all B2B and B2C invoices through the ZATCA platform.

The UAE has now formalised a decentralized 5-corner e-invoicing model, with voluntary onboarding from July 2026 and mandatory B2B/B2G rollout during 2027.

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

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

World's first country to mandate B2B e-invoicing nationally. All invoices are cleared through the SDI interchange system since 2019.

B2G mandatory since 2020 via Chorus Pro. B2B mandate phased from 2026–2027 using a Y-scheme with certified private platforms.

B2G mandatory using XRechnung since 2020. B2B e-invoice receiving mandatory from Jan 2025; issuing mandate phased to 2028.

Structured B2B e-invoicing became mandatory in Belgium on January 1, 2026, with Peppol as the default exchange method.

The Netherlands mandates e-invoicing mainly for suppliers to the public sector; there is still no general domestic B2B mandate.

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

KSeF (National e-Invoice System) is a centralised clearance platform. Mandatory for B2B from February 2026 after being postponed from 2024.

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

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

myDATA real-time reporting live since 2021. A new structured B2B e-invoicing clearance mandate arrives from March 2026 (large taxpayers) and October 2026 (all).

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

Facturae mandatory for B2G. The Crea y Crece law mandates B2B e-invoicing; VERI*FACTU real-time reporting rolls out January 2027 (corporate) and July 2027 (all taxpayers).

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

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

Norway mandated B2G e-invoicing in 2012 using its own EHF format. Now fully integrated into Peppol; B2B remains voluntary.

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

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

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

B2G e-invoicing live via Crown Commercial Service / Peppol. HMRC is consulting on a B2B e-invoicing mandate, currently planned for April 2029.

GST e-invoicing requires all B2B invoices above INR 5 crore threshold to be cleared through Invoice Registration Portals (IRPs), receiving a unique IRN.

MyInvois is live and mandatory in phases. As of 2026, the mandate reaches taxpayers above RM1 million turnover, while businesses below RM1 million are exempt.

InvoiceNow remains Singapore's Peppol network, but a phased GST InvoiceNow Requirement is now rolling out from November 2025 through 2031.

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

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

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

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

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

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

One of the world's most advanced e-invoicing systems. NF-e mandatory since 2008. Multiple document types cover all commercial transactions.

CFDI (Comprobante Fiscal Digital por Internet) mandatory since 2011. All invoices must be certified by a SAT-authorised provider (PAC) before delivery.

Chile's DTE (Documento Tributario Electrónico) system is one of the oldest in Latin America, mandatory since 2003 for large taxpayers.

Colombia's factura electrónica uses UBL 2.1 with DIAN clearance. Mandatory for large taxpayers since 2019, expanded to all by 2022.

Argentina's eFactura clearance system is one of the oldest in Latin America. CAE electronic authorisation mandatory for all taxable invoices.

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

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