E-invoicing status and networks worldwide
This table tracks where electronic invoicing stands in each jurisdiction: whether a mandate exists, which network or clearance model it runs on (Peppol, Italy's SDI, Poland's KSeF, India's IRP, Saudi Arabia's ZATCA platform, and others), and which formats are required. The Latest tracked change column shows the most recent development frozen by the weekly Last Week in Taxes scan — including mandates that are enacted but not yet in force.
E-invoicing timelines move faster than any other area of indirect tax. Prefer the rows with a recent Last confirmed date, and follow the source link to the legal instrument before acting on a deadline. Per-country implementation detail lives in the e-invoicing guides.
Data updated 2026-10-26 — 84 jurisdictions, 77 confirmed from the weekly feed's official sources. Values live in data/baselines/einvoicing-status.json.
| Country | Mandate status | Network / model | Formats | Latest tracked change | Last confirmed | Source |
|---|---|---|---|---|---|---|
| United Arab Emirates | Mandatory B2B/B2G, phased: ≥ AED 50m live 2027-01-01 (ASP by 2026-10-30); others 2027-07-01; government 2027-10-01 | Peppol 5-corner DCTCE via MoF-accredited ASPs; tax data reported to the FTA | PINT AE (UBL XML); no QR code | enacted — effective 2026-10-30 (2026-W32) | 2026-09-24 | UAE FTA — MD 244 of 2025, as amended by MD 66 of 2026 |
| Armenia | Mandatory since 2018-01-01 for all organisations, IEs and notaries (Tax Code Art. 56(3)); e-CRM expands 2027-01-01 | SRC system via File Online; real-time issuance with SRC series-number; not Peppol | SRC national XML schema (XSD) and REST API; e-signature; no UBL/CII | enacted — effective 2027-01-01 (2026-W39) | 2026-10-22 | ARLIS — RA Tax Code Art. 56(3), original version in force 1 January 2018 |
| Angola | Mandatory, real-time reporting: phase 1 from 2026-01-01 (1st and 2nd Large Taxpayers' Tax Offices and State suppliers);… | AGT-validated invoicing software or Portal do Contribuinte, transmitting to AGT in real t… | JSON web services, JWS-signed (Executive Decree 683/25) | enacted — effective 2027-01-01 (2026-W43) | 2026-10-21 | AGT — communiqué of 2 Oct 2026 (Presidential Decree 71/25) |
| Argentina | Mandatory CAE clearance for B2B/B2C/B2G since 2018-08-06; CAEA contingency-only since 2026-08-01 | ARCA web services (WSFEv1 / WSMTXCA / WSFEXv1), direct; not Peppol | ARCA SOAP/XML (WSFEv1 manual v4.7); mandatory QR code (RG 4892) | enacted — effective 2026-08-01 (2026-W22) | 2026-09-24 | ARCA — Factura electrónica, consideraciones |
| Austria | B2G (federal) mandatory since 2014-01-01; no B2B or B2C mandate | e-Rechnung.gv.at via USP or Peppol (participant 9915:b) | ebInterface 4.3–6.1; UBL 2.1 / Peppol BIS Billing 3.0 | — | 2026-10-13 | BMF — e-Rechnung.gv.at legal basis (IKTKonG § 5; BGBl. II Nr. 505/2012) |
| Australia | — | Peppol | PEPPOL BIS Billing 3.0. | — | unverified* | — |
| Belgium | Mandatory domestic B2B (structured e-invoices) since 2026-01-01; B2G phased 2022-2024 | Peppol (decentralised 4-corner interchange); Mercurius (FPS BOSA) for B2G | Peppol BIS Billing 3.0 (EN 16931); other EN 16931-compliant formats by mutual agreement | proposed — effective 2028-01-01 (2026-W31) | 2026-08-12 | FPS Finance — einvoice.belgium.be |
| Burkina Faso | Mandatory since 2025-01-01, DGE/DME (CGI 564-2); devices on sale since 2026-09-07 (DGE); due 2026-11-02 & 12-01 (DME) | Certified fiscal devices (MCF+SFE or UF), store-and-forward to DGI over GSM; not Peppol | No XML/UBL schema published; printed or electronic invoice with SECeF code, NIM, counters, timestamp and QR code | enacted — effective 2026-09-07 (2026-W38) | 2026-10-22 | DGI — Loi n°042-2024/ALT (LF 2025) art. 44; CCI-BF/DGI communiqué of 28 Aug 2026 |
| Bulgaria | B2G receive-only since 2019-11-01 (ЗОП art. 115a); no B2B mandate — 2028 clearance model is a draft in consultation | Not named; CAIS EOP platform optional for B2G; no Peppol | EN 16931 (B2G); no national CIUS | — | 2026-09-30 | strategy.bg — public consultation 12733 (draft VAT Act amendment) |
| Bolivia | Online invoicing (B2B/B2C/B2G alike) mandatory for taxpayers SIN designates by resolution, in groups since 2021-12-01;… | SIN Sistema de Facturación (SIAT): real-time validation via SOAP web services, or SIN's f… | National XML per documento sector (XSD), with digital signature (Electrónica en Línea) or hash (Computarizada en Línea)… | in-force — effective 2026-09-30 (2026-W41) | 2026-10-07 | Servicio de Impuestos Nacionales — RND 102600000038 (30 Sep 2026); RND 10210000… |
| Brazil | — | SEFAZ (Secretaria da Fazenda Estadual) | NF-e (goods), NFC-e (consumer retail), NFS-e (services; national standard replacing municipal systems), CT-e (transport… | in-force — effective 2026-10-05 (2026-W36) | 2026-08-31 | Receita Federal do Brasil / Comitê Gestor do IBS (CGIBS) |
| Bhutan | No mandate; e-invoices permitted (GST Rules 2026 r.185: pre-printed or e-invoice); no clearance or real-time reporting | — | — | — | 2026-10-22 | MoF/DRC — GST Rules 2026, r.185 |
| Botswana | mandatory | Electronic billing system (BURS) | — | enacted — effective 2026-07-01 (2026-W35) | 2026-08-24 | Value Added Tax Act, 2026 (Act No. 15 of 2026), s.59(8) |
| DR Congo | Mandatory for all VAT taxpayers since 2025-12-01 (B2B, B2C, B2G): facture normalisée issued through a fiscal device (DE… | DGI-approved fiscal devices (UF, MCF with homologated SFE) or the DGI e-DEF platform (e-U… | DEF-secured invoice with device number, authentication code and QR code; no published XML/UBL schema | in-force — effective 2026-05-15 (2026-W20) | 2026-10-21 | DGI — Réforme de la facture normalisée; communiqué 01/050 of 2 Oct 2025 |
| Congo (Brazzaville) | Mandatory, phased, since 2026-08-01: UGE, UME, USTPG and all their suppliers; UTTPE 1 Dec 2026 per the SFEC portal | SFEC — DGID central platform (PGSFEC); channels e-Facture portal, REST API, TCC Server, c… | JSON over the SFEC REST API (DGID specification); certified invoice carries signature, time-stamp and QR code; no UBL/P… | enacted — effective 2026-08-01 (2026-W39) | 2026-10-22 | DGID communiqué 07-8 of 30 Jul 2026; Décret 2026-101; SFEC portal; docs.sfec.go… |
| Switzerland | B2G (federal) mandatory above CHF 5,000 since 2016-01-01; no B2B mandate | Federal e-billing channels (PostFinance, Swisscom) | — | — | 2026-10-13 | Federal administration — e-invoicing for suppliers |
| Chile | Mandatory DTE clearance for facturas, notes, guías and boletas (DL 825 art. 54); facturas phased 2014-11-01 to 2018-02-… | SII DTE (direct to the SII; Aceptado / Aceptado con reparos / Rechazado); not Peppol | SII national XML schema (EnvioDTE v1.0; Formato DTE v2.5, 2026-02); XML digital signature; CAF folios; PDF417 timbre el… | enacted — effective 2026-09-22 (2026-W38) | 2026-10-07 | SII — Res. Ex. 121/2026 (Diario Oficial extract, 22 Sep 2026, CVE 2869888), wit… |
| Colombia | Mandatory clearance (prior validation by DIAN) — rollout completed 2020 | DIAN Sistema de Facturación Electrónica | UBL 2.1 XML, signed; CUFE; QR | — | 2026-10-13 | Estatuto Tributario art. 616-1; DIAN Res. 000227/2025 |
| Cuba | No mandate (as at 2026-10-22): digital Factura permitted, not required (MFP Res 55/2021); no clearance or reporting sys… | None published | No prescribed format; the 13 datos de uso obligatorio of Modelo SC-2-12; signatures replaceable by approved cryptograph… | — | 2026-10-22 | Gaceta Oficial O37 of 8 Apr 2021 — MFP Resolución 55/2021 |
| Czechia | No B2B/B2C mandate (e-invoices need the recipient's consent); B2G receive-only since 2019-2020 | No clearance platform or national hub; no Czech Peppol Authority | EN 16931 (UBL 2.1, UN/CEFACT CII); ISDOC/ISDOCX 5.2+ | — | 2026-09-23 | Ministerstvo financí ČR |
| Germany | B2B mandatory if both parties established in DE, from 2025-01-01; paper/PDF transition to end-2026/27; B2G since 2020 | No B2B clearance or mandated network (any channel); B2G via OZG-RE (ZRE merged Sep 2025) | EN 16931: XRechnung, ZUGFeRD ≥ 2.0.1 (not MINIMUM/BASIC-WL); agreed formats if extractable to EN 16931 | — | 2026-10-08 | gesetze-im-internet.de — § 27(38) UStG |
| Denmark | Mandatory for B2G since 2005; no B2B mandate; default Nemhandel enrolment in force 2026-09-29 (BEK 811/2026) | Nemhandel, Peppol (equal networks, BEK 1811/2023) | OIOUBL 2.1, Peppol BIS Billing 3.0 | — | 2026-09-30 | Retsinformation — BEK nr. 811/2026 |
| Dominican Republic | Mandatory e-CF (Law 32-23), phased: large national 2024-05-15; large local and medium 2025-05-15 (extended to 2025-11-1… | DGII e-CF system (clearance via DGII web services; not Peppol) | XML, digitally signed | enacted — effective 2026-11-15 (2026-W19) | 2026-10-15 | DGII — taxpayers obliged to implement e-CF; Avisos 12-25, 06-26, 14-26 |
| Ecuador | Mandatory since 2022-11-29 for all taxpayers obliged to invoice (except negocios populares); real-time transmission to… | SRI national system (off-line scheme; valid once SRI authorises); not Peppol | XML under SRI schemas, XAdES-BES signature | — | 2026-10-15 | SRI Resolutions NAC-DGERCGC25-00000014 and NAC-DGERCGC25-00000017 |
| Spain | B2G mandatory since 15 Jan 2015 (Law 25/2013); B2B mandatory from 6 Oct 2027 (> EUR 8m) and 6 Oct 2028 (others) | B2G: FACe (Punto General de Entrada de Facturas Electrónicas); B2B: platforms + AEAT | B2G: signed Facturae 3.2/3.2.1/3.2.2, UBL, CII; B2B: EN 16931 in UBL, CII, EDIFACT or Facturae | enacted (2026-W24) | 2026-06-16 | Boletín Oficial del Estado (BOE) |
| Ethiopia | — | — | — | in-force (2026-W33) | 2026-08-10 | Ministry of Revenue (Ethiopia) |
| Fiji | Mandatory EFD fiscalisation phased by industry for turnover over FJD 50,000 (Gazette Notice 61 of 2025); last group (wh… | FRCS VAT Monitoring System (VMS): accredited POS with FRCS Virtual SDC or vendor External… | EFD fiscal invoice with sequential number and QR-code digital signature (TAA EFD Regulations 2017 reg 12); no XML/UBL/P… | — | 2026-10-22 | Gazette Notice No. 61 of 2025 (8 Aug 2025), EFD groups and deadlines; FRCS VMS… |
| Finland | No B2B mandate; right to receive an e-invoice on request (B2B/B2G, since 1 Apr 2020); contracting authorities must rece… | Peppol (State Treasury is Peppol Authority); e-invoice operator network | EN 16931 (Peppol BIS Billing 3.0); Finvoice, TEAPPSXML | — | 2026-09-30 | Finlex — Act 241/2019 on electronic invoicing |
| France | — | — | — | enacted — effective 2026-09-01 (2026-W30) | unverified* | — |
| Gabon | — | — | — | enacted — effective 2026-07-01 (2026-W25) | 2026-06-20 | Gouvernement de la République Gabonaise |
| United Kingdom | — | — | — | proposed — effective 2029-04-01 (2026-W26) | 2026-06-26 | HM Treasury / HMRC |
| Greece | Mandatory B2B (domestic and non-EU) and B2G issuance via AADE-licensed providers or AADE apps; > EUR 1m from 2026-03-02… | myDATA real-time transmission (MARK) for B2B, not Peppol; B2G via Peppol to the GSIS ΚΕΔ… | myDATA XML (API v2.0.2) for B2B; EN 16931 / Greek CIUS PEPPOL BIS 3.0 (UBL 2.1) for B2G | enacted — effective 2026-11-02 (2026-W41) | 2026-10-07 | AADE / Ministry of National Economy and Finance — Joint Decision A.1197/2026 (Φ… |
| Guatemala | Mandatory (FEL): General regime by 2022-07-01; Pequeño Contribuyente by 2023-07-01; new registrants since 2021-07-01 | FEL — SAT-authorised certifiers (real-time certification); not Peppol | XML DTE with advanced electronic signature | — | 2026-10-15 | SAT — Factura Electrónica en Línea (Acuerdo de Directorio 13-2018) |
| Croatia | Mandatory domestic B2B since 2026-01-01 (VAT-registered issue and receive); non-VAT issuers from 2027-01-01 | National eRačun-AS4 network (access points, AMS lookup); not Peppol domestically | EN 16931 + CIUS-HR (UBL 2.1) | enacted — effective 2027-01-01 (2026-W35) | 2026-09-24 | Narodne novine — Zakon o fiskalizaciji (NN 89/2025), Arts 38 and 80 |
| Hungary | Real-time invoice reporting (Online Számla) since 2018/2021; B2G receive-only since 2019-04-18; no general B2B mandate | NAV Online Számla API (reporting, not clearance); not Peppol | NAV XML schema v3.0 (reporting); EN 16931 for B2G | — | 2026-09-30 | NAV — Online Számla documentation |
| Ireland | No mandate in law; B2G receive-only (S.I. 258/2019); Revenue plans B2B phases from 2028-11-01 | B2G: Peppol (OGP authority since 2018); B2B: not named in law | EN 16931 (PDF and scanned invoices excluded, per Revenue) | proposed — effective 2028-11-01 (2026-W31) | 2026-09-30 | Revenue — VAT Modernisation timeline |
| Israel | CTC: allocation numbers mandatory on B2B tax invoices exceeding NIS 5,000 before VAT (from 2026-06-01) | Israel Tax Authority allocation-number service (API and web app); not Peppol | No invoice format prescribed; invoice data sent as JSON to the ITA REST API (OAuth2) | in-force — effective 2026-06-01 (2026-W25) | 2026-10-22 | ITA — VAT Implementation Instruction 01/2025; API description v1.0 |
| India | Mandatory for busineses with a turnover of 5crs | IRP | — | — | unverified* | — |
| Italy | — | SDI(Sistema Di Interscambi) | FatturaPA | — | unverified* | — |
| Japan | No mandate; e-invoices permitted (Consumption Tax Act art. 57-4(5)); the qualified invoice system sets content rules, n… | Peppol (voluntary); the Digital Agency is the Japan Peppol Authority; B2G Peppol invoicin… | JP PINT Ver. 1.1.3 (Standard Invoice, Self Billing Invoice, Invoice for Non-tax Registered Businesses) | — | 2026-10-06 | Digital Agency (デジタル庁) — electronic invoice policy page (Japan Peppol Authority… |
| South Korea | Mandatory: corporations since 2011; individuals ≥ KRW 80m since 2024-07-01 | NTS e-tax invoice system (Hometax, ASP, ERP); next-day reporting to NTS | National e-tax invoice XML standard, digitally signed; not Peppol | — | 2026-10-13 | National Tax Service — e-tax invoice obligated issuers; VAT Decree Art 68 |
| Lesotho | — | — | — | enacted — effective 2026-08-01 (2026-W25) | 2026-06-20 | Revenue Services Lesotho (RSL) |
| Lithuania | Mandatory B2G (PEPPOL from 2025-01-01, or E. sąskaita); no B2B mandate | PEPPOL; E. sąskaita (SABIS) as fallback | EN 16931 | — | 2026-09-24 | e-seimas — Government resolution No. 405, point 1.4 |
| Luxembourg | Mandatory B2G since 2023-03-18; B2B proposed only (bill 8815: receive 2028-01-01; issue 2028-07-01 or 2029-01-01) | Peppol, or MyGuichet.lu forms (upload or manual entry); e-mail not accepted | EN 16931 (UBL/CII); Peppol BIS Billing 3.0 recommended; XRechnung 3.0.1; XRechnung < 3.0 refused from 2026-10-01 | proposed (2026-W34) | 2026-09-30 | Legilux — loi du 13 décembre 2021 (art. 4bis; art. 6(2) phase-in) |
| Latvia | — | — | — | — | unverified* | — |
| Morocco | No mandate in force: CGI art. 145-IX legal basis, no implementing decree published | — | — | — | 2026-10-14 | CGI 2026, art. 145-IX |
| North Macedonia | — | — | — | enacted — effective 2026-10-01 (2026-W23) | 2026-06-20 | Public Revenue Office (UJP), North Macedonia |
| Malta | No mandate; B2G receive-only above EU procurement thresholds (S.L. 601.10), suppliers may still send paper | Peppol for B2G (Pagero as the government's service provider); no national platform | EN 16931; Peppol BIS Billing 3.0 for B2G, no national CIUS | — | 2026-09-30 | MTCA — E-invoicing and DRR |
| Mauritius | Real-time fiscalisation, mandatory by DG notice; Phase 3: LTD > MUR 100m 2024-05-15 to MSTD > MUR 40m 2026-09-01 | MRA Invoice Fiscalisation Platform (IFP) via MRA API; direct EBS connection, not Peppol | JSON (MRA Standard e-Invoice Template / Data Structure v1.0); IRN + QR code | enacted — effective 2026-10-01 (2026-W35) | 2026-10-22 | Mauritius Revenue Authority (MRA) — e-invoicing page |
| Malawi | — | — | — | in-force — effective 2026-01-31 (2026-W32) | 2026-08-03 | Malawi Revenue Authority |
| Mexico | Mandatory clearance for all issuers (B2B, B2C, B2G); CFDI 4.0 the only valid version since 2023-04-01 | SAT-authorised PACs (CFF art. 29 Bis); not Peppol | CFDI 4.0 XML (Anexo 20), plus SAT complements | in-force — effective 2026-04-24 (2026-W17) | 2026-10-22 | SAT — Formato de factura (Anexo 20); CFF arts. 29 and 29 Bis |
| Malaysia | Mandatory validation (B2B/B2C/B2G), phased 2024–2026; < RM3m exempt from 2026-09-01; ≤ RM5m relaxed to 2027-12-31 | MyInvois (IRBM) Portal or API; not Peppol — Peppol providers may transmit | UBL 2.1 (XML or JSON); QR code on the visual representation | in-force — effective 2027-12-31 (2026-W31) | 2026-10-06 | IRBM e-Invoice Guideline v4.8 and Specific Guideline v4.9 |
| Nigeria | Large (> NGN 5bn) live since 2025-08-01, compliance by 2026-07-31; medium 2026-07-01; emerging 2027-07-01 (indicative) | NRS MBS via accredited access points; Peppol (PINT NG) not mandatory, mainly cross-border | UBL-based; MBS validator and API take UBL in JSON (or CSV), some NRS documents also list XML; IRN + QR code | enacted — effective 2026-07-01 (2026-W25) | 2026-10-22 | NRS — EFS implementation timeline (17 Feb 2026) |
| Norway | B2G mandatory since 2 Apr 2019; B2B issuing from 1 Jan 2027 (in practice to ELMA/Peppol buyers), receiving 1 Jan 2030 | Peppol, ELMA registry; interchange + post-audit, no clearance or e-reporting | B2G: EHF / Peppol BIS Billing 3.0+. B2B: EHF / Peppol BIS Billing and Self-Billing 3.0+; others by agreement to 2029 | enacted — effective 2027-01-01 (2026-W26) | 2026-09-30 | Lovdata — Bookkeeping Act § 10 (LOV-2026-06-19-39); FOR-2026-09-29-1933 |
| New Zealand | No B2B/B2C mandate; B2G: agencies e-invoice-capable from 2026-01-01, large suppliers from 2027-01-01 | Peppol | Peppol (A-NZ specification) | — | 2026-10-13 | NZ Government Procurement Rule 44 |
| Oman | Mandatory: supplies > OMR 5m from 2027-04-01; all others 2027-10-01 | Fawtara — Peppol 5-corner via accredited providers; tax data to OTA | PINT OM (UBL XML); QR code on B2C copies | enacted — effective 2027-04-01 (2026-W36) | 2026-10-13 | Ministry of Justice and Legal Affairs — Decision No. 189/2026; OTA FAQ 30 Sep 2… |
| Peru | Mandatory clearance for all factura/boleta issuers since 2022; new registrants from day of registration (2026-06-01) | SUNAT SEE: direct to SUNAT or via accredited OSE (CDR returned); not Peppol | XML UBL 2.1 (only version since 2018-01-01); digital signature; QR code on printed copy | in-force — effective 2027-01-01 (2026-W35) | 2026-09-24 | SUNAT — Resolución de Superintendencia N.° 000075-2026/SUNAT |
| Philippines | Mandatory e-invoice issuance by 2026-12-31 for e-commerce (Small+), LTS, EOPT Large Taxpayers and CAS/CBA users; export… | BIR EIS (Electronic Invoicing and Sales Reporting); seller-to-buyer issuance, no clearanc… | JSON (BIR EIS); PTI before issuing, EIS Certification within 6 months | in-force — effective 2026-09-22 (2026-W40) | 2026-10-06 | BIR — RMC No. 98-2026 (with RR No. 11-2025 as amended by RR No. 26-2025) |
| Pakistan | Mandatory for all sales-tax registered persons; S.R.O. 1852(I)/2025 issue-by dates 1 Nov–31 Dec 2025, all passed | FBR Digital Invoicing (IRIS), run by PRAL; PRAL or licensed integrators; not Peppol | JSON over REST web API (PRAL DI API v1.12); FBR invoice number, QR code and DI logo printed | enacted (2026-W31) | 2026-10-22 | FBR — S.R.O. 1852(I)/2025; PRAL Technical Specification for DI API v1.12 |
| Poland | — | — | — | in-force — effective 2026-02-01 (2026-W24) | 2026-06-16 | Ministerstwo Finansów (podatki.gov.pl) |
| Portugal | — | — | — | — | unverified* | — |
| Paraguay | — | — | — | enacted — effective 2026-09-01 (2026-W25) | 2026-06-18 | Direccion Nacional de Ingresos Tributarios (DNIT), Paraguay |
| Qatar | — | — | — | proposed (2026-W19) | 2026-06-16 | Qatar News Agency (QNA), State of Qatar |
| Romania | Mandatory clearance: B2G 2022-07-01; B2B between Romania-established persons 2024-07-01; B2C reporting 2025-01-01 | RO e-Factura (Ministry of Finance / CNIF; ANAF SPV portal or API); not Peppol | XML on EN 16931 + RO_CIUS (CIUS-RO:1.0.1); UBL 2.1 or UN/CEFACT CII 16B | in-force — effective 2026-06-01 (2026-W29) | 2026-09-30 | Ministerul Finanțelor — RO e-Factura |
| Serbia | Mandatory: B2G since 2022-05-01; B2B since 2023-01-01; electronic VAT recording by the 12th; preliminary VAT return (PP… | SEF — central Ministry of Finance platform | UBL 2.1 to SRBDT (SRPS EN 16931-1) | enacted — effective 2027-01-01 (2026-W39) | 2026-10-14 | Ministry of Finance — Law on Electronic Invoicing (consolidated through 80/2026) |
| Saudi Arabia | Mandatory: Phase 1 since 2021-12-04; Phase 2 integration in waves (Wave 25 by 2027-02-01) | ZATCA FATOORA platform (clearance B2B, reporting B2C within 24h) | UBL 2.1 XML / PDF-A3 with embedded XML; QR code; cryptographic stamp | enacted — effective 2027-02-01 (2026-W31) | 2026-10-13 | ZATCA — e-invoicing roll-out phases |
| Sudan | live | National e-Invoice system | n/a | in-force — effective 2026-05-04 (2026-W34) | 2026-08-18 | Sudan Taxation Chamber (SudanTax) |
| Sweden | Mandatory B2G since 2019-04-01 (Lag 2018:1277); no B2B mandate | Peppol recommended (Upphandlingsmyndigheten since 2026-07-01) | EN 16931 — UBL and CII (authorities must accept both); Peppol BIS Billing 3 recommended | — | 2026-09-30 | Upphandlingsmyndigheten — Regler för e-handel och e-faktura |
| Singapore | GST reporting: voluntary registrants 2025-11-01/2026-04-01; other in-scope 2028-04-01 to 2031-04-01; no B2G mandate | InvoiceNow (Peppol), IRAS as 5th corner; IMDA-accredited Access Points | PINT-SG (urn:peppol:pint:billing-1@sg-1) base data format; SG Peppol BIS Billing 3.0 | — | 2026-10-22 | IRAS — GST InvoiceNow Requirement (last updated 8 Oct 2026); e-Tax Guide, Secon… |
| Slovenia | Mandatory B2G since 2015-01-01 (ZPJS); exclusive B2B e-invoicing from 2028-01-01 (ZIERDED); no clearance or reporting | E-route providers, Peppol, direct exchange by consent, or free FURS app via UJP; no e-mail | e-SLOG (invoice version 2.0), an EN 16931 syntax on the Commission list, or an international standard agreed by contract | enacted — effective 2028-01-01 (2026-W36) | 2026-09-30 | Uradni list RS 85/2025 — ZIERDED, Arts. 7, 9 and 28 |
| Slovakia | Mandatory domestic B2B/B2G from 2027-01-01 (Act 385/2025); non-established out of scope until 2030-06-30 | Peppol 5-corner via FR SR-certified providers, reporting at issue; ID 0245:DIČ | EN 16931 in UBL 2.1 or UN/CEFACT CII; Peppol BIS Billing 3.0 (Slovak transposition v1.11) | enacted — effective 2027-01-01 (2026-W31) | 2026-09-30 | Slov-Lex — VAT Act 222/2004, §85o (as inserted by Act 385/2025) |
| San Marino | — | — | — | enacted — effective 2027-01-01 (2026-W39) | 2026-09-21 | Segreteria di Stato per le Finanze e il Bilancio, Repubblica di San Marino |
| El Salvador | — | — | — | enacted — effective 2026-12-01 (2026-W18) | 2026-06-20 | Ministerio de Hacienda, El Salvador |
| Eswatini | — | — | — | enacted — effective 2026-05-11 (2026-W20) | 2026-06-20 | Swaziland News |
| Türkiye | e-Fatura ≥ TRY 3m (online sellers ≥ 500k); all other invoices e-Arşiv from 2026 | GİB central platform via GİB Portal, licensed integrator or direct link | UBL-TR 1.2.1 (UBL 2.0-based); not Peppol | — | 2026-10-13 | GİB — VUK General Communiqué 509 (consolidated through No. 589) |
| Trinidad and Tobago | None (as at 2026-10-22): no e-invoicing, clearance or real-time reporting; Budget 2027 proposes mandatory GENTAX e-fili… | — | — | — | 2026-10-22 | IRD — e-Tax FAQs (e-Tax optional); VAT Act Chap. 75:06 has no e-invoice provisi… |
| Taiwan | Permitted for domestic sellers (one of five uniform-invoice types); cloud invoices mandatory for foreign e-service supp… | MOF E-Invoice Platform; upload within 7 days (B2B) / 2 days (B2C) | MIG 4.0 XML | — | 2026-10-13 | MOF — e-invoice filing time limits (in force 2025-01-01) |
| Uganda | Mandatory | EFRIS (URA national) | — | in-force — effective 2025-07-01 (2026-W37) | 2026-09-07 | Uganda Revenue Authority |
| United States | — | — | — | — | unverified* | — |
| Uzbekistan | Mandatory for all business entities since 2020-01-01 (B2B, B2G); B2C via fiscal cash-register receipts | Tax Committee e-invoice information system via e-invoice operators; state roaming operator | — | — | 2026-10-15 | Cabinet of Ministers Resolution No. 522 of 25 June 2019 |
| Vietnam | Mandatory for all sellers since 2022-07-01; Decree 254/2026 regime from 2026-07-01; foreign platforms voluntary | Cục Thuế system via licensed providers (direct at ≥ 1m invoices/month); not Peppol | National XML schema published by the Cục Thuế (Circular 91/2026 Art. 3) | in-force — effective 2026-07-01 (2026-W34) | 2026-09-24 | Công Báo — Nghị định 254/2026/NĐ-CP |
| Kosovo | — | — | — | in-force — effective 2026-07-09 (2026-W29) | 2026-07-13 | Administrata Tatimore e Kosoves (Kosovo Tax Administration) |
| South Africa | — | — | — | enacted — effective 2026-04-01 (2026-W26) | 2026-06-26 | South African Revenue Service / National Treasury |
| Zambia | — | Smart Invoice (ZRA VSDC) | — | in-force — effective 2026-09-02 (2026-W37) | 2026-09-07 | Zambia Revenue Authority |
* 7 rows are legacy values pending independent re-verification; rows with a date in Last confirmed were verified against the linked official source on that date.
Tracked e-invoicing changes from the weekly feed
Every entry below was frozen from an official source by the weekly Last Week in Taxes scan and re-verified independently.
| Jurisdiction | Status | Effective | What changed | Source |
|---|---|---|---|---|
| Angola | enacted | 2027-01-01 | Under Presidential Decree No. 71/25 of 20 March 2025 (Legal Framework for Invoices), mandatory electronic invoicing in Angola is phased: it has applied since 1 January 2026 to Large Taxpayers and State suppliers, and extends from 1 January | — |
| Argentina | enacted | 2026-11-01 | ARCA (Agencia de Recaudación y Control Aduanero) Resolución General N° 5893/2026 extends the obligation to issue original electronic vouchers and/or use a fiscal controller, replacing paper invoice booklets, to monotributistas under the Soc | — |
| Armenia | enacted | 2027-01-01 | Law HO-309-N of 3 July 2026 rewrites Article 380.1(1.1) of the RA Tax Code so that use of an electronic cash-register machine (էլեկտրոնային հսկիչ դրամարկղային մեքենա) is mandatory not only for order placement and passenger transport by elec | — |
| Belgium | proposed | 2028-01-01 | The Belgian Council of Ministers approved on 18 July 2026 a preliminary draft law (avant-projet de loi / voorontwerp van wet) amending the VAT Code to introduce mandatory near-real-time electronic reporting of invoice data from 1 January 20 | — |
| Bolivia | enacted | 2026-10-30 | Bolivia's Servicio de Impuestos Nacionales approved Resolución Normativa de Directorio No. 102600000028 on 30 July 2026, extending to 30 October 2026 the deadline for taxpayers to homologate the products and services in their invoicing syst | 102600000028 |
| Botswana | enacted | 2027-04-01 | Section 59(8) of Botswana's Value Added Tax Act, 2026 (Act No. 15 of 2026), gazetted and commenced 1 July 2026, requires a registered person to issue tax invoices electronically under the electronic billing system, and section 60(4) applies | 15 of 2026 |
| Brazil | enacted | 2026-11-03 | The NF-e national portal published Nota Técnica 2026.008 version 1.00 on 1 October 2026, creating the fields Valor Líquido Unitário and Valor Líquido do Produto (net unit and net item value before IBS/CBS) and a field for the ICMS provision | — |
| Bulgaria | proposed | 2028-01-01 | Bulgaria's Ministry of Finance published on 23 September 2026, for public consultation until 23 October 2026, a draft law amending the VAT Act that would require VAT-registered suppliers established in Bulgaria to issue structured electroni | — |
| Burkina Faso | enacted | 2026-09-07 | A joint communiqué from Burkina Faso's Direction Générale des Impôts (DGI) and the Chambre de Commerce et d'Industrie du Burkina Faso (CCI-BF), dated 28 August 2026 (Ouagadougou), sets a phased schedule for the sale/distribution of certifie | — |
| Cabo Verde | proposed | 2027-01-01 | Cabo Verde's State Budget 2027 bill (Proposta de Lei submitted to the National Assembly) would amend the VAT Code: VAT becomes chargeable at invoice issue within the legal deadline or, where contingency mode is used, on issue of the auxilia | — |
| Chile | enacted | — | Chile's Servicio de Impuestos Internos (SII) issued Resolución Exenta N° 121 of 4 September 2026, implementing a new set of technical and business validations applied to the XML files of Documentos Tributarios Electrónicos (DTE) during elec | — |
| Congo (Republic of the Congo) | enacted | 2026-08-01 | The DGID's official SFEC portal states that, under Décret n°2026-101 du 31 mars 2026, economic agents must issue certified electronic invoices via the Système de Facturation Électronique Certifiée from 1 August 2026 — one month later than t | — |
| Côte d'Ivoire | in-force | 2026-10-29 | A DGI communiqué of 14 September 2026 gives companies using the API-interface (derogatory) procedure for generating electronic standardised invoices (FNE) 45 days from signature (to 29 October 2026) to bring their solutions into line with F | — |
| Croatia | enacted | 2027-01-01 | The Pravilnik o izmjenama i dopunama Pravilnika o fiskalizaciji računa u krajnjoj potrošnji was published in Narodne novine issue 97/2026 on 2 September 2026 (signed 27 August 2026), as the gazette's own heading 'NN 97/2026 (2.9.2026.)' and | — |
| Czechia | enacted | 2027-01-01 | The President of the Czech Republic signed the EET 2.0 sales-records act (Snemovni tisk 189) on 17 September 2026, the decision reaching the Chamber of Deputies the same day. | — |
| Denmark | enacted | 2027-03-01 | Erhvervsstyrelsen published on 28 September 2026 amendments to the executive order on requirements for registered digital bookkeeping systems. | — |
| Dominican Republic | enacted | 2026-11-15 | The DGII granted an automatic, exceptional six-month extension of the mandatory electronic invoicing (e-CF) implementation deadline for Small, Micro and unclassified taxpayers under Law 32-23, moving the deadline from 15 May 2026 to 15 Nove | — |
| DR Congo | in-force | 2025-12-01 | In the Democratic Republic of the Congo, the obligation to issue and to demand a facture normalisée (normalised invoice) produced by a DGI-approved fiscal device (DEF) has applied to all VAT taxpayers since 1 December 2025, the date fixed b | — |
| El Salvador | enacted | 2026-12-01 | El Salvador's Ministerio de Hacienda (DGII) published the Normativa de Cumplimiento de los Documentos Tributarios Electronicos V2.0 (NCDTE 2.0) and the Manual Tecnologico para la Integracion del Sistema de Transmision V2.0 (MTIST 2.0) in Ma | NCDTE-2.0 / MTIST-2.0 |
| Eswatini | in-force | 2026-07-15 | Eswatini's Minister for Finance issued Legal Notice No. 111 of 2026, the Value Added Tax Act (Amendment of Third Schedule) Notice, 2026, inserting a new paragraph 1bis in the Third Schedule to the VAT Act 2011: a tax invoice, credit note or | — |
| Ethiopia | in-force | — | Ethiopia's Ministry of Revenue issued the Electronic Invoicing System Administration Directive No. 1142/2018 (Ethiopian calendar; signed at Addis Ababa in Hamle 2018 E.C., rendered by the document's own English text as June 2026 G.C.). | 1142/2018 |
| Fiji | enacted | 2026-12-31 | The Fiji Revenue and Customs Service (FRCS) public notice confirming Electronic Fiscal Device (EFD) Phase 3 timelines under Gazette Notice 61 of 2025 sets 31 December 2026 as the implementation due date for the Wholesalers, Manufacturers an | — |
| France | in-force | 2026-09-23 | A DGFiP rescrit published in BOFiP on 23 September 2026 (BOI-RES-TVA-000275) provides that transactions of intermediation under article 298 undecies of the CGI carried out by intermediaries in press distribution are admitted not to be cover | — |
| Gabon | enacted | 2026-07-01 | Gabon's Finance Law 2026 (Loi n°041/2025, Journal Officiel n°96-quater du 30 décembre 2025) introduced mandatory e-invoicing via the DGI DIGITAX platform. | 041/2025 |
| Greece | enacted | 2026-11-02 | Joint decisions of the Deputy Minister of National Economy and Finance and the Governor of AADE, announced 30 September 2026, move the start of mandatory B2B e-invoicing for second-period businesses from 1 October 2026 to 2 November 2026. | — |
| India | in-force | 2026-07-29 | GSTN advisory dated 29 July 2026 ('Advisory on Keeping on Hold the Proposed e-Way Bill Enhancements', GST portal news item 668) states that the e-Way Bill enhancements announced in advisories of 9 and 17 June 2026 (FAQs dated 1 July 2026), | — |
| Ireland | proposed | 2028-11-01 | Irish Revenue published a VAT Modernisation Timeline, updated 20 July 2026, setting three phases for mandatory domestic e-invoicing and real-time digital reporting: November 2028 for large VAT-registered corporates on domestic B2B; November | — |
| Israel | in-force | 2026-06-01 | Under the Israel Tax Authority CTC invoice-clearance model (allocation numbers issued via the SHAAM system), from 1 June 2026 a tax invoice requires a pre-issued allocation number when its amount is NIS 5,000 or more (VAT excluded), down fr | — |
| Kenya | in-force | 2026-08-31 | The Kenya Revenue Authority announced on 31 August 2026 the integration of its electronic Tax Invoice Management System (eTIMS) with the government's Integrated Financial Management Information System (IFMIS). | — |
| Kosovo | in-force | 2026-07-09 | The Kosovo Tax Administration (ATK) published a new version of its EDI Electronic System on 9 July 2026, adding a 'Request for Fiscalization' e-service that issues a Unique Fiscalization Code to taxpayers transitioning to Electronic Fiscal | — |
| Lesotho | enacted | 2026-08-01 | Lesotho's Value Added Tax (E-Invoicing) Regulations, 2026, Legal Notice No. 25 of 2026, were published in Government Gazette Vol. 71, No. 26 on 27 March 2026 and entered into legal force on 1 April 2026. | Legal Notice No. 25 of 2026 |
| Luxembourg | proposed | — | Luxembourg's Minister of Finance Gilles Roth formally deposited Projet de loi n° 8815 with the Chamber of Deputies on 30 July 2026, amending the law of 16 May 2019 on electronic invoicing (extending it beyond public procurement to domestic | 8815 |
| Malawi | in-force | 2026-01-31 | The Malawi Revenue Authority confirmed that the Value Added Tax (Electronic Invoicing System) Regulations, 2025 were published on 9 January 2026 and that the transition period from Electronic Fiscal Devices to the Electronic Invoicing Syste | VAT (Electronic Invoicing System) Regulations, 2025 |
| Malaysia | in-force | 2027-12-31 | Correction to the Malaysia entry in issue 2026-W26, which stated that the MyInvois relaxation period for taxpayers with annual turnover between RM1 million and RM5 million ended on 30 June 2026 and that those taxpayers faced no further grac | — |
| Mauritania | enacted | 2026-11-01 | A Ministry of Finance circular dated Nouakchott, 29 September 2026 generalises use by public entities of the STT teledeclaration and telepayment platform run by the Direction Generale des Impots. | — |
| Mauritius | enacted | 2026-10-01 | Section 25(i) of the Finance Act 2026 amends section 20E of the Mauritius VAT Act, which makes it an offence for a person required to use the e-invoicing system to fail to do so. | 14/2026 |
| Mexico | in-force | 2026-04-24 | Mandatory CFDI 4.0 complemento de hidrocarburos y petroliferos becomes obligatory for sales of fuels and petroleum products from 24 April 2026; a CFDI issued without the complement after that date has no fiscal validity and cannot support a | — |
| Netherlands | proposed | 2030-07-01 | On 11 September 2026 the Dutch cabinet decided to introduce mandatory e-invoicing and transaction reporting for business-to-business transactions. | — |
| New Zealand | enacted | 2027-01-01 | Under Government Procurement Rule 44.2, New Zealand government agencies that receive more than 2,000 domestic trade invoices a year must require large suppliers (entities whose total revenue, with subsidiaries, exceeded NZD 33 million in ea | — |
| Nigeria | enacted | 2026-07-01 | Under the Nigeria Revenue Service (NRS) phased rollout of the Merchant Buyer Solution (MBS) national e-invoicing / Electronic Fiscal System, set out in an NRS public notice issued February 2026, mandatory e-invoicing for medium taxpayers (a | — |
| North Macedonia | enacted | 2026-10-01 | North Macedonia's Public Revenue Office (UJP) launched the third pilot phase of the e-Faktura e-invoicing platform on 4 June 2026, progressing from API testing to end-user business process testing. | Official Gazette No. 270 (31 December 2025) — VAT Law amend… |
| Norway | enacted | 2030-01-01 | Norway's Ministry of Finance (Finansdepartementet) adopted FOR-2026-09-25-1913, a transitional regulation under Part VII no. 2 of lov 19. | FOR-2026-09-25-1913 |
| Oman | enacted | 2027-04-01 | Oman’s Tax Authority issued Decision No. 189/2026 amending provisions of the Executive Regulations of the VAT Law, published in Official Gazette Issue 1660 and on the Ministry of Legal Affairs legislation portal on 9 August 2026, and signed | 189/2026 |
| Pakistan | enacted | 2026-09-29 | The Federal Board of Revenue issued S.R.O. 1666(I)/2026 on 29 September 2026 amending Chapter XIV of the Sales Tax Rules, 2006 so that the electronic-invoicing and integration rules (rules 150Q onwards) also apply to persons required to iss | — |
| Paraguay | enacted | 2026-09-01 | Resolucion General DNIT N 52, which designates new electronic invoicers and modifies Resolucion General DNIT N 21/2024, brings approximately 3,000 additional taxpayers into the SIFEN national electronic-invoicing system on staggered mandato | — |
| Peru | enacted | 2027-01-01 | SUNAT Resolución de Superintendencia N.° 000143-2026/SUNAT (29 July 2026, published in El Peruano on 31 July 2026) postpones the entry into force of Resolución de Superintendencia N.° 000048-2026/SUNAT — which brings the DAE-SEAE airport-se | — |
| Philippines | enacted | 2026-12-31 | The rule that a covered taxpayer's head office and all its branch offices must issue electronic invoices, and be covered by electronic sales reporting, is set by BIR Revenue Regulations No. 11-2025, Sections 3.A and 3.B. Revenue Regulations | — |
| Poland | proposed | 2027-01-01 | Poland's Ministry of Finance announced on 16 September 2026 that it is extending the deferral of penalties for errors in using KSeF to 31 December 2027. | — |
| Portugal | proposed | 2027-01-01 | The Government's State Budget bill for 2027 (Proposta de Lei n.º 110/XVII/2.ª, entered in Parliament 8 October 2026) provides in art. 77(3) that PDF invoices are accepted as electronic invoices for all tax-law purposes until 31 December 202 | — |
| Qatar | proposed | — | Qatar's Cabinet approved a draft law on electronic invoicing and its executive regulations, prepared by the Ministry of Finance with the General Tax Authority (GTA). | — |
| Romania | in-force | 2026-09-03 | ANAF Order No. 1021/2026 (Monitorul Oficial Partea I nr. 743 of 3 September 2026, in force 3 September 2026) amends OPANAF 3788/2024 on the optional RO e-Factura register: form (081) is retitled to cover registration in and removal from the | — |
| San Marino | enacted | 2027-01-01 | San Marino's Decreto Delegato 4 settembre 2026 n.133 requires all economic operators, agricultural undertakings, the State and public and private bodies holding an economic-operator code to issue electronic invoices for supplies of goods an | — |
| Saudi Arabia | enacted | 2027-02-01 | ZATCA published the criteria for Wave 25 of the Fatoora Phase 2 (Integration) e-invoicing mandate on 24 July 2026: taxpayers whose VAT-taxable revenues exceeded SAR 187,500 in any of 2022, 2023, 2024 or 2025 must integrate their e-invoicing | Wave 25 |
| Serbia | enacted | 2027-01-01 | Serbia's National Assembly adopted the Law on Amendments and Supplements to the Law on Electronic Invoicing (act no. 2592-26), part of a wider tax-law package published in Sluzbeni glasnik RS br. 80/2026 of 1 September 2026. | — |
| Singapore | in-force | 2026-04-01 | IRAS's GST InvoiceNow Requirement mandates that businesses submit invoice data to IRAS via the InvoiceNow network as a condition of voluntary GST registration. | — |
| Slovakia | proposed | 2027-01-01 | Government bill ČPT 1454 (delivered to the National Council 27 August 2026; awaiting first reading) amends the VAT Act 222/2004. | — |
| Slovenia | enacted | 2028-01-01 | Slovenia’s Zakon o izmenjavi elektronskih racunov in drugih elektronskih dokumentov (ZIERDED), adopted by the Drzavni zbor on 23 October 2025 and published in Uradni list RS No. 85/2025 of 6 November 2025 at item 3032, requires business ent | Uradni list RS 85/2025, poz. 3032 |
| South Africa | enacted | 2026-04-01 | The Tax Administration Laws Amendment Act 4 of 2026 (Government Gazette 54447, 1 April 2026) amends the VAT Act to introduce statutory definitions of e-invoice, e-debit note and e-credit note and an e-reporting framework. | — |
| Spain | enacted | 2027-10-06 | Spain published Orden HAC/1028/2026, de 2 de octubre (BOE-A-2026-20587, BOE no. 247 of 5 October 2026), which regulates the AEAT public e-invoicing solution (solución pública de facturación electrónica) under the third final provision of Re | HAC/1028/2026 |
| Sudan | in-force | 2026-05-04 | On 4 May 2026 Sudan's Taxation Chamber announced the resumption of its E-Invoice System (paused during the conflict), publishing the registration form, technical requirements, user guide and executable client on its e-services portal. | — |
| Sweden | in-force | 2026-07-01 | Förordning (2026:598), in force 1 July 2026, inserts sections 2 b to 2 d into the instruction for Upphandlingsmyndigheten, förordningen (2015:527), transferring from DIGG to Upphandlingsmyndigheten support to private suppliers on e-invoices | — |
| Turkey | enacted | 2027-01-01 | Turkey's Tax Procedure Law General Communiqué No. 589 (Resmî Gazete No. 33124, 5th repeat, 31 December 2025), amending Communiqué No. 509, extends the transition to the e-Archive invoice for taxpayers whose commercial earnings are determine | — |
| Uganda | in-force | 2025-07-01 | A Uganda Revenue Authority public notice, "Additional taxpayers required to use EFRIS", first published on 10 August 2026, states that businesses in twelve listed sectors are required to use the Electronic Fiscal Receipting and Invoicing So | — |
| United Arab Emirates | enacted | 2026-10-30 | Ministerial Decision No. 66 of 2026 amended Article 5(1)(a) of Ministerial Decision No. 244 of 2025 on the implementation of the Electronic Invoicing System. | No. 66 of 2026 |
| United Kingdom | proposed | 2029-04-01 | In its Tax Update 2026 (Written Ministerial Statement HCWS141, 23 June 2026) the UK government confirmed Peppol as the core interoperability network for the planned mandatory B2B e-invoicing system (mandate from April 2029, decentralised fo | — |
| Vanuatu | in-force | 2026-12-31 | Vanuatu's Sales Monitoring System (VSMS), launched 1 August 2025, requires VAT-registered businesses to issue fiscalised invoices through an accredited electronic fiscal device integrated with the DCIR platform. | — |
| Vietnam | in-force | 2026-07-01 | Decree No. 254/2026/NĐ-CP (30 June 2026, effective 1 July 2026), which implements the Law on Tax Administration No. 108/2025/QH15 on e-invoices, provides in Article 2(1)(đ) that foreign organisations with taxable revenue in Vietnam, includi | — |
| Zambia | in-force | 2026-09-02 | The Zambia Revenue Authority published an updated Smart Invoice VSDC (Virtual Sales Data Controller) API Specification, linked from the ZRA Smart Invoice page in place of the previous v1.0.7 specification of August 2024. | — |
Reference links
- E-invoicing country factsheets (European Commission)
- Peppol country profiles
- EU e-invoicing dashboard
- JP PINT — Japan e-invoicing standard
Related resources
- Indirect tax rates worldwide
- VAT registration thresholds by country
- E-invoicing guides by country
- Last Week in Taxes — the weekly change feed these rows are verified against