e-Invoicing Authorities in Asia-Pacific and the Americas

Q: Who runs e-invoicing in Singapore?

The **Inland Revenue Authority of Singapore (IRAS)** is the country's Peppol Authority and the body behind the GST InvoiceNow initiative. Under this programme, e-invoicing became mandatory for newly voluntary GST-registered businesses from November 2025, with a phased extension that will bring all GST-registered businesses into scope by April 2031. IRAS works closely with the **Infocomm Media Development Authority (IMDA)**, which co-manages the InvoiceNow infrastructure and accredits Peppol access points operating in [Singapore](/country/SG). Singapore holds a distinctive position in the global e-invoicing timeline: it became the first country outside Europe to adopt Peppol, joining the network in May 2018. That early move gave Singaporean businesses a head start on structured electronic invoicing and positioned IMDA as a reference point for other Asia-Pacific governments exploring Peppol adoption. For a full breakdown of deadlines and technical requirements, see the [Singapore e-invoicing guide](/guides/singapore-e-invoicing).

Q: Who runs e-invoicing in Australia and New Zealand?

In [Australia](/country/AU), the **Australian Taxation Office (ATO)** serves as the national Peppol Authority. The ATO has mandated the Peppol PINT format for B2G invoicing from May 2025, making it the first major step towards broader structured e-invoicing across the Australian economy. Across the Tasman Sea, [New Zealand's](/country/NZ) **Ministry of Business, Innovation and Employment (MBIE)** fills the same role as the country's Peppol Authority. The two countries coordinate closely on e-invoicing standards, sharing the **PINT A-NZ** billing specification - an extension of the Peppol International (PINT) model tailored to Australian and New Zealand business rules. This alignment means that a supplier sending invoices to government buyers in both countries can use a single format and Peppol access point. Detailed timelines and obligations are covered in the [Australia e-invoicing guide](/guides/australia-e-invoicing) and the [New Zealand e-invoicing guide](/guides/new-zealand-e-invoicing).

Q: Who runs e-invoicing in Malaysia?

The **Inland Revenue Board of Malaysia (IRBM)**, known locally as **LHDN**, supervises the [MyInvois platform](/country/MY) - the country's centralised e-invoicing system. IRBM has rolled out MyInvois in phases: large businesses with annual turnover above RM100 million were brought on board from August 2024, mid-sized businesses followed from January 2025, and all remaining businesses are required to join by July 2025. A relaxation period running through December 2026 gives SMEs additional time to adapt without penalties. A new exemption threshold of RM150,000 in annual turnover has also been introduced for small enterprises. Separately, the **Malaysia Digital Economy Corporation (MDEC)** acts as the Malaysian Peppol Authority, managing access point accreditation and Peppol network governance. This dual-authority structure - IRBM for the domestic tax platform, MDEC for international interoperability - mirrors the split seen in other countries where tax compliance and network connectivity are handled by different bodies. The [Malaysia e-invoicing guide](/guides/malaysia-e-invoicing) covers the full timeline and technical specifications.

Q: Who runs e-invoicing in India and the Philippines?

[India's](/country/IN) e-invoicing system is governed by the **GST Council (GSTC)**, which sets policy, and administered through the **Invoice Registration Portal (IRP)**. India uses a **clearance model**: every invoice above the applicable turnover threshold must be submitted to the IRP, which validates it and returns a unique **Invoice Reference Number (IRN)** before the invoice can be issued to the buyer. The turnover threshold has been progressively lowered since e-invoicing launched, bringing an ever-wider set of businesses into scope. See the [India e-invoicing guide](/guides/india-e-invoicing) for current thresholds and technical details. In the [Philippines](/country/PH), the **Bureau of Internal Revenue (BIR)** is the authority behind structured e-invoicing. The BIR has required electronic invoicing for large taxpayers since 2022 and is extending the mandate to cover e-commerce businesses from January 2027. Unlike India's clearance approach, the Philippines is building its system incrementally, starting with the largest filers and expanding outward. The [Philippines e-invoicing guide](/guides/philippines-e-invoicing) tracks the latest deadlines and covered taxpayer categories.

Q: Who runs e-invoicing in Latin America?

[Colombia's](/country/CO) **Direccion de Impuestos y Aduanas Nacionales (DIAN)** operates one of the earliest clearance models in the world. Since 2019, every invoice issued in Colombia must be validated by DIAN before it can be delivered to the buyer. The system covers B2B, B2C, and B2G transactions alike, and DIAN provides a free validation tool alongside authorised technology providers. For deadlines, exemptions, and format specifications, see the [Colombia e-invoicing guide](/guides/colombia-e-invoicing). [Mexico's](/country/MX) **Servicio de Administracion Tributaria (SAT)** runs the **CFDI** (Comprobantes Fiscales Digitales por Internet) system, which has been mandatory for all taxpayers since 2014. Mexico's platform is one of the most mature anywhere - every invoice receives a unique UUID (known as the **folio fiscal**) issued by SAT-authorised certification providers called **PACs** (Proveedores Autorizados de Certificacion). With over a decade of operation, CFDI handles billions of documents each year. The [Mexico e-invoicing guide](/guides/mexico-e-invoicing) covers the current version (CFDI 4.0) and cancellation rules.

Q: What about the United States?

The [United States](/country/US) has no federal e-invoicing mandate and no equivalent of the European or Latin American tax authorities running a clearance or reporting platform. The **IRS** does not require structured e-invoicing for tax compliance purposes. Instead, adoption in the US is driven by industry initiative rather than government regulation. The main vehicle for structured e-invoicing in the US is the [DBNAlliance](/blog/e-invoicing-associations-and-organisations), a 4-corner Peppol-based network that launched in January 2024. It operates as an industry-led body, connecting businesses through accredited access points without a government mandate behind it. Fragmented state and local tax jurisdictions - and the absence of a federal VAT - mean there is far less regulatory pressure than in Europe, Asia-Pacific, or Latin America. That said, US multinationals increasingly find themselves caught up in e-invoicing mandates elsewhere. A company selling into [India](/country/IN), [Mexico](/country/MX), or the [EU](/guides/eu-e-invoicing) must comply with local rules regardless of what the IRS requires at home. For many American businesses, e-invoicing readiness is becoming a practical necessity driven by their international trading partners rather than domestic law. The [e-Invoice Readiness Scorecard](/readiness-score) can help assess how prepared your organisation is for these cross-border obligations. The [USA e-invoicing guide](/guides/usa-e-invoicing) outlines the current state of play.

Who runs e-invoicing in Singapore?

Singapore was the first country outside Europe to adopt Peppol, in May 2018.

The Inland Revenue Authority of Singapore (IRAS) is the country's Peppol Authority and the body behind the GST InvoiceNow initiative. Under this programme, e-invoicing became mandatory for newly voluntary GST-registered businesses from November 2025, with a phased extension that will bring all GST-registered businesses into scope by April 2031. IRAS works closely with the Infocomm Media Development Authority (IMDA), which co-manages the InvoiceNow infrastructure and accredits Peppol access points operating in Singapore.

Singapore holds a distinctive position in the global e-invoicing timeline: it became the first country outside Europe to adopt Peppol, joining the network in May 2018. That early move gave Singaporean businesses a head start on structured electronic invoicing and positioned IMDA as a reference point for other Asia-Pacific governments exploring Peppol adoption. For a full breakdown of deadlines and technical requirements, see the Singapore e-invoicing guide.

Who runs e-invoicing in Australia and New Zealand?

In Australia, the Australian Taxation Office (ATO) serves as the national Peppol Authority. The ATO has mandated the Peppol PINT format for B2G invoicing from May 2025, making it the first major step towards broader structured e-invoicing across the Australian economy. Across the Tasman Sea, New Zealand's Ministry of Business, Innovation and Employment (MBIE) fills the same role as the country's Peppol Authority.

The two countries coordinate closely on e-invoicing standards, sharing the PINT A-NZ billing specification - an extension of the Peppol International (PINT) model tailored to Australian and New Zealand business rules. This alignment means that a supplier sending invoices to government buyers in both countries can use a single format and Peppol access point. Detailed timelines and obligations are covered in the Australia e-invoicing guide and the New Zealand e-invoicing guide.

Who runs e-invoicing in Malaysia?

The Inland Revenue Board of Malaysia (IRBM), known locally as LHDN, supervises the MyInvois platform - the country's centralised e-invoicing system. IRBM has rolled out MyInvois in phases: large businesses with annual turnover above RM100 million were brought on board from August 2024, mid-sized businesses followed from January 2025, and all remaining businesses are required to join by July 2025. A relaxation period running through December 2026 gives SMEs additional time to adapt without penalties. A new exemption threshold of RM150,000 in annual turnover has also been introduced for small enterprises.

Separately, the Malaysia Digital Economy Corporation (MDEC) acts as the Malaysian Peppol Authority, managing access point accreditation and Peppol network governance. This dual-authority structure - IRBM for the domestic tax platform, MDEC for international interoperability - mirrors the split seen in other countries where tax compliance and network connectivity are handled by different bodies. The Malaysia e-invoicing guide covers the full timeline and technical specifications.

Who runs e-invoicing in India and the Philippines?

India's e-invoicing system is governed by the GST Council (GSTC), which sets policy, and administered through the Invoice Registration Portal (IRP). India uses a clearance model: every invoice above the applicable turnover threshold must be submitted to the IRP, which validates it and returns a unique Invoice Reference Number (IRN) before the invoice can be issued to the buyer. The turnover threshold has been progressively lowered since e-invoicing launched, bringing an ever-wider set of businesses into scope. See the India e-invoicing guide for current thresholds and technical details.

In the Philippines, the Bureau of Internal Revenue (BIR) is the authority behind structured e-invoicing. The BIR has required electronic invoicing for large taxpayers since 2022 and is extending the mandate to cover e-commerce businesses from January 2027. Unlike India's clearance approach, the Philippines is building its system incrementally, starting with the largest filers and expanding outward. The Philippines e-invoicing guide tracks the latest deadlines and covered taxpayer categories.

Who runs e-invoicing in Latin America?

Colombia's Direccion de Impuestos y Aduanas Nacionales (DIAN) operates one of the earliest clearance models in the world. Since 2019, every invoice issued in Colombia must be validated by DIAN before it can be delivered to the buyer. The system covers B2B, B2C, and B2G transactions alike, and DIAN provides a free validation tool alongside authorised technology providers. For deadlines, exemptions, and format specifications, see the Colombia e-invoicing guide.

Mexico's Servicio de Administracion Tributaria (SAT) runs the CFDI (Comprobantes Fiscales Digitales por Internet) system, which has been mandatory for all taxpayers since 2014. Mexico's platform is one of the most mature anywhere - every invoice receives a unique UUID (known as the folio fiscal) issued by SAT-authorised certification providers called PACs (Proveedores Autorizados de Certificacion). With over a decade of operation, CFDI handles billions of documents each year. The Mexico e-invoicing guide covers the current version (CFDI 4.0) and cancellation rules.

What about the United States?

The United States has no federal e-invoicing mandate and no equivalent of the European or Latin American tax authorities running a clearance or reporting platform. The IRS does not require structured e-invoicing for tax compliance purposes. Instead, adoption in the US is driven by industry initiative rather than government regulation.

The main vehicle for structured e-invoicing in the US is the DBNAlliance, a 4-corner Peppol-based network that launched in January 2024. It operates as an industry-led body, connecting businesses through accredited access points without a government mandate behind it. Fragmented state and local tax jurisdictions - and the absence of a federal VAT - mean there is far less regulatory pressure than in Europe, Asia-Pacific, or Latin America.

That said, US multinationals increasingly find themselves caught up in e-invoicing mandates elsewhere. A company selling into India, Mexico, or the EU must comply with local rules regardless of what the IRS requires at home. For many American businesses, e-invoicing readiness is becoming a practical necessity driven by their international trading partners rather than domestic law. The e-Invoice Readiness Scorecard can help assess how prepared your organisation is for these cross-border obligations. The USA e-invoicing guide outlines the current state of play.