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Global e-Invoicing Mandates by Country

Live status of B2B, B2G and B2C e-invoicing obligations in 134 countries, with the effective date of each mandate. 52 countries currently mandate B2B e-invoicing, 86 mandate B2G and 44 mandate B2C.

Data reviewed against official tax authority sources. Last updated 17 August 2026.

e-Invoicing mandate status by country

B2B, B2G and B2C obligations with the effective date of each mandate.

e-invoicing mandates by country
CountryB2B StatusB2BB2G StatusB2GB2C StatusB2CB2B EffectiveEffectiveB2G EffectiveEffectiveB2C EffectiveEffective
Albania
Mandatory
Mandatory
Mandatory
1 July 20211 Jul 20211 January 20211 Jan 20211 September 20211 Sept 2021
Andorra
None
Mandatory
None
--1 January 20251 Jan 2025--
Angola
Phased
Phased
Phased
1 January 20261 Jan 20261 January 20261 Jan 20261 January 20261 Jan 2026
Argentina
Mandatory
Mandatory
Mandatory
1 January 20071 Jan 20071 January 20071 Jan 20071 January 20071 Jan 2007
Armenia
Mandatory
Mandatory
None
1 January 20151 Jan 20151 January 20151 Jan 2015--
Australia
Voluntary
Phased
None
31 October 201931 Oct 20191 July 20221 Jul 2022--
Austria
None
Mandatory
None
--1 January 20141 Jan 2014--
Azerbaijan
Mandatory
Mandatory
Mandatory
1 January 20171 Jan 20171 January 20171 Jan 20171 January 20201 Jan 2020
Bahrain
Voluntary
Voluntary
Voluntary
------
Bangladesh
Phased
Phased
Phased
1 July 20191 Jul 20191 July 20191 Jul 201925 August 202025 Aug 2020
Belarus
Mandatory
Mandatory
None
1 July 20161 Jul 20161 July 20161 Jul 2016--
Belgium
Mandatory
Mandatory
None
1 January 20261 Jan 20261 November 20221 Nov 2022--
Belize
Planned
Planned
Planned
------
Benin
Mandatory
Mandatory
Mandatory
1 January 20201 Jan 20201 January 20201 Jan 20201 January 20201 Jan 2020
Bolivia
Mandatory
Mandatory
Mandatory
1 December 20211 Dec 20211 December 20211 Dec 20211 December 20211 Dec 2021
Bosnia and Herzegovina
Planned
Planned
Planned
------
Brazil
Mandatory
Mandatory
Mandatory
1 September 20061 Sept 20061 September 20061 Sept 20061 January 20131 Jan 2013
Bulgaria
None
Mandatory
None
--1 November 20191 Nov 2019--
Burkina Faso
Phased
Phased
Phased
1 July 20261 Jul 20261 July 20261 Jul 20261 July 20261 Jul 2026
Cabo Verde
Mandatory
Mandatory
Mandatory
1 June 20221 Jun 20221 January 20211 Jan 20211 June 20221 Jun 2022
Cambodia
Voluntary
Mandatory
Voluntary
16 January 202516 Jan 20251 August 20251 Aug 202516 January 202516 Jan 2025
Cameroon
Planned
None
None
------
Canada
Voluntary
Voluntary
Voluntary
------
Chad
Phased
Mandatory
None
1 January 20231 Jan 20231 January 20261 Jan 2026--
Chile
Mandatory
Mandatory
Mandatory
1 February 20181 Feb 20181 February 20181 Feb 20181 February 20181 Feb 2018
China
Mandatory
Mandatory
Mandatory
1 January 20251 Jan 20251 December 20241 Dec 20241 January 20251 Jan 2025
Colombia
Mandatory
Mandatory
Mandatory
1 January 20191 Jan 20191 January 20191 Jan 20191 January 20191 Jan 2019
Costa Rica
Mandatory
Mandatory
Mandatory
15 January 201815 Jan 201815 January 201815 Jan 201815 January 201815 Jan 2018
Côte d'Ivoire
Phased
Mandatory
Phased
1 June 20251 Jun 20251 June 20251 Jun 20251 June 20251 Jun 2025
Croatia
Mandatory
Mandatory
Mandatory
1 January 20261 Jan 20261 July 20191 Jul 20191 January 20261 Jan 2026
Cyprus
None
Mandatory
None
--1 April 20201 Apr 2020--
Czech Republic
None
None
None
------
Democratic Republic of the Congo
Mandatory
Mandatory
Mandatory
1 December 20251 Dec 20251 December 20251 Dec 20251 December 20251 Dec 2025
Denmark
Voluntary
Mandatory
None
--18 April 201918 Apr 2019--
Dominican Republic
Mandatory
Mandatory
Mandatory
15 May 202415 May 202415 May 202415 May 202415 May 202415 May 2024
Ecuador
Mandatory
Mandatory
Mandatory
29 November 202229 Nov 20221 January 20141 Jan 201429 November 202229 Nov 2022
Egypt
Mandatory
Mandatory
Mandatory
1 January 20231 Jan 20231 January 20231 Jan 20231 January 20231 Jan 2023
El Salvador
Phased
Mandatory
Phased
1 July 20231 Jul 20231 July 20231 Jul 20231 July 20231 Jul 2023
Equatorial Guinea
None
None
None
------
Estonia
Voluntary
Mandatory
None
--1 July 20191 Jul 2019--
Eswatini
Planned
Planned
Planned
------
Ethiopia
Planned
Planned
Planned
------
Finland
None
Mandatory
None
--1 April 20191 Apr 2019--
France
Phased
Mandatory
None
1 September 20261 Sept 20261 January 20201 Jan 2020--
Gabon
Mandatory
Mandatory
Mandatory
1 January 20261 Jan 20261 January 20261 Jan 20261 January 20261 Jan 2026
Gambia
Planned
None
None
------
Georgia
Mandatory
Mandatory
None
1 January 20121 Jan 20121 January 20121 Jan 2012--
Germany
Phased
Mandatory
None
1 January 20251 Jan 202527 November 202027 Nov 2020--
Ghana
Mandatory
Mandatory
Mandatory
1 October 20221 Oct 20221 October 20221 Oct 20221 October 20221 Oct 2022
Greece
Phased
Mandatory
None
2 March 20262 Mar 20261 June 20241 Jun 2024--
Greenland
None
Mandatory
None
--1 March 20251 Mar 2025--
Guatemala
Mandatory
Mandatory
Mandatory
1 July 20221 Jul 20221 July 20221 Jul 20221 July 20221 Jul 2022
Honduras
Phased
Phased
None
1 January 20231 Jan 20231 January 20231 Jan 2023--
Hong Kong
Voluntary
Voluntary
Voluntary
------
Hungary
Mandatory
Mandatory
Mandatory
1 January 20211 Jan 20211 November 20191 Nov 20191 January 20211 Jan 2021
Iceland
None
Mandatory
None
--1 January 20201 Jan 2020--
India
Mandatory
Mandatory
None
1 August 20231 Aug 20231 August 20231 Aug 2023--
Indonesia
Mandatory
Mandatory
Mandatory
1 July 20161 Jul 20161 July 20161 Jul 20161 July 20161 Jul 2016
Ireland
Phased
Mandatory
None
1 November 20281 Nov 20281 January 20191 Jan 2019--
Israel
Phased
None
None
5 May 20245 May 2024----
Italy
Mandatory
Mandatory
Mandatory
1 January 20191 Jan 201931 March 201531 Mar 20151 January 20191 Jan 2019
Japan
Voluntary
Voluntary
None
1 October 20231 Oct 20231 October 20231 Oct 2023--
Jordan
Mandatory
Mandatory
Mandatory
1 January 20231 Jan 20231 January 20231 Jan 20231 January 20231 Jan 2023
Kazakhstan
Mandatory
Mandatory
Mandatory
1 January 20171 Jan 20171 January 20171 Jan 20171 January 20171 Jan 2017
Kenya
Mandatory
Mandatory
Mandatory
1 September 20231 Sept 20231 September 20231 Sept 20231 September 20231 Sept 2023
Kyrgyzstan
Mandatory
Mandatory
None
1 July 20201 Jul 20201 July 20201 Jul 2020--
Latvia
Planned
Mandatory
None
1 January 20281 Jan 20281 April 20201 Apr 2020--
Lesotho
Phased
Phased
Phased
------
Liechtenstein
None
Mandatory
None
--1 January 20211 Jan 2021--
Lithuania
None
Mandatory
None
--1 July 20171 Jul 2017--
Luxembourg
Planned
Mandatory
None
--18 March 202318 Mar 2023--
Madagascar
Planned
Planned
Planned
------
Malawi
Mandatory
Mandatory
Mandatory
1 February 20261 Feb 20261 February 20261 Feb 20261 February 20261 Feb 2026
Malaysia
Phased
Phased
Phased
1 August 20241 Aug 20241 August 20241 Aug 20241 August 20241 Aug 2024
Malta
None
Mandatory
None
--1 April 20201 Apr 2020--
Mauritius
Mandatory
Mandatory
Mandatory
15 May 202415 May 202415 May 202415 May 202415 May 202415 May 2024
Mexico
Mandatory
Mandatory
Mandatory
1 April 20141 Apr 20141 April 20141 Apr 20141 April 20141 Apr 2014
Moldova
Voluntary
Mandatory
None
--1 January 20191 Jan 2019--
Mongolia
Mandatory
Mandatory
Mandatory
1 January 20161 Jan 20161 January 20161 Jan 20161 January 20161 Jan 2016
Montenegro
Planned
Planned
Mandatory
----1 January 20211 Jan 2021
Morocco
Planned
Planned
Planned
------
Mozambique
None
None
None
------
Namibia
Voluntary
Voluntary
Voluntary
------
Nepal
Phased
Phased
Phased
1 January 20171 Jan 20171 January 20171 Jan 201725 August 202025 Aug 2020
Netherlands
Planned
Mandatory
None
--1 January 20171 Jan 2017--
New Zealand
Voluntary
Phased
None
1 October 20191 Oct 20191 January 20261 Jan 2026--
Nicaragua
Voluntary
Voluntary
Voluntary
------
Nigeria
Phased
Phased
Phased
1 November 20251 Nov 20251 November 20251 Nov 20251 November 20251 Nov 2025
North Macedonia
Planned
Planned
Planned
------
Norway
Planned
Mandatory
None
1 January 20271 Jan 20271 April 20191 Apr 2019--
Oman
Phased
Phased
Phased
1 April 20271 Apr 20271 April 20271 Apr 20271 April 20271 Apr 2027
Pakistan
Phased
Mandatory
Phased
1 February 20251 Feb 20251 February 20251 Feb 20251 December 20191 Dec 2019
Panama
Phased
Mandatory
Phased
1 January 20221 Jan 20221 January 20221 Jan 20221 January 20221 Jan 2022
Papua New Guinea
Planned
Planned
Planned
1 January 20251 Jan 20251 January 20251 Jan 20251 January 20251 Jan 2025
Paraguay
Mandatory
Mandatory
Mandatory
1 January 20221 Jan 20221 January 20221 Jan 20221 January 20221 Jan 2022
Peru
Mandatory
Mandatory
Mandatory
1 January 20221 Jan 20221 January 20221 Jan 20221 January 20221 Jan 2022
Philippines
Phased
Phased
Phased
31 December 202631 Dec 202631 December 202631 Dec 202631 December 202631 Dec 2026
Poland
Phased
Mandatory
None
1 February 20261 Feb 20261 April 20191 Apr 2019--
Portugal
None
Phased
None
--1 January 20211 Jan 2021--
Qatar
Planned
Planned
Planned
------
Republic of the Congo
Mandatory
Mandatory
Mandatory
1 January 20251 Jan 20251 January 20251 Jan 20251 January 20251 Jan 2025
Romania
Mandatory
Mandatory
Mandatory
1 January 20241 Jan 20241 July 20221 Jul 20221 January 20251 Jan 2025
Rwanda
Mandatory
Mandatory
Mandatory
1 January 20211 Jan 20211 January 20211 Jan 20211 January 20211 Jan 2021
Saudi Arabia
Phased
Phased
Phased
4 December 20214 Dec 20214 December 20214 Dec 20214 December 20214 Dec 2021
Senegal
Planned
Planned
Planned
------
Serbia
Mandatory
Mandatory
None
1 January 20231 Jan 20231 May 20221 May 2022--
Singapore
Phased
Mandatory
None
1 November 20251 Nov 20251 January 20231 Jan 2023--
Slovakia
Planned
Phased
None
1 January 20271 Jan 20271 August 20191 Aug 2019--
Slovenia
Planned
Mandatory
None
1 January 20281 Jan 20281 January 20151 Jan 2015--
South Africa
Planned
Planned
Planned
------
South Korea
Mandatory
Mandatory
None
1 July 20231 Jul 20231 January 20111 Jan 2011--
South Sudan
Planned
Planned
Planned
------
Spain
Phased
Mandatory
None
27 December 202227 Dec 202215 January 201515 Jan 2015--
Sri Lanka
Phased
Planned
Planned
------
Sweden
None
Mandatory
None
--1 April 20191 Apr 2019--
Switzerland
None
Mandatory
None
--1 January 20161 Jan 2016--
Taiwan
Mandatory
Mandatory
Mandatory
1 January 20211 Jan 20211 January 20171 Jan 20171 January 20171 Jan 2017
Tanzania
Mandatory
Mandatory
Mandatory
1 July 20101 Jul 20101 July 20101 Jul 20101 July 20101 Jul 2010
Thailand
Voluntary
Voluntary
None
1 January 20201 Jan 20201 January 20201 Jan 2020--
The Bahamas
Voluntary
Voluntary
Voluntary
------
Togo
Planned
None
None
------
Tunisia
Phased
Mandatory
None
1 January 20161 Jan 20161 January 20161 Jan 2016--
Turkey
Mandatory
Mandatory
Phased
1 April 20141 Apr 20141 March 20211 Mar 20211 April 20141 Apr 2014
Uganda
Mandatory
Mandatory
Mandatory
1 January 20201 Jan 20201 January 20201 Jan 20201 January 20201 Jan 2020
Ukraine
Mandatory
Mandatory
Mandatory
1 January 20151 Jan 20151 January 20151 Jan 20151 January 20151 Jan 2015
United Arab Emirates
Phased
Phased
None
1 January 20271 Jan 20271 October 20271 Oct 2027--
United Kingdom
Planned
Phased
None
1 April 20291 Apr 202918 April 201918 Apr 2019--
United States of America
Voluntary
Voluntary
Voluntary
------
Uruguay
Mandatory
Mandatory
Mandatory
31 December 202431 Dec 20241 January 20171 Jan 201731 December 202431 Dec 2024
Uzbekistan
Mandatory
Mandatory
Mandatory
1 January 20201 Jan 20201 January 20201 Jan 20201 January 20211 Jan 2021
Venezuela
Voluntary
Voluntary
Voluntary
------
Vietnam
Mandatory
Mandatory
Mandatory
1 July 20221 Jul 20221 July 20221 Jul 20221 July 20221 Jul 2022
Zambia
Mandatory
Mandatory
Mandatory
1 July 20241 Jul 20241 July 20241 Jul 20241 July 20241 Jul 2024
Zimbabwe
Mandatory
Mandatory
Mandatory
1 January 20241 Jan 20241 January 20241 Jan 20241 January 20241 Jan 2024

What each mandate status means

Mandatory
Required by law and actively enforced, with penalties for non-compliance.
Phased
Rollout in progress, with staged deadlines by business size, sector or transaction type.
Planned
Legislation passed and a future start date set, but obligations have not begun.
Voluntary
Available and often encouraged, but no legal requirement to use it.
None
No e-invoicing legislation or government programme in place.

Frequently asked questions about e-invoicing mandates

Which countries mandate B2B e-invoicing in 2026?

52 of the 134 countries tracked have a mandatory B2B e-invoicing regime, including Albania, Argentina, Armenia, Azerbaijan, Belarus and Belgium. A further 27 are in phased rollout and 23 have a mandate planned. The table above shows the status and effective date for every country.

Which countries require B2G e-invoicing?

86 of 134 tracked countries mandate e-invoicing for suppliers to government bodies, with 17 more in phased rollout. B2G obligations are the most widespread type; in Europe they follow from Directive 2014/55/EU, which required public authorities to receive electronic invoices.

Which B2B e-invoicing mandates take effect during 2026?

B2B mandates with a 2026 start date include Angola, Belgium, Burkina Faso, Croatia, France, Gabon, Greece, Malawi, Philippines and Poland. Each country name in the table links to a detailed page with the full timeline and scope of the mandate.

Is B2C e-invoicing mandatory anywhere?

Yes. 44 countries mandate e-invoicing or fiscal receipts for consumer transactions, and 15 more are phasing it in. B2C requirements are most common in countries that run clearance or real-time reporting models.

How often is this country data updated?

Country records are reviewed against official tax authority sources as mandates change. The most recent update covered a regulatory change on 17 August 2026.

How can I compare only the countries I operate in?

Sign in free to filter the table by region and transaction type, sort every column by mandate deadline, and see additional detail such as SAF-T obligations and accepted formats.

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