Name: Global e-Invoicing Mandate Tracker
Creator: e-Invoice.app
License: https://creativecommons.org/licenses/by/4.0/

Global e-Invoicing Mandates

B2B statusNot tracked

150 countries tracked · updated todayBrowse all countries

e-Invoicing mandate status by country
Country	B2B	B2G	B2C
Albania	Mandatory	Mandatory	Mandatory
Andorra	None	Mandatory	None
Angola	Phased	Phased	Phased
Argentina	Mandatory	Mandatory	Mandatory
Armenia	Mandatory	Mandatory	None
Australia	Voluntary	Phased	None
Austria	None	Mandatory	None
Azerbaijan	Mandatory	Mandatory	Mandatory
Bahrain	Voluntary	Voluntary	Voluntary
Bangladesh	Phased	Phased	Phased
Belarus	Mandatory	Mandatory	None
Belgium	Mandatory	Mandatory	None
Belize	Planned	Planned	Planned
Benin	Mandatory	Mandatory	Mandatory
Bolivia	Mandatory	Mandatory	Mandatory
Bosnia and Herzegovina	Planned	Planned	Planned
Botswana	Planned	Planned	Planned
Brazil	Mandatory	Mandatory	Mandatory
Bulgaria	Planned	Planned	None
Burkina Faso	Phased	Phased	Phased
Burundi	Mandatory	Mandatory	Mandatory
Cabo Verde	Mandatory	Mandatory	Mandatory
Cambodia	Voluntary	Mandatory	Voluntary
Cameroon	Planned	None	None
Canada	Voluntary	Voluntary	Voluntary
Chad	Phased	Mandatory	None
Chile	Mandatory	Mandatory	Mandatory
China	Phased	Phased	Phased
Colombia	Mandatory	Mandatory	Mandatory
Costa Rica	Mandatory	Mandatory	Mandatory
Côte d'Ivoire	Mandatory	Mandatory	Mandatory
Croatia	Mandatory	Mandatory	Mandatory
Cyprus	None	Mandatory	None
Czech Republic	None	None	None
Democratic Republic of the Congo	Mandatory	Mandatory	Mandatory
Denmark	Voluntary	Mandatory	None
Dominican Republic	Phased	Phased	Phased
Ecuador	Mandatory	Mandatory	Mandatory
Egypt	Mandatory	Mandatory	Mandatory
El Salvador	Phased	Mandatory	Phased
Equatorial Guinea	None	None	None
Estonia	Voluntary	Mandatory	None
Eswatini	Planned	Planned	Planned
Ethiopia	Planned	Planned	Planned
Fiji	Phased	Phased	Phased
Finland	Voluntary	Mandatory	None
France	Phased	Mandatory	None
Gabon	Mandatory	Mandatory	Mandatory
Gambia	Planned	None	None
Georgia	Mandatory	Mandatory	None
Germany	Phased	Mandatory	None
Ghana	Mandatory	Mandatory	Mandatory
Greece	Phased	Mandatory	None
Greenland	None	Mandatory	None
Guatemala	Mandatory	Mandatory	Mandatory
Honduras	Phased	Phased	None
Hong Kong	Voluntary	Voluntary	Voluntary
Hungary	Mandatory	Mandatory	Mandatory
Iceland	None	Mandatory	None
India	Mandatory	Mandatory	None
Indonesia	Mandatory	Mandatory	None
Iran	Mandatory	Mandatory	Mandatory
Ireland	Phased	Mandatory	None
Israel	Phased	None	None
Italy	Mandatory	Mandatory	Mandatory
Japan	Voluntary	Voluntary	None
Jordan	Mandatory	Mandatory	Mandatory
Kazakhstan	Mandatory	Mandatory	None
Kenya	Mandatory	Mandatory	Mandatory
Kyrgyzstan	Mandatory	Mandatory	None
Laos	Voluntary	Voluntary	Voluntary
Latvia	Planned	Mandatory	None
Lesotho	Phased	Phased	Phased
Liberia	Phased	Phased	Phased
Liechtenstein	None	Mandatory	None
Lithuania	None	Mandatory	None
Luxembourg	Planned	Mandatory	None
Madagascar	Planned	Planned	Planned
Malawi	Mandatory	Mandatory	Mandatory
Malaysia	Phased	Phased	Phased
Mali	None	None	None
Malta	None	Mandatory	None
Mauritania	None	Planned	None
Mauritius	Phased	Phased	Phased
Mexico	Mandatory	Mandatory	Mandatory
Moldova	Phased	Mandatory	None
Mongolia	Mandatory	Mandatory	Mandatory
Montenegro	Planned	Planned	Mandatory
Morocco	Planned	Planned	Planned
Mozambique	None	None	None
Namibia	Voluntary	Voluntary	Voluntary
Nepal	Phased	Phased	Phased
Netherlands	Planned	Mandatory	None
New Zealand	Voluntary	Phased	None
Nicaragua	Voluntary	Voluntary	Voluntary
Niger	Mandatory	Mandatory	Mandatory
Nigeria	Phased	Phased	Phased
North Macedonia	Planned	Planned	Planned
Norway	Planned	Mandatory	None
Oman	Phased	Phased	Phased
Pakistan	Phased	Mandatory	Phased
Panama	Phased	Mandatory	Phased
Papua New Guinea	Planned	Planned	Planned
Paraguay	Mandatory	Mandatory	Mandatory
Peru	Mandatory	Mandatory	Mandatory
Philippines	Phased	Phased	Phased
Poland	Phased	Mandatory	None
Portugal	None	Phased	None
Puerto Rico	None	None	Mandatory
Qatar	Planned	Planned	Planned
Republic of the Congo	Phased	Phased	Phased
Romania	Mandatory	Mandatory	Mandatory
Russia	Phased	Voluntary	None
Rwanda	Mandatory	Mandatory	Mandatory
San Marino	Phased	Planned	None
Saudi Arabia	Phased	Phased	Phased
Senegal	Planned	Planned	Planned
Serbia	Mandatory	Mandatory	None
Sierra Leone	Phased	Phased	Phased
Singapore	Phased	Mandatory	None
Slovakia	Planned	Planned	None
Slovenia	Planned	Mandatory	None
South Africa	Planned	Planned	Planned
South Korea	Mandatory	Mandatory	None
South Sudan	Planned	Planned	Planned
Spain	Phased	Mandatory	None
Sri Lanka	Phased	Planned	Planned
Sudan	Voluntary	Planned	Voluntary
Sweden	None	Mandatory	None
Switzerland	None	Mandatory	None
Taiwan	Mandatory	Mandatory	Mandatory
Tajikistan	Mandatory	Mandatory	Mandatory
Tanzania	Mandatory	Mandatory	Mandatory
Thailand	Voluntary	Voluntary	None
The Bahamas	Voluntary	Voluntary	Voluntary
Togo	Planned	None	None
Tunisia	Phased	Mandatory	None
Turkey	Mandatory	Phased	Phased
Uganda	Mandatory	Mandatory	Mandatory
Ukraine	Mandatory	Mandatory	Mandatory
United Arab Emirates	Phased	Planned	None
United Kingdom	Planned	Phased	None
United States of America	Voluntary	Voluntary	Voluntary
Uruguay	Mandatory	Mandatory	Mandatory
Uzbekistan	Mandatory	Mandatory	Mandatory
Vanuatu	Phased	Phased	Phased
Venezuela	Voluntary	Voluntary	Voluntary
Vietnam	Mandatory	Mandatory	Mandatory
Zambia	Mandatory	Mandatory	Mandatory
Zimbabwe	Mandatory	Mandatory	Mandatory

New sponsors

Become a sponsor

Mandate timeline

Full timeline

Upcoming e-Invoicing deadlines

1 Oct 2026, Bolivia, B2B: Groups 9-12 Mandatory (revised effective date)
1 Oct 2026, Luxembourg, B2G: XRechnung versions below 3.0 no longer accepted
1 Oct 2026, San Marino, B2B: Domestic e-invoicing opens by option
6 Oct 2026, Spain, B2B: Order HAC/1028/2026 enters into force
12 Oct 2026, Greece, B2B: Goods movement phase B1 mandatory
30 Oct 2026, United Arab Emirates, B2B: Appointment deadline for revenue of AED 50m or more
1 Nov 2026, Brazil, B2B: National-standard NFS-e mandatory for Simples Nacional ME and EPP
1 Nov 2026, Chile, B2B: New dispatch guide and transport rules apply
1 Nov 2026, China, B2B: Fuel retail deadline for real-time invoicing
1 Nov 2026, China, B2C: Fuel retail deadline for real-time invoicing
1 Nov 2026, Costa Rica, B2B: New version 4.4 codes mandatory
1 Nov 2026, Dominican Republic, B2B: Large local and medium taxpayers move to e-CF only
1 Nov 2026, Dominican Republic, B2G: Large local and medium taxpayers move to e-CF only
1 Nov 2026, Dominican Republic, B2C: Large local and medium taxpayers move to e-CF only
1 Nov 2026, Mauritania, B2G: Invoice declaration on STT becomes mandatory for public procurement
15 Nov 2026, Dominican Republic, B2B: Small, micro and unclassified taxpayers deadline
15 Nov 2026, Dominican Republic, B2G: Small, micro and unclassified taxpayers deadline
15 Nov 2026, Dominican Republic, B2C: Small, micro and unclassified taxpayers deadline
1 Dec 2026, El Salvador, B2B: DTE system update mandatory
1 Dec 2026, Republic of the Congo, B2B: SFEC deadline for micro-enterprises
31 Dec 2026, Australia, B2B: Automated eInvoicing processing and sending target
31 Dec 2026, Australia, B2G: Automated eInvoicing processing and sending target
31 Dec 2026, Fiji, B2B: Last Phase 3 group due and Version 2.0 switched off
31 Dec 2026, Philippines, B2B: Deadline for the first group of covered taxpayers
31 Dec 2026, Romania, B2B: Outer date of the EU derogation behind the B2B mandate
1 Jan 2027, Croatia, B2B: Non-VAT taxpayers must issue e-invoices
1 Jan 2027, Germany, B2B: B2B issuance mandatory above €800,000 turnover
1 Jan 2027, Greece, B2B: Goods movement phase B2 mandatory
1 Jan 2027, New Zealand, B2B: Agencies must require large suppliers to send eInvoices
1 Jan 2027, New Zealand, B2G: Agencies must require large suppliers to send eInvoices
1 Jan 2027, Nigeria, B2B: Enforcement begins for medium taxpayers
1 Jan 2027, Norway, B2B: Mandatory e-invoice issuance requirement
1 Jan 2027, Poland, B2B: KSeF mandatory for micro-entrepreneurs
1 Jan 2027, Poland, B2B: KSeF penalty enforcement begins
1 Jan 2027, Portugal, B2G: B2G mandate extends to micro, small and medium enterprises
1 Jan 2027, San Marino, B2B: Domestic e-invoicing becomes compulsory
1 Jan 2027, Slovakia, B2B: Domestic B2B and B2G e-invoicing mandatory
1 Jan 2027, Slovakia, B2G: Domestic B2B and B2G e-invoicing mandatory
1 Jan 2027, Turkey, B2C: Simple-method and business-account taxpayers follow
1 Jan 2027, United Arab Emirates, B2B: Mandatory implementation for revenue of AED 50m or more
1 Feb 2027, Saudi Arabia, B2B: Wave 25 integration date
31 Mar 2027, United Arab Emirates, B2B: Appointment deadline for revenue below AED 50m
31 Mar 2027, United Arab Emirates, B2B: Appointment deadline for Government Entities
31 Mar 2027, United Arab Emirates, B2G: Appointment deadline for Government Entities
1 Apr 2027, Oman, B2B: Mandatory above OMR 5 million in annual supplies
1 Jul 2027, Nigeria, B2B: Emerging taxpayers go-live
1 Jul 2027, United Arab Emirates, B2B: Mandatory implementation below AED 50m
1 Sep 2027, France, B2B: Phase 2: SMEs and micro enterprises start issuing
1 Oct 2027, Oman, B2B: Mandatory for the remaining VAT-registered taxpayers
1 Oct 2027, United Arab Emirates, B2B: Mandatory implementation for Government Entities
1 Oct 2027, United Arab Emirates, B2G: Mandatory implementation for Government Entities
6 Oct 2027, Spain, B2B: B2B e-invoicing starts above EUR 8 million turnover
31 Dec 2027, Malaysia, B2B: Fourth-phase interim relaxation ends

Compare countries

Full comparison

e-Invoicing mandates compared: Spain, France, United Arab Emirates
Detail	Country 1 to compare	Country 2 to compare	Country 3 to compare
B2B	Phased From 19 Oct 2022	Phased From 1 Sep 2026	Phased From 1 Jan 2027
B2G	Mandatory From 15 Jan 2015	Mandatory From 1 Jan 2020	Planned From 1 Oct 2027
B2C	None	None	None
Model	Centralised platform	Real-time reporting	Decentralised (Peppol)
Formats	Facturae, UBL 2.5 +2	UBL (profil EN 16931), UBL (profil EXTENDED-CTC-FR) +3	PINT AE Billing (UBL 2.1 XML), PINT AE Self-billing (UBL 2.1 XML) +1
Details	More detail for Spain	More detail for France	More detail for United Arab Emirates

Activity feed

View all

Order HAC/1028/2026 starts the B2B e-invoicing clock
2 days ago · Country update · Timeline Update · B2B
Also:Blog post
France publishes official guidance on VAT e-Reporting
2 days ago · Blog post · Mandates & Regulations · Guide
Smaller banks excluded from MiPyME electronic credit invoices
5 days ago · Country update · Technical Update · B2B
Finance Act 2026 raises e-invoicing penalties
6 days ago · Country update · Penalty Update
Specified VAT tax invoice format takes effect
6 days ago · Country update · Technical Update · B2B
Courier air waybills may replace dispatch guides for imports
30 Sept · Country update · Technical Update · B2B

Vendor Match

Try it

4 countries · B2B scope

Shortlist suitable vendors

Editorial policy Latest news

Global e-Invoicing Mandate Tracker