# e-Invoice.app. Full Reference > The best near real-time regulatory intelligence tracker for e-invoicing and digital reporting mandates, covering 134 jurisdictions on a single normalised schema. Independent and vendor-neutral, maintained by e-invoicing compliance specialists from official tax authority publications. For the short summary, see https://www.e-invoice.app/llms.txt. > Regenerated: 2026-08-24. Most recent page review: 2026-08-24. Most recent changelog entry: 2026-08-19. > Every country carries its own review date. 40 of 134 were last reviewed before 2026-01-01. ## At a glance - 134 countries tracked. - 86 countries with at least one mandatory B2B or B2G requirement. - 32 countries currently in a phased rollout. - 24 countries with planned future mandates. ## Canonical questions ### What is e-invoicing? e-Invoicing is the exchange of structured, machine-readable invoice data between suppliers and buyers. Unlike a PDF, an e-invoice can be processed automatically by accounting systems and, in many countries, must also be reported to the tax authority. ### Which countries require mandatory B2B e-invoicing? Countries with a mandatory B2B requirement: Albania, Argentina, Armenia, Azerbaijan, Belarus, Belgium, Benin, Bolivia, Brazil, Cabo Verde, Chile, China, and 40 others. The country status table below lists all 134 tracked countries with their dates. ### Which countries are phasing in B2B e-invoicing? Countries currently in a phased B2B rollout: Angola, Bangladesh, Burkina Faso, Chad, Côte d'Ivoire, El Salvador, France, Germany, Greece, Honduras, Ireland, Israel, and 15 others. Phase dates are in the country status table and the per-country detail below. ### What is Peppol? Peppol (originally Pan-European Public Procurement Online) is a set of standards and a decentralised network for exchanging electronic documents through accredited Access Points. It is a four or five corner model with no central government platform in the exchange path. ### What is EU ViDA? ViDA (VAT in the Digital Age) is an EU initiative to modernise VAT through mandatory e-invoicing for cross-border B2B transactions and real-time digital reporting. ViDA affects all 27 EU member states. ### How does clearance differ from post-audit and Peppol? Clearance models require tax authority validation before or at the moment of issuance: Albania, Argentina, Brazil, Burkina Faso, Cabo Verde, Chad, Chile, Colombia, Costa Rica, Côte d'Ivoire, Ecuador, El Salvador, and 13 others. Post-audit models allow invoices to be exchanged freely and reviewed after the fact: Angola, Honduras, Norway, Switzerland. Decentralised models route invoices through accredited access points, typically without pre-clearance: Australia, Belgium, Denmark, Estonia, Germany, Japan, Luxembourg, New Zealand, Oman, Portugal, Singapore, Slovakia, and 5 others. ### Which countries use real-time reporting (CTC)? Countries classified as real-time reporting or CTC: Bangladesh, Benin, Bolivia, Cameroon, Eswatini, France, Gabon, Ghana, Greece, Hungary, India, Indonesia, and 19 others. Invoices are reported to the tax authority as they are issued. ### What is Italy FatturaPA? B2B mandatory since 1 January 2019. B2G mandatory since 31 March 2015. Italy requires e-invoicing across B2B, B2G and B2C through the Sistema di Interscambio (SDI) in the FatturaPA XML format. B2G has been mandatory since 2015, and domestic B2B and B2C since 2019, with cross-border transactions reported via SDI since July 2022. Full detail at https://www.e-invoice.app/country/IT, last reviewed 2025-11-30. ### What is Poland KSeF? B2B phased from 1 February 2026. B2G mandatory since 1 April 2019. Poland uses a clearance model through KSeF. B2B e-invoicing is being phased in, with large taxpayers from February 2026, all taxpayers from April 2026 and micro-entrepreneurs from January 2027. B2G has been mandatory via PEF since 2019. Formats include KSeF XML (FA(3) schema) and Peppol BIS 3.0. Full detail at https://www.e-invoice.app/country/PL, last reviewed 2026-07-05. ### What is Germany E-Rechnung? B2B phased from 1 January 2025. B2G mandatory since 27 November 2020. Germany follows ViDA with its own national e-invoicing law (Wachstumschancengesetz). The receive mandate is already live; the issue mandate rolls out in two waves by turnover. Both XRechnung (pure XML) and ZUGFeRD (hybrid PDF+XML) are accepted. Peppol is used for B2G. Full detail at https://www.e-invoice.app/country/DE, last reviewed 2026-07-05. ### What is France facturation électronique? B2B phased from 1 September 2026. B2G mandatory since 1 January 2020. Public sector suppliers have invoiced through Chorus Pro since 2020. From 1 September 2026 every VAT-registered business must be able to receive e-invoices via an approved platform, and large and intermediate-sized enterprises must also issue them and report transaction data. SMEs and micro businesses follow on 1 September 2027. Full detail at https://www.e-invoice.app/country/FR, last reviewed 2026-08-24. ### What is Greece myDATA? B2B phased from 2 March 2026. B2G mandatory since 1 June 2024. Greece runs a phased B2B rollout under Law 5222/2025: businesses with 2023 revenues above EUR 1M from March 2026, all remaining businesses from October 2026, with invoices sent to the myDATA platform via certified providers. EN-compliant e-invoicing has been mandatory for B2G since 2024. B2C stays outside the mandate. Full detail at https://www.e-invoice.app/country/GR, last reviewed 2026-04-29. ### What is Belgium Peppol B2B e-invoicing? B2B mandatory since 1 January 2026. B2G mandatory since 1 November 2022. Belgium has required structured electronic invoicing between VAT taxable persons established in Belgium since 1 January 2026; a PDF sent by email no longer satisfies the obligation. The default is Peppol BIS in UBL over the Peppol network, with another format allowed only where both parties agree and it meets the European standards. The general tolerance for the first quarter of 2026 ended on 31 March 2026. In public procurement, suppliers have invoiced electronically since the final phase took effect on 1 March 2024. A pre-draft law approved on 18 July 2026 would add near real-time reporting of invoice data by both parties, timed for 2028. Full detail at https://www.e-invoice.app/country/BE, last reviewed 2026-08-05. ### What is Spain Verifactu and Crea y Crece? B2B phased from 27 December 2022. B2G mandatory since 15 January 2015. Spain mandates FacturaE via FACe for B2G since 2015, covering central, regional and local administration. A phased B2B mandate under Law 18/2022 is framed by Royal Decree 238/2026, staged from October 2027 for companies above EUR 8 million turnover and October 2028 for the rest. Formats include FacturaE, UBL and CII. Full detail at https://www.e-invoice.app/country/ES, last reviewed 2026-06-10. ### What is India GST e-invoicing? B2B mandatory since 1 August 2023. B2G mandatory since 1 August 2023. India mandates B2B and B2G e-invoicing for businesses with annual aggregate turnover of Rs 5 crore or more, in force since August 2023. Invoices are generated in JSON under the EINVOICE_SCHEMA, producing an IRN, digital signature and QR code. B2C is not mandatory, though a pilot has been recommended by the GST Council. Full detail at https://www.e-invoice.app/country/IN, last reviewed 2025-11-30. ### What is Malaysia MyInvois? B2B phased from 1 August 2024. B2G phased from 1 August 2024. Malaysia validates invoices in near real time through MyInvois, the platform run by the Inland Revenue Board (HASiL). The mandate arrived in four turnover-based phases between August 2024 and January 2026, and taxpayers below RM1,000,000 stay exempt. Fourth-phase businesses keep a penalty-free relaxation until 31 December 2027. Full detail at https://www.e-invoice.app/country/MY, last reviewed 2026-08-18. ### What is Singapore InvoiceNow? B2B phased from 1 November 2025. B2G mandatory since 1 January 2023. Singapore uses Peppol through InvoiceNow. B2B is being phased in, mandatory for new voluntary GST registrants since November 2025 and extending to GST-registered businesses by turnover from April 2028 through April 2031. B2G has been mandatory since January 2023 via Vendors@Gov. The format is PINT SG XML. Full detail at https://www.e-invoice.app/country/SG, last reviewed 2026-07-05. ### What is Saudi Arabia ZATCA FATOORA? B2B phased from 4 December 2021. B2G phased from 4 December 2021. Saudi Arabia clears standard tax invoices through ZATCA's Fatoora platform and receives simplified invoices by report within 24 hours. Resident taxable persons have generated e-invoices since 4 December 2021, and integration arrives in waves: wave 25 covers revenues above SAR 187,500 and is due by 1 February 2027. Full detail at https://www.e-invoice.app/country/SA, last reviewed 2026-08-22. ### What is United Arab Emirates PINT AE? B2B phased from 1 January 2027. B2G phased from 1 October 2027. The United Arab Emirates is rolling out e-invoicing in phases via Accredited Service Providers on a decentralised Peppol model using the PINT AE format. B2B applies from January 2027, with large firms (revenue AED 50M or more) appointing an ASP by 30 October 2026. Government entities follow from October 2027. Full detail at https://www.e-invoice.app/country/AE, last reviewed 2026-07-05. ### What is Brazil NF-e? B2B mandatory since 1 September 2006. B2G mandatory since 1 September 2006. Brazil has run clearance e-invoicing since 2006, when the NF-e replaced paper invoices for goods, with consumer receipts following as the NFC-e from 2013. No document may be used before a tax administration authorises it. The CBS and IBS transition adds both taxes to every layout by 1 January 2027. Full detail at https://www.e-invoice.app/country/BR, last reviewed 2026-08-19. ### What is Mexico CFDI? B2B mandatory since 1 April 2014. B2G mandatory since 1 April 2014. Mexico has mandated CFDI 4.0 (XML) e-invoicing for B2B, B2G and B2C transactions since 2014, with real-time validation through authorised PACs under the SAT clearance (timbrado) model. Each invoice carries a digital seal and a QR verification code. Full detail at https://www.e-invoice.app/country/MX, last reviewed 2026-06-26. ### How do I confirm my company must comply? Compliance depends on where you sell, where you are established, transaction type, turnover, and sector. Use https://www.e-invoice.app/overview to check mandate, deadline, and format per country. For clearance or real-time reporting jurisdictions, appointing an accredited service provider is usually required before the deadline. ## Country status table (134 countries) | Country | Code | Continent | B2B | B2B from | B2G | B2G from | Model | Primary standard | Last reviewed | |---------|------|-----------|-----|----------|-----|----------|-------|------------------|----------| | Albania | AL | Europe | mandatory | 1 July 2021 | mandatory | 1 January 2021 | clearance with pre-authorisation | National Fiskalizimi standard | 2026-04-18 | | Andorra | AD | Europe | none | not recorded | mandatory | 1 January 2025 | not recorded | EN 16931 | 2025-12-11 | | Angola | AO | Africa | phased | 1 January 2026 | phased | 1 January 2026 | post-audit | AGT Portal | 2026-04-17 | | Argentina | AR | South America | mandatory | 1 January 2007 | mandatory | 1 January 2007 | clearance with pre-authorisation | XML format via ARCA web services | 2026-02-26 | | Armenia | AM | Asia | mandatory | 1 January 2015 | mandatory | 1 January 2015 | centralised platform | National e-Invoice standard (SRC) | 2026-04-18 | | Australia | AU | Oceania | voluntary | 31 October 2019 | phased | 1 July 2022 | decentralised exchange | Peppol PINT A-NZ Billing v1.1.2 | 2026-08-20 | | Austria | AT | Europe | none | not recorded | mandatory | 1 January 2014 | not recorded | EN 16931 | 2025-11-30 | | Azerbaijan | AZ | Asia | mandatory | 1 January 2017 | mandatory | 1 January 2017 | centralised platform | National e-Invoice and online cash register standards | 2026-04-18 | | Bahrain | BH | Asia | voluntary | not recorded | voluntary | not recorded | not recorded | not recorded | 2025-11-30 | | Bangladesh | BD | Asia | phased | 1 July 2019 | phased | 1 July 2019 | real-time reporting | NBR VAT software and SDC standards | 2026-04-18 | | Belarus | BY | Europe | mandatory | 1 July 2016 | mandatory | 1 July 2016 | centralised platform | National ESCHF e-Invoice standard | 2026-04-18 | | Belgium | BE | Europe | mandatory | 1 January 2026 | mandatory | 1 November 2022 | decentralised exchange | EN 16931 | 2026-08-05 | | Belize | BZ | North America | planned | not recorded | planned | not recorded | not recorded | Not yet specified | 2026-04-04 | | Benin | BJ | Africa | mandatory | 1 January 2020 | mandatory | 1 January 2020 | real-time reporting | National e-MECEF standard | 2026-04-18 | | Bolivia | BO | South America | mandatory | December 2021 | mandatory | December 2021 | real-time reporting | XMLDSig | 2026-04-17 | | Bosnia and Herzegovina | BA | Europe | planned | not recorded | planned | not recorded | centralised platform | EN 16931 | 2026-02-12 | | Brazil | BR | South America | mandatory | 1 September 2006 | mandatory | 1 September 2006 | clearance with pre-authorisation | National XML schemas for the NF-e, NFC-e, CT-e and NFCom,... | 2026-08-19 | | Bulgaria | BG | Europe | none | not recorded | mandatory | 1 November 2019 | not recorded | EN 16931 | 2025-11-30 | | Burkina Faso | BF | Africa | phased | 1 July 2026 | phased | 1 July 2026 | clearance with pre-authorisation | DGI SECeF specifications | 2026-07-05 | | Cabo Verde | CV | Africa | mandatory | 1 June 2022 | mandatory | 1 January 2021 | clearance with pre-authorisation | DNRE specifications | 2026-07-05 | | Cambodia | KH | Asia | voluntary | 16 January 2025 | mandatory | 1 August 2025 | not recorded | not recorded | 2025-11-30 | | Cameroon | CM | Africa | planned | not recorded | none | not recorded | real-time reporting | pending implementation specifications | 2026-03-11 | | Canada | CA | North America | voluntary | not recorded | voluntary | not recorded | not recorded | not recorded | 2026-07-26 | | Chad | TD | Africa | phased | 1 January 2023 | mandatory | 1 January 2026 | clearance with pre-authorisation | National FEN standard | 2026-04-04 | | Chile | CL | South America | mandatory | 1 February 2018 | mandatory | 1 February 2018 | clearance with pre-authorisation | Electronic Tax Documents (DTEs) format | 2025-11-30 | | China | CN | Asia | mandatory | 1 January 2025 | mandatory | 1 December 2024 | centralised platform | OFD (Open Fixed-layout Document) format for electronic VA... | 2025-12-13 | | Colombia | CO | South America | mandatory | 1 January 2019 | mandatory | 1 January 2019 | clearance with pre-authorisation | UBL 2.1 (Universal Business Language) XML format | 2026-02-16 | | Costa Rica | CR | North America | mandatory | 15 January 2018 | mandatory | 15 January 2018 | clearance with pre-authorisation | DGT Comprobantes Electrónicos v4.4 | 2026-04-18 | | Côte d'Ivoire | CI | Africa | phased | 1 June 2025 | mandatory | 1 June 2025 | clearance with pre-authorisation | National FNE standard | 2026-04-18 | | Croatia | HR | Europe | mandatory | 1 January 2026 | mandatory | 1 July 2019 | not recorded | EN 16931-1:2017 | 2026-06-26 | | Cyprus | CY | Europe | none | not recorded | mandatory | 1 April 2020 | not recorded | EN 16931 | 2025-11-30 | | Czech Republic | CZ | Europe | none | not recorded | none | not recorded | not recorded | EN 16931 | 2026-02-17 | | Democratic Republic of the Congo | CD | Africa | mandatory | 1 December 2025 | mandatory | 1 December 2025 | centralised platform | DEF (Dispositifs Électroniques Fiscaux) | 2026-05-07 | | Denmark | DK | Europe | voluntary | not recorded | mandatory | 1 February 2005 | decentralised exchange | EN 16931 | 2026-08-24 | | Dominican Republic | DO | North America | mandatory | 15 May 2024 | mandatory | 15 May 2024 | not recorded | DGII | 2026-07-26 | | Ecuador | EC | South America | mandatory | 29 November 2022 | mandatory | 1 January 2014 | clearance with pre-authorisation | XML format with Advanced Electronic Signature (AES) | 2025-11-30 | | Egypt | EG | Africa | mandatory | 2023 | mandatory | 2023 | not recorded | ETA Invoicing Portal | 2025-11-30 | | El Salvador | SV | North America | phased | 1 July 2023 | mandatory | 1 July 2023 | clearance with pre-authorisation | Ministerio de Hacienda DTE standard | 2026-05-28 | | Equatorial Guinea | GQ | Africa | none | not recorded | none | not recorded | not recorded | not recorded | 2026-08-11 | | Estonia | EE | Europe | voluntary | not recorded | mandatory | 1 July 2019 | decentralised exchange | EN 16931-1 | 2026-08-05 | | Eswatini | SZ | Africa | planned | not recorded | planned | not recorded | real-time reporting | not recorded | 2026-07-05 | | Ethiopia | ET | Africa | planned | not recorded | planned | not recorded | centralised platform | Not yet specified. to be defined by the Ministry of Revenue | 2026-04-18 | | Finland | FI | Europe | none | not recorded | mandatory | 1 April 2019 | not recorded | EN 16931 | 2025-11-30 | | France | FR | Europe | phased | 1 September 2026 | mandatory | 1 January 2020 | real-time reporting | EN 16931 | 2026-08-24 | | Gabon | GA | Africa | mandatory | 1 January 2026 | mandatory | 1 January 2026 | real-time reporting | Dispositifs électroniques de facturation homologués (DGI) | 2026-08-11 | | Gambia | GM | Africa | planned | not recorded | none | not recorded | not recorded | Not yet specified | 2026-08-04 | | Georgia | GE | Asia | mandatory | 1 January 2012 | mandatory | 1 January 2012 | centralised platform | National Revenue Service e-Invoice standard | 2026-04-18 | | Germany | DE | Europe | phased | 1 January 2025 | mandatory | 27 November 2020 | decentralised exchange | EN 16931 | 2026-07-05 | | Ghana | GH | Africa | mandatory | 1 October 2022 | mandatory | 1 October 2022 | real-time reporting | Certified Invoicing System (E-VAT) | 2026-08-11 | | Greece | GR | Europe | phased | 2 March 2026 | mandatory | 1 June 2024 | real-time reporting | EN 16931 | 2026-04-29 | | Greenland | GL | North America | none | not recorded | mandatory | 1 March 2025 | not recorded | not recorded | 2026-07-21 | | Guatemala | GT | North America | mandatory | 1 July 2022 | mandatory | 1 July 2022 | clearance with pre-authorisation | SAT FEL standard | 2026-04-18 | | Honduras | HN | North America | phased | 1 January 2023 | phased | 1 January 2023 | post-audit | SAR Documento Fiscal Electrónico standard | 2026-04-18 | | Hong Kong | HK | Asia | voluntary | not recorded | voluntary | not recorded | clearance with pre-authorisation | No specific format mandated | 2025-11-30 | | Hungary | HU | Europe | mandatory | 1 January 2021 | mandatory | 1 November 2019 | real-time reporting | EN 16931 | 2026-07-05 | | Iceland | IS | Europe | none | not recorded | mandatory | 1 January 2020 | not recorded | EN 16931 | 2025-11-30 | | India | IN | Asia | mandatory | 1 August 2023 | mandatory | 1 August 2023 | real-time reporting | JSON-based format with government-provided EINVOICE_SCHEMA | 2025-11-30 | | Indonesia | ID | Asia | mandatory | 1 July 2016 | mandatory | 1 July 2016 | real-time reporting | e-Faktur XML format with PKI digital signatures | 2025-11-30 | | Ireland | IE | Europe | phased | 1 November 2028 | mandatory | 1 January 2019 | not recorded | EN 16931 | 2026-02-17 | | Israel | IL | Asia | phased | 5 May 2024 | none | not recorded | clearance with pre-authorisation | Israel Invoice Model API v2.0 per ITA specifications | 2026-07-05 | | Italy | IT | Europe | mandatory | 1 January 2019 | mandatory | 31 March 2015 | not recorded | EN 16931 (mapped) | 2025-11-30 | | Japan | JP | Asia | voluntary | 1 October 2023 | voluntary | 1 October 2023 | decentralised exchange | JP PINT (Japan Peppol International Transaction) Ver. 1.1.3 | 2025-11-30 | | Jordan | JO | Asia | mandatory | 2023 | mandatory | 2023 | not recorded | JoFotara | 2025-11-30 | | Kazakhstan | KZ | Asia | mandatory | 1 January 2017 | mandatory | 1 January 2017 | clearance with pre-authorisation | XML format with electronic signatures | 2026-07-05 | | Kenya | KE | Africa | mandatory | 1 September 2023 | mandatory | 1 September 2023 | real-time reporting | KRA eTIMS standard | 2026-04-18 | | Kyrgyzstan | KG | Asia | mandatory | 1 July 2020 | mandatory | 1 July 2020 | centralised platform | National ESF e-Invoice standard | 2026-04-18 | | Latvia | LV | Europe | planned | 1 January 2028 | mandatory | 1 April 2020 | not recorded | EN 16931 | 2026-07-05 | | Lesotho | LS | Africa | phased | not recorded | phased | not recorded | clearance with pre-authorisation | not recorded | 2026-06-19 | | Liechtenstein | LI | Europe | none | not recorded | mandatory | 1 January 2021 | not recorded | EN 16931 | 2025-11-30 | | Lithuania | LT | Europe | none | not recorded | mandatory | 1 July 2017 | not recorded | EN 16931 | 2025-11-30 | | Luxembourg | LU | Europe | planned | not recorded | mandatory | 18 March 2023 | decentralised exchange | EN 16931 | 2026-08-05 | | Madagascar | MG | Africa | planned | not recorded | planned | not recorded | centralised platform | Not yet specified. to be defined by the Direction Général... | 2026-04-18 | | Malawi | MW | Africa | mandatory | 1 February 2026 | mandatory | 1 February 2026 | real-time reporting | MRA Electronic Invoicing System (EIS) | 2026-07-05 | | Malaysia | MY | Asia | phased | 1 August 2024 | phased | 1 August 2024 | real-time reporting | UBL 2.1 (XML or JSON) | 2026-08-18 | | Malta | MT | Europe | none | not recorded | mandatory | 1 April 2020 | not recorded | EN 16931 | 2025-11-30 | | Mauritius | MU | Africa | mandatory | 15 May 2024 | mandatory | 15 May 2024 | not recorded | IFP (Invoice Fiscalisation Platform) | 2025-11-30 | | Mexico | MX | North America | mandatory | 1 April 2014 | mandatory | 1 April 2014 | clearance with pre-authorisation | CFDI 4.0 (SAT XML schemas) | 2026-06-26 | | Moldova | MD | Europe | voluntary | not recorded | mandatory | 1 January 2019 | not recorded | FISC-e-Factura | 2025-11-30 | | Mongolia | MN | Asia | mandatory | 1 January 2016 | mandatory | 1 January 2016 | real-time reporting | National eBarimt standard | 2026-04-18 | | Montenegro | ME | Europe | planned | not recorded | planned | not recorded | real-time reporting | Tax Administration eFiskalizacija standard | 2026-04-18 | | Morocco | MA | Africa | planned | not recorded | planned | not recorded | clearance with pre-authorisation | UBL | 2026-04-18 | | Mozambique | MZ | Africa | none | not recorded | none | not recorded | not recorded | not recorded | 2025-11-30 | | Namibia | NA | Africa | voluntary | not recorded | voluntary | not recorded | real-time reporting | not recorded | 2026-04-17 | | Nepal | NP | Asia | phased | 1 January 2017 | phased | 1 January 2017 | real-time reporting | IRD CBMS standard | 2026-04-18 | | Netherlands | NL | Europe | planned | not recorded | mandatory | 1 January 2017 | not recorded | EN 16931 | 2026-03-10 | | New Zealand | NZ | Oceania | voluntary | 1 October 2019 | phased | 1 January 2026 | decentralised exchange | PINT A-NZ Billing specification, mandatory since 15 Novem... | 2026-08-20 | | Nicaragua | NI | North America | voluntary | not recorded | voluntary | not recorded | not recorded | not recorded | 2025-11-30 | | Nigeria | NG | Africa | phased | 1 November 2025 | phased | 1 November 2025 | clearance with pre-authorisation | UBL | 2026-08-11 | | North Macedonia | MK | Europe | planned | not recorded | planned | not recorded | centralised platform | UJP e-Faktura technical specification | 2026-08-05 | | Norway | NO | Europe | planned | 1 January 2027 | mandatory | 1 April 2019 | post-audit | EN 16931 | 2026-06-15 | | Oman | OM | Asia | phased | 1 April 2027 | phased | 1 April 2027 | decentralised exchange | PINT OM | 2026-08-09 | | Pakistan | PK | Asia | phased | 1 February 2025 | mandatory | 1 February 2025 | real-time reporting | Federal Board of Revenue Digital Invoicing standard | 2026-04-18 | | Panama | PA | North America | phased | 1 January 2022 | mandatory | 1 January 2022 | clearance with pre-authorisation | DGI SFEP standard | 2026-04-18 | | Papua New Guinea | PG | Oceania | planned | 1 January 2025 | planned | 1 January 2025 | real-time reporting | GST Monitoring System (GMS) by DTI | 2025-11-30 | | Paraguay | PY | South America | mandatory | 2022 | mandatory | 2022 | not recorded | SIFEN/e-kuatia | 2026-07-05 | | Peru | PE | South America | mandatory | 1 January 2022 | mandatory | 1 January 2022 | real-time reporting | UBL 2.1 (Universal Business Language) XML format | 2025-11-30 | | Philippines | PH | Asia | phased | 31 December 2026 | phased | 31 December 2026 | real-time reporting | BIR structured invoice data | 2026-08-18 | | Poland | PL | Europe | phased | 1 February 2026 | mandatory | 1 April 2019 | clearance with pre-authorisation | EN 16931 | 2026-07-05 | | Portugal | PT | Europe | none | not recorded | phased | 1 January 2021 | decentralised exchange | EN 16931 | 2026-08-05 | | Qatar | QA | Asia | planned | not recorded | planned | not recorded | not recorded | To be confirmed | 2026-05-06 | | Republic of the Congo | CG | Africa | mandatory | 1 January 2025 | mandatory | 1 January 2025 | centralised platform | SFEC (Système de Facturation Électronique Certifié) | 2026-04-17 | | Romania | RO | Europe | mandatory | 1 January 2024 | mandatory | 1 July 2022 | not recorded | EN 16931 | 2026-07-05 | | Rwanda | RW | Africa | mandatory | 2021 | mandatory | 2021 | not recorded | EIS/EBM | 2025-11-30 | | Saudi Arabia | SA | Asia | phased | 4 December 2021 | phased | 4 December 2021 | clearance with pre-authorisation | UBL 2.1 syntax per the ZATCA Electronic Invoice XML Imple... | 2026-08-22 | | Senegal | SN | Africa | planned | not recorded | planned | not recorded | centralised platform | Not yet specified. to be defined by the DGID | 2026-04-18 | | Serbia | RS | Europe | mandatory | 1 January 2023 | mandatory | 1 May 2022 | centralised platform | EN 16931-1 | 2026-08-06 | | Singapore | SG | Asia | phased | 1 November 2025 | mandatory | 1 January 2023 | decentralised exchange | Peppol PINT SG specification (Singapore variant) | 2026-07-05 | | Slovakia | SK | Europe | planned | 1 January 2027 | phased | 1 August 2019 | decentralised exchange | EN 16931 | 2026-08-04 | | Slovenia | SI | Europe | planned | 1 January 2028 | mandatory | 1 January 2015 | decentralised exchange | EN 16931 | 2026-08-24 | | South Africa | ZA | Africa | planned | not recorded | planned | not recorded | decentralised exchange | not recorded | 2026-08-20 | | South Korea | KR | Asia | mandatory | 1 July 2023 | mandatory | 1 January 2011 | real-time reporting | XML format with PKI digital signatures | 2025-11-30 | | South Sudan | SS | Africa | planned | not recorded | planned | not recorded | centralised platform | Not yet specified. to be defined by the National Revenue ... | 2026-04-18 | | Spain | ES | Europe | phased | 27 December 2022 | mandatory | 15 January 2015 | centralised platform | EN 16931 | 2026-06-10 | | Sri Lanka | LK | Asia | phased | not recorded | planned | not recorded | real-time reporting | Web API real-time transmission from taxpayer ERP to RAMIS | 2026-06-07 | | Sweden | SE | Europe | none | not recorded | mandatory | 1 April 2019 | decentralised exchange | EN 16931 | 2026-02-05 | | Switzerland | CH | Europe | none | not recorded | mandatory | 1 January 2016 | post-audit | EN 16931 | 2025-11-30 | | Taiwan | TW | Asia | mandatory | 1 January 2021 | mandatory | 1 January 2017 | centralised platform | MIG 4.0 (Message Implementation Guideline) format | 2025-11-30 | | Tanzania | TZ | Africa | mandatory | 1 July 2010 | mandatory | 1 July 2010 | real-time reporting | TRA EFD/VFD standards | 2026-04-18 | | Thailand | TH | Asia | voluntary | 1 January 2020 | voluntary | 1 January 2020 | real-time reporting | XML format with digital signatures | 2025-11-30 | | The Bahamas | BS | North America | voluntary | not recorded | voluntary | not recorded | not recorded | not recorded | 2025-11-30 | | Togo | TG | Africa | planned | not recorded | none | not recorded | not recorded | not recorded | 2026-08-11 | | Tunisia | TN | Africa | phased | 1 January 2016 | mandatory | 1 January 2016 | centralised platform | TTN el-Fatoora standard | 2026-04-18 | | Turkey | TR | Asia | mandatory | 1 April 2014 | mandatory | 1 March 2021 | clearance with pre-authorisation | UBL-TR 1.2 format | 2025-11-30 | | Uganda | UG | Africa | mandatory | 1 January 2020 | mandatory | 1 January 2020 | real-time reporting | URA EFRIS standard | 2026-04-18 | | Ukraine | UA | Europe | mandatory | 1 January 2015 | mandatory | 1 January 2015 | real-time reporting | URTI (Unified Register of Tax Invoices) | 2025-11-30 | | United Arab Emirates | AE | Asia | phased | 1 January 2027 | phased | 1 October 2027 | decentralised exchange | PINT AE (UAE-specific e-invoicing standard based on UBL 2.1) | 2026-07-05 | | United Kingdom | GB | Europe | planned | 1 April 2029 | phased | 18 April 2019 | decentralised exchange | Peppol (core interoperability network, confirmed 23 June ... | 2026-07-31 | | United States of America | US | North America | voluntary | not recorded | voluntary | not recorded | not recorded | Peppol (proposed) | 2025-11-30 | | Uruguay | UY | South America | mandatory | 31 December 2024 | mandatory | 1 January 2017 | clearance with pre-authorisation | CFE (Comprobante Fiscal Electronico) XML format | 2025-11-30 | | Uzbekistan | UZ | Asia | mandatory | 1 January 2020 | mandatory | 1 January 2020 | centralised platform | National e-Faktura standard | 2026-04-18 | | Venezuela | VE | South America | voluntary | not recorded | voluntary | not recorded | not recorded | not recorded | 2025-11-30 | | Vietnam | VN | Asia | mandatory | 1 July 2022 | mandatory | 1 July 2022 | real-time reporting | XML format with digital signatures | 2025-11-30 | | Zambia | ZM | Africa | mandatory | 1 July 2024 | mandatory | 1 July 2024 | not recorded | VAT Smart Invoice System | 2025-11-30 | | Zimbabwe | ZW | Africa | mandatory | 1 January 2024 | mandatory | 1 January 2024 | real-time reporting | ZIMRA Fiscalisation and FDMS standards | 2026-04-18 | ## Country detail (134 countries) ### Albania (AL) B2B mandatory since 1 July 2021. B2G mandatory since 1 January 2021. B2C mandatory since 1 September 2021. Albania mandates real-time clearance through the Central Invoicing Platform run by the General Directorate of Taxation. B2G has been required since January 2021, B2B for cashless transactions since July 2021 and B2C cash receipts via certified devices since September 2021, each carrying a unique NIVF identifier. Compliance model: clearance model with pre-authorisation. Standards: National Fiskalizimi standard. Formats: XML (Albania Fiskalizimi schema). Country page: https://www.e-invoice.app/country/AL. Last reviewed 2026-04-18. ### Andorra (AD) B2B not mandated. B2G mandatory since 1 January 2025. B2C not mandated. In Andorra, e-invoicing is mandatory for B2G since January 2025, with suppliers to public administration submitting invoices through the Portal de factures electròniques del sector públic. There is no general B2B mandate yet. Accepted formats are UBL 2.1 and CII, with PDF allowed transitionally. Standards: EN 16931. Formats: UBL 2.1, CII, PDF (transitional). Country page: https://www.e-invoice.app/country/AD. Last reviewed 2025-12-11. ### Angola (AO) B2B phased from 1 January 2026. B2G phased from 1 January 2026. B2C phased from 1 January 2026. Angola is phasing in e-invoicing under Presidential Decree No. 71/25, with a post-audit model. Since January 2026 it has applied to large taxpayers, State suppliers and transactions above AOA 25M across B2B, B2G and B2C, extending to all VAT taxpayers by September 2026. Formats include JSON, SAF-T XML and QR codes. Compliance model: post-audit model. Standards: AGT Portal, REST API, AGT-certified invoicing software. Formats: JSON (AGT data exchange), QR codes on printed copies, SAF-T XML (per Executive Decree 317/20). Country page: https://www.e-invoice.app/country/AO. Last reviewed 2026-04-17. ### Argentina (AR) B2B mandatory since 1 January 2007. B2G mandatory since 1 January 2007. B2C mandatory since 1 January 2007. Argentina has required electronic invoicing since 2007 across B2B, B2G and B2C, covering all VAT taxpayers and self-employed workers under a clearance model. Invoices are submitted as XML through ARCA web services, with a PDF representation and QR code for verification. Compliance model: clearance model with pre-authorisation. Standards: XML format via ARCA web services, Electronic Authorization Code (CAE), QR codes with verification data. Formats: XML via ARCA web services, PDF representation with QR code. Country page: https://www.e-invoice.app/country/AR. Last reviewed 2026-02-26. ### Armenia (AM) B2B mandatory since 1 January 2015. B2G mandatory since 1 January 2015. B2C not mandated. Armenia requires structured VAT invoices through the State Revenue Committee e-Invoice portal, a centralised platform. B2B and B2G have been mandatory since 2015 for VAT-registered taxpayers, covering tax invoices, adjustments and consignment notes under the Tax Code. Invoices use XML with a PDF visualisation. Compliance model: centralised platform model. Standards: National e-Invoice standard (SRC). Formats: XML (SRC e-Invoice schema), PDF visualization. Country page: https://www.e-invoice.app/country/AM. Last reviewed 2026-04-18. ### Australia (AU) B2B voluntary since 31 October 2019. B2G phased from 1 July 2022. B2C not mandated. Australia uses the decentralised Peppol network and the PINT A-NZ format, with the ATO as Peppol Authority. B2B use is voluntary, no mandate in force. Non-corporate Commonwealth Entities must be able to receive eInvoices, reach 30% of invoices received by 1 July 2026 and automate processing and sending by December 2026. Compliance model: decentralised exchange model. Standards: Peppol PINT A-NZ Billing v1.1.2, Peppol eDelivery Network (4-corner), ABN as Peppol participant identifier (ICD 0151). Formats: Peppol PINT A-NZ Billing (UBL XML), Peppol PINT A-NZ Self-billing (UBL XML, optional for service providers). Official sources: ATO https://www.ato.gov.au/businesses-and-organisations/einvoicing, Treasury https://treasury.gov.au, Finance https://www.finance.gov.au Country page: https://www.e-invoice.app/country/AU. Last reviewed 2026-08-20. ### Austria (AT) B2B not mandated. B2G mandatory since 1 January 2014. B2C not mandated. In Austria, structured e-invoicing is mandatory for B2G, required to the federal government via USP and e-Rechnung.gv.at since January 2014 and extended to all suppliers, including foreign ones, from April 2020. There is no general B2B mandate yet. Accepted formats are ebInterface and UBL via Peppol. Standards: EN 16931. Formats: ebInterface (v4.3/5/6), UBL via Peppol. Official sources: BMF https://www.bmf.gv.at, e-Rechnung.gv.at https://www.erechnung.gv.at, AUSTRIAPRO https://www.wko.at/netzwerke/was-ist-ebinterface Country page: https://www.e-invoice.app/country/AT. Last reviewed 2025-11-30. ### Azerbaijan (AZ) B2B mandatory since 1 January 2017. B2G mandatory since 1 January 2017. B2C mandatory since 1 January 2020. Azerbaijan requires structured electronic VAT invoices (e-qaime / e-VHF) through the State Tax Service Internet Tax Office, a centralised platform. B2B and B2G have been mandatory since 2017, and B2C is covered by online cash registers connected in real time since 2020, with QR-code buyer verification. Compliance model: centralised platform model. Standards: National e-Invoice and online cash register standards. Formats: XML (e-VHF / e-qaime schema). Country page: https://www.e-invoice.app/country/AZ. Last reviewed 2026-04-18. ### Bahrain (BH) B2B voluntary. B2G voluntary. B2C voluntary. Bahrain has no e-invoicing mandate. Electronic invoicing is voluntary for B2B, B2G and B2C, and the country has no central government platform or announced obligation in force. Country page: https://www.e-invoice.app/country/BH. Last reviewed 2025-11-30. ### Bangladesh (BD) B2B phased from 1 July 2019. B2G phased from 1 July 2019. B2C phased from 25 August 2020. Bangladesh is phasing in e-invoicing under a real-time reporting model run by the National Board of Revenue. Since July 2019, NBR-approved VAT software and Sales Data Controllers have applied to B2B and B2G VAT-registered taxpayers, with retail B2C under the SDC and Electronic Fiscal Device regime from August 2020. Compliance model: real-time reporting model. Standards: NBR VAT software and SDC standards. Formats: NBR-approved VAT software / SDC schema. Country page: https://www.e-invoice.app/country/BD. Last reviewed 2026-04-18. ### Belarus (BY) B2B mandatory since 1 July 2016. B2G mandatory since 1 July 2016. B2C not mandated. Belarus mandates electronic VAT invoices (ESCHF) for B2B and B2G since July 2016. All VAT-registered taxpayers exchange XML invoices through the Ministry of Taxes and Duties central platform under Article 106-1 of the Tax Code. Compliance model: centralised platform model. Standards: National ESCHF e-Invoice standard. Formats: XML (ESCHF schema). Country page: https://www.e-invoice.app/country/BY. Last reviewed 2026-04-18. ### Belgium (BE) B2B mandatory since 1 January 2026. B2G mandatory since 1 November 2022. B2C not mandated. Belgium has required structured electronic invoicing between VAT taxable persons established in Belgium since 1 January 2026; a PDF sent by email no longer satisfies the obligation. The default is Peppol BIS in UBL over the Peppol network, with another format allowed only where both parties agree and it meets the European standards. The general tolerance for the first quarter of 2026 ended on 31 March 2026. In public procurement, suppliers have invoiced electronically since the final phase took effect on 1 March 2024. A pre-draft law approved on 18 July 2026 would add near real-time reporting of invoice data by both parties, timed for 2028. Compliance model: decentralised exchange model. Standards: EN 16931, CEN/TS 16931-2. Formats: Peppol BIS Billing 3.0 (UBL). Official sources: FPS Finance https://finance.belgium.be/en, FPS BOSA https://bosa.belgium.be/en, e-invoice https://einvoice.belgium.be/en Country page: https://www.e-invoice.app/country/BE. Last reviewed 2026-08-05. ### Belize (BZ) B2B planned. B2G planned. B2C planned. Belize plans mandatory e-invoicing for B2B, B2G and B2C under the General Sales Tax (Amendment) Act 2024. GST-registered businesses must prepare to switch, though implementation timelines and technical details have not yet been published. Standards: Not yet specified. Formats: Not yet specified. Country page: https://www.e-invoice.app/country/BZ. Last reviewed 2026-04-04. ### Benin (BJ) B2B mandatory since 1 January 2020. B2G mandatory since 1 January 2020. B2C mandatory since 1 January 2020. Benin mandates e-invoicing for B2B, B2G and B2C since January 2020. All VAT-registered taxpayers issue invoices through certified e-MECEF devices linked to the SYGMEF central platform, each carrying a unique fiscal identifier and QR code in XML/JSON format. Compliance model: real-time reporting model. Standards: National e-MECEF standard. Formats: XML / JSON (e-MECEF schema), QR-coded receipt. Country page: https://www.e-invoice.app/country/BJ. Last reviewed 2026-04-18. ### Bolivia (BO) B2B mandatory since December 2021. B2G mandatory since December 2021. B2C mandatory since December 2021. Bolivia requires e-invoicing for B2B, B2G and B2C since December 2021, using a post-clearance model via the SIAT system with local XML. The rollout is phased by taxpayer group: Groups 1-8 are enforced, while Groups 9-12 must issue from October 2026. Compliance model: real-time reporting model. Standards: XMLDSig, XSD validation, SHA-256 hashing. Formats: Local XML (SIAT). Country page: https://www.e-invoice.app/country/BO. Last reviewed 2026-04-17. ### Bosnia and Herzegovina (BA) B2B planned. B2G planned. B2C planned. Bosnia and Herzegovina has a planned e-invoicing mandate through a central platform run by the Tax Administration of FBiH. The Federation's Law on Fiscalisation of Transactions, in force from 12 February 2026, brings structured invoicing aligned with EN 16931 across B2B, B2G and B2C, with bylaws due within 180 days. Compliance model: centralised platform model. Standards: EN 16931. Country page: https://www.e-invoice.app/country/BA. Last reviewed 2026-02-12. ### Brazil (BR) B2B mandatory since 1 September 2006. B2G mandatory since 1 September 2006. B2C mandatory since 1 January 2013. Brazil has run clearance e-invoicing since 2006, when the NF-e replaced paper invoices for goods, with consumer receipts following as the NFC-e from 2013. No document may be used before a tax administration authorises it. The CBS and IBS transition adds both taxes to every layout by 1 January 2027. Compliance model: clearance model with pre-authorisation. Standards: National XML schemas for the NF-e, NFC-e, CT-e and NFCom, in technical notes approved jointly by the RFB and the CGIBS, National-standard NFS-e schema and Emissor Nacional API (CGNFS-e), Advanced or qualified electronic signature carrying the issuer CNPJ. Formats: NF-e (model 55, XML), NFC-e (model 65, consumer receipt), NFS-e (national standard and municipal schemas). Official sources: RFB https://www.gov.br/receitafederal/pt-br, CGIBS https://www.cgibs.gov.br/, Portal da NF-e https://www.nfe.fazenda.gov.br/, Portal da NFS-e https://www.gov.br/nfse/pt-br Country page: https://www.e-invoice.app/country/BR. Last reviewed 2026-08-19. ### Bulgaria (BG) B2B not mandated. B2G mandatory since 1 November 2019. B2C not mandated. Bulgaria mandates B2G e-invoicing for public procurement above set thresholds since November 2019, using EN 16931 formats (UBL and CII). There is no general B2B mandate yet, with further changes expected under ViDA from January 2027. Standards: EN 16931. Formats: UBL, CII. Official sources: NRA https://nra.bg, MF https://www.minfin.bg, AOP https://www2.aop.bg Country page: https://www.e-invoice.app/country/BG. Last reviewed 2025-11-30. ### Burkina Faso (BF) B2B phased from 1 July 2026. B2G phased from 1 July 2026. B2C phased from 1 July 2026. Burkina Faso operates a clearance-based certified e-invoicing mandate (Facture Electronique Certifiee) that took effect on 1 July 2026. Phase 1 covers companies under the standard tax regime (RNI) with turnover of at least 50M XOF across B2B, B2G and B2C, using certified billing systems that issue invoices with QR codes and unique authentication codes. Smaller taxpayers follow from 2027, with generalisation targeted for 2028. Compliance model: clearance model with pre-authorisation. Standards: DGI SECeF specifications. Formats: Certified billing systems, QR codes, Unique authentication codes. Country page: https://www.e-invoice.app/country/BF. Last reviewed 2026-07-05. ### Cabo Verde (CV) B2B mandatory since 1 June 2022. B2G mandatory since 1 January 2021. B2C mandatory since 1 June 2022. Cabo Verde mandates e-invoicing across B2B, B2G and B2C. B2G has been mandatory since 2021, with B2B and B2C following from June 2022. Invoices are issued through the DNRE platform in XML format with digital certificates under a clearance model. Compliance model: clearance model with pre-authorisation. Standards: DNRE specifications, ICP-CV digital certificates. Formats: XML. Country page: https://www.e-invoice.app/country/CV. Last reviewed 2026-07-05. ### Cambodia (KH) B2B voluntary since 16 January 2025. B2G mandatory since 1 August 2025. B2C voluntary since 16 January 2025. Cambodia's e-invoicing is voluntary for B2B and B2C during 2025, with plans to expand the XML-based system. It is mandatory for B2G, extended to six further ministries from August 2025 under Circular No. 012. Formats: XML. Country page: https://www.e-invoice.app/country/KH. Last reviewed 2025-11-30. ### Cameroon (CM) B2B planned. B2G not mandated. B2C not mandated. Cameroon has planned mandatory real-time B2B e-invoicing under Law No. 2025/012 (the 2026 Finance Law). The regime covers taxable, VAT-exempt and out-of-scope transactions; the implementation timeline is still pending. Compliance model: real-time reporting model. Standards: pending implementation specifications. Formats: pending platform launch. Country page: https://www.e-invoice.app/country/CM. Last reviewed 2026-03-11. ### Canada (CA) B2B voluntary. B2G voluntary. B2C voluntary. Canada has no e-invoicing mandate. Adoption is voluntary for B2B and B2G, with Peppol promoted but not required and no central obligation in force. The Canada Revenue Agency committed in its 2025-26 Departmental Plan to identify and evaluate opportunities that e-invoicing could provide for GST/HST compliance in business-to-business transactions, but no proposal, timeline or mandate has followed. Country page: https://www.e-invoice.app/country/CA. Last reviewed 2026-07-26. ### Chad (TD) B2B phased from 1 January 2023. B2G mandatory since 1 January 2026. B2C not mandated. Chad operates the Facture Électronique Normalisée (FEN) under a clearance model. B2G e-invoicing is mandatory from January 2026 under the 2026 Finance Law, with no public expense paid without a supporting FEN invoice. B2B follows a phased rollout, first introduced under the 2023 Finance Law. Compliance model: clearance model with pre-authorisation. Standards: National FEN standard. Formats: FEN (Facture Électronique Normalisée). Country page: https://www.e-invoice.app/country/TD. Last reviewed 2026-04-04. ### Chile (CL) B2B mandatory since 1 February 2018. B2G mandatory since 1 February 2018. B2C mandatory since 1 February 2018. Chile mandates e-invoicing across B2B, B2G and B2C since February 2018. Companies issue Electronic Tax Documents (DTEs) validated in real time through the SII platform, with consumer transactions covered by electronic receipts. Invoices use XML under a clearance model with a one-hour submission rule. Compliance model: clearance model with pre-authorisation. Standards: Electronic Tax Documents (DTEs) format, Folio Authorization Code (CAF) system, Daily Sales Summary reporting. Formats: XML (SII validation; 1-hour submission requirement). Country page: https://www.e-invoice.app/country/CL. Last reviewed 2025-11-30. ### China (CN) B2B mandatory since 1 January 2025. B2G mandatory since 1 December 2024. B2C mandatory since 1 January 2025. China mandates e-invoicing across B2B, B2G and B2C. Nationwide promotion of fully digitalised electronic invoices (Fapiao) began for B2G in December 2024, with adoption required across business and consumer sectors from January 2025. The centralised platform uses OFD for display and XML for integration. Compliance model: centralised platform model. Standards: OFD (Open Fixed-layout Document) format for electronic VAT invoices, XML for data integration and system processing. Formats: OFD (invoice display), XML (backend integration), electronic signatures. Country page: https://www.e-invoice.app/country/CN. Last reviewed 2025-12-13. ### Colombia (CO) B2B mandatory since 1 January 2019. B2G mandatory since 1 January 2019. B2C mandatory since 1 January 2019. Colombia mandates e-invoicing across B2B, B2G and B2C since 2019. Covered taxpayers issue UBL 2.1 XML invoices with digital signatures, pre-validated through DIAN's clearance platform. The healthcare sector is in scope, with formats including XML, PDF with QR code and JSON for RIPS integration. Compliance model: clearance model with pre-authorisation. Standards: UBL 2.1 (Universal Business Language) XML format, CUFE (Unique Electronic Invoice Code), Digital signatures with ONAC-accredited certificates. Formats: XML (DIAN), PDF with QR code, JSON (healthcare RIPS integration). Country page: https://www.e-invoice.app/country/CO. Last reviewed 2026-02-16. ### Costa Rica (CR) B2B mandatory since 15 January 2018. B2G mandatory since 15 January 2018. B2C mandatory since 15 January 2018. Costa Rica mandates e-invoicing across B2B, B2G and B2C since January 2018. Comprobantes Electrónicos are cleared in real time by the Dirección General de Tributación, with consumer transactions producing a tiquete electrónico via the Ministry of Finance ATV portal. The current XML schema is v4.4. Compliance model: clearance model with pre-authorisation. Standards: DGT Comprobantes Electrónicos v4.4. Formats: XML (Comprobantes Electrónicos v4.4 schema), PDF visualization. Country page: https://www.e-invoice.app/country/CR. Last reviewed 2026-04-18. ### Côte d'Ivoire (CI) B2B phased from 1 June 2025. B2G mandatory since 1 June 2025. B2C phased from 1 June 2025. Côte d'Ivoire is rolling out the Facture Normalisée Électronique (FNE), operated by the Directorate General of Taxes, from June 2025. Mandatory for B2G and phased for B2B and B2C, it uses a clearance model with an XML/JSON FNE schema; paper invoices lose VAT deductibility from December 2025. Compliance model: clearance model with pre-authorisation. Standards: National FNE standard. Formats: XML / JSON (FNE schema), QR-coded standardised invoice. Country page: https://www.e-invoice.app/country/CI. Last reviewed 2026-04-18. ### Croatia (HR) B2B mandatory since 1 January 2026. B2G mandatory since 1 July 2019. B2C mandatory since 1 January 2026. Croatia mandates B2B e-invoicing for all businesses from January 2026 under the Zakon o fiskalizaciji (NN 89/25), with real-time reporting via certified intermediaries. B2G has been mandatory since 2019 via FINA's Servis e-Racun, and B2C payment reporting also applies from 2026. Non-VAT entities follow in January 2027. Standards: EN 16931-1:2017, Peppol. Formats: UBL 2.1 XML, HR-FISK 2.0 CIUS (Croatian Core Invoice Usage Specification). Official sources: Porezna uprava https://porezna-uprava.gov.hr/, MFIN https://mfin.gov.hr/, FINA https://www.fina.hr/ Country page: https://www.e-invoice.app/country/HR. Last reviewed 2026-06-26. ### Cyprus (CY) B2B not mandated. B2G mandatory since 1 April 2020. B2C not mandated. Cyprus mandates e-invoicing only for B2G: since April 2020 public authorities must accept EN-compliant invoices via Peppol, using the Peppol BIS 3.0 format. There is no general B2B e-invoicing mandate. A further ViDA milestone on OSS/IOSS clarifications is set for January 2027. Standards: EN 16931. Formats: Peppol BIS 3.0. Official sources: Tax Department https://www.gov.cy/mof/tmima-forologias/, MoF https://www.gov.cy/mof/, Treasury https://www.e-invoicing.gov.cy/ Country page: https://www.e-invoice.app/country/CY. Last reviewed 2025-11-30. ### Czech Republic (CZ) B2B not mandated. B2G not mandated. B2C not mandated. The Czech Republic has no e-invoicing mandate across B2B, B2G or B2C. The ISDOC format is used for some public sector processes but is not universally mandatory. A ViDA milestone on OSS/IOSS clarifications is scheduled for January 2027. Standards: EN 16931. Formats: ISDOC. Official sources: Finanční správa https://financnisprava.gov.cz, MF ČR https://mf.gov.cz/cs/dane-a-ucetnictvi/elektronicka-fakturace, NEN https://nen.nipez.cz Country page: https://www.e-invoice.app/country/CZ. Last reviewed 2026-02-17. ### Democratic Republic of the Congo (CD) B2B mandatory since 1 December 2025. B2G mandatory since 1 December 2025. B2C mandatory since 1 December 2025. The Democratic Republic of the Congo mandates standardised invoicing (facture normalisée) for B2B, B2G and B2C since December 2025, issued through Electronic Fiscal Devices on a centralised platform. It applies to VAT-registered taxpayers with turnover at or above 80 million CDF, with strict enforcement from May 2026. Compliance model: centralised platform model. Standards: DEF (Dispositifs Électroniques Fiscaux), e-DEF, e-UF. Formats: Facture normalisée (XML via DEF). Country page: https://www.e-invoice.app/country/CD. Last reviewed 2026-05-07. ### Denmark (DK) B2B voluntary. B2G mandatory since 1 February 2005. B2C not mandated. E-invoicing to Danish public authorities has been mandatory since February 2005, over the Nemhandel network. B2B stays voluntary, though the 2022 Bookkeeping Act makes most businesses keep their books in a system able to send and receive e-invoices. OIOUBL is being replaced by one Peppol-based format by mid-2029. Compliance model: decentralised exchange model. Standards: EN 16931, UBL 2.1. Formats: OIOUBL 2.1 (optional CO2 data fields since schematron 1.16.0), Peppol BIS Billing 3.0 with the Danish CIUS, Peppol BIS 4 based Nemhandel invoice format (in development). Official sources: ERST https://erhvervsstyrelsen.dk/, Skattestyrelsen https://www.sktst.dk/, EM https://www.em.dk/, NemHandel https://www.nemhandel.dk/ Country page: https://www.e-invoice.app/country/DK. Last reviewed 2026-08-24. ### Dominican Republic (DO) B2B mandatory since 15 May 2024. B2G mandatory since 15 May 2024. B2C mandatory since 15 May 2024. The Dominican Republic mandates e-invoicing across B2B, B2G and B2C since May 2024, using a post-clearance model operated by the DGII with a phased rollout. Invoices are issued in a local XML format under the DGII scheme. Standards: DGII. Formats: Local XML. Country page: https://www.e-invoice.app/country/DO. Last reviewed 2026-07-26. ### Ecuador (EC) B2B mandatory since 29 November 2022. B2G mandatory since 1 January 2014. B2C mandatory since 29 November 2022. Ecuador mandates e-invoicing across B2B, B2G and B2C. B2G has run since 2014, with B2B and B2C made mandatory from November 2022 for all VAT-registered taxpayers. The clearance model requires XML invoices with an electronic signature, transmitted simultaneously to the SRI and the customer within 24 hours. Compliance model: clearance model with pre-authorisation. Standards: XML format with Advanced Electronic Signature (AES), SRI en Línea registration (Form 361), 24-hour submission window. Formats: XML invoices with cryptographic verification, Simultaneous transmission to SRI and customers, Electronic signature certificate mandatory. Country page: https://www.e-invoice.app/country/EC. Last reviewed 2025-11-30. ### Egypt (EG) B2B mandatory since 2023. B2G mandatory since 2023. B2C mandatory since 2023. Egypt mandates e-invoicing for B2B, B2G and B2C, fully implemented by 2023 through the ETA clearance portal using XML/JSON. The B2C e-receipt system continues to expand, reaching further taxpayers from September 2025. Standards: ETA Invoicing Portal. Formats: XML/JSON. Country page: https://www.e-invoice.app/country/EG. Last reviewed 2025-11-30. ### El Salvador (SV) B2B phased from 1 July 2023. B2G mandatory since 1 July 2023. B2C phased from 1 July 2023. El Salvador requires electronic Documentos Tributarios Electrónicos (DTE) cleared by the Ministerio de Hacienda. B2G issuance is mandatory since July 2023, with B2B and B2C on a phased rollout from the same date. DTEs use a JSON schema with QR-coded PDF visualisation; a system update is mandatory by December 2026. Compliance model: clearance model with pre-authorisation. Standards: Ministerio de Hacienda DTE standard. Formats: JSON (DTE schema), PDF visualization with QR. Country page: https://www.e-invoice.app/country/SV. Last reviewed 2026-05-28. ### Equatorial Guinea (GQ) B2B not mandated. B2G not mandated. B2C not mandated. Equatorial Guinea has no e-invoicing mandate and no announced programme to introduce one. The 2024 General Tax Law sets invoice content rules only, and a ministerial order of September 2025 pressed companies to show VAT on every sales invoice. No text in force prescribes an electronic format. Country page: https://www.e-invoice.app/country/GQ. Last reviewed 2026-08-11. ### Estonia (EE) B2B voluntary. B2G mandatory since 1 July 2019. B2C not mandated. Estonia has no general e-invoicing mandate. Since 1 July 2025 the Accounting Act gives any accounting entity listed in the commercial register as an e-invoice recipient the right to require structured e-invoices from its suppliers, replacing the 2019 duty to e-invoice public sector buyers. Every public sector body is already registered, so suppliers to the state still send e-invoices by default, with around 18,000 businesses registered by January 2026. EN 16931 is the default standard and the Estonian EVS 923 profile remains permitted where the parties agree. A Ministry of Finance proposal would make e-invoices compulsory for VAT-registered businesses from 2027, but no bill has been enacted. Compliance model: decentralised exchange model. Standards: EN 16931-1. Formats: EN 16931 European e-invoice standard, EVS 923:2014 Eesti e-arve profiil. Official sources: EMTA https://www.emta.ee/en, Ministry of Finance https://www.fin.ee/en, RIK https://www.rik.ee/en, EVS https://www.evs.ee/en Country page: https://www.e-invoice.app/country/EE. Last reviewed 2026-08-05. ### Eswatini (SZ) B2B planned. B2G planned. B2C planned. Eswatini is preparing a continuous transaction control (CTC) regime built on the TaxCore fiscalisation platform. The Eswatini Revenue Service (ERS) officially launched the TaxCore Electronic Invoicing Programme on 11 May 2026, following a fiscalisation technology procurement run through the Eswatini Public Procurement Regulatory Agency (ESPPRA) in 2025. Under the model, invoice data is digitally signed and transmitted to the ERS in real time or near real time as traders issue invoices, with full go-live targeted for January 2028. No electronic-invoicing obligation is in force yet, so B2B, B2G and B2C are all classed as planned. VAT has applied in Eswatini since 2012 at a standard rate of 15%. Compliance model: real-time reporting model. Official sources: ERS https://www.ers.org.sz/, ESPPRA https://esppra.co.sz/sppra/tender.php Country page: https://www.e-invoice.app/country/SZ. Last reviewed 2026-07-05. ### Ethiopia (ET) B2B planned. B2G planned. B2C planned. Ethiopia plans mandatory e-invoicing across B2B, B2G and B2C, led by the Ministry of Revenue as part of a wider VAT modernisation programme. A centralised platform is intended, building on existing fiscalisation rules and an electronic tax payment system. Formats are not yet specified. Compliance model: centralised platform model. Standards: Not yet specified. to be defined by the Ministry of Revenue. Formats: Not yet specified. Country page: https://www.e-invoice.app/country/ET. Last reviewed 2026-04-18. ### Finland (FI) B2B not mandated. B2G mandatory since 1 April 2019. B2C not mandated. Finland mandates e-invoicing for B2G since April 2019 under the eInvoicing Act 241/2019, implementing EU Directive 2014/55/EU. There is no general B2B mandate, though companies with turnover above EUR 10,000 can require EN 16931 compliant invoices. Formats include Finvoice 3.0, TEAPPSXML and Peppol BIS 3.0. Standards: EN 16931. Formats: Finvoice 3.0, TEAPPSXML 3.0, Peppol BIS 3.0. Official sources: Vero https://www.vero.fi/en/, VM https://vm.fi/en/frontpage, Valtiokonttori https://www.valtiokonttori.fi/en/services/public-administration-services/the-state-treasury-is-the-finnish-peppol-authority/ Country page: https://www.e-invoice.app/country/FI. Last reviewed 2025-11-30. ### France (FR) B2B phased from 1 September 2026. B2G mandatory since 1 January 2020. B2C not mandated. Public sector suppliers have invoiced through Chorus Pro since 2020. From 1 September 2026 every VAT-registered business must be able to receive e-invoices via an approved platform, and large and intermediate-sized enterprises must also issue them and report transaction data. SMEs and micro businesses follow on 1 September 2027. Compliance model: real-time reporting model. Standards: EN 16931, AFNOR XP Z12-012, AFNOR XP Z12-013. Formats: UBL (profil EN 16931), UBL (profil EXTENDED-CTC-FR), CII (profil EN 16931). Official sources: DGFiP https://www.impots.gouv.fr/facturation-electronique-et-plateformes-agreees, Ministère de l'Économie https://www.economie.gouv.fr, AIFE https://aife.economie.gouv.fr, Chorus Pro https://portail.chorus-pro.gouv.fr Country page: https://www.e-invoice.app/country/FR. Last reviewed 2026-08-24. ### Gabon (GA) B2B mandatory since 1 January 2026. B2G mandatory since 1 January 2026. B2C mandatory since 1 January 2026. Gabon requires businesses subject to corporate, professional or synthetic income tax, or to VAT, to invoice through an electronic device approved by the Direction Générale des Impôts. Buyers must ask for the invoice, and VAT and expense deductions depend on it. A July 2026 supplementary finance law eased that proof requirement. Compliance model: real-time reporting model. Standards: Dispositifs électroniques de facturation homologués (DGI). Formats: Facture électronique normalisée. Country page: https://www.e-invoice.app/country/GA. Last reviewed 2026-08-11. ### Gambia (GM) B2B planned. B2G not mandated. B2C not mandated. The Gambia has approved an electronic invoicing system for VAT and other applicable taxes. Cabinet cleared the Electronic Invoicing System Regulation, and the Gambia Revenue Authority confirmed on 22 June 2026 that a pilot involving selected taxpayers from different economic sectors will run before nationwide deployment. No mandatory start date, invoice format or technical standard has been published. Standards: Not yet specified. Formats: Not yet specified. Country page: https://www.e-invoice.app/country/GM. Last reviewed 2026-08-04. ### Georgia (GE) B2B mandatory since 1 January 2012. B2G mandatory since 1 January 2012. B2C not mandated. Georgia mandates e-invoicing for B2B and B2G since 2012. All VAT-registered taxpayers must issue electronic tax invoices through the Revenue Service portal (rs.ge), a centralised platform that feeds VAT data directly to the tax authority. Invoices use the Revenue Service XML schema. Compliance model: centralised platform model. Standards: National Revenue Service e-Invoice standard. Formats: XML (Revenue Service e-Tax Invoice schema). Country page: https://www.e-invoice.app/country/GE. Last reviewed 2026-04-18. ### Germany (DE) B2B phased from 1 January 2025. B2G mandatory since 27 November 2020. B2C not mandated. Germany follows ViDA with its own national e-invoicing law (Wachstumschancengesetz). The receive mandate is already live; the issue mandate rolls out in two waves by turnover. Both XRechnung (pure XML) and ZUGFeRD (hybrid PDF+XML) are accepted. Peppol is used for B2G. Compliance model: decentralised exchange model. Standards: EN 16931, GoBD (Grundsätze zur Ordnungsmäßigkeit der Führung und Aufbewahrung von Büchern). Formats: XRechnung, ZUGFeRD, Peppol BIS. Official sources: BZSt https://www.bzst.de/, BMF https://www.bundesfinanzministerium.de/, KoSIT https://www.xoev.de/, FeRD https://www.ferd-net.de/ Country page: https://www.e-invoice.app/country/DE. Last reviewed 2026-07-05. ### Ghana (GH) B2B mandatory since 1 October 2022. B2G mandatory since 1 October 2022. B2C mandatory since 1 October 2022. Ghana requires VAT-registered businesses to issue tax invoices through a Certified Invoicing System linked to the Ghana Revenue Authority. The Value Added Tax Act, 2025 (Act 1151) took effect on 1 January 2026 and applies that duty to every taxable person, ending the phased E-VAT onboarding begun in October 2022. Compliance model: real-time reporting model. Standards: Certified Invoicing System (E-VAT), Fiscal Electronic Device (Act 966). Formats: GRA E-VAT Format. Country page: https://www.e-invoice.app/country/GH. Last reviewed 2026-08-11. ### Greece (GR) B2B phased from 2 March 2026. B2G mandatory since 1 June 2024. B2C not mandated. Greece runs a phased B2B rollout under Law 5222/2025: businesses with 2023 revenues above EUR 1M from March 2026, all remaining businesses from October 2026, with invoices sent to the myDATA platform via certified providers. EN-compliant e-invoicing has been mandatory for B2G since 2024. B2C stays outside the mandate. Compliance model: real-time reporting model. Standards: EN 16931. Formats: Peppol BIS, myDATA XML. Official sources: AADE https://www.aade.gr/en/mydata, Ministry of National Economy and Finance https://minfin.gov.gr/, GSIS https://www.gsis.gr/en/citizens-businesses/payments-proceeds/e-invoice/peppol Country page: https://www.e-invoice.app/country/GR. Last reviewed 2026-04-29. ### Greenland (GL) B2B not mandated. B2G mandatory since 1 March 2025. B2C not mandated. Greenland mandates e-invoicing for the public sector only. Since 1 March 2025, legal and natural persons supplying goods or services to public authorities must issue invoices in a structured electronic format that can be processed automatically, and invoices that cannot be processed digitally are rejected. Public authorities register as recipients in the joint NemHandelsRegister operated by the Danish Business Authority. There is no general B2B or B2C mandate. Greenland sits outside the EU and outside the EU VAT territory, so EU e-invoicing directives do not apply and the mandate rests on its own executive order. Formats: OIO-UBL. Country page: https://www.e-invoice.app/country/GL. Last reviewed 2026-07-21. ### Guatemala (GT) B2B mandatory since 1 July 2022. B2G mandatory since 1 July 2022. B2C mandatory since 1 July 2022. Guatemala mandates the Factura Electronica en Linea (FEL) for B2B, B2G and B2C since 2022 under Acuerdo de Directorio 13-2018. Each Documento Tributario Electronico is signed by a SAT-certified Certifier and cleared in real time by the tax authority, issued in XML with a QR-coded PDF. Compliance model: clearance model with pre-authorisation. Standards: SAT FEL standard. Formats: XML (FEL DTE schema), PDF visualization with QR. Country page: https://www.e-invoice.app/country/GT. Last reviewed 2026-04-18. ### Honduras (HN) B2B phased from 1 January 2023. B2G phased from 1 January 2023. B2C not mandated. Honduras is phasing in electronic Documentos Fiscales for B2B and B2G since 2023, run by the tax authority SAR under Acuerdo 481-2017 as updated by Acuerdo SAR-014-2023. Documents are validated in the SAR DET environment with QR-coded verification. Retail B2C transactions remain outside the programme. Compliance model: post-audit model. Standards: SAR Documento Fiscal Electrónico standard. Formats: XML (SAR Documento Fiscal Electrónico schema), PDF visualization with CAI/QR. Country page: https://www.e-invoice.app/country/HN. Last reviewed 2026-04-18. ### Hong Kong (HK) B2B voluntary. B2G voluntary. B2C voluntary. Hong Kong has no mandatory e-invoicing. Electronic invoicing is voluntary for B2B, B2G and B2C, with registration on the e-procurement portal needed to send invoices to government. Paper or electronic formats are accepted provided records stay accessible, credible and legible. Compliance model: clearance model with pre-authorisation. Standards: No specific format mandated, 7-year retention requirement by IRD. Formats: Flexible format - paper or electronic acceptable, Must remain accessible, credible, and legible. Country page: https://www.e-invoice.app/country/HK. Last reviewed 2025-11-30. ### Hungary (HU) B2B mandatory since 1 January 2021. B2G mandatory since 1 November 2019. B2C mandatory since 1 January 2021. Hungary requires real-time invoice reporting for B2B, B2G and B2C through the NAV Online Szamla (RTIR) system. B2G reporting has applied since 2019, with B2B and B2C mandatory since 2021. Invoices use the NAV XML v3.0 schema. Compliance model: real-time reporting model. Standards: EN 16931. Formats: NAV XML v3.0 (Online Számla/RTIR). Official sources: NAV https://nav.gov.hu, PM https://kormany.hu/kormanyzat/penzugyminiszterium, Online Számla https://onlineszamla.nav.gov.hu Country page: https://www.e-invoice.app/country/HU. Last reviewed 2026-07-05. ### Iceland (IS) B2B not mandated. B2G mandatory since 1 January 2020. B2C not mandated. Iceland mandates e-invoicing for the public sector only: since 2020 public bodies must receive EN-compliant invoices via Peppol BIS Billing 3.0, and PDF invoices are not accepted. There is no general B2B or B2C e-invoicing mandate. Implementation is overseen by the Icelandic Accounting Authority (FJS). Standards: EN 16931, TS-236 (Icelandic CIUS). Formats: Peppol BIS Billing 3.0. Country page: https://www.e-invoice.app/country/IS. Last reviewed 2025-11-30. ### India (IN) B2B mandatory since 1 August 2023. B2G mandatory since 1 August 2023. B2C not mandated. India mandates B2B and B2G e-invoicing for businesses with annual aggregate turnover of Rs 5 crore or more, in force since August 2023. Invoices are generated in JSON under the EINVOICE_SCHEMA, producing an IRN, digital signature and QR code. B2C is not mandatory, though a pilot has been recommended by the GST Council. Compliance model: real-time reporting model. Standards: JSON-based format with government-provided EINVOICE_SCHEMA. Formats: JSON (EINVOICE_SCHEMA; generates IRN, digital signature, and QR code). Country page: https://www.e-invoice.app/country/IN. Last reviewed 2025-11-30. ### Indonesia (ID) B2B mandatory since 1 July 2016. B2G mandatory since 1 July 2016. B2C mandatory since 1 July 2016. Indonesia has mandated the e-Faktur system for VAT-registered businesses across B2B, B2G and B2C since 2016. Invoices are issued in XML with mandatory PKI certificates and validated in real time through the Directorate General of Taxes (DJP) systems. Compliance model: real-time reporting model. Standards: e-Faktur XML format with PKI digital signatures, CoreTax integration standards (2025). Formats: XML format with mandatory PKI certificates, Real-time validation through DJP systems. Country page: https://www.e-invoice.app/country/ID. Last reviewed 2025-11-30. ### Ireland (IE) B2B phased from 1 November 2028. B2G mandatory since 1 January 2019. B2C not mandated. Ireland is phasing in B2B e-invoicing with real-time reporting: large corporates from November 2028 and all VAT-registered businesses from November 2029. B2G has been mandatory via Peppol since 2019, with all businesses required to accept supplier e-invoices. Formats use Peppol BIS 3.0 and CIUS-CEFACT. Standards: EN 16931. Formats: Peppol BIS 3.0, CIUS-CEFACT. Official sources: Revenue https://www.revenue.ie/en/home.aspx, OGP https://www.gov.ie/en/office-of-government-procurement/publications/irish-peppol-authority/, Department of Finance https://www.gov.ie/en/department-of-finance/ Country page: https://www.e-invoice.app/country/IE. Last reviewed 2026-02-17. ### Israel (IL) B2B phased from 5 May 2024. B2G not mandated. B2C not mandated. Israel is phasing in B2B e-invoicing since May 2024 through an allocation number system, mandatory for invoices above a threshold that falls progressively through 2026. Invoices are submitted as JSON via a secure REST API with OAuth2. B2G and B2C are not yet in scope. Compliance model: clearance model with pre-authorisation. Standards: Israel Invoice Model API v2.0 per ITA specifications. Formats: JSON via secure REST API with OAuth2 authentication. Country page: https://www.e-invoice.app/country/IL. Last reviewed 2026-07-05. ### Italy (IT) B2B mandatory since 1 January 2019. B2G mandatory since 31 March 2015. B2C mandatory since 1 January 2019. Italy requires e-invoicing across B2B, B2G and B2C through the Sistema di Interscambio (SDI) in the FatturaPA XML format. B2G has been mandatory since 2015, and domestic B2B and B2C since 2019, with cross-border transactions reported via SDI since July 2022. Standards: EN 16931 (mapped). Formats: FatturaPA (XML). Official sources: Agenzia delle Entrate https://www.agenziaentrate.gov.it/portale/, MEF https://www.mef.gov.it/, AgID https://www.agid.gov.it/en/platforms/procurement/peppol-authority, FatturaPA https://www.fatturapa.gov.it/ Country page: https://www.e-invoice.app/country/IT. Last reviewed 2025-11-30. ### Japan (JP) B2B voluntary since 1 October 2023. B2G voluntary since 1 October 2023. B2C not mandated. Japan operates the Qualified Invoice System for Consumption Tax input credits since October 2023, where a qualified invoice (paper or electronic) is needed to claim input tax across B2B and B2G. Structured Peppol/JP PINT e-invoicing is recommended by the Digital Agency but remains voluntary. Compliance model: decentralised exchange model. Standards: JP PINT (Japan Peppol International Transaction) Ver. 1.1.3, Peppol network (4-corner model). Formats: JP PINT Standard Invoice, JP Self-Billing Invoice, JP Invoice for Non-tax Registered Businesses. Country page: https://www.e-invoice.app/country/JP. Last reviewed 2025-11-30. ### Jordan (JO) B2B mandatory since 2023. B2G mandatory since 2023. B2C mandatory since 2023. Jordan mandates e-invoicing across B2B, B2G and B2C through the national JoFotara system, in force since 2023. The rollout has been phased, bringing taxpayers onto the platform in stages. Standards: JoFotara. Country page: https://www.e-invoice.app/country/JO. Last reviewed 2025-11-30. ### Kazakhstan (KZ) B2B mandatory since 1 January 2017. B2G mandatory since 1 January 2017. B2C mandatory since 1 January 2017. Kazakhstan requires e-invoicing across B2B, B2G and B2C since January 2017 through the Electronic Invoicing Information System (EIIS). The clearance model uses XML with mandatory electronic signatures and unique registration numbers assigned by EIIS. Compliance model: clearance model with pre-authorisation. Standards: XML format with electronic signatures, EIIS platform validation. Formats: XML format with mandatory electronic signatures, Unique registration numbers assigned by EIIS. Country page: https://www.e-invoice.app/country/KZ. Last reviewed 2026-07-05. ### Kenya (KE) B2B mandatory since 1 September 2023. B2G mandatory since 1 September 2023. B2C mandatory since 1 September 2023. Kenya requires electronic tax invoices for B2B, B2G and B2C transactions since September 2023, issued through the Kenya Revenue Authority's eTIMS under the Finance Act, 2023. Each invoice is signed by an eTIMS device and carries a unique QR code for real-time reporting. Compliance model: real-time reporting model. Standards: KRA eTIMS standard. Formats: JSON / XML (eTIMS schema), QR-coded electronic tax invoice. Country page: https://www.e-invoice.app/country/KE. Last reviewed 2026-04-18. ### Kyrgyzstan (KG) B2B mandatory since 1 July 2020. B2G mandatory since 1 July 2020. B2C not mandated. Kyrgyzstan mandates electronic ESF invoices for B2B and B2G via the State Tax Service portal since July 2020, phased in through 2023 under the Tax Code, with input VAT recovery tied to a matching ESF. The centralised platform uses an XML schema. Compliance model: centralised platform model. Standards: National ESF e-Invoice standard. Formats: XML (ESF schema). Country page: https://www.e-invoice.app/country/KG. Last reviewed 2026-04-18. ### Latvia (LV) B2B planned from 1 January 2028. B2G mandatory since 1 April 2020. B2C not mandated. Latvia mandates e-invoicing for B2G suppliers since 2020, with public bodies receiving invoices via e-adrese and Peppol using Peppol BIS 3.0 and UBL. A general B2B mandate is planned for January 2028 under Accounting Law amendments. Standards: EN 16931. Formats: Peppol BIS 3.0, UBL. Official sources: VID https://www.vid.gov.lv, FM https://www.fm.gov.lv, VDAA https://www.vdaa.gov.lv Country page: https://www.e-invoice.app/country/LV. Last reviewed 2026-07-05. ### Lesotho (LS) B2B phased. B2G phased. B2C phased. Lesotho is phasing in mandatory e-invoicing for B2B, B2G and B2C through the Lekuka system run by Revenue Services Lesotho, under the VAT (E-Invoicing) Regulations No. 25 of 2026. VAT-registered vendors above the M2,000,000 turnover threshold issue invoices via Lekuka's centralised clearance model, with staged onboarding. Compliance model: clearance model with pre-authorisation. Country page: https://www.e-invoice.app/country/LS. Last reviewed 2026-06-19. ### Liechtenstein (LI) B2B not mandated. B2G mandatory since 1 January 2021. B2C not mandated. Liechtenstein mandates e-invoicing for B2G since January 2021, implementing EN 16931 via Peppol BIS for the public sector as part of its EEA obligations. There is no general B2B e-invoicing mandate. Standards: EN 16931. Formats: Peppol BIS. Country page: https://www.e-invoice.app/country/LI. Last reviewed 2025-11-30. ### Lithuania (LT) B2B not mandated. B2G mandatory since 1 July 2017. B2C not mandated. Lithuania mandates e-invoicing for B2G since July 2017 through the SABIS platform (which replaced E-saskaita), using UBL and Peppol BIS 3.0. There is no general B2B e-invoicing mandate. Standards: EN 16931. Formats: UBL, Peppol BIS 3.0. Official sources: VMI https://www.vmi.lt/evmi/, Finansų ministerija https://finmin.lrv.lt/en/, EIMIN https://eimin.lrv.lt/en/, SABIS https://sabis.nbfc.lt/ Country page: https://www.e-invoice.app/country/LT. Last reviewed 2025-11-30. ### Luxembourg (LU) B2B planned. B2G mandatory since 18 March 2023. B2C not mandated. Luxembourg mandates e-invoicing for B2G under the law of 16 May 2019, with the supplier-side rollout completed on 18 March 2023 and Peppol designated as the common delivery network. No B2B obligation is in force yet. Bill 8815, deposited in the Chamber of Deputies on 30 July 2026, would extend the obligation to domestic transactions between businesses established in Luxembourg. The deposited text sets entry into force at 1 January 2028, with the duty to issue phased in from 1 July 2028 for larger issuers and 1 January 2029 for all others; Parliament has not yet voted the bill. Compliance model: decentralised exchange model. Standards: EN 16931. Formats: Peppol BIS Billing 3.0, XRechnung 3.0.1, UN/CEFACT CII. Official sources: AED https://aed.gouvernement.lu/en.html, Ministry for Digitalisation https://mindigital.gouvernement.lu/en/dossiers/2021/facturation-electronique.html, efacturation.public.lu https://efacturation.public.lu/en.html, ILNAS https://ilnas.gouvernement.lu/en.html, Chambre des Députés https://www.chd.lu/fr/dossier/8815, Legilux https://legilux.public.lu/ Country page: https://www.e-invoice.app/country/LU. Last reviewed 2026-08-05. ### Madagascar (MG) B2B planned. B2G planned. B2C planned. Madagascar is planning mandatory e-invoicing across B2B, B2G and B2C, run by the Direction Générale des Impôts on a centralised platform and anchored in the Code Général des Impôts as updated by the 2025 and 2026 finance laws. The timetable and technical specifications are still to be issued. Compliance model: centralised platform model. Standards: Not yet specified. to be defined by the Direction Générale des Impôts. Formats: Not yet specified. Country page: https://www.e-invoice.app/country/MG. Last reviewed 2026-04-18. ### Malawi (MW) B2B mandatory since 1 February 2026. B2G mandatory since 1 February 2026. B2C mandatory since 1 February 2026. Malawi operates VAT fiscalisation rather than a Peppol-style exchange network. Under the Value Added Tax (Amendment) Act 2024, the Malawi Revenue Authority replaced hardware fiscal devices (EFDs) with the software-based Electronic Invoicing System (EIS): VAT invoices are generated through the MRA platform or certified software, validated and reported in real time, a continuous transaction control model. The EIS went live in 2025 and covers VAT-registered B2B, B2G and consumer transactions. There is no Peppol or SAF-T obligation. Compliance model: real-time reporting model. Standards: MRA Electronic Invoicing System (EIS). Official sources: MRA https://www.mra.mw, MRA EIS transition notice https://www.mra.mw/newsexpanded/mra-extends-transition-period-for-electronic-invoicing-system-eis, MRA transition public notice (PDF) https://www.mra.mw/admin/storage/download_files/1769007736_003%20TRANSITION%20FROM%20ELECTRONIC%20FISCAL%20DEVICES%20TO%20THE%20ELECTRONIC%20INVOICING%20SYSTEM.pdf Country page: https://www.e-invoice.app/country/MW. Last reviewed 2026-07-05. ### Malaysia (MY) B2B phased from 1 August 2024. B2G phased from 1 August 2024. B2C phased from 1 August 2024. Malaysia validates invoices in near real time through MyInvois, the platform run by the Inland Revenue Board (HASiL). The mandate arrived in four turnover-based phases between August 2024 and January 2026, and taxpayers below RM1,000,000 stay exempt. Fourth-phase businesses keep a penalty-free relaxation until 31 December 2027. Compliance model: real-time reporting model. Standards: UBL 2.1 (XML or JSON), 55 required fields under Appendix 1 of the e-Invoice Guideline, XAdES digital signature (RSA, SHA-256). Formats: UBL 2.1 XML, UBL 2.1 JSON. Official sources: HASiL https://www.hasil.gov.my/en/e-invois/, MyInvois https://myinvois.hasil.gov.my/, MOF https://www.mof.gov.my/portal/en Country page: https://www.e-invoice.app/country/MY. Last reviewed 2026-08-18. ### Malta (MT) B2B not mandated. B2G mandatory since 1 April 2020. B2C not mandated. Malta has mandated e-invoicing for B2G since April 2020, with public authorities required to receive and process EN 16931 compliant invoices. There is no general B2B or B2C e-invoicing mandate in place yet. Standards: EN 16931. Formats: EN 16931 compliant formats. Official sources: MTCA https://mtca.gov.mt/, MFIN https://finance.gov.mt/resources/einvoicing/, MITA https://mita.gov.mt/ Country page: https://www.e-invoice.app/country/MT. Last reviewed 2025-11-30. ### Mauritius (MU) B2B mandatory since 15 May 2024. B2G mandatory since 15 May 2024. B2C mandatory since 15 May 2024. Mauritius has mandated e-invoicing across B2B, B2G and B2C since May 2024, using pre-clearance through the IFP platform in a local JSON format. The rollout is phased, so businesses are brought into scope in stages. Standards: IFP (Invoice Fiscalisation Platform). Formats: Json local format. Country page: https://www.e-invoice.app/country/MU. Last reviewed 2025-11-30. ### Mexico (MX) B2B mandatory since 1 April 2014. B2G mandatory since 1 April 2014. B2C mandatory since 1 April 2014. Mexico has mandated CFDI 4.0 (XML) e-invoicing for B2B, B2G and B2C transactions since 2014, with real-time validation through authorised PACs under the SAT clearance (timbrado) model. Each invoice carries a digital seal and a QR verification code. Compliance model: clearance model with pre-authorisation. Standards: CFDI 4.0 (SAT XML schemas), NOM-151-SCFI-2016 for electronic document conservation. Formats: CFDI 4.0 (XML) with SAT timbrado digital seal, PDF representation with QR verification code. Country page: https://www.e-invoice.app/country/MX. Last reviewed 2026-06-26. ### Moldova (MD) B2B voluntary. B2G mandatory since 1 January 2019. B2C not mandated. Moldova has mandated e-invoicing for suppliers to public entities and CNAM since 2019, using the FISC e-Factura system and local XML. B2B use of e-Factura is voluntary, and there is no B2C mandate. Standards: FISC-e-Factura. Formats: Local XML. Country page: https://www.e-invoice.app/country/MD. Last reviewed 2025-11-30. ### Mongolia (MN) B2B mandatory since 1 January 2016. B2G mandatory since 1 January 2016. B2C mandatory since 1 January 2016. Mongolia has required structured electronic VAT receipts (eBarimt) for B2B, B2G and B2C transactions since 2016, issued through certified software linked to the Tax Administration's real-time system. Each receipt carries a unique identifier and QR code, with B2C buyers able to reclaim VAT via the eBarimt app. Compliance model: real-time reporting model. Standards: National eBarimt standard. Formats: JSON / XML (eBarimt 2.0 schema), QR-coded receipt. Country page: https://www.e-invoice.app/country/MN. Last reviewed 2026-04-18. ### Montenegro (ME) B2B planned. B2G planned. B2C mandatory since 1 January 2021. Montenegro requires real-time electronic fiscalisation of B2C cash sales through the Tax Administration's eFiskalizacija platform since 2021, with each receipt carrying a unique JIKR identifier. Mandatory B2B and B2G e-invoicing is planned but not yet in the Official Gazette. Compliance model: real-time reporting model. Standards: Tax Administration eFiskalizacija standard. Formats: XML / JSON (Montenegro fiscalisation schema), QR-coded receipt. Country page: https://www.e-invoice.app/country/ME. Last reviewed 2026-04-18. ### Morocco (MA) B2B planned. B2G planned. B2C planned. Morocco is planning mandatory continuous transaction control e-invoicing across B2B, B2G and B2C, run by the Direction Générale des Impôts under a clearance model using UBL. Large enterprises onboard first, then smaller businesses, with the implementing decree to fix start dates and thresholds still pending. Compliance model: clearance model with pre-authorisation. Standards: UBL, CII (Cross-Industry Invoice). Formats: UBL (Universal Business Language). Country page: https://www.e-invoice.app/country/MA. Last reviewed 2026-04-18. ### Mozambique (MZ) B2B not mandated. B2G not mandated. B2C not mandated. Mozambique has no e-invoicing mandate currently in place. There is no requirement to issue electronic invoices for B2B, B2G or B2C transactions, and no voluntary national e-invoicing framework has been established. Country page: https://www.e-invoice.app/country/MZ. Last reviewed 2025-11-30. ### Namibia (NA) B2B voluntary. B2G voluntary. B2C voluntary. Namibia has no e-invoicing mandate in force. E-invoicing for VAT-registered taxpayers has been announced as part of a wider VAT reform under the Medium-Term Expenditure Framework 2026/27 to 2028/29, with no fixed implementation date confirmed. It remains voluntary for B2B, B2G and B2C for now. Compliance model: real-time reporting model. Country page: https://www.e-invoice.app/country/NA. Last reviewed 2026-04-17. ### Nepal (NP) B2B phased from 1 January 2017. B2G phased from 1 January 2017. B2C phased from 25 August 2020. Nepal runs a phased mandatory e-billing rollout (CBMS) under the Inland Revenue Department, covering B2B and B2G since 2017 and B2C retail receipts since August 2020. Large taxpayers and prescribed sectors such as alcohol, hotels and construction connect first, with others added progressively. Compliance model: real-time reporting model. Standards: IRD CBMS standard. Formats: JSON / XML (CBMS schema). Country page: https://www.e-invoice.app/country/NP. Last reviewed 2026-04-18. ### Netherlands (NL) B2B planned. B2G mandatory since 1 January 2017. B2C not mandated. In the Netherlands, e-invoicing has been mandatory for suppliers to central government since 2017 and for sub-central authorities from April 2019, with Peppol preferred. A broader B2B mandate is planned around the EU ViDA requirements taking effect from July 2030. There is no general B2B mandate in force yet. Standards: EN 16931. Formats: Peppol BIS 3.0, UBL (SI-UBL), NLCIUS. Official sources: Belastingdienst https://www.belastingdienst.nl/, BZK https://www.rijksoverheid.nl/ministeries/ministerie-van-binnenlandse-zaken-en-koninkrijksrelaties, Logius https://www.logius.nl/onze-dienstverlening/gegevensuitwisseling/e-factureren, NPa https://www.peppolautoriteit.nl/ Country page: https://www.e-invoice.app/country/NL. Last reviewed 2026-03-10. ### New Zealand (NZ) B2B voluntary since 1 October 2019. B2G phased from 1 January 2026. B2C not mandated. New Zealand runs eInvoicing on the Peppol network, with MBIE as the Peppol Authority. Since 1 January 2026, Procurement Rule 44 requires mandated agencies above a 2,000 domestic trade invoice threshold to send and receive eInvoices, and from 1 January 2027 to require large suppliers to send them. B2B use stays voluntary. Compliance model: decentralised exchange model. Standards: PINT A-NZ Billing specification, mandatory since 15 November 2024; current version 1.1.2 published 21 November 2025, PINT A-NZ Self-billing specification v1.1.2, optional for service providers, A-NZ Peppol BIS 3.0 extension deprecated 22 May 2025 and removed from the Peppol network 31 March 2026. Formats: PINT A-NZ Billing (UBL XML) via Peppol. Official sources: IRD https://www.ird.govt.nz/managing-my-tax/record-keeping/einvoicing, MBIE https://www.einvoicing.govt.nz/einvoicing/what-is-einvoicing/mbie-new-zealand-peppol-authority, eInvoicing NZ https://www.einvoicing.govt.nz/ Country page: https://www.e-invoice.app/country/NZ. Last reviewed 2026-08-20. ### Nicaragua (NI) B2B voluntary. B2G voluntary. B2C voluntary. Nicaragua operates a voluntary e-invoicing regime across B2B, B2G and B2C, with no mandate in force. Taxpayers may apply to the tax authority for authorisation to issue electronic invoices, but adoption remains optional rather than legally required. Country page: https://www.e-invoice.app/country/NI. Last reviewed 2025-11-30. ### Nigeria (NG) B2B phased from 1 November 2025. B2G phased from 1 November 2025. B2C phased from 1 November 2025. Nigeria clears invoices through the Nigeria Revenue Service Merchant Buyer Solution. Large taxpayers turning over NGN 5 billion or more have been in scope since 1 November 2025, medium taxpayers joined on 1 July 2026 and emerging taxpayers follow on 1 July 2027. Compliance model: clearance model with pre-authorisation. Standards: UBL, ISO 20022, Merchant Buyer Solution (MBS). Formats: JSON, XML. Country page: https://www.e-invoice.app/country/NG. Last reviewed 2026-08-11. ### North Macedonia (MK) B2B planned. B2G planned. B2C planned. North Macedonia is building e-Faktura, a centralised electronic invoicing platform run by the Public Revenue Office (UJP) under the Ministry of Finance. Every invoice is registered in real time in the central system, is signed with an electronic signature and a timestamp, and carries a QR code for verification. A pilot began on 1 January 2026 and testing has moved through three phases, from ERP integration by API to a web application open to companies of any size. Use remains voluntary. UJP expects mandatory application in the third quarter of 2026, but the e-invoicing law is still a draft and no exact start date has been published. Compliance model: centralised platform model. Standards: UJP e-Faktura technical specification, Tax indicators defined under the Value Added Tax Law. Formats: Structured electronic invoice (UJP e-Faktura specification), JSON payload for the UJP e-Faktura API. Country page: https://www.e-invoice.app/country/MK. Last reviewed 2026-08-05. ### Norway (NO) B2B planned from 1 January 2027. B2G mandatory since 1 April 2019. B2C not mandated. Norway has required Peppol EHF e-invoicing for public procurement contracts of 100,000 NOK or more since April 2019. Parliament approved a mandatory B2B e-invoicing and digital bookkeeping regime in June 2026, with businesses required to issue e-invoices to recipients in the ELMA register from January 2027. Compliance model: post-audit model. Standards: EN 16931. Formats: EHF (Peppol BIS Billing 3.0). Official sources: Skatteetaten https://www.skatteetaten.no/, Finansdepartementet https://www.regjeringen.no/no/dep/fin/id216/, DFØ https://www.dfo.no/, Anskaffelser.no https://www.anskaffelser.no/ Country page: https://www.e-invoice.app/country/NO. Last reviewed 2026-06-15. ### Oman (OM) B2B phased from 1 April 2027. B2G phased from 1 April 2027. B2C phased from 1 April 2027. Oman's Tax Authority issued Decision No. 189/2026 on 9 August 2026, requiring tax invoices in an approved XML format exchanged through accredited providers. It binds taxpayers with annual supplies above OMR 5 million from 1 April 2027 and the rest from 1 October 2027. A voluntary pilot of 100 companies starts in August. Compliance model: decentralised exchange model. Standards: PINT OM, Peppol eDelivery Network, Peppol five-corner model. Formats: XML. Official sources: OTA https://tms.taxoman.gov.om/portal/, Fawtara https://fawtara.taxoman.gov.om/ Country page: https://www.e-invoice.app/country/OM. Last reviewed 2026-08-09. ### Pakistan (PK) B2B phased from 1 February 2025. B2G mandatory since 1 February 2025. B2C phased from 1 December 2019. Pakistan runs a real-time reporting model. B2B integration with the Federal Board of Revenue Digital Invoicing system is phased in for sales-tax-registered persons from February 2025, with B2G invoicing to public bodies mandatory from the same date. B2C runs via FBR POS integration for Tier-1 retailers since 2019. Compliance model: real-time reporting model. Standards: Federal Board of Revenue Digital Invoicing standard. Formats: JSON (FBR Digital Invoicing API). Country page: https://www.e-invoice.app/country/PK. Last reviewed 2026-04-18. ### Panama (PA) B2B phased from 1 January 2022. B2G mandatory since 1 January 2022. B2C phased from 1 January 2022. Panama runs a phased mandatory e-invoicing regime through the SFEP system operated by the Dirección General de Ingresos, in force since 2022. Issuance is mandatory for all supplies to public bodies, while B2B and B2C transactions are brought into scope progressively, using XML and a PDF visualisation with QR. Compliance model: clearance model with pre-authorisation. Standards: DGI SFEP standard. Formats: XML (SFEP schema), PDF visualization with QR. Country page: https://www.e-invoice.app/country/PA. Last reviewed 2026-04-18. ### Papua New Guinea (PG) B2B planned from 1 January 2025. B2G planned from 1 January 2025. B2C planned from 1 January 2025. Papua New Guinea has a planned e-invoicing regime covering B2B, B2G and B2C from 2025. The GMS system generates electronic receipts transmitted in real time to the Internal Revenue Commission through checkout integration, including consumer transactions at retail points of sale. Compliance model: real-time reporting model. Standards: GST Monitoring System (GMS) by DTI, TaxCore international system adaptation, Real-time point-of-sale integration. Formats: Electronic receipts (real-time transmission to IRC). Country page: https://www.e-invoice.app/country/PG. Last reviewed 2025-11-30. ### Paraguay (PY) B2B mandatory since 2022. B2G mandatory since 2022. B2C mandatory since 2022. Paraguay requires e-invoicing across B2B, B2G and B2C, all mandatory since 2022 under a phased rollout. Invoices clear through the SIFEN/e-kuatia system on a post-clearance basis, using a local XML format. Standards: SIFEN/e-kuatia. Formats: Local XML. Country page: https://www.e-invoice.app/country/PY. Last reviewed 2026-07-05. ### Peru (PE) B2B mandatory since 1 January 2022. B2G mandatory since 1 January 2022. B2C mandatory since 1 January 2022. Peru requires e-invoicing for all taxpayers, covering B2B, B2G and B2C since 2022. Invoices use UBL 2.1 XML through SUNAT's SEE system with a 24-hour delivery requirement, and the SIRE electronic records system applies. Coverage is universal for both issuance and reception. Compliance model: real-time reporting model. Standards: UBL 2.1 (Universal Business Language) XML format, SIRE (Integrated System of Electronic Records), Electronic Books System (SLE) integration. Formats: UBL 2.1 XML (24-hour delivery requirement). Country page: https://www.e-invoice.app/country/PE. Last reviewed 2025-11-30. ### Philippines (PH) B2B phased from 31 December 2026. B2G phased from 31 December 2026. B2C phased from 31 December 2026. The Philippines is phasing in mandatory e-invoicing under the Bureau of Internal Revenue. Large taxpayers, e-commerce sellers and users of computerised accounting systems must issue system-generated invoices in structured data by 31 December 2026. Micro taxpayers are exempt, and electronic sales reporting follows separately. Compliance model: real-time reporting model. Standards: BIR structured invoice data, Standard API Guidelines for Sales Data Transmission Systems. Formats: JSON, XML, Other formats prescribed by the BIR. Official sources: BIR https://www.bir.gov.ph/, EIS https://eis.bir.gov.ph/, DOF https://www.dof.gov.ph/ Country page: https://www.e-invoice.app/country/PH. Last reviewed 2026-08-18. ### Poland (PL) B2B phased from 1 February 2026. B2G mandatory since 1 April 2019. B2C not mandated. Poland uses a clearance model through KSeF. B2B e-invoicing is being phased in, with large taxpayers from February 2026, all taxpayers from April 2026 and micro-entrepreneurs from January 2027. B2G has been mandatory via PEF since 2019. Formats include KSeF XML (FA(3) schema) and Peppol BIS 3.0. Compliance model: clearance model with pre-authorisation. Standards: EN 16931. Formats: Peppol BIS 3.0, KSeF XML (FA(3) schema). Official sources: MF https://www.gov.pl/web/finanse, KAS https://www.gov.pl/web/kas, KSeF https://ksef.podatki.gov.pl, MRiT https://www.gov.pl/web/rozwoj-technologia/elektroniczne-fakturowanie Country page: https://www.e-invoice.app/country/PL. Last reviewed 2026-07-05. ### Portugal (PT) B2B not mandated. B2G phased from 1 January 2021. B2C not mandated. Portugal mandates e-invoicing only for public procurement. Large suppliers have issued structured CIUS-PT invoices since January 2021, while micro, small and medium enterprises and public bodies acting as suppliers stay outside that obligation until 31 December 2026 and are covered from 1 January 2027. There is no general B2B mandate, and electronic invoicing between businesses depends on the recipient accepting it. PDF invoices still count as electronic invoices for tax purposes until 31 December 2026, after which a qualified electronic signature, a qualified electronic seal or EDI is required. QR codes and ATCUD already apply to invoices issued by AT-certified software. Compliance model: decentralised exchange model. Standards: EN 16931. Formats: CIUS-PT (UBL 2.1). Official sources: AT https://www.portaldasfinancas.gov.pt/at/html/index.html, Ministério das Finanças https://portugal.gov.pt/pt/gc25/area-de-governo/financas, eSPap https://www.espap.gov.pt/, FE-AP https://www.feap.gov.pt/ Country page: https://www.e-invoice.app/country/PT. Last reviewed 2026-08-05. ### Qatar (QA) B2B planned. B2G planned. B2C planned. Qatar has e-invoicing planned for B2B, B2G and B2C. A draft law and executive regulations were approved by the Council of Ministers in May 2026, to be run by the General Tax Authority through the Dhareeba portal. The timeline and technical specifications will be defined once the regulations are enacted. Standards: To be confirmed. Formats: Not yet specified - to be defined by the General Tax Authority. Country page: https://www.e-invoice.app/country/QA. Last reviewed 2026-05-06. ### Republic of the Congo (CG) B2B mandatory since 1 January 2025. B2G mandatory since 1 January 2025. B2C mandatory since 1 January 2025. The Republic of the Congo mandates certified e-invoicing through the SFEC system for B2B, B2G and B2C since January 2025, under the 2025 Finance Law and Décret No. 2026-101. The centralised regime covers all economic transactions on Congolese territory except those involving foreign suppliers. Compliance model: centralised platform model. Standards: SFEC (Système de Facturation Électronique Certifié). Formats: SFEC certified invoice. Country page: https://www.e-invoice.app/country/CG. Last reviewed 2026-04-17. ### Romania (RO) B2B mandatory since 1 January 2024. B2G mandatory since 1 July 2022. B2C mandatory since 1 January 2025. Romania operates the RO e-Factura system across all segments. Domestic B2B e-invoicing has been mandatory since January 2024, with SMEs under EUR 500,000 turnover holding an extension to July 2026. B2G has been mandatory since July 2022 and B2C reporting since January 2025. Formats are a UBL 2.1 CIUS and Romanian XML. Standards: EN 16931. Formats: UBL 2.1 (custom CIUS), Romanian XML. Official sources: ANAF https://www.anaf.ro, MF https://mfinante.gov.ro, RO e-Factura https://mfinante.gov.ro/ro/web/efactura Country page: https://www.e-invoice.app/country/RO. Last reviewed 2026-07-05. ### Rwanda (RW) B2B mandatory since 2021. B2G mandatory since 2021. B2C mandatory since 2021. Rwanda requires e-invoicing across B2B, B2G and B2C, all mandatory since 2021. Sales and other transactions are processed through the EIS/EBM system. The structured invoice format is still to be confirmed. Standards: EIS/EBM. Country page: https://www.e-invoice.app/country/RW. Last reviewed 2025-11-30. ### Saudi Arabia (SA) B2B phased from 4 December 2021. B2G phased from 4 December 2021. B2C phased from 4 December 2021. Saudi Arabia clears standard tax invoices through ZATCA's Fatoora platform and receives simplified invoices by report within 24 hours. Resident taxable persons have generated e-invoices since 4 December 2021, and integration arrives in waves: wave 25 covers revenues above SAR 187,500 and is due by 1 February 2027. Compliance model: clearance model with pre-authorisation. Standards: UBL 2.1 syntax per the ZATCA Electronic Invoice XML Implementation Standard v1.2 (19 May 2023), EN 16931 semantic model, with UN/CEFACT and ISO code lists, ZATCA Electronic Invoice Data Dictionary (19 May 2023). Formats: XML in UBL 2.1 syntax, mandated for generating and transmitting invoices and notes, PDF/A-3 with an embedded XML file, an optional readable copy for the buyer, QR code: required on simplified invoices from the generation phase, and returned by ZATCA on standard tax invoices once they are cleared. Official sources: ZATCA https://zatca.gov.sa/en/E-Invoicing/Pages/default.aspx, Fatoora https://fatoora.zatca.gov.sa/, MoF https://mof.gov.sa/en Country page: https://www.e-invoice.app/country/SA. Last reviewed 2026-08-22. ### Senegal (SN) B2B planned. B2G planned. B2C planned. Senegal has planned e-invoicing for B2B, B2G and B2C, led by the Direction Générale des Impôts et des Domaines under the Ministry of Finance and Budget. The framework is anchored in the Code Général des Impôts as updated by the Loi de Finances 2025. A centralised platform is intended, with formats not yet specified. Compliance model: centralised platform model. Standards: Not yet specified. to be defined by the DGID. Formats: Not yet specified. Country page: https://www.e-invoice.app/country/SN. Last reviewed 2026-04-18. ### Serbia (RS) B2B mandatory since 1 January 2023. B2G mandatory since 1 May 2022. B2C not mandated. Serbia routes invoicing through the state-run Sistem e-Faktura (SEF), mandatory for public sector transactions since 1 May 2022 and between VAT-registered private sector entities since 1 January 2023. Calculated VAT and input tax are recorded in the same platform. Retail sales stay out unless the buyer pays by corporate card. Compliance model: centralised platform model. Standards: EN 16931-1, SRPS EN 16931-1:2017. Formats: UBL 2.1 (XML). Official sources: SEF https://www.efaktura.gov.rs/, MFIN https://mfin.gov.rs/, PURS https://www.purs.gov.rs/, ISS https://iss.rs/ Country page: https://www.e-invoice.app/country/RS. Last reviewed 2026-08-06. ### Singapore (SG) B2B phased from 1 November 2025. B2G mandatory since 1 January 2023. B2C not mandated. Singapore uses Peppol through InvoiceNow. B2B is being phased in, mandatory for new voluntary GST registrants since November 2025 and extending to GST-registered businesses by turnover from April 2028 through April 2031. B2G has been mandatory since January 2023 via Vendors@Gov. The format is PINT SG XML. Compliance model: decentralised exchange model. Standards: Peppol PINT SG specification (Singapore variant), EN 16931 (underlying European standard). Formats: PINT SG XML (mandatory UEN and postal address fields from Nov 2024). Country page: https://www.e-invoice.app/country/SG. Last reviewed 2026-07-05. ### Slovakia (SK) B2B planned from 1 January 2027. B2G phased from 1 August 2019. B2C not mandated. Slovakia makes B2B and B2G e-invoicing mandatory from 1 January 2027 under Law 385/2025 Z.z., which transposes the ViDA Directive (EU) 2025/516 into the VAT Act. Invoices travel over the Peppol network through certified delivery service providers, known as Digital Postmen. A transitional period runs from 1 January to 31 December 2026, and voluntary use went live on 3 June 2026. Compliance model: decentralised exchange model. Standards: EN 16931, Peppol BIS Billing 3.0, Slovak Peppol BIS transposition rules v1.10. Formats: EN 16931 XML (UBL 2.1 or CII syntax), Peppol BIS Billing 3.0. Official sources: FS SR https://www.financnasprava.sk, MF SR https://www.mfsr.sk, FR SR https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/e-faktura, e-Faktúra https://www.info-efaktura.sk Country page: https://www.e-invoice.app/country/SK. Last reviewed 2026-08-04. ### Slovenia (SI) B2B planned from 1 January 2028. B2G mandatory since 1 January 2015. B2C not mandated. Slovenia has required suppliers to send invoices to public sector budget users as e-invoices through the UJP single entry and exit point since 1 January 2015. B2B e-invoicing becomes mandatory on 1 January 2028 under the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), published in Uradni list RS no. 85/2025, which transposes ViDA Directive (EU) 2025/516. Exchange is decentralised through registered e-route providers, the Peppol network, direct system-to-system links or a free tax authority application, with no reporting of invoice data to FURS. VAT-registered businesses file electronic VAT ledgers for periods from 1 July 2025. Compliance model: decentralised exchange model. Standards: EN 16931, Peppol BIS Billing 3.0. Formats: e-SLOG 2.0 (XML), UBL 2.1, UN/CEFACT CII. Official sources: FURS https://www.fu.gov.si, MF https://www.gov.si/drzavni-organi/ministrstva/ministrstvo-za-finance/, UJP https://www.gov.si/drzavni-organi/organi-v-sestavi/uprava-za-javna-placila/, GZS (eSLOG) https://www.epos.si/eslog Country page: https://www.e-invoice.app/country/SI. Last reviewed 2026-08-24. ### South Africa (ZA) B2B planned. B2G planned. B2C planned. South Africa has no e-invoicing mandate. The Tax Administration Laws Amendment Act 4 of 2026 added VAT Act definitions for e-invoices, e-reporting and an interoperability framework, and allows Regulations on voluntary e-reporting. SARS's August 2026 consultation paper proposes a five-corner decentralised model, phased from 2030. Compliance model: decentralised exchange model. Official sources: SARS https://www.sars.gov.za/, VAT Modernisation https://www.sars.gov.za/types-of-tax/value-added-tax/vat-modernisation/, National Treasury https://www.treasury.gov.za/ Country page: https://www.e-invoice.app/country/ZA. Last reviewed 2026-08-20. ### South Korea (KR) B2B mandatory since 1 July 2023. B2G mandatory since 1 January 2011. B2C not mandated. South Korea mandates e-invoicing for B2B businesses with revenue of at least 100M KRW since July 2023, and for all B2G transactions under the e-Tax Invoice system since 2011. Invoices use XML with PKI digital signatures and real-time validation by the National Tax Service. Compliance model: real-time reporting model. Standards: XML format with PKI digital signatures. Formats: XML with mandatory PKI digital signatures and NTS validation. Country page: https://www.e-invoice.app/country/KR. Last reviewed 2025-11-30. ### South Sudan (SS) B2B planned. B2G planned. B2C planned. South Sudan has planned e-invoicing for B2B, B2G and B2C, to be run by the National Revenue Authority under the South Sudan Revenue Authority Act 2023. The NRA has launched its eTax, e-services and eCustoms portals as foundations for a future centralised platform. Detailed rules and formats are not yet specified. Compliance model: centralised platform model. Standards: Not yet specified. to be defined by the National Revenue Authority. Formats: Not yet specified. Country page: https://www.e-invoice.app/country/SS. Last reviewed 2026-04-18. ### Spain (ES) B2B phased from 27 December 2022. B2G mandatory since 15 January 2015. B2C not mandated. Spain mandates FacturaE via FACe for B2G since 2015, covering central, regional and local administration. A phased B2B mandate under Law 18/2022 is framed by Royal Decree 238/2026, staged from October 2027 for companies above EUR 8 million turnover and October 2028 for the rest. Formats include FacturaE, UBL and CII. Compliance model: centralised platform model. Standards: EN 16931. Formats: FacturaE, UBL 2.5, CII. Official sources: AEAT https://sede.agenciatributaria.gob.es, Ministerio de Hacienda https://www.hacienda.gob.es, Facturae https://www.facturae.gob.es, FACe https://proveedores.face.gob.es/inicio Country page: https://www.e-invoice.app/country/ES. Last reviewed 2026-06-10. ### Sri Lanka (LK) B2B phased. B2G planned. B2C planned. Sri Lanka is phasing in its National e-Invoicing System through the Inland Revenue Department, with selected export-oriented VAT-registered businesses now transmitting invoice data to RAMIS in real time via a secure Web API under Notice SEC/PN/VAT/2026-03. B2G and B2C reporting is planned under the same framework. Compliance model: real-time reporting model. Standards: Web API real-time transmission from taxpayer ERP to RAMIS. Formats: Not yet specified. Country page: https://www.e-invoice.app/country/LK. Last reviewed 2026-06-07. ### Sweden (SE) B2B not mandated. B2G mandatory since 1 April 2019. B2C not mandated. Sweden mandates structured e-invoices (Peppol BIS Billing 3.0, EN 16931) for B2G suppliers since April 2019, administered by DIGG. There is no domestic B2B mandate; a Ministry of Finance inquiry launched in February 2026 is assessing ViDA implementation and is due to report by November 2027. Compliance model: decentralised exchange model. Standards: EN 16931, Peppol BIS Billing 3.0. Formats: Peppol BIS 3.0 (UBL). Official sources: Skatteverket https://www.skatteverket.se, Finansdepartementet https://www.regeringen.se/sveriges-regering/finansdepartementet/, SFTI https://sfti.se, Upphandlingsmyndigheten https://www.upphandlingsmyndigheten.se/digitalisering-och-e-handel/peppol/ Country page: https://www.e-invoice.app/country/SE. Last reviewed 2026-02-05. ### Switzerland (CH) B2B not mandated. B2G mandatory since 1 January 2016. B2C not mandated. Switzerland mandates e-invoicing only for B2G: suppliers to federal contracting authorities for contracts above CHF 5,000 have invoiced electronically via accredited service providers to the Federal Finance Administration since 2016. There is no general B2B mandate. Formats include UBL, CII and XML. Compliance model: post-audit model. Standards: EN 16931. Formats: UBL, CII, XML. Country page: https://www.e-invoice.app/country/CH. Last reviewed 2025-11-30. ### Taiwan (TW) B2B mandatory since 1 January 2021. B2G mandatory since 1 January 2017. B2C mandatory since 1 January 2017. Taiwan operates a centralised e-Invoice platform. B2G and B2C have been mandatory through the eGUI system since 2017, with B2B mandatory since 2021. Invoices use the MIG 4.0 XML format with digital signatures, and consumer receipts feed into the national lottery for tax compliance incentives. Compliance model: centralised platform model. Standards: MIG 4.0 (Message Implementation Guideline) format, Ministry of Finance eGUI specifications. Formats: MIG 4.0 XML format with digital signatures, Integration with national eGUI platform. Country page: https://www.e-invoice.app/country/TW. Last reviewed 2025-11-30. ### Tanzania (TZ) B2B mandatory since 1 July 2010. B2G mandatory since 1 July 2010. B2C mandatory since 1 July 2010. Tanzania has required fiscal receipts via Electronic or Virtual Fiscal Devices since July 2010 across B2B, B2G and B2C, under the VAT Act 2014 and the EFD Regulations. Devices integrate with the TRA EFDMS portal for real-time reporting. Receipts use an XML/JSON schema and carry a verification code. Compliance model: real-time reporting model. Standards: TRA EFD/VFD standards. Formats: XML / JSON (EFDMS schema), Fiscal receipt with verification code. Country page: https://www.e-invoice.app/country/TZ. Last reviewed 2026-04-18. ### Thailand (TH) B2B voluntary since 1 January 2020. B2G voluntary since 1 January 2020. B2C not mandated. Thailand runs a voluntary e-Tax Invoice system for B2B and B2G transactions, available since 2020 with government incentives. Invoices use XML with digital signatures and integrate with the Revenue Department validation system. There is no mandatory B2C requirement. Compliance model: real-time reporting model. Standards: XML format with digital signatures, Revenue Department e-Tax Invoice specifications. Formats: XML with digital signature requirements, Integration with Revenue Department validation system. Country page: https://www.e-invoice.app/country/TH. Last reviewed 2025-11-30. ### The Bahamas (BS) B2B voluntary. B2G voluntary. B2C voluntary. The Bahamas has no e-invoicing mandate. Electronic invoicing is voluntary for B2B and B2G, with a gradual rollout of VAT e-invoicing planned but no confirmed timeline or technical details yet. Country page: https://www.e-invoice.app/country/BS. Last reviewed 2025-11-30. ### Togo (TG) B2B planned. B2G not mandated. B2C not mandated. Togo's 2026 Finance Law rewrites article 62 of the Livre des procédures fiscales to require a certified electronic invoice between taxable persons. The Office Togolais des Recettes is to run a national platform or approve private ones. Implementing rules are still awaited, so the paper facture normalisée stays in use. Country page: https://www.e-invoice.app/country/TG. Last reviewed 2026-08-11. ### Tunisia (TN) B2B phased from 1 January 2016. B2G mandatory since 1 January 2016. B2C not mandated. Tunisia operates the el-Fatoora platform through Tunisia TradeNet under the Ministry of Finance. B2G issuance has been mandatory since 2016 for supplies to public bodies subject to withholding tax, with B2B on a phased rollout extended by successive Finance Laws. Invoices use the TTN el-Fatoora XML schema. Compliance model: centralised platform model. Standards: TTN el-Fatoora standard. Formats: XML (TTN el-Fatoora schema). Country page: https://www.e-invoice.app/country/TN. Last reviewed 2026-04-18. ### Turkey (TR) B2B mandatory since 1 April 2014. B2G mandatory since 1 March 2021. B2C phased from 1 April 2014. Turkey runs a clearance model for e-invoicing. B2B has been mandatory since April 2014 for companies above a 3M TL turnover threshold, and B2G since March 2021 via the Turkish Revenue Administration. B2C uses the phased e-Arşiv system, with QR codes mandatory since September 2023. Invoices use UBL-TR 1.2 XML. Compliance model: clearance model with pre-authorisation. Standards: UBL-TR 1.2 format, Turkish Revenue Administration digital signatures. Formats: UBL-TR 1.2 XML with mandatory digital signatures, QR code requirements since September 2023. Country page: https://www.e-invoice.app/country/TR. Last reviewed 2025-11-30. ### Uganda (UG) B2B mandatory since 1 January 2020. B2G mandatory since 1 January 2020. B2C mandatory since 1 January 2020. E-invoicing is mandatory across B2B, B2G and B2C in Uganda since 2020, with VAT-registered taxpayers issuing invoices and fiscal receipts through the Uganda Revenue Authority's EFRIS platform via accredited software. The model is real-time reporting, with documents carrying a unique fiscal number and QR code. Compliance model: real-time reporting model. Standards: URA EFRIS standard. Formats: XML / JSON (EFRIS schema), QR-coded fiscal document. Country page: https://www.e-invoice.app/country/UG. Last reviewed 2026-04-18. ### Ukraine (UA) B2B mandatory since 1 January 2015. B2G mandatory since 1 January 2015. B2C mandatory since 1 January 2015. Ukraine has required real-time URTI submission since 2015 across B2B, B2G and B2C for businesses with annual revenue above UAH 1M. Data is submitted electronically to the URTI system, and penalties apply for non-compliance. Compliance model: real-time reporting model. Standards: URTI (Unified Register of Tax Invoices), e-TTN (Electronic Consignment Note - experimental). Formats: Electronic data submission to URTI. Country page: https://www.e-invoice.app/country/UA. Last reviewed 2025-11-30. ### United Arab Emirates (AE) B2B phased from 1 January 2027. B2G phased from 1 October 2027. B2C not mandated. The United Arab Emirates is rolling out e-invoicing in phases via Accredited Service Providers on a decentralised Peppol model using the PINT AE format. B2B applies from January 2027, with large firms (revenue AED 50M or more) appointing an ASP by 30 October 2026. Government entities follow from October 2027. Compliance model: decentralised exchange model. Standards: PINT AE (UAE-specific e-invoicing standard based on UBL 2.1), Peppol BIS Billing 3.0, Ministerial Decision No. 243 of 2025 (Electronic Invoicing System). Formats: PINT AE structured XML format (full tax invoices only; simplified invoices not permitted), VAT amounts and total payable must be displayed in AED; foreign currency conversions must follow UAE Central Bank exchange rates. Country page: https://www.e-invoice.app/country/AE. Last reviewed 2026-07-05. ### United Kingdom (GB) B2B planned from 1 April 2029. B2G phased from 18 April 2019. B2C not mandated. The United Kingdom will mandate e-invoicing for all VAT invoices from April 2029, covering B2B and B2G transactions. HMRC confirmed in June 2026 that Peppol will be the core interoperability network, and HMRC and the Department for Business and Trade will publish the implementation roadmap at Budget 2026 on 28 October 2026. The model is decentralised, with no clearance step and no real-time reporting introduced alongside the mandate. Public bodies already have to accept compliant e-invoices, and suppliers to NHS England must issue over Peppol. Compliance model: decentralised exchange model. Standards: Peppol (core interoperability network, confirmed 23 June 2026), BS EN 16931-1:2017 (public contracts, Procurement Act 2023 section 67), Making Tax Digital for VAT (digital record keeping and filing). Formats: BS EN 16931-1:2017 semantic data model (required electronic form for public contracts), PD CEN/TS 16931-2:2017 syntaxes (required electronic form for public contracts), Formats for the April 2029 VAT mandate to be confirmed in the Budget 2026 roadmap. Official sources: HMRC https://www.gov.uk/government/organisations/hm-revenue-customs, DBT https://www.gov.uk/government/organisations/department-for-business-and-trade, HM Treasury https://www.gov.uk/government/organisations/hm-treasury, SCCL https://www.sccl.nhs.uk/ Country page: https://www.e-invoice.app/country/GB. Last reviewed 2026-07-31. ### United States of America (US) B2B voluntary. B2G voluntary. B2C voluntary. The United States has no nationwide e-invoicing mandate. E-invoicing is voluntary for B2B, B2G and B2C, driven by private-sector adoption and Business Payments Coalition pilots using Peppol. No federal platform or general B2B obligation applies, so uptake depends on individual trading partners. Standards: Peppol (proposed). Country page: https://www.e-invoice.app/country/US. Last reviewed 2025-11-30. ### Uruguay (UY) B2B mandatory since 31 December 2024. B2G mandatory since 1 January 2017. B2C mandatory since 31 December 2024. E-invoicing is mandatory in Uruguay under the CFE clearance system run by the DGI: B2G since 2017, and B2B and B2C since December 2024. Invoices use a DGI-defined XML format with a QR code for verification, exchanged through web services and archived for five years. Compliance model: clearance model with pre-authorisation. Standards: CFE (Comprobante Fiscal Electronico) XML format, Advanced digital signatures, CAE (Authorization Issuance Certificates). Formats: Structured XML document defined by DGI, QR code with tax information for verification, Web services for CFE exchange (mandatory since July 2024). Country page: https://www.e-invoice.app/country/UY. Last reviewed 2025-11-30. ### Uzbekistan (UZ) B2B mandatory since 1 January 2020. B2G mandatory since 1 January 2020. B2C mandatory since 1 January 2021. E-invoicing is mandatory across all segments in Uzbekistan: structured e-Faktura VAT invoices via the State Tax Committee portal since 2020 for B2B and B2G, with input VAT credit conditional on a matching e-Faktura. Since 2021, B2C retail uses real-time online cash registers with QR-verifiable receipts. Compliance model: centralised platform model. Standards: National e-Faktura standard. Formats: XML (e-Faktura schema). Country page: https://www.e-invoice.app/country/UZ. Last reviewed 2026-04-18. ### Venezuela (VE) B2B voluntary. B2G voluntary. B2C voluntary. Venezuela has no e-invoicing mandate. It is voluntary for B2B, B2G and B2C, allowed only with prior SENIAT authorisation and used mainly by large service providers. There is no nationwide obligation and no central government platform in operation. Country page: https://www.e-invoice.app/country/VE. Last reviewed 2025-11-30. ### Vietnam (VN) B2B mandatory since 1 July 2022. B2G mandatory since 1 July 2022. B2C mandatory since 1 July 2022. E-invoicing is mandatory across B2B, B2G and B2C in Vietnam since July 2022, covering all businesses nationwide including retail and consumer-facing operations. Invoices use XML with mandatory digital signatures and real-time validation through the General Department of Taxation platform. Compliance model: real-time reporting model. Standards: XML format with digital signatures, General Department of Taxation e-Invoice specifications. Formats: XML with mandatory digital signatures, Real-time validation through GDT platform. Country page: https://www.e-invoice.app/country/VN. Last reviewed 2025-11-30. ### Zambia (ZM) B2B mandatory since 1 July 2024. B2G mandatory since 1 July 2024. B2C mandatory since 1 July 2024. E-invoicing is mandatory in Zambia for B2B, B2G and B2C since July 2024, applying to VAT-registered taxpayers. Invoices are issued through the VAT Smart Invoice System, which covers business, government and consumer transactions alike. Standards: VAT Smart Invoice System. Country page: https://www.e-invoice.app/country/ZM. Last reviewed 2025-11-30. ### Zimbabwe (ZW) B2B mandatory since 1 January 2024. B2G mandatory since 1 January 2024. B2C mandatory since 1 January 2024. E-invoicing is mandatory across B2B, B2G and B2C in Zimbabwe since January 2024 through certified fiscal devices linked to ZIMRA's Fiscalisation Data Management System (FDMS), with invoice data transmitted in real time. Retail receipts carry a fiscal device serial number, verification code and QR code. Compliance model: real-time reporting model. Standards: ZIMRA Fiscalisation and FDMS standards. Formats: XML / JSON (FDMS schema), QR-coded fiscal receipt. Country page: https://www.e-invoice.app/country/ZW. Last reviewed 2026-04-18. ## Glossary - Peppol: originally Pan-European Public Procurement Online. Decentralised four or five corner network and standards for cross-border e-invoicing. https://peppol.org - ZATCA: Saudi Arabia's Zakat, Tax and Customs Authority, operator of the Fatoora e-invoicing platform. https://zatca.gov.sa - PINT AE: Peppol International Invoice specification for the United Arab Emirates, the UAE's national e-invoicing format. - ViDA: VAT in the Digital Age, an EU initiative requiring mandatory e-invoicing for cross-border B2B and real-time digital reporting across member states. - KSeF: Krajowy System e-Faktur, Poland's national e-invoicing platform. - FatturaPA: Italy's national e-invoice XML format, exchanged through the SDI. - CTC: Continuous Transaction Controls. Category of models where invoices are reported or validated by the tax authority in real time. - Clearance model: tax authority validates or pre-authorises invoices before or at the moment of issuance. - Post-audit model: invoices exchanged freely, tax authority audits after issuance. - PA: Plateforme Agréée, the accredited platform in the French e-invoicing reform, previously called PDP. - E-Rechnung: German term for structured electronic invoice. - IRP: Invoice Registration Portal, the Indian GST e-invoicing portal. ## Primary sources - EUR-Lex (EU legal texts): https://eur-lex.europa.eu - European Commission e-invoicing programme: https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108874 - OpenPeppol: https://peppol.org - Saudi Arabia ZATCA: https://zatca.gov.sa - UAE Ministry of Finance: https://mof.gov.ae - GSTN India: https://www.gstn.org.in - France DGFiP: https://www.impots.gouv.fr - Germany BMF: https://www.bundesfinanzministerium.de - Poland Ministry of Finance: https://www.gov.pl/web/finanse - Malaysia LHDN: https://www.hasil.gov.my Per-country official sources are listed in the country detail section above, and on each country page. ## Attribution When citing data from this file or from e-Invoice.app, please attribute as "Source: e-Invoice.app" with the canonical URL of the country page used: https://www.e-invoice.app/country/{ISO-2-code}. 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