Which countries require mandatory B2B e-invoicing in 2026?

The table above lists every country we track where B2B e-invoicing is currently mandatory. It includes most of Latin America (Brazil, Mexico, Chile, Colombia, Argentina, Peru), several GCC and Middle East jurisdictions, India, Italy, Hungary, Poland (large taxpayers from February 2026), and a growing number of African and Asian states.

What does "mandatory" mean on e-Invoice.app?

Mandatory means that e-invoicing is legally required for B2B transactions in scope, with enforcement active and penalties defined. Countries in a phased rollout or with a future start date are listed separately under their country page timeline.

Does mandatory B2B e-invoicing cover every transaction?

Usually not. Most mandates include exemptions for specific sectors, transaction types (for example, certain exports or financial services), small suppliers below a turnover threshold, or foreign operators without a local establishment. Check the individual country page for exemption detail.

What formats are most common?

UBL 2.1 XML and national XML schemas dominate. Factur-X (hybrid PDF plus XML) is common in Europe. JSON is used in India GST e-invoicing. Several countries require transmission through a government portal rather than a standardised format.

What penalties apply for non compliance?

Penalties range from fines per non compliant invoice (typically between 50 euro and 2,000 euro equivalent) to a percentage of the invoice value, loss of VAT deductibility, and in extreme cases suspension of trading. Each country page lists the specific penalties where available.

How do I find the exact start date for a country?

Click the country name in the table above to see the implementation timeline, technical specifications, and current mandate status on its dedicated page.

Countries where B2B e-Invoicing is mandatory

Published 2026-04-20. Last updated 2026-04-20.

The countries below currently mandate electronic invoicing for B2B transactions under their domestic tax regulations. Mandate scope, penalty regime, and technical format vary by jurisdiction. Phased or planned mandates are not included on this page.

Countries in scope (52)

Country	Code	B2B	B2G	Primary standard
Albania	AL	mandatory	mandatory	National Fiskalizimi standard
Argentina	AR	mandatory	mandatory	XML format via ARCA web services
Armenia	AM	mandatory	mandatory	National e-Invoice standard (SRC)
Azerbaijan	AZ	mandatory	mandatory	National e-Invoice and online cash register standards
Belarus	BY	mandatory	mandatory	National ESCHF e-Invoice standard
Belgium	BE	mandatory	mandatory	EN 16931
Benin	BJ	mandatory	mandatory	National e-MECEF standard
Bolivia	BO	mandatory	mandatory	SIAT
Brazil	BR	mandatory	mandatory	Brazil national NF-e/NFS-e/CT-e XML schemas (SEFAZ)
Cabo Verde	CV	mandatory	mandatory	DNRE specifications
Chile	CL	mandatory	mandatory	Electronic Tax Documents (DTEs) format
China	CN	mandatory	mandatory	OFD (Open Fixed-layout Document) format for electronic VAT invoices
Colombia	CO	mandatory	mandatory	UBL 2.1 (Universal Business Language) XML format
Costa Rica	CR	mandatory	mandatory	DGT Comprobantes Electrónicos v4.4
Croatia	HR	mandatory	mandatory	EN 16931-1:2017
Dominican Republic	DO	mandatory	mandatory	DGII
Ecuador	EC	mandatory	mandatory	XML format with Advanced Electronic Signature (AES)
Egypt	EG	mandatory	mandatory	ETA Invoicing Portal
Estonia	EE	mandatory	mandatory	EN 16931
Gabon	GA	mandatory	mandatory	Gabon General Tax Code (as amended by Law No. 041/2025)
Georgia	GE	mandatory	mandatory	National Revenue Service e-Invoice standard
Ghana	GH	mandatory	mandatory	E-VAT (Certified Invoicing System)
Guatemala	GT	mandatory	mandatory	SAT FEL standard
Hungary	HU	mandatory	mandatory	EN 16931
India	IN	mandatory	mandatory	JSON-based format with government-provided EINVOICE_SCHEMA
Indonesia	ID	mandatory	mandatory	e-Faktur XML format with PKI digital signatures
Italy	IT	mandatory	mandatory	EN 16931 (mapped)
Japan	JP	mandatory	mandatory	JP PINT (Japan Peppol International Transaction) Ver. 1.1.1
Jordan	JO	mandatory	mandatory	JoFotara
Kazakhstan	KZ	mandatory	mandatory	XML format with electronic signatures
Kenya	KE	mandatory	mandatory	KRA eTIMS standard
Kyrgyzstan	KG	mandatory	mandatory	National ESF e-Invoice standard
Mauritius	MU	mandatory	mandatory	IFP (Invoice Fiscalisation Platform)
Mexico	MX	mandatory	mandatory	CFDI 4.0 (SAT XML schemas)
Mongolia	MN	mandatory	mandatory	National eBarimt standard
Nigeria	NG	mandatory	mandatory	MBS Portal
Paraguay	PY	mandatory	mandatory	SIFEN/e-kuatia
Peru	PE	mandatory	mandatory	UBL 2.1 (Universal Business Language) XML format
Romania	RO	mandatory	mandatory	EN 16931
Rwanda	RW	mandatory	mandatory	EIS/EBM
Serbia	RS	mandatory	mandatory	SEF
South Korea	KR	mandatory	mandatory	XML format with PKI digital signatures
Taiwan	TW	mandatory	mandatory	MIG 4.0 (Message Implementation Guideline) format
Tanzania	TZ	mandatory	mandatory	TRA EFD/VFD standards
Turkey	TR	mandatory	mandatory	UBL-TR 1.2 format
Uganda	UG	mandatory	mandatory	URA EFRIS standard
Ukraine	UA	mandatory	mandatory	URTI (Unified Register of Tax Invoices)
Uruguay	UY	mandatory	mandatory	CFE (Comprobante Fiscal Electronico) XML format
Uzbekistan	UZ	mandatory	mandatory	National e-Faktura standard
Vietnam	VN	mandatory	mandatory	XML format with digital signatures
Zambia	ZM	mandatory	mandatory	VAT Smart Invoice System
Zimbabwe	ZW	mandatory	mandatory	ZIMRA Fiscalisation and FDMS standards

Frequently asked questions

Which countries require mandatory B2B e-invoicing in 2026?: The table above lists every country we track where B2B e-invoicing is currently mandatory. It includes most of Latin America (Brazil, Mexico, Chile, Colombia, Argentina, Peru), several GCC and Middle East jurisdictions, India, Italy, Hungary, Poland (large taxpayers from February 2026), and a growing number of African and Asian states.
What does "mandatory" mean on e-Invoice.app?: Mandatory means that e-invoicing is legally required for B2B transactions in scope, with enforcement active and penalties defined. Countries in a phased rollout or with a future start date are listed separately under their country page timeline.
Does mandatory B2B e-invoicing cover every transaction?: Usually not. Most mandates include exemptions for specific sectors, transaction types (for example, certain exports or financial services), small suppliers below a turnover threshold, or foreign operators without a local establishment. Check the individual country page for exemption detail.
What formats are most common?: UBL 2.1 XML and national XML schemas dominate. Factur-X (hybrid PDF plus XML) is common in Europe. JSON is used in India GST e-invoicing. Several countries require transmission through a government portal rather than a standardised format.
What penalties apply for non compliance?: Penalties range from fines per non compliant invoice (typically between 50 euro and 2,000 euro equivalent) to a percentage of the invoice value, loss of VAT deductibility, and in extreme cases suspension of trading. Each country page lists the specific penalties where available.
How do I find the exact start date for a country?: Click the country name in the table above to see the implementation timeline, technical specifications, and current mandate status on its dedicated page.

Primary sources

EUR-Lex (EU legal texts), European Commission VAT in the Digital Age, VATupdate country tracker.