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	Electronic Authorisation Code (CAE)
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
Brazil	BR	mandatory	mandatory	National XML schemas for the NF-e, NFC-e, CT-e and NFCom, in technical notes approved jointly by the RFB and the CGIBS
Burundi	BI	mandatory	mandatory	OBR EBMS interface specification v0.7 (REST web services)
Cabo Verde	CV	mandatory	mandatory	DNRE specifications
Chile	CL	mandatory	mandatory	Electronic Tax Documents (DTE) format
Colombia	CO	mandatory	mandatory	UBL 2.1 (Universal Business Language) XML format
Costa Rica	CR	mandatory	mandatory	Anexos y Estructuras para la Emisión de Comprobantes Electrónicos v4.4
Côte d'Ivoire	CI	mandatory	mandatory	National FNE specification
Croatia	HR	mandatory	mandatory	EN 16931-1:2017
Democratic Republic of the Congo	CD	mandatory	mandatory	DEF (Dispositifs Électroniques Fiscaux)
Ecuador	EC	mandatory	mandatory	XML format with Advanced Electronic Signature (AES)
Egypt	EG	mandatory	mandatory	ETA Invoicing Portal
Gabon	GA	mandatory	mandatory	Dispositifs électroniques de facturation homologués (DGI)
Georgia	GE	mandatory	mandatory	National Revenue Service e-Invoice standard
Ghana	GH	mandatory	mandatory	Certified Invoicing System (E-VAT)
Guatemala	GT	mandatory	mandatory	SAT FEL standard
Hungary	HU	mandatory	mandatory	EN 16931
India	IN	mandatory	mandatory	Invoice Reference Number (IRN)
Indonesia	ID	mandatory	mandatory	e-Faktur under PER-11/PJ/2025 (17-digit code: 2-digit transaction code, 2-digit status code, 13-digit DJP serial number)
Iran	IR	mandatory	mandatory	N/A
Italy	IT	mandatory	mandatory	EN 16931 (mapped)
Jordan	JO	mandatory	mandatory	JoFotara
Kazakhstan	KZ	mandatory	mandatory	Rules for issuing invoices (Ministry of Finance Order No. 629 of 28 October 2025)
Kenya	KE	mandatory	mandatory	KRA eTIMS standard
Kyrgyzstan	KG	mandatory	mandatory	National ESF e-Invoice standard
Malawi	MW	mandatory	mandatory	MRA Electronic Invoicing System (EIS)
Mexico	MX	mandatory	mandatory	CFDI 4.0 (SAT XML schemas)
Mongolia	MN	mandatory	mandatory	National eBarimt standard
Niger	NE	mandatory	mandatory	N/A
Paraguay	PY	mandatory	mandatory	SIFEN/e-kuatia
Peru	PE	mandatory	mandatory	UBL 2.1 (Universal Business Language) XML format
Romania	RO	mandatory	mandatory	EN 16931-1+A1
Rwanda	RW	mandatory	mandatory	EIS/EBM
Serbia	RS	mandatory	mandatory	EN 16931-1
South Korea	KR	mandatory	mandatory	XML format with PKI digital signatures
Taiwan	TW	mandatory	mandatory	MIG 4.0 (Message Implementation Guideline) format
Tajikistan	TJ	mandatory	mandatory	N/A
Tanzania	TZ	mandatory	mandatory	TRA EFD/VFD standards
Turkey	TR	mandatory	phased	UBL-TR 1.2
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	Department of Taxation e-invoice data standard (Circular 91/2026/TT-BTC, Article 3)
Zambia	ZM	mandatory	mandatory	VAT Smart Invoice System
Zimbabwe	ZW	mandatory	mandatory	ZIMRA Fiscal Device Gateway API Specification v7.2

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.