India - IRP
Unlock the world of e-invoicing in India through the Invoice Registration Portal (IRP). Dive into the essential regulations, current status, and recent updates on e-invoicing. Our comprehensive article provides a detailed explainer, covering the significance of e-invoicing, the role of IRP, and the latest developments. Stay informed about the evolving landscape of tax regulations and ensure compliance with the e-invoicing requirements in India.
Italy - SDI Network
Learn all about SDI (Sistema di Interscambio) in this comprehensive guide, including how it works and why it's important.
Saudi Arabia - Zatca
Stay up-to-date with the latest Einvoicing regulations, status, and updates on ZATCA in Saudi Arabia. Understand the implications of ZATCA and how it affects tax compliance. This comprehensive article provides expert insights into the e-invoicing landscape in Saudi Arabia under ZATCA. Get the information you need to ensure compliance and navigate the evolving tax regulations.
Argentina
Argentina's mandatory e-invoicing explained — the ARCA factura electrónica regime (RG 4291/2018) where no invoice has tax effect until ARCA grants a CAE, with the 2026–2027 timeline (RG 5866, RG 5852, RG 5893), B2B/B2G/B2C scope, the ARS 10,000,000 consumer-ID rule, FCE MiPyME at ARS 5,549,862, SOAP web services and QR code, CAEA contingency rules, and Ley 11.683 penalties.
Austria
Austria e-invoicing explained — structured e-invoices mandatory to the federal government since 1 January 2014 through e-Rechnung.gv.at (USP or Peppol, ebInterface or UBL 2.1), no statutory duty toward Länder and municipalities, no B2B or B2C mandate (electronic invoices need the recipient's consent under § 11 UStG), seven-year retention, and what the EU's ViDA package means for Austria.
Belgium
Belgium's mandatory B2B e-invoicing explained — structured electronic invoices via the Peppol network required between Belgian VAT-liable businesses since 1 January 2026, with the legal basis, scope and exclusions, Peppol BIS format rules, penalties, the 120% SME software deduction, and the proposed 2028 near-real-time e-reporting.
Bolivia
Bolivia's e-invoicing system explained — the Sistema de Facturación under RND 102100000011 (in force 1 December 2021), its six modalities and three online ones, designation of taxpayers by SIN resolution in Groups 1 to 12, the abrogation of the Group 9–12 deadlines by RND 102600000038 on 30 September 2026, the Ley 1733 re-authorisation window (1 October – 16 November 2026), the 30 October 2026 homologation deadline, XML and SOAP validation with CUIS, CUFD and CUF codes, contingency rules, system authorisation and penalties.
Brazil
Brazil's e-invoicing explained — the NF-e/NFC-e/NFS-e document map, the four-layer authority structure, the clearance model since 2006, the RTC timetable and the CTC mechanics.
Bulgaria
Bulgaria's e-invoicing rules explained — no B2B or B2C mandate today (e-invoices need the buyer's consent under VAT Act art. 114(9)), a B2G duty on contracting authorities to accept EN 16931 e-invoices since 1 November 2019 (Public Procurement Act art. 115a), and the Ministry of Finance draft, in public consultation until 23 October 2026, that proposes mandatory structured e-invoices cleared by the National Revenue Agency from 1 January 2028.
Chile
Chile's e-invoicing system explained — facturas, guías de despacho, boletas and debit/credit notes must be SII Documentos Tributarios Electrónicos (DTE) under DL 825 art. 54, phased in from 2014 to 2018, with guías from 2020 and boletas from 2021. The SII XML schema and Formato DTE v2.5, CAF folios, the PDF417 timbre electrónico, the 8-day acceptance window, Res. Ex. 121/2026 validations in force since 22 September 2026, scope, onboarding, penalties and archiving.
Country requirements for peppol
Discover the country-specific requirements for Peppol and stay compliant with our expert-written guide. From invoicing to procurement, we cover everything you need to know to successfully implement Peppol in your business.Stay ahead of the curve with our expert guidance on country-specific Peppol requirements, and streamline your cross-border transactions today.
Croatia
Croatia's e-invoicing mandate explained — Fiskalizacija 2.0 has required structured eRačun between Croatian VAT-registered businesses since 1 January 2026, with near-real-time fiscalisation by both issuer and recipient; non-VAT taxpayers and public bodies start issuing on 1 January 2027. Legal basis, scope, EN 16931 / CIUS-HR / UBL 2.1 format, the national eRačun-AS4 network, onboarding, and the fines in the Fiscalization Act.
Czech Republic
The Czech Republic has no mandatory B2B or B2C e-invoicing and no clearance platform. This guide covers the receive-only B2G rule under Act 134/2016 §221, the consent rule for B2B e-invoices, the ISDOC and EN 16931 formats, the kontrolní hlášení VAT control statement, the separate EET 2.0 sales-recording regime from 1 January 2027, and where ViDA leaves Czechia.
Denmark
Denmark requires e-invoices to public authorities (since 2005) but has no B2B or B2C mandate. Bookkeeping systems must be able to send and receive e-invoices, and from 29 September 2026 registered systems must enrol users in Nemhandel unless they opt out.
Finland - Finvoice
Discover the World of Finvoice and E-invoicing in Finland | Stay compliant with Finnish e-invoicing standards and explore the benefits of Finvoice format. Learn about the implementation process, XML integration, and regulations for e-invoicing in Finland. Find top service providers and understand the advantages of switching from paper to electronic invoices. Stay ahead in the digital age of invoicing in Finland with our comprehensive guide.
France - Chorus Pro
Stay up-to-date with the latest developments in France's mandatory B2B e-invoicing landscape, facilitated by the Chorus Pro platform. Explore the phased implementation, diverse invoice formats (UBL, CII, Factur-X), and the expanded functionalities of the B2B2G portal. Discover the obligations for taxpayers, including electronic reporting, and learn about the government's efforts to enhance transaction data transparency. Stay ahead in the realm of e-invoicing as France embraces a more streamlined and efficient invoicing system.
Germany - XRechnung
Germany's B2B e-invoicing mandate explained — since 1 January 2025 domestic B2B invoices between businesses established in Germany must be e-invoices and every such business must be able to receive them, with paper/PDF allowed only under the § 27(38) UStG transitional rules to end-2026 or end-2027. Covers exemptions, XRechnung and ZUGFeRD format rules, and B2G invoicing via the OZG-RE.
Greece
Greece's mandatory e-invoicing explained — domestic B2B, B2B with non-EU customers and B2G invoices issued only through an AADE-licensed provider or AADE's free timologio and myDATAapp, transmitted in real time to myDATA, which returns the MARK. Phase 1 (2023 revenue above EUR 1 million) from 2 March 2026; Phase 2 moved from 1 October to 2 November 2026 by A.1197/2026, with parallel use to 31 January 2027. B2G runs separately on EN 16931 and the Greek CIUS of Peppol BIS 3.0 via the GSIS Interoperability Centre. Legal basis, scope, formats, onboarding and penalties.
Hungary
Hungary's e-invoicing rules explained — no general B2B or B2C e-invoicing mandate (an e-invoice needs the buyer's consent), but real-time invoice data reporting to NAV's Online Számla system for every invoice since 4 January 2021, in the NAV XML v3.0 schema. B2G receipt of EN 16931 invoices since 2019, the energy-sector e-invoice rule, receipt data reporting from 1 September 2026, penalties of up to HUF 1,000,000 per invoice, and the undated ViDA e-invoicing concept.
Ireland
Ireland has no business e-invoicing mandate in law. Public bodies must receive EN 16931 e-invoices over Peppol; Revenue has announced B2B e-invoicing and real-time reporting from 1 November 2028.
Luxembourg
Luxembourg requires Peppol or MyGuichet.lu e-invoices from every public-sector supplier; bill 8815 would extend e-invoicing to domestic B2B from 2028.
Malaysia
Malaysia's e-invoicing rules explained — IRBM's MyInvois near-real-time validation model for B2B, B2C and B2G, phased by FY2022 turnover from 1 August 2024 to 1 January 2026, the RM3,000,000 exemption in force from 1 September 2026 and its group test, the interim relaxation to 31 December 2027 for taxpayers up to RM5 million, UBL 2.1 in XML or JSON, the 72-hour rejection and cancellation window, general TINs for foreign buyers, consolidation, self-billing, onboarding and penalties under ITA s.120.
Malta
Malta's e-invoicing status explained — no B2B, B2C or supplier e-invoicing mandate (as at 30 September 2026); public buyers must receive EN 16931 e-invoices on above-EU-threshold contracts under S.L. 601.10 while suppliers keep the right to send paper; Peppol BIS Billing 3.0 with no national CIUS; voluntary e-invoices subject to recipient acceptance; the offline fiscal-receipt and fiscal-cash-register regime; retention, penalties, and what MTCA has said about ViDA.
Netherlands - Peppol
Explore the status of e-invoicing in the Netherlands. B2G e-invoicing is mandatory for suppliers to central government under purchase agreements concluded from 1 January 2017, and all contracting authorities must receive EN 16931 invoices since 18 April 2019. B2B e-invoicing is voluntary today; the cabinet announced on 11 September 2026 that it will become mandatory from 1 July 2030 (not yet law).
Norway - Peppol
Unlock the Benefits of E-invoicing in Norway | Simplify your business transactions with mandatory e-invoicing in Norway, including Business-to-Government (B2G) interactions. Explore the adoption of the PEPPOL standard and its impact on seamless communication between the public sector and businesses. Discover the post-audit model for B2B e-invoicing and the flexibility it offers. Stay compliant with EHF 3.0 formats and leverage the advantages of Peppol BIS for efficient invoicing in Norway. Streamline your processes and optimize your financial operations with this comprehensive guide
Oman
Oman e-invoicing (Fawtara) explained — Decision No. 189/2026 makes e-invoices mandatory from 1 April 2027 for taxable persons with annual supplies above OMR 5 million and from 1 October 2027 for everyone else, how the OMR 5 million test works, the Peppol 5-corner model with PINT OM XML, Accredited Service Providers, QR codes and penalties.
Peppol Australia
Learn about the einvocing rules and guidelines in Australia for businesses with our comprehensive country guide. From registration to sending and recienving, our article covers everything you need to know to stay compliant with Australia einvoicing laws.
Peppol explained
Boost your business efficiency and streamline cross-border transactions with Peppol, the global electronic invoicing standard. Our comprehensive guide covers everything from implementation and benefits to country-specific requirements, VAT compliance, tax regulations, invoice processing, and more. Learn how to achieve cost savings, improve supply chain management, and enhance business-to-government (B2G) and business-to-business (B2B) transactions with this essential e-procurement tool. Discover Peppol's standards-based interoperability, EDI (Electronic Data Interchange), invoice validation, and secure data sharing.
Peru
Peru's e-invoicing mandate explained — every taxpayer issuing facturas or boletas must use SUNAT's Sistema de Emisión Electrónica (SEE) since 2022, new RUC registrants from the day of registration since 1 June 2026, UBL 2.1 XML validated by SUNAT or an OSE with a CDR, the 3-day send window, art. 174 penalties at the 2026 UIT, and the RS 000048-2026 changes postponed to 2027.
Philippines
The Philippines' e-invoicing rules explained — a seller-side duty to issue structured electronic invoices under NIRC Section 237 as amended by RA 12066, implemented by RR 11-2025 as amended by RR 26-2025, with a 31 December 2026 deadline for e-commerce, LTS, EOPT Large Taxpayers and CAS/CBA users. Permit to Issue, EIS Certification within six months, JSON format, the separate and not-yet-operative sales reporting duty (Section 237-A), scope, Micro exemption and penalties.
Poland - KSeF
Learn how Poland is revolutionizing e-invoicing in Europe with its Krajowy System e-Faktur (KSeF). Learn about the country's phased approach to implementing e-invoicing obligations, the required invoice format, and the significance of obtaining the recipient's consent. Explore the technical validation process, the role of authorization tokens for high-volume invoice submissions, and the successful adoption of e-invoicing for B2G transactions. Uncover the benefits of the PEF portal and the standards utilized to streamline invoicing processes in compliance with EU directives. Stay informed about Poland's e-invoicing advancements and its impact on business transactions
Portugal - eSPap
Portugal requires structured EN 16931 e-invoices (CIUS-PT, in UBL 2.1) in public procurement, from large companies since 1 January 2021 and from SMEs, micro-enterprises and public-entity suppliers from 1 January 2027. There is no B2B mandate. Under VAT law, PDF invoices are accepted as electronic invoices until 31 December 2026, and every invoice carries an ATCUD (since 2023) and a QR code (since 2022), with its data reported to the AT by day 5 of the following month.
Romania
Romania's RO e-Factura explained — a central clearance system run by the Ministry of Finance and ANAF, mandatory for B2G since 1 July 2022, for B2B since 1 July 2024 and for B2C reporting since 1 January 2025. Timeline, Law 88/2026 carve-outs, non-resident rules, EN 16931 / RO_CIUS format, the 5-working-day upload deadline, SPV and API onboarding, and the 15% penalty.
Serbia
Serbia's e-invoicing system SEF explained — mandatory B2G since 1 May 2022 and B2B since 1 January 2023 under the Law on Electronic Invoicing, electronic VAT recording, the preliminary VAT return from 2027, the 2026 amendment on farmer purchases and exports, UBL 2.1 to the SRBDT standard, registration through eID, fines of RSD 200,000 to 2,000,000, and the link to e-fiscalisation for retail.
Slovakia
Slovakia's eFaktúra mandate explained — from 1 January 2027 domestic VAT payers must issue structured EN 16931 e-invoices to Slovak businesses and legal persons over Peppol through certified "digital postmen", with supplier reporting at the time of issue. Legal basis (Act 385/2025), scope and exclusions, format, onboarding, the EUR 10,000 / EUR 100,000 fines, the 2030 ViDA stage, and pending bill 1454.
Slovenia
Slovenia's e-invoicing rules explained — ZIERDED makes structured e-invoices the only permitted invoices between businesses from 1 January 2028, with no e-mail and no clearance; B2G e-invoices through UJP have been mandatory since 2015, now under ZPJS. Timeline, legal basis, scope, e-SLOG and EN 16931 formats, the four exchange channels, the free FURS app, e-route provider registration, retention and fines.
South Africa - E-Invoicing
South Africa has no live e-invoicing mandate. Current VAT Act tax-invoice rules, the 2026 e-invoice definitions, and SARS's proposed Digital VAT Model timeline, explained.
South Korea
South Korea's electronic tax invoice (jeonja segeum gyesanseo) explained — mandatory for all corporations since 2011 and for sole proprietors with prior-year supplies of KRW 80 million or more since 1 July 2024, transmission to the NTS by the day after issue, Hometax and ASP routes, certificates, penalties from 0.3% of supply value, and the proposed 2027 field renaming.
FACe - Spain
Spain e-invoicing guide — B2G invoicing through FACe under Law 25/2013 since 15 January 2015 (signed Facturae, UBL or CII; DIR3 codes), and mandatory B2B e-invoicing under Ley 18/2022, Royal Decree 238/2026 and Orden HAC/1028/2026, applying from 6 October 2027 (volume of operations above EUR 8 million) and 6 October 2028 (all other businesses), with the SII and Verifactu layers.
Sweden
Sweden has required suppliers to send EN 16931 e-invoices to public buyers since 1 April 2019 under lag (2018:1277), supervised by Upphandlingsmyndigheten since 1 July 2026. B2B stays voluntary while inquiry Fi 2026:03 assesses a domestic mandate. Timeline, legal basis, scope, Peppol BIS Billing 3, Peppol IDs, retention and conditional fines.
Taiwan
Taiwan e-invoicing explained — the e-invoice is one of five uniform-invoice types, issued when the statutory time-limit table requires and filed on the MOF E-Invoice Platform within 7 days (business buyer) or 2 days (consumer); MIG 4.0 message format; cloud invoices mandatory for foreign e-service suppliers since 1 January 2019; penalties under the Business Tax Act.
Türkiye
Türkiye's e-invoicing explained — e-Fatura between registered users through the Revenue Administration's (GİB) central platform, mandatory from TRY 3 million gross sales or TRY 500,000 for online sellers; e-Arşiv Fatura for every other invoice, with no amount limit from 1 January 2026 (1 January 2027 for simplified-method taxpayers); UBL-TR, integrators, daily reporting, 7-day issue rule and penalties.
United Arab Emirates
UAE e-invoicing explained — the Ministry of Finance's Peppol-based 5-corner DCTCE model, PINT AE XML format, the ASP-appointment deadline of 30 October 2026 and go-live on 1 January 2027 for businesses with revenue of AED 50 million or more, later phases in 2027, scope and exclusions, onboarding via EmaraTax, and Cabinet Decision No. 106 of 2025 penalties.
Vietnam
Vietnam's e-invoicing regime explained — mandatory hóa đơn điện tử for every seller since 1 July 2022, now governed by Tax Administration Law 108/2025/QH15, Decree 254/2026/NĐ-CP and Circular 91/2026/TT-BTC from 1 July 2026. Coded (clearance) and non-coded invoices, cash-register e-invoices for B2C, voluntary registration for foreign platform suppliers, the national XML format, the six-character invoice symbol, registration through a service provider, and Decree 125/2020 penalties as amended.