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Einvoicing status and the networks

CountryStatusNetwork UsedFormatsUpcoming DeadlinesUseful Links
ItalySDI(Sistema Di Interscambi)FatturaPA2024 January - The scope of e-invoicing will be expanded to include small companies with revenues up to €25,000.
IndiaMandatory for busineses with a turnover of 5crsIRP
BrazilSEFAZ (Secretaria da Fazenda Estadual)NFC-e for goods, NFS-e for services CT-e for transport services , MDF-e, SPED, REINF for freight, NF3e for electricity supplyOffical portal
Mexico2023 January - Businesses will need to start using the CFDI version 4.0 as the current version 3.3 will become outdated on a certain date.
Saudi Arabia2023 January - The commencement of 'phase 2' of e-invoicing in Saudi Arabia mandates that all taxpayers share data and report invoices to ZATCA for validation and verification purposes.ZATCA guidelines
SpainMadatory for supplies to public administrationsFacturas Electrónicas de la Administración (FACe)Facturae 3.2.22023 January - The utilization of TicketBAI becomes obligatory for enterprises located in Guipúzcoa, while it remains optional for those situated in Álava and Biscay. 2024 January - Biscay-based companies are required to implement TicketBAI as it becomes mandatory. E-invoicing will be mandatory for all businesses and self-employed individuals registered in Spain, for their B2B, B2G, and intrastate transactions.FAQ on einvoicing, FACe Electronic invoice turotial, Einvoice Validator,
Latvia2023 - The use of eAddress, which refers to a digital mailbox on the portal, is mandatory for legal entities
2025 - Latvian companies will have to adopt mandatory e-invoicing for both B2B and B2G transactions.
Romania2023- The use of Ro e-Factura platform will be obligatory for all public procurement activities conducted in Romania.
Portugal2023 January - Qualified electronic signatures or seals (QES) will be required for all non-EDI invoices in B2B and B2C transactions.
Serbia2023 January - All companies that fall under the purview of VAT, including public bodies and VAT representatives of foreign companies, will have a compulsory responsibility to generate, dispatch, receive, process, and archive e-invoices
Columbia2023 February - For cash register receipts (POS systems) that exceed the value of 5 UVT, big corporations are obliged to provide an electronic sales invoice.
2023 March - Taxpayers who file for income and complementary tax are obligated to generate an electronic sales invoice for cash register tickets (POS systems) that exceed the value of 5 UVT.
2023 April - Those taxpayers who do not file for income and supplementary tax must provide an electronic sales invoice for cash register receipts (POS systems) that surpass the limit of 5 UVT
2023 June - Taxpayers must issue an electronic sales invoice for cash register receipts (POS systems) that exceed the amount of 5 UVT. This requirement applies to all taxpayers.
LuxemburgPeppolXML UBL , XML UN/CEFACT CII2023 March 18- Small businesses are required to implement e-invoicing. A company is deemed small if it satisfies two of the following criteria: the balance is less than €4.4 million, the yearly invoices amount to less than €8.8 million, and/or the company employs less than 50 full-time workers.Official guide
JapanQualified Invoice System(QIS)2023 March 31 - The National Tax Agency registration is mandatory for Japanese enterprises planning to generate electronic invoices.
2023 October - Japanese companies are mandated to adopt an electronic invoicing software that supports Peppol, following the launch of the Japanese e-invoicing system
Explanatory notes, JP PINT overview
United States of America (USA)2023 April - Launch of e-invoicing network (USA) by BPCFIT website
Press note
France2024 July 1 - French enterprises are obligated to have the capability to receive electronic invoices. Large enterprises are also required to forward their e-invoices to the French tax authority.
2025 January - Medium-sized corporations are required to implement B2B e-invoicing as it has become mandatory. Additionally, they are obliged to submit their e-invoices to the French tax authority as per the regulation.
2026 January - Small businesses are obligated to adopt B2B e-invoicing, and they must also submit their e-invoices to the French tax authority as per the mandate.
Official notification on B2B einvoicing
DenmarkMandatory for B2GNemhandel, PeppolPeppol BIS 3, SI-UBL 2.02024 January - The Danish Bookkeeping Act has been enforced. Businesses that have annual reporting obligations with Erhvervsstyrelsen (Danish tax authority) are mandated to submit electronic invoices to the tax authority.
2025 January - Enterprises that have a turnover of more than DKK 300,000 are mandated to exchange and store invoices electronically. Furthermore, they must also submit electronic invoices to the tax authority
Nemhandel register
Belgium2024 July - It is mandatory for taxpayers to validate electronic B2B invoices to the tax authority, which is still under development
Poland2024 January - All Polish companies will be required to use e-invoicing for their B2B transactions as it becomes mandatory.
Turkey2023 July - Businesses that have issued invoices of more than 3 million Turkish Liras in 2022 will be required to report their e-Fatura and e-Arsiv (e-Invoice and e-Archive invoices) to the authorities.
SingaporeMandatoryPeppolSG Peppol BIS Billing 3.0Peppol Guide IMDA
AustraliaPeppolPEPPOL BIS Billing 3.0.Official guide
New ZealandPeppolPEPPOL BIS Billing 3.0.Official Website, Setup guide
NorwayMandatory for supplies to central government entirtiesPeppol, ELMA registryEHF format , Peppol BISDifi,Peppol Authority in Norway
GermanyNon MandatoryPeppol,KoSITXRechnungJan-2025 - Mandatory B2B domestic transactionsImplementation Status,Receiving XRechnung via Peppol